natgillin/translations-raw huggingface dataset:
This threshold does not apply in the case of subsidiaries or subgroups that provide own funds (in the form of minority interests or qualifying AT1 or T2 instruments included in own funds) to the group.
ako se primjenjuje članak 500. stavak 1. točka (b) CRR-a i ako je redak 880 < retka 890: razlika između retka 890 i retka 880
C 06.01 – GROUP SOLVENCY: INFORMATION ON AFFILIATES – Total (GS Total)
ili ako se primjenjuje članak 500. stavak 2.
Instructions
CRR-a i ako je redak 010 iz obrasca C 01.00 < retka 900 iz obrasca C 04.00: razlika između retka 900 iz obrasca C 04.00 i retka 010 iz obrasca C 01.00
250-400
Opće napomene
See instructions for C 06.02
U obrascu CA5 daje se sažetak izračuna elemenata i odbitaka regulatornog kapitala na koje se primjenjuju prijelazne odredbe utvrđene u člancima od 465. do 491.
The Total shall represent the sum of the values reported in all rows of template C 06.02.
CRR-a.
This template is designed to gather information on all entities on an entity-by-entity-basis within the scope of consolidation according to Chapter 2 of Title II of Part One of CRR.
Obrazac CA5 strukturiran je kako slijedi:
Name of the entity within the scope of consolidation.
U obrascu 5.1 daje se sažetak ukupnih usklađenja koje je potrebno napraviti na različitim komponentama regularnog kapitala (iskazanih u CA1 u skladu sa završnim odredbama) kao posljedica primjene prijelaznih odredbi.
This code is a row identifier and shall be unique for each row in the table.
Elementi iz ove tablice predstavljeni su kao ‚usklađenja’ različitih komponenti kapitala u CA1 kako bi u komponentama regulatornog kapitala odražavali učinke prijelaznih odredbi.
Code assigned to the entity within the scope of consolidation.
U obrascu 5.2 nalaze se detaljniji podaci o izračunu tih instrumenata koji se nastavljaju priznavati i koji nisu državna potpora.
The actual composition of the code depends on the national reporting system.
U prva četiri stupca institucije iskazuju usklađenja redovnog osnovnog kapitala, dodatnog osnovnog kapitala i dopunskog kapitala te iznos koji je potrebno tretirati kao rizikom ponderiranu imovinu.
LEI CODE
Od institucija se zahtijeva i iskazivanje odgovarajućeg postotka u stupcu 050 i priznatog iznosa bez priznavanja prijelaznih odredbi u stupcu 060.
LEI code stands for Legal Entity Identification code which is a reference code proposed by the Financial Stability Board (FSB) and endorsed by the G20, aimed at achieving a unique and worldwide identification of parties to financial transactions.
Institucije u CA5 iskazuju samo elemente tijekom razdoblja u kojem se primjenjuju prijelazne odredbe u skladu s dijelom desetim CRR-a.
Until the global LEI system is fully operational, pre-LEI codes are being assigned to counterparties by a Local Operational Unit that has been endorsed by Regulatory Oversight Committee (ROC, detailed information may be found at the following website: www.leiroc.org)).
C 05.01 – Prijelazne Odredbe (CA5.1)
Where a Legal Entity Identification code (LEI code) exists for a given counterparty, it shall be used to identify that counterparty.
Institucije u tablici 5.1 iskazuju prijelazne odredbe o komponentama regulatornog kapitala kako je utvrđeno u člancima od 465. do 491.
INSTITUTION OR EQUIVALENT (YES/NO)
CRR-a, u usporedbi s primjenom završnih odredbi utvrđenih u dijelu drugom glavi II.
“YES” shall be reported in case the entity is subject to own funds requirements according to CRR and CRD or provisions at least equivalent to Basel provisions.
CRR-a.
“NO” shall be reported otherwise.
Institucije u redcima od 020 do 060 iskazuju informacije povezane s prijelaznim odredbama o instrumentima koji se nastavljaju priznavati.
Minority interests:
Vrijednosti koje je potrebno iskazati u stupcima od 010 do 030 retka 060 iz CA 5.1 mogu se izvesti iz odgovarajućih odjeljaka CA 5.2.
Articles 81(1) point (a) (ii) and 82(1) point (a) (ii) of CRR
U redcima od 070 do 092 institucije iskazuju informacije povezane s prijelaznim odredbama o manjinskim udjelima i instrumentima dodatnog osnovnog kapitala i dopunskog kapitala društava kćeri (u skladu s člancima 479. i 480.
To the effects of minority interests and AT1 and T2 instruments issued by subsidiaries, the subsidiaries whose instruments can be eligible shall be institutions or undertakings subject by virtue of applicable national law to the requirements of CRR.
CRR-a).
The type of entity shall be reported based on the following categories:
U retku 100 nadalje institucije iskazuju informacije povezane s prijelaznim odredbama o nerealiziranim dobicima i gubicima, odbicima te dodatnim filtrima i odbicima.
credit institution
To bi moglo biti u slučajevima kada prijelazni odbici od redovnog osnovnog kapitala, dodatnog osnovnog kapitala ili dopunskog kapitala premašuju redovni osnovni kapital, dodatni osnovni kapital ili dopunski kapital institucije.
Article 4(1) (1) CRR;
Ovaj se učinak – ako proizlazi iz prijelaznih odredbi – iskazuje u obrascu CA1 upotrebom odgovarajućih rubrika.
investment firm
Kao posljedica toga, usklađenja u stupcima obrasca CA5 ne uključuju nikakve učinke prelijevanja u slučaju nedostatnog dostupnog kapitala.
Article 4(1) (2) CRR;
Stupci
financial institution (other)
U stupac 040 uključuju se relevantni iznosi kojima se usklađuje ukupan iznos izloženosti riziku iz članka 92. stavka 3.
Articles 4(1) (20), (21) and (26) CRR
CRR-a zbog prijelaznih odredbi.
Financial institutions within the meaning of Article 4(1) (26) CRR which are not included in any of the categories (d), (f) or (g);
U iskazanim iznosima uzima se u obzir primjena odredbi iz dijela trećeg glave II. poglavlja 2. ili 3. ili iz dijela trećeg glave IV. u skladu s člankom 92. stavkom 4.
(mixed) financial holding company
CRR-a.
Articles 4(1) (20) and (21) CRR;
To znači da se iznosi na temelju prijelaznih odredbi koji podliježu odredbama iz dijela trećeg glave II. poglavlja 2. ili 3. iskazuju kao iznosi izloženosti ponderirani rizikom, dok iznosi na temelju prijelaznih odredbi koji podliježu primjeni dijela trećeg glave IV. predstavljaju kapitalne zahtjeve pomnožene sa 12,5.
ancillary services undertaking
Dok su stupci od 010 do 030 izravno povezani s obrascem CA1, usklađenja uključena u ukupni iznos izloženosti riziku nisu izravno povezana s relevantnim obrascima za kreditni rizik.
securitisation special purpose entity (SSPE),
Osim toga, navedeni se učinci iskazuju u stupcu 040 obrasca CA5.1.
Article 4(1) (66) CRR;
Kao posljedica toga, ti su iznosi samo bilješke.
covered bond company
Ukupna usklađenja
Entity set up to issue covered bonds or to hold the collateral securing a covered bond, if not included in any of the categories (a), (b) or (d) to (f) above;
Ovaj redak odražava ukupan učinak prijelaznih usklađenja na različite vrste kapitala, uvećan za iznose ponderirane rizikom proizišle iz tih usklađenja.
other type of entity
Instrumenti koji se nastavljaju priznavati
Entity other than those referred to in points (a) to (g)
Članci od 483. do 491.
Where an entity is not subject to CRR and CRD, but subject to provisions at least equivalent to Basel provisions, the relevant category shall be determined on a best effort basis.
CRR-a
SCOPE OF DATA: solo fully consolidated (SF) OR solo partially consolidated (SP)
Ovaj redak odražava ukupan učinak instrumenata koji se nastavljaju priznavati u prijelaznom razdoblju na različite vrste kapitala.
“SF” shall be reported for individual subsidiaries fully consolidated.
Članak 483.
“SP” shall be reported for individual subsidiaries partially consolidated.
CRR-a
Institutions shall report the two-letter country code according to ISO 3166-2.
Članak 483. stavci 1., 2., 4. i 6.
This percentage refers to the actual share of capital the parent undertaking holds in subsidiaries.
CRR-a
In case of full consolidation of a direct subsidiary, the actual share is e.g. 70 %.
Članak 483. stavci 1.,3., 5., 7. i 8.
In accordance with Article 4(16) of CRR, the share of holding of a subsidiary of a subsidiary to be reported results from a multiplication of the shares between the subsidiaries concerned.
CRR-a
070-240
Iznosi koje je potrebno iskazati dobivaju se iz stupca 060 tablice CA 5.2.
INFORMATION ON ENTITIES SUBJECT TO OWN FUNDS REQUIREMENT
Manjinski udjeli i ekvivalenti
The section of detailed information (i.e. columns 070 to 240) shall gather information only on those entities and subgroups which, being within the scope of consolidation (Chapter 2 of Title II of Part One of CRR), are effectively subject to solvency requirements according to CRR or provisions at least equivalent to Basel provisions (i.e, reported yes in column 030).
Ovaj redak odražava učinke prijelaznih odredbi na manjinske udjele koji se priznaju kao redovni osnovni kapital, instrumente kvalificiranog osnovnog kapitala koji se priznaju kao konsolidirani dodatni osnovni kapital i kvalificirani regulatorni kapital koji se priznaje kao konsolidirani dopunski kapital.
The information reported in this part shall be according to the local solvency rules where the institution is operating (therefore for this template it is not necessary to do a double calculation on an individual basis according to the parent institution’s rules).
CRR-a
When local solvency rules differ from CRR and a comparable breakdown is not given, the information shall be completed where data is available in the respective granularity.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka iznos je koji ispunjava uvjete za konsolidirane rezerve u skladu s prethodnom uredbom.
Therefore, this part is a factual template that summarises the calculations that the individual institutions of a group shall carry out, bearing in mind that some of those institutions may be subject to different solvency rules.
Članci 84. i 480.
Reporting of fixed overheads of investment firms:
CRR-a
Investment firms shall include own funds requirements related to fixed overheads in their calculation of capital ratio according to Articles 95, 96, 97 and 98 of CRR.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka priznati je iznos bez prijelaznih odredbi.
The part of the total risk exposure amount related to fixed overheads shall be reported in column 100 of part 2 of this template.
Članci 85. i 480.
The sum of the columns 080 to 110 shall be reported.
CRR-a
The amount to be reported in this column corresponds to the sum of risk weighted exposure amounts that are equal or equivalent to the ones that must be reported in row 040 “RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES” and the amounts of own funds requirements that are equal or equivalent to the ones that must be reported in row 490 “TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY RISKS” of the template CA2.
Članci 87. i 480.
POSITION, FX AND COMMODITY RISKS
CRR-a
The amount to be reported in this column corresponds to the amount of own funds requirements that are equal or equivalent to the ones that must be reported in row 520 “TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS” of the template CA2.
Ostala prijelazna usklađenja
The amount to be reported in this column corresponds to the risk exposure amount that is equal or equivalent to the one that shall be reported in row 590 “TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISKS (OpR)” of the template CA2.
Članci od 467. do 478. i članak 481.
Fixed overheads shall be included in this column including the row 630 “ADDITIONAL RISK EXPOSURE AMOUNT DUE TO FIXED OVERHEADS” of the template CA2.
CRR-a Ovaj redak odražava ukupan učinak prijelaznih usklađenja odbitka na različite vrste kapitala, nerealizirane dobitke i gubitke, dodatne filtre i odbitke, uvećan za iznose ponderirane rizikom proizišle iz tih usklađenja.
The amount to be reported in this column corresponds to the risk exposure amount not especially listed above.
Članci 467. i 468.
It is the sum of the amounts of rows 640, 680 and 690 of the template CA2.
CRR-a
120-240
Ovaj redak odražava ukupan učinak prijelaznih odredbi na nerealizirane dobitke i gubitke mjerene po fer vrijednosti.
DETAILED INFORMATION ON GROUP SOLVENCY OWN FUNDS
Članak 468. stavak 1.
The information reported in the following columns shall be according to the local solvency rules where the entity or subgroup is operating.
CRR-a
The amount to be reported in this column corresponds to the amount of own funds that are equal or equivalent to the ones that must be reported in row 010 “OWN FUNDS” of the template CA1.
Članak 467. stavak 1.
Article 82 of CRR
CRR-a
This column shall only be provided for the subsidiaries reported on an individual basis that are fully consolidated, which are institutions.
Članak 468.
Qualifying holdings are, for the subsidiaries specified above, the instruments (plus related retained earnings, share premium accounts and other reserves) owned by persons other than the undertakings included in the CRR consolidation.
CRR-a
The amount to be reported shall include the effects of any transitional provision.
Nerealizirani gubici na osnovi izloženosti prema središnjim državama koje su raspoređene u kategoriju ‚raspoloživo za prodaju’ MRS-a 39 koji je potvrdio EU
It shall be the eligible amount on the date of reporting.
Članak 467.
Article 87(1)(b) of CRR
CRR-a
Qualifying holdings are, for the subsidiaries specified above, the instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation.
Dobici ili gubici nastali vrednovanjem po fer vrijednosti, koji proizlaze iz kreditnog rizika same institucije povezanog s obvezama po izvedenicama
Article 85(1)(b) of CRR
Članak 36. stavak 1., članci od 469. do 478.
Article 81 of CRR
CRR-a Ovaj redak odražava ukupan učinak prijelaznih odredbi na odbitke.
This column shall only be reported for subsidiaries fully consolidated which are institutions, except subsidiaries referred to in article 84(3) of CRR.
Članak 36., stavak 1. točka (a), članak 469. stavak 1., članak 472. stavak 3. i članak 478.
Each subsidiary shall be considered on a sub-consolidated basis for the purpose of all the calculations required in article 84 of CRR, if relevant, in accordance with article 84(2), otherwise on a solo basis.
CRR-a
To the effects of CRR and this template, minority interests are, for the subsidiaries specified above, the CET1 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka originalni je odbitak u skladu s člankom 36. stavkom 1. točkom (a) CRR-a.
Article 84(1)(b) of CRR
Ako se od društava zahtijeva samo odbitak značajnih gubitaka:
Articles 82 and 83 of CRR
ako je ukupan privremeni neto gubitak bio ‚značajan’, puni preostali iznos odbio bi se od osnovnog kapitala, ili
This column shall only be provided for the subsidiaries reported on an individual basis that are fully consolidated which are institutions, except subsidiaries referred to in Article 85(2) of CRR.
ako ukupan privremeni neto gubitak nije bio ‚značajan’, ne bi bilo odbitaka od preostalog iznosa.
To the effects of CRR and this template, minority interests are, for the subsidiaries specified above, the AT1 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation.
CRR-a
This column shall only be provided for the subsidiaries reported on an individual basis that are fully consolidated, which are institutions, except subsidiaries referred to in Article 87(2) of CRR.
Pri određivanju iznosa nematerijalne imovine koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 37.
Each subsidiary shall be considered on a sub-consolidated basis for the purpose of all the calculations required in article 87 of CRR, if relevant, in accordance with article 87(2) of CRR, otherwise on a solo basis.
CRR-a
To the effects of CRR and this template, minority interests are, for the subsidiaries specified above, the T2 instruments (plus related retained earnings and share premium accounts) owned by persons other than the undertakings included in the CRR consolidation.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka originalni je odbitak u skladu s člankom 36. stavkom 1. točkom (b) CRR-a.
The amount to be reported shall include the effects of any transitional provision, i.e. it has to be the eligible amount in the date of reporting.
Članak 36. stavak 1. točka (c), članak 469. stavak 1., članak 472. stavak 5. i članak 478.
CONTRIBUTION TO RISKS
CRR-a
The information reported in the following columns shall be according to the solvency rules applicable to the reporting institution.
Pri određivanju iznosa prethodno navedene odgođene porezne imovine koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 38.
The sum of the columns 260 to 290 shall be reported.
CRR-a koje se odnose na umanjenje odgođene porezne imovine za odgođene porezne obveze.
The amount to be reported shall be the risk weighted exposure amounts for credit risk and own funds requirements of settlement/delivery risk as per CRR, excluding any amount related to transactions with other entities included in the Group consolidated solvency ratio computation.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos u skladu s člankom 469. stavkom 1.
Risk exposure amounts for market risks are to be computed at each entity level following CRR.
CRR-a.
Entities shall report the contribution to the total risk exposure amounts for position, FX and commodity risk of the group.
Članak 36. stavak 1. točka (d), članak 469. stavak 1., članak 472. stavak 6. i članak 478.
The sum of amounts reported here corresponds to the amount reported in row 520 “TOTAL RISK EXPOSURE AMOUNTS FOR POSITION, FOREIGN EXCHANGE AND COMMODITY RISKS” of the consolidated report.
CRR-a
In case of AMA, the reported risk exposure amounts for operational risk include the effect of diversification.
Pri određivanju iznosa prethodno navedenog manjka rezervacija u odnosu na očekivane gubitke primjenom IRB pristupa koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 40.
Fixed overheads shall be included in this column.
CRR-a
300-400
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (d) CRR-a
CONTRIBUTION TO OWN FUNDS
Članak 33. stavak 1. točka (e), članak 469. stavak 1., članak 472. stavak 7., članak 473. i članak 478.
This part of the template does not intend to impose that institutions perform a full computation of the total capital ratio at the level of each entity.
CRR-a
Subject to the threshold defined in the last paragraph of Part II, chapter 2.3 above, columns 360 to 400 shall be reported for all consolidated entities which contribute to the consolidated own funds.
CRR-a
Own funds brought to an entity by the rest of entities included within the scope of the reporting entity shall not to be taken into account, only the net contribution to the group own funds shall be reported in this column, that is mainly the own funds raised from third parties and accumulated reserves.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (e) CRR-a
The amount to be reported as “QUALIFYING OWN FUNDS INCLUDED IN CONSOLIDATED OWN FUNDS” shall be the amount as derived from Title II of Part Two of CRR, excluding any fund brought in by other group entities.
1.3.2.5.* od čega: uvođenje izmjena MRS-a 19 – pozitivna stavka
Article 87 of CRR
Članak 473.
Article 85 of CRR
CRR-a
Article 84 of CRR
1.3.2.5.** od čega: uvođenje izmjena MRS-a 19 – negativna stavka
The amount to be reported is the amount of minority interests of a subsidiary that is included in consolidated CET1 according to CRR.
Članak 36. stavak 1. točka (f), članak 469. stavak 1., članak 472. stavak 8. i članak 478.
QUALIFYING TIER 1 INSTRUMENTS INCLUDED IN CONSOLIDATED ADDITIONAL TIER 1 CAPITAL
CRR-a
Article 86 of CRR
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (f) CRR-a
The amount to be reported is the amount of qualifying T1 capital of a subsidiary that is included in consolidated AT1 according to CRR.
Pri određivanju iznosa prethodno navedenih vlastitih instrumenata redovnog osnovnog kapitala koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 42.
QUALIFYING OWN FUNDS INSTRUMENTS INCLUDED IN CONSOLIDATED TIER 2 CAPITAL
CRR-a.
Article 88 of CRR
Budući da se tretman ‚preostalog iznosa’ razlikuje ovisno o prirodi instrumenta, institucije raščlanjuju ulaganja u vlastite instrumente redovnog kapitala prema ‚izravnim’ i ‚neizravnim’ ulaganjima.
The amount to be reported is the amount of qualifying own funds of a subsidiary that is included in consolidated T2 according to CRR.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (f) CRR-a.
MEMORANDUM ITEM: GOODWILL (-)/(+) NEGATIVE GOODWILL
1.3.2.6.1** od čega: izravna ulaganja
360-400
Članak 469. stavak 1. točka (b), članak 472. stavak 8. točka (a) CRR-a
Article 18 CRR
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos izravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze.
The amount to be reported as “CONSOLIDATED OWN FUNDS” is the amount as derived from the balance sheet, excluding any fund brought in by other group entities.
1.3.2.6.1* od čega: neizravna ulaganja
The contribution of each entity to the consolidated result (profit or loss (-)) is reported.
Članak 469. stavak 1. točka (b), članak 472. stavak 8. točka (b) CRR-a
This includes the results attributable to minority interests.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos neizravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze.
OF WHICH: (-) GOODWILL/(+) NEGATIVE GOODWILL
Članak 56. točka (a), članak 474., članak 475. stavak 2. i članak 478.
Goodwill or negative goodwill of the reporting entity on the subsidiary is reported here.
CRR-a
The structure of the reporting of capital buffers for the GS template follows the general structure of the template CA4, using the same reporting concepts.
Pri određivanju iznosa prethodno navedenih ulaganja koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 57.
When reporting the capital buffers for the GS template, the relevant amounts shall be reported in accordance with the provisions applicable to determine the buffer requirement for the consolidated situation of a group.
CRR-a
Therefore, the reported amounts of capital buffers represent the contributions of each entity to group capital buffers.
Budući da se tretman ‚preostalog iznosa’ razlikuje ovisno o prirodi instrumenta (članak 475. stavak 2.
The amounts reported shall be based on the national transposition measures of CRD and on CRR, including any transitional provisions provided for therein.
CRR-a), institucije raščlanjuju prethodno navedena ulaganja prema ‚izravnim’ i ‚neizravnim’ vlastitim ulaganjima u dodatni osnovni kapital.
Article 128 point (1) and 129 of CRD
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 56. točkom (a) CRR-a.
INSTITUTION SPECIFIC COUNTERCYCLICAL CAPITAL BUFFER
1.3.2.6.2** od čega: izravna ulaganja
Article 128 point (2), Article 130 and 135-140 of CRD
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos izravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze u skladu s člankom 474. točkom (b) i člankom 475. stavkom 2. točkom (a) CRR-a.
In this cell the concrete amount of the countercyclical buffer shall be reported.
1.3.2.6.2* od čega: neizravna ulaganja