natgillin/translations-raw huggingface dataset:
Irrespective of the approach adopted for the calculation of risk weighted exposure amounts for equity exposures, institutions may recognize unfunded credit protection obtained on equity exposures (Article 155(2),(3) and (4) of CRR).
U obzir se uzimaju i priljevi i odljevi u istoj kategoriji izloženosti i, prema potrebi, rejting-kategorijama dužnika ili skupovima izloženosti.
Institutions applying the Simple Risk Weight approach or the PD/LGD approach report in columns 030 and 040 the amount of unfunded credit protection under the form of guarantees (column 030) or credit derivatives (column 040) recognised in accordance with the methods set out in Part Three, Title II, Chapter 4 of CRR.
Izloženost raspoređena u odgovarajuću rejting-kategoriju dužnika ili skup izloženosti i kategoriju izloženosti nakon uzimanja u obzir odljeva i priljeva zbog tehnika smanjenja rizika s učincima zamjene na izloženost.
Institutions report in column 050 the part of the original exposure pre conversion factors covered by unfunded credit protection recognised in accordance with the methods set out in Part Three, Title II, Chapter 4 of CRR.
Od čega: izvanbilančne stavke
Institutions applying the Simple Risk Weight approach or the PD/LGD approach report in column 060 the exposure value taking into account substitution effects stemming from unfunded credit protection (Article 155(2) and (3), Article 167 of CRR).
Vidjeti upute za obrazac CR-SA
As a reminder, in the case of equity off-balance sheet exposures, the exposure value shall be the nominal value after specific credit risk adjustments (Article 167 of CRR).
Iskazuje se vrijednost u skladu s člankom 166.
Institutions applying the PD/LGD approach report in column 070 of the CR EQU IRB 2 template the exposure weighted average of the LGDs assigned to the obligor grades or pools included in the aggregation; the same applies for row 020 of the CR EQU IRB template.
CRR-a i člankom 230. stavkom 1. rečenicom 2.
The exposure value taking into account unfunded credit protection (column 060) shall be used for the calculation of the exposure-weighted average LGD.
CRR-a.
Institutions report risk-weighted exposure amounts for equity exposures in column 080, calculated in accordance with the provisions laid down in Article 155 of CRR.
CRR-a), bez obzira na pristup koji je institucija odabrala.
In case where institutions applying the PD/LGD approach do not have sufficient information to use the definition of default set out in Article 178 of CRR, a scaling factor of 1.5 shall be assigned to the risk weights when calculating risk weighted exposure amounts (Article 155(3) of CRR).
Za retke 040 – 060 (transakcije financiranja vrijednosnim papirima, izvedenice i transakcije s dugim rokom namire te izloženosti iz netiranja između različitih kategorija proizvoda) na koje se primjenjuje dio 3. glava II. poglavlje 6.
With regard to the input parameter M (Maturity) to the risk-weight function, the maturity assigned to equity exposures equals 5 years (Article 165(3) of CRR).
CRR-a, vrijednost izloženosti jednaka je vrijednosti izloženosti za kreditni rizik druge ugovorne strane izračunane u skladu s metodama utvrđenima u dijelu 3. glavi II. poglavlju 6. odjeljcima 3., 4., 5., 6. i 7.
MEMORANDUM ITEM: EXPECTED LOSS AMOUNT
CRR-a.
Institutions report in column 090 the expected loss amount for equity exposures calculated in accordance with Article 158(4), (7), (8) and (9) of CRR.
Te se vrijednosti iskazuju u ovom stupcu, a ne stupcu 130 „od čega: iz kreditnog rizika druge ugovorne strane”.
In accordance with Article 155 of CRR, institutions may employ different approaches (Simple Risk Weight approach, PD/LGD approach or Internal Models approach) to different portfolios when they use these different approaches internally.
Od čega: iz kreditnog rizika druge ugovorne strane
Institutions shall also report in the CR EQU IRB 1 template risk-weighted exposure amounts for those equity exposures which attract a fixed risk-weight treatment (without however being explicitly treated according to the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk Standardised approach).
Vidjeti upute za obrazac CR SA.
CR EQU IRB 1 — row 020
Raščlamba vrijednosti izloženosti za sve izloženosti definirane u skladu s člankom 142. stavcima 4. i 5.
Institutions applying the PD/LGD approach (Article 155(3) of CRR) report the requested information in row 020 of the CR EQU IRB 1 template.
CRR-a na koje se primjenjuje viši koeficijent korelacije u skladu s člankom 153. stavkom 2.
CR EQU IRB 1 — rows 050-090
Tehnike smanjenja kreditnog rizika koje utječu na LGD-ove kao rezultat primjene učinka zamjene tehnika smanjenja kreditnog rizika ne uključuju se u ovim stupcima.
Institutions applying the Simple Risk Weight approach (Article 155(2) of CRR) report the requested informaton according to the characteristics of the underlying exposures in rows 050 to 090.
Ako se ne primjenjuju vlastite procjene LGD-a: članak 228. stavak 2., članak 230. stavci 1. i 2., članak 231.
CR EQU IRB 1 — row 100
CRR-a
Institutions applying the Internal Models approach (Article 155(4) of CRR) report the requested information in row 100.
Ako se primjenjuju vlastite procjene LGD-a:
CR EQU IRB 1 — row 110
u pogledu nematerijalne kreditne zaštite, za izloženosti prema središnjoj državi i središnjim bankama, institucijama i trgovačkim društvima: članak 161. stavak 3.
Institutions applying the IRB approach shall report risk weighted exposure amounts for those equity exposures which attract a fixed risk weight treatment (without however being explicitly treated according to the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk standardised approach).
CRR-a.
As an example,
Za izloženosti prema stanovništvu članak 164. stavak 2.
the risk weighted exposure amount of equity positions in financial sector entities treated in accordance with Article 48(4) of the CRR, as well as
CRR-a.
equity positions risk-weighted with 370 % in accordance with Article 471(2) CRR
u pogledu kolaterala kao materijalne kreditne zaštite koji je uzet u obzir u procjenama LGD-a u skladu s člankom 181. stavkom 1. točkama (e) i (f) CRR-a.
shall be reported in row 110.
Vidjeti upute za stupac 040.
CR EQU IRB 2
Vidjeti upute za stupac 050.
BREAKDOWN OF TOTAL EXPOSURES UNDER THE PD/LGD APRROACH BY OBLIGOR GRADES:
UPOTREBLJAVAJU SE VLASTITE PROCJENE LGD-a: OSTALA MATERIJALNA KREDITNA ZAŠTITA
Institutions applying the PD/LGD approach (Article 155(3) of CRR) report the requested information in the CR EQU IRB 2 template.
Relevantna vrijednosti korištena u internim modelima institucije.
In case where institutions using the PD/LGD approach apply a unique rating system or are able to report according to an internal master scale, they report in CR EQU IRB 2 the rating grades or pools associated to this unique rating system/masterscale.
Faktori smanjenja kreditnog rizika koji ispunjavaju kriterije iz članka 212.
In any other case, the different rating systems shall be merged and ordered according to the following criteria: Obligor grades or pools of the different rating systems shall be pooled together and ordered from the lower PD assigned to each obligor grade or pool to the higher.
CRR-a.
C 11.00 – SETTLEMENT/DELIVERY RISK (CR SETT)
Za poslove iz knjige trgovanja uključuje financijske instrumente i robu priznate za izloženosti iz knjige trgovanja u skladu s člankom 299. stavkom 2. točkama od (c) do (f) CRR-a.
This template requests information on both trading and non-trading book transactions which are unsettled after their due delivery dates, and their corresponding own funds requirements for settlement risk according to Articles 92(3) point (c) ii) and 378 of CRR.
Kreditni zapisi i bilančno netiranje u skladu s dijelom 3. glavom II. poglavljem 4. odjeljkom 4.
Institutions report in the CR SETT template information on the settlement/delivery risk in connection with debt instruments, equities, foreign currencies and commodities held in their trading or non-trading book.
CRR-a tretiraju se kao gotovinski kolateral.
According to Article 378 of CRR, repurchase transactions, securities or commodities lending and securities or commodities borrowing in connection with debt instruments, equities, foreign currencies and commodities are not subject to settlement/delivery risk.
Ako se ne primjenjuju vlastite procjene LGD-a: vrijednosti u skladu s člankom 193. stavcima od 1. do 4. i člankom 194. stavkom 1.
Note however that, derivatives and long settlement transactions unsettled after their due delivery dates are nevertheless subject to own funds requirements for settlement/delivery risk as determined in Article 378 of CRR.
CRR-a.
In the case of unsettled transactions after the due delivery date, institutions calculate the price difference to which they are exposed.
Iskazuje se prilagođena vrijednost (Cvam) kako je određena u članku 223. stavku 2.
This is the difference between the agreed settlement price for the debt instrument, equity, foreign currency or commodity in question and its current market value, where the difference could involve a loss for the institution.
CRR-a.
Institutions multiply this difference by the appropriate factor of Table 1 of Article 378 of CRR to determine the corresponding own funds requirements.
Ako se primjenjuju vlastite procjene LGD-a: financijski kolateral koji je uzet u obzir u procjenama LGD-a u skladu s člankom 181. stavkom 1. točkama (e) i (f) CRR-a.
According to Article 92(4) Point (b), the own funds requirements for settlement/delivery risk shall be multiplied by 12.5 to calculate the risk exposure amount.
Iznos koji je potrebno iskazati procijenjena je tržišna vrijednost kolaterala.
Note that own funds requirements for free deliveries as laid down in Article 379 of CRR are not within the scope of the CR SETT template; the latter shall be reported in the credit risk templates (CR SA, CR IRB).
Ako se ne primjenjuju vlastite procjene LGD-a: Članak 199. stavci od 1. do 8.
In accordance with Article 378 of CRR, institutions report in this column 010 the unsettled transactions after their due delivery date at the respective agreed settlement prices.
CRR-a i članak 229.
All unsettled transactions shall be included in this column 010, irrespective of whether or not they are at a gain or at a loss after the due settlement date.
CRR-a.
In accordance with Article 378 of CRR, institutions report in column 020 the price difference between the agreed settlement price and its current market value for the debt instrument, equity, foreign currency or commodity in question, where the difference could involve a loss for the institution.
Ako se primjenjuju vlastite procjene LGD-a: ostali kolateral koji je uzet u obzir u procjenama LGD-a u skladu s člankom 181. stavkom 1. točkama (e) i (f) CRR-a.
Only unsettled transactions at a loss after the due settlement date shall be reported in column 020
Ako se ne primjenjuju vlastite procjene LGD-a, iskazuju se vrijednosti u skladu s člankom 199. stavcima od 2. do 4.
Institutions report in column 030 the own funds requirements calculated in accordance with Article 378 of CRR.
CRR-a.
In accordance with Article 92(4) point (b) of CRR, institutions multiply their own funds requirements reported in column 030 by 12.5 in order to obtain the settlement risk exposure amount.
Uključen je i najam nekretnine (vidjeti članak 199. stavak 7.
Institutions report in row 010 aggregated information in relation with settlement/delivery risk for non-trading book positions (in accordance with Articles 92(3) point (c) ii) and 378 of CRR).
CRR-a).
Institutions report in 010/010 the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices.
Vidjeti članak 229.
Institutions report in 010/030 the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the ‘price difference’ reported in column 020 by the appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 of CRR).
Ako se primjenjuju vlastite procjene LGD-a, iznos koji je potrebno iskazati procijenjena je tržišna vrijednost.
020 to 060
Ako se ne primjenjuju vlastite procjene LGD-a, iskazuju se vrijednosti u skladu s člankom 199. stavcima 6. i 8.
Institutions report the information in relation with settlement/delivery risk for non-trading book positions according to the categories referred to in Table 1 of Article 378 of CRR in rows 020 to 060.
CRR-a.
No own funds requirements for settlement/delivery risk are required for transactions unsettled less than 5 working days after the due settlement date.
Uključen je i najam imovine koja nije nekretnina (vidjeti članak 199. stavak 7.
Institutions report in row 070 aggregated information in relation with settlement/delivery risk for trading book positions (in accordance with Articles 92(3) point (c) ii) and 378 of CRR).
CRR-a).
Institutions report in 070/010 the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices.
Vidjeti članak 229. stavak 3.
Institutions report in 070/020 the aggregated information for price difference exposure due to unsettled transactions at a loss.
CRR-a.
Institutions report in 070/030 the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the ‘price difference’ reported in column 020 by an appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 of CRR).
Ako se primjenjuju vlastite procjene LGD-a, iznos koji je potrebno iskazati procijenjena je tržišna vrijednost kolaterala.
080 to 120
Ako se ne primjenjuju vlastite procjene LGD-a, iskazuju se vrijednosti u skladu s člankom 199. stavkom 5. i člankom 229. stavkom 2.
Institutions report the information in relation with settlement/delivery risk for trading book positions according to the categories referred to in Table 1 of Article 378 of CRR in rows 080 to 120.
CRR-a.
C 12.00 – CREDIT RISK: SECURITISATION — STANDARDISED APPROACH TO OWN FUNDS REQUIREMENTS (CR SEC SA)
Ako se primjenjuju vlastite procjene LGD-a, iznos koji je potrebno iskazati procijenjena je tržišna vrijednost kolaterala.
The information in this template is requested for all securitisations for which a significant risk transfer is recognised and in which the reporting institution is involved in a securitisation treated under the Standardised Approach.
PODLOŽNO TRETMANU DVOSTRUKOG STATUSA NEISPUNJAVANJA OBVEZA: NEMATERIJALNA KREDITNA ZAŠTITA
The information to be reported is contingent on the role of the institution as for the securitisation.
Jamstva i kreditne izvedenice kojima su obuhvaćene izloženosti koje podliježu tretmanu dvostrukog statusa neispunjavanja obveza u skladu s člankom 202. i člankom 217. stavkom 1.
As such, specific reporting items are applicable for originators, sponsors and investors.
CRR-a.
The CR SEC SA template gathers joint information on both traditional and synthetic securitisations held in the banking book, as defined in Article 242(10) and (11) of CRR, respectively.
Vidjeti i stupce 040 „Jamstva” i 050 „Kreditne izvedenice”.
Originator institutions must report the outstanding amount at the reporting date of all current securitisation exposures originated in the securitisation transaction, irrespective of who holds the positions.
U obzir se uzima cjelokupan utjecaj tehnika smanjenja kreditnog rizika na vrijednosti LGD-a kako je određeno u dijelu 3. glavi II. poglavljima 3. i 4.
As such, on-balance sheet securitisation exposures (e.g. bonds, subordinated loans) as well as off-balance sheet exposures and derivatives (e.g. subordinated credit lines, liquidity facilities, interest rate swaps, credit default swaps, etc.) that have been originated in the securitisation shall be reported.
U slučaju izloženosti koje podliježu tretmanu dvostrukog statusa neispunjavanja obveza, LGD koji je potrebno iskazati odgovara LGD-u odabranom u skladu s člankom 161. stavkom 4.
In the case of traditional securitisations where the originator does not hold any position, then the originator shall not consider that securitisation in the reporting of the CR SEC SA or CR SEC IRB templates.
CRR-a.
For this purpose securitisation positions held by the originator include early amortisation provisions in a securitisation of revolving exposures, as defined under Article 242(12) of CRR.
Za izloženosti sa statusom neispunjavanja obveza u obzir se uzimaju odredbe članka 181. stavka 1. točke (h) CRR-a.
020-040
Definicija vrijednosti izloženosti iz stupca 110 upotrebljava se za izračun izloženošću ponderiranih prosjeka.
(-) FUNDED CREDIT PROTECTION (CVA)
Za institucije koje primjenjuju IRB pristup, ali ne primjenjuju vlastite procjene LGD-a, učinci smanjenja rizika financijskog kolaterala odražavaju se u E*, potpuno prilagođenoj vrijednosti izloženosti, a zatim u LGD* u skladu s člankom 228. stavkom 2.
The detailed calculation procedure of the volatility-adjusted value of the collateral (CVA) which is expected to be reported in this column is established in Article 223(2) of CRR.
CRR-a.
(-) TOTAL OUTFLOWS: UNFUNDED CREDIT PROTECTION ADJUSTED VALUES (G*)
Prosječni LGD ponderiran visinom izloženosti povezan sa svakim PD-om raspoređenim u „rejting-kategoriju dužnika ili skup izloženosti” proizlazi iz prosjeka bonitetnih LGD-ova raspoređenih u izloženosti tog PD-a raspoređenog u rejting-kategoriju/skup, ponderiranih odgovarajućom vrijednosti izloženosti iz stupca 110.
Following the general rule for ‘inflows’ and ‘outflows’ the amounts reported under this column shall appear as ‘inflows’ in the corresponding credit risk template (CR SA or CR IRB) and exposure class relevant for the protection provider (i.e. the third party to which the tranche is transferred by means of unfunded credit protection)
Ako se ne primjenjuju vlastite procjene LGD-a, u obzir se uzima članak 181. stavci 1. i 2.
The calculation procedure of the ‘foreign exchange risk’- adjusted nominal amount of the credit protection (G*) is established in Article 233(3) of CRR.
CRR-a.
All tranches which have been retained or bought back, e.g. retained first loss positions, shall be reported with their nominal amount.
CRR-a.
The effect of supervisory haircuts in the credit protection shall not be taken into account when computing the retained or repurchased amount of credit protection.
Izračun prosječnog LGD-a ponderiranog visinom izloženosti proizlazi iz parametara koji su stvarno upotrijebljeni u internom rejting-sustavu koji je odobrilo odgovarajuće nadležno tijelo.
Securitisation positions held by the reporting institution, calculated according to Article 246(1)(a), (c) and (e), and (2) of CRR, without applying credit conversion factors and any credit risk adjustments and provisions.
Izloženost i odgovarajući LGD-ovi za velike regulirane subjekte financijskog sektora i neregulirane financijske subjekte ne uključuju se u izračun stupca 230, nego se uključuju samo u izračun stupca 240.
Netting only relevant with respect to multiple derivative contracts provided to the same SSPE, covered by eligible netting agreement.
Prosječni LGD ponderiran visinom izloženosti (%) za sve izloženosti definirane u skladu s člankom 142. stavcima 4 i 5.
Value adjustments and provisions to be reported in this column only refer to securitisation positions.
CRR-a na koje se primjenjuje viši koeficijent korelacije u skladu s člankom 153. stavkom 2.
Value adjustments of securitised positions are not considered.
Iskazana vrijednost odražava članak 162.
In case of early amortization clauses, institutions must specify the amount of ‘originator's interest’ as defined in Article 256(2) of CRR.
CRR-a.
In synthetic securitisations, the positions held by the originator in the form of on-balance sheet items and/or investor's interest (early amortisation) shall be the result of the aggregation of columns 010 to 040.
Vrijednost izloženosti (stupac 110) upotrebljava se za izračun izloženošću ponderiranih prosjeka.
Value adjustments and provisions (Article 159 of CRR) for credit losses made in accordance with the accounting framework to which the reporting entity is subject.
Prosječno dospijeće iskazuje se u danima.
Value adjustments include any amount recognized in profit or loss for credit losses of financial assets since their initial recognition in the balance sheet (including losses due to credit risk of financial assets measured at fair value that shall not be deducted from the exposure value) plus the discounts on exposures purchased when in default according to Article 166(1) of CRR.
Navedeni se podaci ne iskazuju za vrijednosti izloženosti za koje dospijeće nije element izračuna iznosa izloženosti ponderiranih rizikom.
Provisions include accumulated amounts of credit losses in off-balance sheet items.
To znači da se ovaj stupac ne popunjava za kategoriju izloženosti „stanovništvo”.
Securitisation positions according to Article 246(1) and (2) of CRR, without applying conversion factors.
Za središnje države i središnje banke, trgovačka društva i institucije vidjeti članak 153. stavke 1. i 3.
This piece of information is related to column 040 of the CR SA Total template.
CRR-a.
080-110
Za stanovništvo vidjeti članak 154. stavak 1.
Article 4(57) and Part Three, Title II, Chapter 4 of CRR.
CRR-a.
This block of columns gathers information on credit risk mitigation techniques that reduce the credit risk of an exposure or exposures via the substitution of exposures (as indicated below for Inflows and Outflows).
Pomoćni faktor za MSP-ove u skladu s člankom 501.
See CR SA instructions (Reporting of CRM techniques with substitution effect).
CRR-a ne uzima se u obzir.
Unfunded credit protection is defined in Article 4(59) and regulated in Article 235 of CRR.
CRR-a uzima se u obzir.
Funded credit protection is defined in Article 4(58) and regulated in Articles 195, 197 and 200 of CRR.
Raščlamba iznosa izloženosti ponderiranog rizikom nakon primjene pomoćnog faktora za MSP-ove za sve izloženosti definirane u skladu s člankom 142. stavcima 4. i 5.
Credit linked notes and on-balance sheet netting according to Articles 218-236 of CRR are treated as cash collateral.
CRR-a na koje se primjenjuje viši koeficijent korelacije u skladu s člankom 153. stavkom 2.
100-110
Za definiciju očekivanoga gubitka vidjeti članak 5. stavak 3.
SUBSTITUTION OF THE EXPOSURE DUE TO CRM:
CRR-a, a za izračun vidjeti članak 158.
Inflows and outflows within the same exposure classes and, when relevant, risk weights or obligor grades shall also be reported.
CRR-a.
Articles 222(3) and 235 (1) and (2).
Izračun očekivanoga gubitka koji je potrebno iskazati temelji se na parametrima rizika koji su stvarno upotrijebljeni u internom rejting-sustavu koji je odobrilo odgovarajuće nadležno tijelo.
Outflows correspond to the covered part of the ‘Exposure net of value adjustments and provisions’, that is deducted from the obligor's exposure class and, when relevant, risk weight or obligor grade, and subsequently assigned to the protection provider's exposure class and, when relevant, risk weight or obligor grade.
Iskazuju se vrijednosna usklađenja te specifični i opći ispravci vrijednosti za kreditni rizik iz članka 159.
This amount shall be considered as an Inflow into the protection provider's exposure class and, when relevant, risk weights or obligor grades.
CRR-a.
Securitisation positions which are debt securities and are eligible financial collateral according to Article 197(1) of CRR and where the Financial Collateral Simple Method is used, shall be reported as inflows in this column.
Članak 172. stavci 1. i 2.
Exposure assigned in the corresponding risk weight and exposure class after taking into account outflows and inflows due to ‘Credit risk mitigation (CRM) techniques with substitution effects on the exposure’.
Za sve kategorije izloženosti, izuzev kategorije izloženosti prema stanovništvu i slučajeva navedenih u članku 172. stavku 1. točki (e) drugoj rečenici CRR-a, institucija iskazuje broj pravnih subjekata/dužnika kojima se dodjeljuje zasebni rejting, bez obzira na broj različitih odobrenih kredita ili izloženosti.