natgillin/translations-raw huggingface dataset:
In order to ensure the proportionate application of the disclosure requirements set out in Article 443 of Regulation (EU) No 575/2013 to smaller institutions which do not have material levels of asset encumbrance, information on the quality of encumbered and unencumbered assets should not be required from such smaller institutions.
Zahtjevi za objavu opterećene i neopterećene imovine, posebno zahtjevi za objavu povezani s prenesenom imovinom, založenom imovinom i izvanbilančnim primljenim i danim kolateralom, trebali bi se primjenjivati uz sve postojeće zahtjeve za objavu u skladu s primjenjivim računovodstvenim okvirom.
Information on the quality of encumbered and unencumbered assets (‘asset quality indicators’) is based on the asset quality properties attributed to assets of extremely high liquidity and credit quality and assets of high liquidity and credit quality, as defined in Commission Delegated Regulation (EU) 2015/61 [6].
Kako bi se osigurala razmjerna primjena zahtjeva za objavu iz članka 443.
As investment firms that do not form part of a banking group are not covered by that Delegated Regulation and, given that, where investment firms form part of a banking group, the relevant information is disclosed on a consolidated basis, it is appropriate to also exempt investment firms from disclosing information on the quality of encumbered and unencumbered assets, to avoid incurring disproportionate costs.
Uredbe (EU) br. 575/2013 na manje institucije koje nemaju značajnu razinu opterećenja imovine, od takvih manjih institucija ne bi se trebali zahtijevati podaci o kvaliteti opterećene i neopterećene imovine.
Given the novelty of the requirement to provide information on the asset quality indicators, the application of the provisions on the disclosure of such indicators should be deferred by 1 year, to allow institutions to develop the necessary IT systems.
Informacije o kvaliteti opterećene i neopterećene imovine („pokazatelji kvalitete imovine”) temelje se na svojstvima kvalitete imovine koja se pripisuju imovini iznimno visoke likvidnosti i kreditne kvalitete te imovini visoke likvidnosti i kreditne kvalitete, kako je utvrđeno u Delegiranoj uredbi Komisije (EU) 2015/61 [6].
This Regulation is based on the draft regulatory technical standards submitted by the EBA to the Commission.
Budući da tom Delegiranom uredbom nisu obuhvaćena investicijska društva koja nisu dio bankovne grupacije i da se u slučaju kada investicijska društva čine dio bankovne grupacije odgovarajuće informacije objavljuju na konsolidiranoj osnovi, primjereno je i investicijska društva izuzeti od obveze objave informacija o kvaliteti opterećene i neopterećene imovine radi izbjegavanja nerazmjernih troškova.
EBA has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [7],
S obzirom na to da je obveza pružanja informacija o pokazateljima kvalitete imovine novost, primjenu odredaba o objavi takvih pokazatelja trebalo bi odgoditi za godinu dana kako bi institucije mogle razviti potrebne IT sustave.
HAS ADOPTED THIS REGULATION:
Ova se Uredba temelji na nacrtu regulatornih tehničkih standarda koji je EBA dostavila Komisiji.
Article 1
EBA je provela otvorena javna savjetovanja o nacrtu regulatornih tehničkih standarda na kojima se temelji ova Uredba, analizirala moguće povezane troškove i koristi te zatražila mišljenje Interesne skupine za bankarstvo uspostavljene u skladu s člankom 37.
Disclosure requirements for all institutions
Uredbe (EU) br. 1093/2010 Europskog parlamenta i Vijeća [7],
Institutions shall disclose the amount of encumbered and unencumbered assets under the applicable accounting framework by asset type in columns C010, C040, C060, and C090 of Template A of Annex I, in accordance with the instructions in Annex II.
DONIJELA JE OVU UREDBU:
Institutions shall disclose information on collateral received by asset type in columns C010 and C040 of Template B of Annex I, in accordance with the instructions in Annex II.
Članak 1.
Institutions shall disclose the liabilities associated with encumbered assets and collateral received as set out in Template C of Annex I, in accordance with the instructions in Annex II.
Zahtjevi za objavu za sve institucije
Institutions shall disclose narrative information relating to the impact of their business model on their level of encumbrance and the importance of encumbrance in their business model as set out in Template D of Annex I, in accordance with the instructions in Annex II.
Institucije objavljuju iznos opterećene i neopterećene imovine u skladu s primjenjivim računovodstvenim okvirom prema vrsti imovine u stupcima C010, C040, C060 i C090 u obrascu A u Prilogu I., u skladu s uputama iz Priloga II.
Article 2
Institucije objavljuju informacije o primljenom kolateralu prema vrsti imovine u stupcima C010 i C040 u obrascu B u Prilogu I., u skladu s uputama iz Priloga II.
Additional disclosure requirements for certain institutions
Institucije objavljuju obveze povezane s opterećenom imovinom i primljenim kolateralom kako je navedeno u obrascu C u Prilogu I., u skladu s uputama iz Priloga II.
In addition to the information referred to in Article 1, institutions that meet the conditions set out in paragraph 2 shall disclose:
Institucije objavljuju opisne informacije o utjecaju svojeg poslovnog modela na njihovu razinu opterećenja i o važnosti opterećenja u svojem poslovnom modelu kako je navedeno u obrascu D u Prilogu I., u skladu s uputama iz Priloga II.
the asset quality indicators by asset type in columns C030, C050, C080 and C100 as set out in Template A of Annex I, in accordance with the instructions in Annex II;
Članak 2.
the asset quality indicators by types of collateral received and debt securities issued, including covered bonds and asset-backed securities (ABSs), in columns C030 and C060 as set out in Template B of Annex I, in accordance with the instructions in Annex II.
Dodatni zahtjevi za objavu za određene institucije
Paragraph 1 shall apply only to credit institutions that meet either of the following conditions:
Osim informacija iz članka 1. institucije koje ispunjavaju uvjete navedene u stavku 2. objavljuju:
their total assets, calculated in accordance with paragraph 10 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, amount to more than EUR 30 billion;
pokazatelje kvalitete imovine prema vrsti imovine u stupcima C030, C050, C080 i C100 kako je navedeno u obrascu A u Prilogu I., u skladu s uputama iz Priloga II.;
their asset encumbrance level, calculated in accordance with paragraph 9 of point 1.6 of Annex XVII to Implementing Regulation (EU) No 680/2014, is above 15 %.
pokazatelje kvalitete imovine prema vrsti primljenoga kolaterala i izdanih dužničkih vrijednosnih papira, uključujući pokrivene obveznice i vrijednosne papire osigurane imovinom, u stupcima C030 i C060 kako je navedeno u obrascu B u Prilogu I., u skladu s uputama iz Priloga II.
Entry into force
Stavak 1. primjenjuje se samo na kreditne institucije koje ispunjavaju jedan od sljedećih uvjeta:
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
njihova ukupna imovina, izračunana u skladu s odjeljkom 1.6. točkom 10.
Article 2 shall apply from 2 January 2019.
Priloga XVII.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Uredbi (EU) br. 680/2014, iznosi više od 30 milijardi EUR;
Done at Brussels, 4 September 2017.
njihova je razina opterećenja imovine, izračunana u skladu s odjeljkom 1.6. točkom 9.
For the Commission
Priloga XVII.
The President
Uredbi (EU) br. 680/2014, veća od 15 %.
OJ L 176, 27.6.2013, p. 1.
Članak 3.
Guidelines on disclosure of encumbered and unencumbered assets (EBA/GL/2014/03).
Stupanje na snagu
OJ C 119, 25.4.2013, p. 1.
Ova Uredba stupa na snagu dvadesetog dana od dana objave u Službenom listu Europske unije.
EBA Report on asset encumbrance, September 2015.
Članak 2. primjenjuje se od 2. siječnja 2019.
Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
Ova je Uredba u cijelosti obvezujuća i izravno se primjenjuje u svim državama članicama.
Commission Delegated Regulation (EU) 2015/61 of 10 October 2014 to supplement Regulation (EU) No 575/2013 of the European Parliament and the Council with regard to liquidity coverage requirement for Credit Institutions (OJ L 11, 17.1.2015, p. 1).
Sastavljeno u Bruxellesu 4. rujna 2017.
Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).
Za Komisiju
Disclosure templates
SL L 176, 27.6.2013., str. 1.
Template A: Encumbered and unencumbered assets
Smjernice o objavi opterećene i neopterećene imovine (EBA/GL/2014/03).
Template A — Encumbered and unencumbered assets
SL C 119, 25.4.2013., str. 1.
Carrying amount of encumbered assets
Izvješće EBA-e o opterećenju imovine, rujan 2015.
Fair value of encumbered assets
Provedbena uredba Komisije (EU) br. 680/2014 od 16. travnja 2014. o utvrđivanju provedbenih tehničkih standarda o nadzornom izvješćivanju institucija u skladu s Uredbom (EU) br. 575/2013 Europskog parlamenta i Vijeća (SL L 191, 28.6.2014., str. 1.).
Carrying amount of unencumbered assets
Delegirana uredba Komisije (EU) 2015/61 оd 10. listopada 2014. o dopuni Uredbe (EU) br. 575/2013 Europskog parlamenta i Vijeća u pogledu zahtjeva za likvidnosnu pokrivenost kreditnih institucija (SL L 11, 17.1.2015., str. 1.).
Fair value of unencumbered assets
Uredba (EU) br. 1093/2010 Europskog parlamenta i Vijeća od 24. studenoga 2010. o osnivanju europskog nadzornog tijela (Europskog nadzornog tijela za bankarstvo) kojom se izmjenjuje Odluka br. 716/2009/EZ i stavlja izvan snage Odluka Komisije 2009/78/EZ (SL L 331, 15.12.2010., str. 12.).
of which notionally eligible EHQLA and HQLA
PRILOG I.
of which EHQLA and HQLA
Obrasci
Assets of the reporting institution
Obrazac A: Opterećena i neopterećena imovina
Equity instruments
Obrazac A – Opterećena i neopterećena imovina
Debt securities
Knjigovodstvena vrijednost opterećene imovine
of which: covered bonds
Fer vrijednost opterećene imovine
of which: asset-backed securities
Knjigovodstvena vrijednost neopterećene imovine
of which: issued by general governments
Fer vrijednost neopterećene imovine
of which: issued by financial corporations
od čega teoretski prihvatljiva EHQLA i HQLA
of which: issued by non-financial corporations
od čega EHQLA i HQLA
Other assets
Imovina izvještajne institucije
of which: …
Vlasnički instrumenti
Template B: Collateral received
Dužnički vrijednosni papiri
Template B — Collateral received
od čega: pokrivene obveznice
Fair value of encumbered collateral received or own debt securities issued
od čega: vrijednosni papiri osigurani imovinom
Unencumbered
od čega: izdanje općih država
Fair value of collateral received or own debt securities issued available for encumbrance
od čega: izdanje financijskih društava
Collateral received by the reporting institution
od čega: izdanje nefinancijskih društava
Loans on demand
Ostala imovina
Loans and advances other than loans on demand
od čega: …
Other collateral received
Obrazac B: Primljeni kolateral
Own debt securities issued other than own covered bonds or asset-backed securities
Obrazac B – Primljeni kolateral
Own covered bonds and asset-backed securities issued and not yet pledged
Fer vrijednost primljenog opterećenog kolaterala ili izdanih vlastitih dužničkih vrijednosnih papira
TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED
Neopterećeno
Template C: Sources of encumbrance
Fer vrijednost primljenog kolaterala ili izdanih vlastitih dužničkih vrijednosnih papira koji mogu biti opterećeni
Template C — Sources of encumbrance
Kolateral koji je primila izvještajna institucija
Matching liabilities, contingent liabilities or securities lent
Okvirni krediti
Assets, collateral received and own debt securities issued other than covered bonds and ABSs encumbered
Krediti i predujmovi osim okvirnih kredita
Carrying amount of selected financial liabilities
Ostali primljeni kolaterali
Template D: Accompanying narrative information
Izdani vlastiti dužnički vrijednosni papiri osim pokrivenih obveznica ili vrijednosnih papira osiguranih imovinom
Template D — Accompanying narrative information
Vlastite pokrivene obveznice i izdani nezaloženi vrijednosni papiri osigurani imovinom
Narrative information on the impact of the business model on assets encumbrance and the importance of encumbrance to the institution's business model, which provides users with the context of the disclosures required in Template A to C.
UKUPNO IMOVINA, PRIMLJENI KOLATERALI I IZDANI VLASTITI DUŽNIČKI VRIJEDNOSNI PAPIRI
ANNEX II
Obrazac C: Izvori opterećenja
Instructions for completing the disclosure templates
Obrazac C – Izvori opterećenja
Institutions shall disclose the items referred to in Tables 1 to 7 in the same manner as reported pursuant to Annex XVI to Commission Implementing Regulation (EU) No 680/2014, unless otherwise specifically provided in those tables.
Usklađene obveze, potencijalne obveze ili vrijednosni papiri dani u zajam
The items referred to in point 1 shall be disclosed using median values.
Imovina, primljeni kolateral i izdani vlastiti dužnički vrijednosni papiri osim pokrivenih obveznica i opterećenih vrijednosnih papira osiguranih imovinom
Median values shall be rolling quarterly medians over the previous 12 months and shall be determined by interpolation.
Knjigovodstveni iznos odabranih financijskih obveza
When disclosures take place on a consolidated basis, the applicable scope of consolidation shall be the scope of prudential consolidation as defined in Part One, Title II, Chapter 2, Section 2 of Regulation (EU) No 575/2013.
Obrazac D: Popratne opisne informacije
Table 1: Instructions with regard to specific rows of Template A
Obrazac D – Popratne opisne informacije
Rows
Opisne informacije o utjecaju poslovnog modela na opterećenje imovine i važnost opterećenja za model poslovanja institucije, čime se korisnicima omogućava kontekst objava potrebnih za obrasce A do C.
Legal references and instructions
PRILOG II.
Assets of the reporting institution (International Accounting Standards (IAS) 1.9(a), Implementation Guidance (IG) 6)
Upute za ispunjivanje obrazaca za objavu
Total assets of the institution registered in its balance sheet, with the exception of own debt securities and own equity instruments when the applicable accounting standards allow their recognition on-balance-sheet.
Institucije objavljuju stavke iz tablica 1. do 7. na isti način kako se prijavljuju u skladu s Prilogom XVI.
The value disclosed in this row shall be the median of the sums of four quarterly end-of-period values over the previous 12 months for rows 030, 040 and 120.
Provedbenoj uredbi Komisije (EU) br. 680/2014 ako u tim tablicama nije predviđeno drukčije.
The median values of the item ‘Equity instruments’ as reported in row 030 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014, with the exception of own equity instruments when the applicable accounting standards allow their recognition on-balance sheet.
Stavke iz točke 1. objavljuju se primjenom srednje vrijednosti.
The median values of the item ‘Debt securities’ as reported in row 040 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014, with the exception of own debt securities when the applicable accounting standards allow their recognition on-balance-sheet.
Srednje su vrijednosti uzastopne tromjesečne srednje vrijednosti tijekom prethodnih dvanaest mjeseci i utvrđuju se interpolacijom.
The median values of the item ‘of which: covered bonds’ as reported in row 050 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Ako se objavljuje na konsolidiranoj osnovi, primjenjivi opseg konsolidacije opseg je bonitetne konsolidacije kako je definirano u dijelu prvom, glavi II., poglavlju 2., odjeljku 2.
The median values of the item ‘of which: asset-backed securities’ as reported in row 060 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Uredbe (EU) br. 575/2013.
The median values of the item ‘of which: issued by general governments’ as reported in row 070 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Tablica 1.: Upute za posebne retke u obrascu A
The median values of the item ‘of which: issued by financial corporations’ as reported in row 080 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Redci
The median values of the item ‘of which: issued by non-financial corporations’ as reported in row 090 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Pravna osnova i upute
The median value of other assets of the institution registered in the balance sheet, other than those disclosed in the above rows and different from own debt securities and own equity instruments that may not be derecognised from the balance sheet by a non-IFRS institution.
Imovina izvještajne institucije [Međunarodni računovodstveni standardi (MRS) 1.9 (a), Smjernice za primjenu (IG) 6]
In this case, own debt instruments shall be included in row 240 of Template B and own equity instruments excluded from the asset encumbrance reporting.
Ukupna imovina koju je institucija iskazala u svojoj bilanci, uz iznimku vlastitih dužničkih vrijednosnih papira i vlastitih vlasničkih instrumenata ako se primjenjivim računovodstvenim standardima dopušta njihovo priznavanje u bilanci.
Other assets include cash on hand (holding of national and foreign banknotes and coins in circulation that are commonly used to make payments), loans on demand (IAS 1.54(i)) including the balances receivable on demand at central banks and other institutions as reported in row 020 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Vrijednost iskazana u ovom retku srednja je vrijednost zbroja četiriju tromjesečnih vrijednosti na kraju razdoblja tijekom prethodnih dvanaest mjeseci za retke 030, 040 i 120.
Other assets also include loans and advances other than loans on demand, including mortgage loans as reported in rows 100 and 110 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Srednje vrijednosti stavke „Vlasnički instrumenti” kako je iskazano u retku 030 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
Other assets may also include intangible assets, including goodwill, deferred tax assets, property, plant and other fixed assets, derivative assets, reverse repo and stock borrowing receivables.
Provedbenoj uredbi (EU) br.
When underlying assets and cover pool assets of retained asset-backed securities (ABS) and retained covered bonds are loans on demand or loans and advances other than loans on demand, they shall also be included in this row.
680/2014, uz iznimku vlastitih vlasničkih instrumenata ako se primjenjivim računovodstvenim standardima dopušta njihovo priznavanje u bilanci.
Where relevant in the context of their use of encumbrance in relation to their business model, institutions may identify separately the median value of any component of ‘Other assets’ in a dedicated ‘of which’ row.
Srednje vrijednosti stavke „Dužnički vrijednosni papiri” kako je iskazano u retku 040 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
Table 2: Instructions with regard to specific columns of Template A
Provedbenoj uredbi (EU) br.
Columns
680/2014, uz iznimku vlastitih dužničkih vrijednosnih papira ako se primjenjivim računovodstvenim standardima omogući njihovo priznavanje u bilanci.
The median value of the carrying amount of the assets held by the institution that are encumbered according to point 1.7 of Annex XVII to Implementing Regulation (EU) No 680/2014.
Srednje vrijednosti stavke „od čega: pokrivene obveznice” kako je iskazano u retku 050 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
Carrying amount means the amount reported in the asset side of the balance sheet.
Provedbenoj uredbi (EU) br.
of which: notionally eligible EHQLA and HQLA
680/2014.
The median value of the carrying amount of encumbered assets which are notionally eligible to the qualification of assets of extremely high liquidity and credit quality (EHQLA) and assets of high liquidity and credit quality (HQLA).
Srednje vrijednosti stavke „od čega: vrijednosni papiri osigurani imovinom” kako je iskazano u retku 060 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
For the purpose of this Regulation, notionally eligible encumbered EHQLA and notionally eligible encumbered HQLA are those assets listed in Articles 11, 12 and 13 of Commission Delegated Regulation (EU) 2015/61 and that would comply with the general and operational requirements set out in Articles 7 and 8 of that Delegated Regulation, were it not for their status as encumbered assets in accordance with Annex XVII to Implementing Regulation (EU) No 680/2014.
Provedbenoj uredbi (EU) br.
Notionally eligible encumbered EHQLA and notionally eligible encumbered HQLA shall also comply with the exposure class-specific requirements set out in Articles 10 to 16 and 35 to 37 of Delegated Regulation (EU) 2015/61.
680/2014.
The carrying amount of notionally eligible encumbered EHQLA and notionally eligible encumbered HQLA shall be the carrying amount before the application of the haircuts specified in Articles 10 to 16 of Delegated Regulation (EU) 2015/61.
Srednje vrijednosti stavke „od čega: izdanje općih država” kako je iskazano u retku 070 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
The median value of the item ‘Fair value of encumbered assets’ as reported in column 040 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Provedbenoj uredbi (EU) br.
For each exposure class, fair value disclosed is the median value of the different fair values observed at the end of each reporting period considered for the computation of the median.
680/2014.
The median value of the fair value of encumbered assets that are notionally eligible to the qualification of EHQLA and HQLA.
Srednje vrijednosti stavke „od čega: izdanje financijskih društava” kako je iskazano u retku 080 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
For the purpose of this Regulation, notionally eligible encumbered EHQLA and notionally eligible encumbered HQLA are those assets listed in Articles 11, 12 and 13 of Delegated Regulation (EU) 2015/61 and that would comply with the general and operational requirements set out in Articles 7 and 8 of that Delegated Regulation, were it not for their status as encumbered assets in accordance with Annex XVII to Implementing Regulation (EU) No 680/2014.
Provedbenoj uredbi (EU) br.
The fair value of notionally eligible encumbered EHQLA and notionally eligible encumbered HQLA shall be the fair value before the application of the haircuts specified in Articles 10 to 16 of Delegated Regulation (EU) 2015/61.
680/2014.
The median value of the item ‘Carrying amount of non-encumbered assets’ as reported in column 060 of Template F 32.01 (AE-ASS) of Annex XVI to Implementing Regulation (EU) No 680/2014.
Srednje vrijednosti stavke „od čega: izdanje nefinancijskih društava” kako je iskazano u retku 090 obrasca F 32.01 (AE-ASS) u Prilogu XVI.
of which: EHQLA and HQLA
Provedbenoj uredbi (EU) br.
The median value of the carrying amount of unencumbered EHQLA and HQLA as listed in Articles 11, 12 and 13 of Delegated Regulation (EU) 2015/61 and that comply with the general and operational requirements set out in Articles 7 and 8 of that Delegated Regulation, as well as with the exposure class-specific requirements set out in Articles 10 to 16 and 35 to 37 of that Delegated Regulation.
680/2014.