natgillin/translations-raw huggingface dataset:
Article 92(2) point (c) of CRR and Article 104(2) CRD IV
Članak 92. stavak 3. točka (b) podtočka i. i točka (c) podtočke i. i iii. i članak 92. stavak 4. točka (b) CRR-a
This cell only has to be populated if a decision of a competent authority has an impact on the total capital ratio.
Obrazac MKR SA TDI na razini ukupnih valuta.
Target total capital ratio due to Pillar II adjustments
Obrazac MKR SA EQU na razini ukupnih nacionalnih tržišta.
This cell only has to be populated if a competent authority decides that an institution has to meet a higher target total capital ratio.
Članak 348. stavak 1., članak 350. stavak 3. točka (c) i članak 364. stavak 2. točka (a) CRR-a
The target total capital ratio reflects the minimum requirement of Article 92(1) point (c) CRR and the requirement imposed in accordance with Article 104(2) CRD, but excludes other requirements (e.g. the capital buffer requirements).
Ukupan iznos izloženosti riziku za pozicije u CIU-u ako se kapitalni zahtjevi izračunavaju u skladu s člankom 348. stavkom 1.
The amount reported in this item shall be equal to the amount reported in the latest verified/audited accounting balance sheet.
CRR-a odmah ili kao posljedica gornje granice definirane u članku 350. stavku 3. točki (c) CRR-a.
Article 39(2) of CRR
U CRR-u te pozicije nisu izričito raspoređene u kamatni rizik ili rizik vlasničkih instrumenata.
Deferred tax assets that do not rely on future profitability, and thus are subject to the application of a risk weight.
Ako se primjenjuje poseban pristup u skladu s člankom 348. stavkom 1. rečenicom 1.
Deferred tax assets that rely on future profitability, but do not arise from temporary differences, and thus are not subject to any threshold (i.e. are completely deducted from CET1).
CRR-a, iznos koji je potrebno iskazati jest 32 % neto pozicije relevantne izloženosti CIU-a, pomnoženo s 12,5.
Deferred tax assets that rely on future profitability and arise from temporary differences, and thus, their deduction from CET1 is subject to 10 % and 17,65 % thresholds in Article 48 of CRR.
Ako se primjenjuje poseban pristup u skladu s člankom 348. stavkom 1. rečenicom 2.
Article 38(3) and (4) of CRR
CRR-a, iznos koji je potrebno iskazati jest 32 % neto pozicije relevantne izloženosti CIU-a ili razlika između 40 % navedene neto pozicije i kapitalnih zahtjeva koji proizlaze iz valutnog rizika povezanog s navedenom izloženosti CIU-a, ovisno o tome što je niže, pomnoženo s 12,5.
Deferred tax liabilities for which conditions in Article 38(3) and (4) of CRR are not met.
* Bilješka: CIU-ovi isključivo uloženi u dužničke instrumente kojima se trguje
Hence, this item shall include the deferred tax liabilities that reduce the amount of goodwill, other intangible assets or defined benefit pension fund assets required to be deducted, which are reported, respectively, in CA1 items 1.1.1.10.3, 1.1.1.11.2 and 1.1.1.14.2.
Ukupan iznos izloženosti riziku za pozicije u CIU-u ako je CIU isključivo uložen u instrumente koji podliježu kamatnom riziku.
Article 38 of CRR
** CIU-ovi isključivo uloženi u vlasničke instrumente ili mješovite instrumente
Article 38(3), (4) and (5) of CRR
Ukupan iznos izloženosti riziku za pozicije u CIU-u ako je CIU isključivo uložen u instrumente koji podliježu riziku vlasničkih instrumenata ili u mješovite instrumente ili ako nisu poznati sastavni dijelovi CIU-a.
Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, according to Article 38(3) and (4) of CRR, and are not allocated to deferred tax assets that rely on future profitability and arise from temporary differences, according to Article 38(5) of CRR
Vidjeti obrazac MKR SA FX
Deferred tax liabilities which may reduce the amount of deferred tax assets that rely on future profitability, according to Article 38(3) and (4) of CRR, and are allocated to deferred tax assets that rely on future profitability and arise from temporary differences, according to Article 38(5) of CRR
Vidjeti obrazac MKR SA COM
Article 39(1) CRR
Iznos izloženosti riziku za pozicijski, valutni i robni rizik u skladu s internim modelima
The amount of tax overpayments and tax loss carry backs which is not deducted from own funds in accordance with Article 39(1) CRR; the amount reported shall be the amount before the application of risk weights.
Vidjeti obrazac MKR IM.
Article 48(4) CRR
UKUPAN IZNOS IZLOŽENOSTI RIZIKU ZA OPERATIVNI RIZIK
The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Article 48(1) CRR, but subject to a risk weight of 250 % in accordance with Article 48(4) CRR, taking into account the effect of Article 470 CRR.
Članak 92. stavak 3. točka (e) i članak 92. stavak 4. točka (b) CRR-a
The amount reported shall be the amount of DTAs before the application of the risk weight.
Za investicijska društva u skladu s člankom 95. stavkom 2., člankom 96. stavkom 2. i člankom 98.
Article 469(1) lit. d, 470, 472 (5) and 478 CRR
CRR-a ovaj element jednak je nuli.
The amount of deferred tax assets that are dependent on future profitability and arise from temporary differences that are not deducted pursuant to Articles 469(1) lit. d and 470 CRR, but subject to a risk weight of 0 % in accordance with Article 472(5) CRR.
Jednostavni pristup operativnom riziku
IRB excess (+) or shortfall (–) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures
Vidjeti obrazac OPR
Articles 36(1) point (d), 62 point (d), 158 and 159 of CRR
Standardizirani/Alternativni standardizirani pristup operativnom riziku
This item shall only be reported by IRB institutions.
Članak 95. stavak 2., članak 96. stavak 2., članak 97. i članak 98. stavak 1. točka (a) CRR-a.
Article 159 of CRR
Samo za investicijska društva u skladu s člankom 95. stavkom 2., člankom 96. stavkom 2. i člankom 98.
Articles 34, 110 and 159 of CRR
CRR-a.
Articles 158(5), (6) and (10), and 159 of CRR
Vidjeti i članak 97.
Only the expected loss related to non-defaulted exposures shall be reported.
CRR-a
IRB excess (+) or shortfall (–) of specific credit risk adjustments to expected losses for defaulted exposures
Investicijska društva u skladu s člankom 96.
Only the expected loss related to defaulted exposures shall be reported.
CRR-a iskazuju iznos iz članka 97. pomnožen s 12,5.
For IRB institutions, according to Article 62 point (d) of CRR, the excess amount of provisions (to expected losses) eligible for inclusion in Tier 2 capital is capped at 0,6 % of risk-weighted exposure amounts calculated with the IRB approach.
Investicijska društva u skladu s člankom 95.
The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 0,6 %) which is the base for calculating the cap.
CRR-a iskazuju: Ako je iznos iz članka 95. stavka 2. točke (a) CRR-a viši od iznosa iz članka 95. stavka 2. točke (b) CRR-a, iznos koji je potrebno iskazati iznosi nula.
This item includes the general credit risk adjustments that are eligible for inclusion in T2 capital, before cap.
Ako je iznos iz članka 95. stavka 2. točke (b) CRR-a viši od iznosa iz članka 95. stavka 2. točke (a) CRR-a, iznos koji je potrebno iskazati rezultat je oduzimanja potonjeg iznosa od prethodnog.
The amount to be reported shall be gross of tax effects.
Članak 92. stavak 3. točka (d) CRR-a.
Risk weighted exposure amounts for calculating the cap to the provision eligible as T2
Vidjeti obrazac CVA.
According to Article 62 point (c) of CRR, the credit risk adjustments eligible for inclusion in Tier 2 capital is capped at 1,25 % of risk-weighted exposure amounts.
Kapitalni zahtjevi za rizik prilagodbe kreditnom vrednovanju u skladu s člankom 383.
The amount to be reported in this item is the risk weighted exposure amounts (i.e. not multiplied by 1,25 %) which is the base for calculating the cap.
CRR-a.
Article 46(1) point (a) of CRR
Vidjeti obrazac CVA.
This item contains the threshold up to which holdings in a financial sector entity where an institution does not have a significant investment are not deducted.
Kapitalni zahtjevi za rizik prilagodbe kreditnom vrednovanju u skladu s člankom 384.
The amount results from adding up all items which are the base of the threshold and multiplying the sum thus obtained by 10 %.
CRR-a.
Article 48(1) points (a) and (b) of CRR
Kapitalni zahtjevi za rizik prilagodbe kreditnom vrednovanju u skladu s člankom 385.
This item contains the 10 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences.
CRR-a.
This item contains the 17,65 % threshold for holdings in financial sector entities where an institution has a significant investment, and for deferred tax assets that are dependent on future profitability and arise from temporary differences, to be applied after the 10 % threshold.
Članak 92. stavak 3. točka (b) podtočka ii. i članci od 395. do 401.
The threshold is calculated so that the amount of the two items that is recognised must not exceed 15 % of the final Common Equity Tier 1 capital, i.e. the CET1 capital calculated after all deductions, not including any adjustment due to transitional provisions.
Članci 3., 458. i 459.
Article 4(1)(71)(a)
CRR-a i iznosi izloženosti riziku koji se ne mogu rasporediti u jednu od stavki od 1.1 do 1.7.
Article 4(1)(71)(b)
Institucije iskazuju iznose koji trebaju ispunjavati sljedeće:
Articles 44 to 46 and 49 of CRR
strože bonitetne zahtjeve koje je odredila Komisija, u skladu s člancima 458. i 459.
Articles 44, 45, 46 and 49 of CRR
CRR-a
Articles 44, 46 and 49 of CRR
dodatne iznose izloženosti riziku u skladu s člankom 3.
Direct holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, excluding:
CRR-a.
Underwriting positions held for 5 working days or fewer;
Ova stavka nema poveznicu na obrazac s detaljnim podacima.
The amounts relating to the investments for which any alternative in article 49 is applied; and
Članak 458.
Holdings which are treated as reciprocal cross holdings according to article 36(1) point (g) of CRR
CRR-a
Article 45 of CRR
* Od čega: zahtjevi za velike izloženosti
Article 45 of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.
** Od čega: na temelju modificiranih pondera rizika za nekretninske balone u sektoru stambenih i poslovnih nekretnina
Articles 4(1)(114), 44 and 45 of CRR
** Od čega: zbog izloženosti unutar financijskog sektora
The amount to be reported is the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities.
Članak 459.
It is obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices.
CRR-a
Holdings which are treated as reciprocal cross holdings according to article 36(1) point (g) of CRR shall not be included
CRR-a Mora se iskazati dodatni iznos izloženosti riziku.
Articles 4(1)(114) and 45 of CRR
On uključuje samo dodatne iznose (npr. ako izloženost od 100 ima ponder rizika 20 % i institucija primjenjuje ponder rizika 50 % na temelju članka 3.
Article 45 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.
CRR-a, iznos koji je potrebno iskazati iznosi 30).
Articles 4(1)(126), 44 and 45 of CRR
Članak 92. stavak 2. točka (a) CRR-a
Articles 4(1)(126) and 45 of CRR
Stopa redovnog osnovnog kapitala je redovni osnovni kapital institucije izražen kao postotak ukupnog iznosa izloženosti riziku.
Articles 58 to 60 of CRR
Ova stavka pokazuje, u apsolutnim vrijednostima, iznos viška ili manjka redovnog osnovnog kapitala koji se odnosi na zahtjev određen u članku 92. stavku 1. točki (a) CRR-a (4,5 %), tj. ne uzimajući u obzir zaštitne slojeve kapitala i prijelazne odredbe o stopi.
Articles 58, 59 and 60(2) of CRR
Članak 92. stavak 2. točka (b) CRR-a
Articles 58 and 60(2) of CRR
Stopa osnovnog kapitala je osnovni kapital institucije izražen kao postotak ukupnog iznosa izloženosti riziku.
Direct holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, excluding:
Ova stavka pokazuje, u apsolutnim vrijednostima, iznos viška ili manjka osnovnog kapitala koji se odnosi na zahtjev određen u članku 92. stavku 1. točki (b) CRR-a (6 %), tj. ne uzimajući u obzir zaštitne slojeve kapitala i prijelazne odredbe o stopi.
Underwriting positions held for 5 working days or fewer; and
Članak 92. stavak 2. točka (c) CRR-a
Holdings which are treated as reciprocal cross holdings according to article 56 point (b) of CRR
Stopa ukupnog kapitala je regulatorni kapital institucije izražen kao postotak ukupnog iznosa izloženosti riziku.
Article 59 of CRR
Ova stavka pokazuje, u apsolutnim vrijednostima, iznos viška ili manjka regulatornog kapitala koji se odnosi na zahtjev određen u članku 92. stavku 1. točki (c) CRR-a (8 %), tj. ne uzimajući u obzir zaštitne slojeve kapitala i prijelazne odredbe o stopi.
Article 59 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.
Članak 92. stavak 2. točka (a) CRR-a i članak 104. stavak 2.
Articles 4(1)(114), 58 and 59 of CRR
CRD-a IV Ovu je rubriku potrebno popuniti ako odluka nadležnog tijela utječe na stopu redovnog osnovnog kapitala.
Holdings which are treated as reciprocal cross holdings according to article 56 point (b) of CRR shall not be included
Članak 104. stavak 2.
Articles 4(1)(114) and 59 of CRR
CRD-a Ovu je rubriku potrebno popuniti samo ako nadležno tijelo odluči da institucija mora ispuniti višu ciljnu stopu redovnog osnovnog kapitala.
Article 59 (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.
Ciljna stopa redovnog osnovnog kapitala u skladu je s minimalnim zahtjevom iz članka 92. stavka 1. točke (a) CRR-a i zahtjeva uvedenog u skladu s člankom 104. stavkom 2.
Articles 4(1)(126), 58 and 59 of CRR
CRD-a, ali ne uključuje ostale zahtjeve (npr. zahtjeve za zaštitni sloj kapitala).
Articles 4(1)(126) and 59 of CRR
Članak 92. stavak 2. točka (b) CRR-a i članak 104. stavak 2.
Articles 68 to 70 of CRR
CRD-a IV Ovu je rubriku potrebno popuniti ako odluka nadležnog tijela utječe na stopu osnovnog kapitala.
Articles 68, 69 and 70(2) of CRR
Članak 104. stavak 2.
Articles 68 and 70(2) of CRR
CRD-a IV Ovu je rubriku potrebno popuniti samo ako nadležno tijelo odluči da institucija mora ispuniti višu ciljnu stopu osnovnog kapitala.
Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment, excluding:
Ciljna stopa osnovnog kapitala u skladu je s minimalnim zahtjevom iz članka 92. stavka 1. točke (b) CRR-a i zahtjeva uvedenog u skladu s člankom 104. stavkom 2.
Holdings which are treated as reciprocal cross holdings according to article 66 point (b) of CRR
CRD-a, ali ne uključuje ostale zahtjeve (npr. zahtjeve za zaštitni sloj kapitala).
Article 69 of CRR
Članak 92. stavak 2. točka (c) CRR-a i članak 104. stavak 2.
Article 69 point (a) of CRR allows offsetting short positions in the same underlying exposure provided the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year.
CRD-a IV Ovu je rubriku potrebno popuniti ako odluka nadležnog tijela utječe na stopu ukupnog kapitala.
Article 4(1)(114), 68 and 69 of CRR
Ciljna stopa ukupnog kapitala zbog usklađenja iz stupa II
Articles 4(1)(114), 68 and 69 of CRR
CRD-a IV Ovu je rubriku potrebno popuniti samo ako nadležno tijelo odluči da institucija mora ispuniti višu ciljnu stopu ukupnog kapitala.
Holdings which are treated as reciprocal cross holdings according to article 66 point (b) of CRR shall not be included
Ciljna stopa ukupnog kapitala u skladu je s minimalnim zahtjevom iz članka 92. stavka 1. točke (c) CRR-a i zahtjeva uvedenog u skladu s člankom 104. stavkom 2.
Articles 4(1)(114) and 69 of CRR
CRD-a, ali ne uključuje ostale zahtjeve (npr. zahtjeve za zaštitni sloj kapitala).
Articles 4(1)(126), 68 and 69 of CRR
Iznos iskazan u ovoj stavci jednak je iznosu iskazanom u zadnjoj provjerenoj/revidiranoj računovodstvenoj bilanci.
Articles 4(1)(126) and 69 of CRR
Članak 39. stavak 2.
Articles 44, 45, 47 and 49 of CRR
CRR-a Odgođena porezna imovina koja ne ovisi o budućoj profitabilnosti i stoga se na nju primjenjuje ponder rizika.
Direct holdings of CET1 capital of financial sector entities where the institution has a significant investment, excluding:
CRR-a Odgođena porezna imovina koja ovisi o budućoj profitabilnosti, ali ne proizlazi iz privremenih razlika i stoga se na nju ne primjenjuje nikakav prag (tj. u potpunosti je odbijena od redovnog osnovnog kapitala).
The amount to be reported shall be the indirect holdings in the trading book of the capital instruments of financial sector entities that take the form of holdings of index securities.
Odgođena porezna imovina koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika te se stoga na njezin odbitak od redovnog osnovnog kapitala primjenjuju pragovi od 10 % i 17,65 % iz članka 48.
It shall be obtained by calculating the underlying exposure to the capital instruments of the financial sector entities in the indices.
CRR-a.
Holdings which are treated as reciprocal cross holdings according to article 36(1) point (g) of CRR shall not be included.
Članak 38. stavci 3. i 4.
Articles 58 and 59 of CRR
CRR-a
Article 58 of CRR
Odgođene porezne obveze za koje nisu ispunjeni uvjeti iz članka 38. stavaka 3. i 4.
Direct holdings of AT1 capital of financial sector entities where the institution has a significant investment, excluding:
CRR-a.
Underwriting positions held for 5 working days or fewer (Article 56 point (d); and
Stoga ova stavka uključuje odgođene porezne obveze kojima se umanjuje iznos goodwilla, osim nematerijalne imovine ili imovine mirovinskog fonda pod pokroviteljstvom poslodavca koju je potrebno odbiti, koje se iskazuju u stavci CA1 1.1.1.10.3, 1.1.1.11.2 odnosno 1.1.1.14.2.
Holdings which are treated as reciprocal cross holdings according to article 56 point (b) of CRR shall not be included.
Članak 38.
Article 4(1)(114) and 59 of CRR
CRR-a
Articles 68 and 69 of CRR
Članak 38. stavci 3., 4. i 5.
Article 68 of CRR
CRR-a
Direct holdings of T2 capital of financial sector entities where the institution has a significant investment, excluding:
Odgođene porezne obveze kojima se može umanjiti iznos odgođene porezne imovine koja ovisi o budućoj profitabilnosti, u skladu s člankom 38. stavcima 3. i 4.
Underwriting positions held for 5 working days or fewer (Article 66 point (d); and
CRR-a, i koje nisu raspoređene odgođenoj poreznoj imovini koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika, u skladu s člankom 38. stavkom 5.
Articles 4(1)(114), 69 of CRR
Odgođene porezne obveze kojima se može umanjiti iznos odgođene porezne imovine koja ovisi o budućoj profitabilnosti, u skladu s člankom 38. stavcima 3. i 4.
Article 46(4), 48(4) and 49(4) of CRR
CRR-a, i koje su raspoređene odgođenoj poreznoj imovini koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika, u skladu s člankom 38. stavkom 5.
Article 60(4) of CRR
Članak 39. stavak 1.
Article 79 of CRR
Iznos preplate poreza i prijenosa poreznoga gubitka koji se ne odbija od regulatornog kapitala u skladu s člankom 39. stavkom 1.
A competent authority may waive on a temporary basis the provisions on deductions from CET1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity.
CRR-a; iskazani iznos jednak je iznosu prije primjene pondera rizika.
Note that these instruments shall also be reported on item 12.1.
Članak 48. stavak 4.
Note that these instruments shall also be reported on item 15.1.
CRR-a
A competent authority may waive on a temporary basis the provisions on deductions from AT1 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity.
Iznos odgođene porezne imovine koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika koja se ne odbija u skladu s člankom 48. stavkom 1.
Note that these instruments shall also be reported on item 13.1.
CRR-a, ali na koju se primjenjuje ponder rizika od 250 % u skladu s člankom 48. stavkom 4.
Note that these instruments shall also be reported on item 16.1.
CRR-a uzimajući u obzir učinak iz članka 470.
A competent authority may waive on a temporary basis the provisions on deductions from T2 due to holdings on instruments of a specific financial sector entity, when it deems those holdings to be for the purposes of a financial assistance operation designed to reorganise and save that entity.
CRR-a.
Note that these instruments shall also be reported on item 14.1.
Iskazani iznos jednak je iznosu odgođene porezne imovine prije primjene pondera rizika.
Note that these instruments shall also be reported on item 17.1.
Članak 469. stavak 1. točka (d), članak 470., članak 472. stavak 5. i članak 478.
Article 128 point (6) of CRD
CRR-a
Articles 128 point (1) and 129 of CRD
Iznos odgođene porezne imovine koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razlika koja se ne odbija u skladu s člankom 469. stavkom 1. točkom (d) i članom 470.
According to Article 129(1) the capital conservation buffer is an additional amount of Common Equity Tier 1 capital.
CRR-a, ali na koju se primjenjuje ponder rizika od 0 % u skladu s člankom 472. stavkom 5.
Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell.
Višak (+) ili manjak (–) ispravaka vrijednosti za kreditni rizik, dodatnih vrijednosnih usklađenja i ostalih smanjenja regulatornog kapitala na osnovi očekivanih gubitaka za izloženosti koje nisu u statusu neispunjavanja obveza u skladu s IRB pristupom
Article 458(2) point d (iv) of CRR
Članak 36. stavak 1. točka (d), članak 62. točka (d), članak 158. i članak 159.
In this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 CRR in addition to the capital conservation buffer shall be reported.
CRR-a Ovu stavku iskazuju samo IRB institucije.
The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.
Članak 159.
Articles 128 point (2), 130, 135-140 of CRD
CRR-a
Articles 128 point (5), 133 and 134 of CRD
Članci 34., 110. i 159.
Articles 128 point (3) and 131 of CRD
CRR-a
Articles 128 point (4) and 131 of CRD
Članak 158. stavci 5., 6. i 10. i članak 159.
Article 104(2) of CRD.
Iskazuje se samo očekivani gubitak povezan s izloženostima koje nisu u statusu neispunjavanja obveza.
If a competent authority decides that an institution has to calculate additional own funds requirements for Pillar II reasons, those additional own funds requirements shall be reported in this cell.
Višak (+) ili manjak (–) specifičnih ispravaka vrijednosti za kreditni rizik na osnovi očekivanih gubitaka za izloženosti u statusu neispunjavanja obveza u skladu s IRB pristupom
Articles 12, 28 to 31of CRD and Article 93 of CRR
Iskazuje se samo očekivani gubitak povezan s izloženostima koje su u statusu neispunjavanja obveza.