natgillin/translations-raw huggingface dataset:
In accordance with the second subparagraph of Article 429a(1) of the CRR, when determining the potential future credit exposure of credit derivatives, institutions shall apply the principles laid down in Article 299(2)(a) of the CRR to all their credit derivatives, not just those assigned to the trading book.
CRR-a
(-) Exempted CCP leg of client-cleared trade exposures (potential future exposure)
NAKON PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE
The potential future exposure of exempted trade exposures to a QCCP from client-cleared derivatives transactions, provided that those items meet the conditions laid down in Article 306(1)(c) of the CRR.
Članak 338.
Institutions shall include the amount reported in this cell also in 090;010 as if no exemption applied.
CRR-a, uzimajući u obzir diskrecijsko pravo iz članka 335.
Derogation for derivatives: original exposure method
Ukupni kapitalni zahtjevi određuju se kao i. zahtjev za specifični rizik koji bi se primjenjivao samo na neto duge pozicije (stupac 430) ili ii. zahtjev za specifični rizik koji bi se primjenjivao samo na neto kratke pozicije (stupac 440), ovisno o tome koji je veći.
Articles 429a(8) and 275 of the CRR
Ukupni iznos preostalih pozicija (koje se drže u korelacijskom portfelju namijenjenom trgovanju) koji iskazuje institucija koja ima ulogu/uloge inicijatora, investitora ili sponzora
This cell provides the exposure measure of contracts listed in points 1 and 2 of Annex II of the CRR calculated in accordance with the original exposure method set out in Article 275 of the CRR.
CRR-a
Institutions that apply the original exposure method shall not reduce the exposure measure by the amount of variation margin received in cash in accordance with Article 429a(8) of the CRR.
i 090
Institutions that do not use the original exposure method shall not report this cell.
Korelacijski portfelj namijenjen trgovanju sadržava sekuritizacije, kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza i moguće ostale pozicije za zaštitu koje ispunjavaju kriterije iz članka 338. stavaka 2. i 3.
Institutions shall not consider in this cell contracts measured by application of the mark-to-market method in accordance with Articles 429a(1) and 274 of the CRR.
CRR-a
(-) Exempted CCP leg of client-cleared trade exposures (original exposure method)
Izvedenice sekuritizacijskih izloženosti kojima se osigurava proporcionalan udio te pozicije za zaštitu pozicija korelacijskog portfelja namijenjenog trgovanju uključuju se u redak „Ostale pozicije korelacijskog portfelja namijenjenog trgovanju”.
The exempted CCP leg of client-cleared trade exposures when applying the original exposure method as set out in Article 275 of the CRR, provided that those items meet the conditions laid down in Article 306(1)(c) of the CRR.
Kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza koje su zaštićene kreditnim izvedenicama na osnovi n-tog nastanka statusa neispunjavanja obveza u skladu s člankom 347.
Institutions shall include the amount reported in this cell also in 110;010 as if no exemption applied.
CRR-a iskazuju se ovdje.
Capped notional amount of written credit derivatives
Inicijator, investitor i sponzor pozicija ne ispunjavaju uvjere za kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza.
Article 429a(5) to (7) of the CRR
Kao posljedica toga, kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza ne mogu se raščlaniti kao sekuritizacijske pozicije.
Capped notional value of written credit derivatives (i.e. where the institution is providing credit protection to a counterparty) as set out in Article 429a(5) to (7) of the CRR.
040, 070, 100 i 120
(-) Eligible purchased credit derivatives offset against written credit derivatives
Uključene su pozicije u sljedećem:
Capped notional value of purchased credit derivatives (i.e. where the institution is buying credit protection from a counterparty) on the same reference names as those credit derivatives written by the institution, where the remaining maturity of the purchased protection is equal to or greater than the remaining maturity of the sold protection.
izvedenicama sekuritizacijskih izloženosti kojima se osigurava proporcionalan udio te pozicije za zaštitu pozicija korelacijskog portfelja namijenjenog trgovanju;
Hence, the value shall not be greater than the value entered in 130;010 for each reference name.
pozicijama korelacijskog portfelja namijenjenog trgovanju koje su zaštićene kreditnim izvedenicama u skladu s člankom 346.
Off-balance sheet items with a 10 % CCF in accordance with Article 429(10) of the CRR
U ovom se obrascu zahtijevaju informacije o pozicijama i odgovarajućim kapitalnim zahtjevima za pozicijski rizik u vlasničkim instrumentima koji se drže u knjizi trgovanja i tretiraju se u skladu sa standardiziranim pristupom.
Articles 429(10), 111(1)(d) and 166(9) of the CRR
Obrazac je potrebno popuniti zasebno za „ukupne podatke”, uključujući stalan prethodno definirani popis sljedećih tržišta: Bugarske, Hrvatske, Češke, Danske, Egipta, Mađarske, Islanda, Lihtenštajna, Norveške, Poljske, Rumunjske, Švedske, Ujedinjene Kraljevine, Albanije, Japana, bivše jugoslavenske republike Makedonije, Ruske Federacije, Srbije, Švicarske, Turske, Ukrajine, SAD-a, europodručja uključujući jedan preostali obrazac za sva ostala tržišta.
The exposure value, in accordance with Articles 429(10) and 111(1)(d) of the CRR, of low risk off-balance sheet items that would be assigned a 0 % credit conversion factor referred to in points 4(a) to (c) of Annex I of the CRR (as a reminder the exposure value here shall be 10 % of the nominal value).
Za potrebe iskazivanja zahtjeva pojam „tržište” tumači se kao „zemlja” (osim za zemlje koje su članice europodručja, vidjeti Delegiranu uredbu Komisije (EU) br. 525/2014).
That is commitments which may be cancelled unconditionally at any time by the institution without prior notice (UCC), or that effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness.
Članci 327., 329., 332., 341. i 345.
As a reminder the nominal value shall not be reduced by specific credit risk adjustments.
CRR-a.
Where a commitment refers to the extension of another commitment, the lower of the two conversion factors associated with the individual commitment shall be used in accordance with Article 166(9) of the CRR.
Kapitalni zahtjev mora se izračunati za svako nacionalno tržište zasebno.
Institutions shall not consider in this cell contracts listed in Annex II of the CRR, credit derivatives and SFTs in accordance with Article 429(10) of the CRR.
U ovaj se stupac ne uključuju pozicije u budućnosnicama na osnovi dioničkog indeksa u skladu s člankom 344. stavkom 4. drugom rečenicom CRR-a.
Off-balance sheet items with a 20 % CCF in accordance with Article 429(10) of the CRR
Kapitalni zahtjevi za pozicijski rizik u skladu s člankom 92. stavkom 3. točkom (b) podtočkom i.
Articles 429(10), 111(1)(c) and 166(9) of the CRR
CRR-a i dijelom 3. glavom IV. poglavljem 2. odjeljkom 3.
The exposure value, in accordance with Articles 429(10) and 111(1)(c) of the CRR, of medium/low risk off-balance-sheet items that would be assigned a 20 % credit conversion factor referred to in points 3(a) and (b) of Annex I of the CRR (as a reminder the exposure value here shall be 20 % of the nominal value).
CRR-a
Off-balance sheet items with a 50 % CCF in accordance with Article 429(10) of the CRR
OPĆI RIZIK
Articles 429(10), 111(1)(b) and 166(9) of the CRR
Pozicije u vlasničkim instrumentima koje podliježu općem riziku (članak 343.
The exposure value, in accordance with Articles 429(10) and 111(1)(b) of the CRR, of medium risk off-balance sheet items that would be assigned a 50 % credit conversion factor as defined in the Standardised Approach to credit risk referred to in points 2(a) and (b) of Annex I of the CRR (as a reminder the exposure value here shall be 50 % of the nominal value).
CRR-a) i njihov odgovarajući kapitalni zahtjev u skladu s dijelom 3. glavom IV. poglavljem 2. odjeljkom 3.
This cell includes liquidity facilities and other commitments to securitisations.
CRR-a.
In other words the CCF for all liquidity facilities in accordance with Article 255 of the CRR is 50 % regardless of the maturity.
Obje su raščlambe (021/022 te 030/040) raščlamba povezana sa svim pozicijama koje podliježu općem riziku.
Off-balance sheet items with a 100 % CCF in accordance with CRR 429 (10)
U redcima 021 i 022 zahtijevaju se informacije o raščlambi prema instrumentima.
Articles 429(10), 111(1)(a) and 166(9) of the CRR
Samo se raščlamba u redcima 030 i 040 upotrebljava kao osnova za izračun kapitalnih zahtjeva.
The exposure value, in accordance with Articles 429(10) and 111(1)(a) of the CRR, of high risk off-balance sheet items that would be assigned a 100 % credit conversion factor referred to in points 1(a) to (k) of Annex I of the CRR (as a reminder the exposure value here shall be 100 % of the nominal value).
Izvedenice uključene u izračun rizika vlasničkih instrumenata za pozicije iz knjige trgovanja, uzimajući u obzir članke 329. i 332. ako su primjenjivi.
Article 429(5) of the CRR
Instrumenti osim izvedenica uključeni u izračun rizika vlasničkih instrumenata za pozicije iz knjige trgovanja.
All assets other than contracts listed in Annex II of the CRR, credit derivatives and SFTs (e.g. amongst others assets to be reported in this cell are accounting receivables for cash variation margin provided where recognised under the operative accounting framework, liquid assets as defined under the liquidity coverage ratio, failed and unsettled transactions).
Široko diversificirane budućnosnice na osnovi dioničkog indeksa kojima se trguje na burzi i koje podliježu posebnom pristupu
Institutions shall base valuation on the principles set out in Article 429(5) of the CRR.
Široko diversificirane budućnosnice na osnovi dioničkog indeksa kojima se trguje na burzi i koje podliježu posebnom pristupu u skladu s člankom 344. stavcima 1. i 4.
Institutions shall include in this cell cash received or any security that is provided to a counterparty via SFTs and that is retained on the balance sheet (i.e. the accounting criteria for derecognition are not met).
CRR-a.
Furthermore, institutions shall recognise items that are deducted from CET1 and Additional Tier 1 items (e.g. intangibles, deferred tax assets etc.) here.
Te pozicije podliježu samo općem riziku i, u skladu s tim, ne smiju se iskazivati u retku 050.
Gross-up for derivatives collateral provided
Ostale pozicije u vlasničkim instrumentima koje podliježu specifičnom riziku i odgovarajućim kapitalnim zahtjevima u skladu s člankom 343. i člankom 344. stavkom 3.
Article 429a(2) of the CRR
CRR-a
The amount of any derivatives collateral provided where the provision of that collateral reduces the amount of assets under the applicable accounting framework, as set out in Article 429a(2) of the CRR.
Pozicije u vlasničkim instrumentima koje podliježu specifičnom riziku i odgovarajućem kapitalnom zahtjevu u skladu s člankom 342. i člankom 344. stavkom 4.
Institutions shall not include in this cell initial margin for client-cleared derivative transactions with a qualifying CCP (QCCP) or eligible cash variation margin, as defined in Article 429a(3) of the CRR.
CRR-a.
(-) Receivables for cash variation margin provided in derivatives transactions
Članak 329. stavci 2. i 3.
Third subparagraph of Article 429a(3) of the CRR
CRR-a.
The receivables for variation margin paid in cash to the counterparty in derivatives transactions if the institution is required, under the applicable accounting framework, to recognise these receivables as an asset, provided that the conditions in points (a) to (e) of Article 429a(3) of the CRR are met.
Institucije iskazuju informacije o pozicijama u svakoj valuti (uključujući izvještajnu valutu) i odgovarajućim kapitalnim zahtjevima za valute koje se tretiraju u skladu sa standardiziranim pristupom.
The amount reported shall also be included in the other assets reported in 190, 010.
Pozicija se izračunava za svaku valutu (uključujući euro), zlato i pozicije u CIU-u.
(-) Exempted CCP leg of client-cleared trade exposures (initial margin)
Stupci od 100 do 480 ovog obrasca iskazuju se čak i ako institucije nisu obvezne izračunavati kapitalne zahtjeve za valutni rizik u skladu s člankom 351.
The initial margin (posted) portion of exempted trade exposures to a QCCP from client-cleared derivatives transactions, provided that those items meet the conditions laid down in Article 306(1)(c) of the CRR.
CRR-a.
Adjustments for SFT sales accounting transactions
U te se bilješke uključuju sve pozicije u izvještajnoj valuti, neovisno o tome u kojoj su mjeri uzete u obzir za potrebe članka 354.
Article 429b(5) of the CRR
CRR-a.
The value of securities lent in a repurchase transaction that are derecognised due to a sales accounting transaction under the applicable accounting framework.
U redcima od 130 do 480 bilješke uz obrazac popunjavaju se zasebno za sve valute država članica Europske unije i sljedeće valute: USD, CHF, JPY, RUB, TRY, AUD, CAD, RSD, ALL, UAH, MKD, EGP, ARS, BRL, MXN, HKD, ICK, TWD, NZD, NOK, SGD, KRW, CNY i sve ostale valute.
(-) Fiduciary assets
Bruto pozicije na osnovi imovine, iznosi koji će biti primljeni i slične stavke iz članka 352. stavka 1.
Article 429(13) of the CRR
CRR-a.
The value of fiduciary assets that meet the IAS 39 criteria for derecognition and, where applicable, IFRS 10 for deconsolidation, in accordance with Article 429(13) of the CRR, assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
U skladu s člankom 352. stavkom 2., podložno odobrenju nadležnih tijela, ne iskazuju se pozicije koje je institucija zauzela s ciljem zaštite od negativnih učinaka promjene tečaja na svoje stope u skladu s člankom 92. stavkom 1. i pozicije koje se odnose na stavke koje su već izuzete iz izračuna regulatornog kapitala.
(-) Intragroup exposures (solo basis) exempted in accordance with Article 429(7) of the CRR
Članak 352. stavci 3. i 4., prva i druga rečenica, i članak 353.
Articles 429(7) and 113(6) of the CRR
CRR-a.
Exposures that have not been consolidated on the applicable level of consolidation, that can benefit from the treatment laid down in Article 113(6) of the CRR, provided that all the conditions set out in points (a) to (e) of Article 113(6) of the CRR are met and where the competent authorities have given their approval.
Neto pozicije izračunavaju se za svaku valutu te, u skladu s tim, mogu postojati istovremene duge i kratke pozicije.
The amount reported shall also be included in the applicable cells above as if no exemption applied.
Članak 352. stavak 4., treća rečenica, članci 353. i 354.
(-) Exposures exempted in accordance with Article 429(14) of the CRR
CRR-a.
Article 429(14) of the CRR
POZICIJE KOJE PODLIJEŽU KAPITALNOM ZAHTJEVU (DUGE I KRATKE)
Exposures exempted in accordance with 429(14) of the CRR subject to the therein stated conditions being met and where the competent authorities have given their approval.
Duge i kratke pozicije za svaku valutu izračunavaju se odbijanjem ukupnih kratkih pozicija od ukupnih dugih pozicija.
(-) Asset amount deducted — Tier 1 capital — fully phased-in definition
Neto duge pozicije za svaki posao u nekoj valuti dodaju se kako bi se dobile neto duge pozicije u toj valuti.
Articles 429(4)(a) and 499(1)(a) of the CRR
Neto kratke pozicije za svaki posao u nekoj valuti dodaju se kako bi se dobile neto kratke pozicije u toj valuti.
It includes all the adjustments that target the value of an asset and which are required by:
Neusklađene pozicije u neizvještajnim valutama dodaju se pozicijama koje podliježu kapitalnim zahtjevima za ostale valute (redak 030) u stupcu (060) ili (070), ovisno o njihovom kratkom ili dugom aranžmanu.
Articles 32 to 35 of the CRR, or
POZICIJE KOJE PODLIJEŽU KAPITALNOM ZAHTJEVU (USKLAĐENE)
Articles 36 to 47 of the CRR, or
Usklađene pozicije za visokokorelirane valute
Articles 56 to 60 of the CRR,
KAPITALNI ZAHTJEV ZA RIZIK (%)
as applicable.
Kako je definirano u člancima 351. i 354., kapitalni zahtjevi za rizik iskazuju se u postotku.
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Title I of Part Ten of the CRR.
Kapitalni zahtjev za sve relevantne pozicije u skladu s dijelom 3. glavom IV. poglavljem 3.
To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in 010;010 to 260;010, nor shall they report any adjustment that does not deduct the value of a specific asset.
CRR-a
As these amounts are already deducted from the capital measure, they reduce the leverage ratio exposure and shall be reported as a negative figure.
Sve pozicije u neizvještajnim valutama i one pozicije u izvještajnoj valuti koje se uzimaju u obzir za potrebe članka 354.
(-) Asset amount deducted — Tier 1 capital — transitional definition
CRR-a te njihovi odgovarajući kapitalni zahtjevi u skladu s člankom 92. stavkom 3. točkom (c) podtočkom i. i člankom 352. stavcima 2. i 4.
Articles 429(4)(a) and 499(1)(b) of the CRR
VISOKOKORELIRANE VALUTE Pozicije i njihovi odgovarajući kapitalni zahtjevi za valute iz članka 354.
It includes all the adjustments that adjust the value of an asset and which are required by:
025 Visokokorelirane valute: od čega: izvještajna valuta
Institutions shall take into account exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, in addition to taking into account the derogations laid down in Chapter 1 and 2 of Title I of Part Ten of the CRR.
Pozicije u izvještajnoj valuti koje pridonose izračunu kapitalnih zahtjeva u skladu s člankom 354.
Total Leverage Ratio exposure — using a fully phased-in definition of Tier 1 capital
CRR-a
Institutions shall report the following amount:
SVE OSTALE VALUTE (uključujući CIU-e koji se tretiraju kao različite valute)
Total Leverage Ratio exposure — using a transitional definition of Tier 1 capital
Pozicije i njihovi odgovarajući kapitalni zahtjevi za valute koje podliježu općem postupku iz članka 351. i članka 352. stavaka 2. i 4.
LRCalc;010;010 + LRCalc;020;010 + LRCalc;030;010 + LRCalc;040;010 + LRCalc;050;010 + LRCalc;060;010 + LRCalc;070;010 + LRCalc;080;010 + LRCalc;090;010 + LRCalc;100;010 + LRCalc;110;010 + LRCalc;120;010 + LRCalc;130;010 - LRCalc;140;010 + LRCalc;150;010 + LRCalc;160;010 + LRCalc;170;010 + LRCalc;180;010 + LRCalc;190;010 + LRCalc;200;010 + LRCalc;210;010 + LRCalc;220;010 + LRCalc;230;010 + LRCalc;240;010 + LRCalc;250;010 + LRCalc;260;010 + LRCalc;280;010.
CRR-a.
Capital
Iskazivanje CIU-a koji se tretiraju kao zasebne valute u skladu s člankom 353.
Tier 1 capital — fully phased-in definition
CRR-a: Postoje dva različita tretmana CIU-a koji se tretiraju kao zasebne valute radi izračuna kapitalnih zahtjeva:
Articles 429(3) and 499(1) of the CRR
izmijenjena metoda pozicija u zlatu ako smjer ulaganja CIU-a nije dostupan (navedeni se CIU-i dodaju ukupnim neto valutnim pozicijama institucije)
This is the amount of Tier 1 capital as calculated in accordance with Article 25 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Title I of Part Ten of the CRR.
ako je smjer ulaganja CIU-a dostupan, navedeni se CIU-i dodaju ukupnoj otvorenoj valutnoj poziciji (dugoj ili kratkoj, ovisno o smjeru CIU-a)
Tier 1 capital — transitional definition
Iskazivanje navedenih CIU-a na odgovarajući način slijedi izračun kapitalnih zahtjeva.
This is the amount of Tier 1 capital as calculated in accordance with Article 25 of the CRR, after taking into account the derogation laid down in Chapters 1 and 2 of Title I of Part Ten of the CRR.
ZLATO
Leverage Ratio
050 – 090
Leverage Ratio – using a fully phased-in definition of Tier 1 capital
Članak 352. stavci 5. i 6.
Articles 429(2) and 499(1) of the CRR
CRR-a.
This is the leverage ratio as calculated under paragraph 4 of Part II of this Annex.
Raščlamba ukupnih pozicija (uključujući izvještajnu valutu) prema vrstama izloženosti
Leverage Ratio – using a transitional definition of Tier 1 capital
Ukupne pozicije raščlanjuju se prema izvedenicama, ostaloj imovini i obvezama te izvanbilančnim stavkama.
This is the leverage ratio as calculated under paragraph 5 of Part II of this Annex.
Pozicije koje nisu uključene u redak 110 ili 120 uključuju se ovdje.
C 40.00 – Alternative treatment of the Exposure Measure (LR1)
Stavke uključene u Prilog I. CRR-u, osim stavki uključenih kao transakcije financiranja vrijednosnim papirima i transakcije s dugim rokom namire ili iz netiranja između različitih kategorija proizvoda.
This part of the reporting collects data on an alternative treatment of derivatives, SFTs and off-balance sheet items.
Pozicije vrednovane u skladu s člankom 352.
Institutions shall determine the ‘accounting balance sheet values’ in LR1 based on the applicable accounting framework in accordance with Article 4(1)(77) of the CRR.
130-480 BILJEŠKE: DEVIZNE POZICIJE
‘Accounting value assuming no netting or other CRM’ refers to the accounting balance sheet value not taking into account any effects of netting or other credit risk mitigation.
Bilješke uz obrazac popunjavaju se zasebno za sve valute država članica Europske unije i sljedeće valute: USD, CHF, JPY, RUB, TRY, AUD, CAD, RSD, ALL, UAH, MKD, EGP, ARS, BRL, MXN, HKD, ICK, TWD, NZD, NOK, SGD, KRW, CNY i sve ostale valute.
Apart from 250;120 and 260;120, institutions shall report LR1 as if the exemptions referred to in LRCalc cells 050;010, 080;010, 100;010, 120;010, 220;010, 250;010 and 260;010 did not apply.
U ovom se obrascu zahtijevaju informacije o pozicijama u robi i odgovarajućim kapitalnim zahtjevima koje se tretiraju u skladu sa standardiziranim pristupom.
Derivatives – Accounting balance sheet value
SVE POZICIJE (DUGE I KRATKE)
This is the sum of 020;010, 050;010 and 060;010.
Bruto dugim/kratkim pozicijama smatraju se pozicije u istoj robi u skladu s člankom 357. stavcima 1. i 4.
Derivatives – Accounting value assuming no netting or other CRM
CRR-a (vidjeti i članak 359. stavak 1.
This is the sum of 020;020, 050;020 and 060;020.
CRR-a).
Derivatives – Add-on under the mark-to-market method (assuming no netting or other CRM)
Kako su definirane u članku 357. stavku 3.
This is the sum of 020;050, 050;050 and 060;050.
Neto pozicije koje, u skladu s različitim pristupima koji se razmatraju u dijelu 3. glavi IV. poglavlju 4.
Derivatives – Notional amount
CRR-a dobivaju kapitalni zahtjev.
This is the sum of 020;070, 050;070 and 060;070.
Kapitalni zahtjev za sve relevantne pozicije u skladu s dijelom 3. glavom IV. poglavljem 4.
Credit derivatives (protection sold) – Accounting balance sheet value
CRR-a
Article 4(1)(77) of the CRR
Rezultat množenja kapitalnih zahtjeva sa * 12,5.
The accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is selling credit protection to a counterparty and the contract is recognised as an asset on the balance sheet.
Pozicije u robi i njihovi odgovarajući kapitalni zahtjevi za tržišni rizik u skladu s člankom 92. stavkom 3. točkom (c) podtočkom iii.
Credit derivatives (protection sold) – Accounting value assuming no netting or other CRM
CRR-a i dijelom 3. glavom IV. poglavljem 4.
The accounting balance sheet value under the applicable accounting framework of credit derivatives where the institution is selling credit protection to a counterparty and the contract is recognised as an asset on the balance sheet assuming no prudential or accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
020-060 POZICIJE PREMA KATEGORIJI ROBE
Credit derivatives (protection sold) – Add-on under the mark-to-market method (assuming no netting or other CRM)
Za potrebe izvješćivanja roba se raspoređuje u četiri glavne skupine robe iz tablice 2. u članku 361.
This is the sum of 030;050 and 040;050.
CRR-a.