natgillin/translations-raw huggingface dataset:
The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.
BILJEŠKE: DEVIZNE POZICIJE
Items that shall be reported in negative are identified in the compiling templates by including “(-)” at the beginning of their label such as in “(-) Treasury shares”.
Bilješke uz obrazac popunjavaju se zasebno za sve valute država članica 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.
In the “Data Point Model” (“DPM”) for financial information reporting templates of Annexes III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated.
U ovom se obrascu zahtijevaju informacije o pozicijama u robi i odgovarajućim kapitalnim zahtjevima koje se tretiraju u skladu sa standardiziranim pristupom.
This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point.
SVE POZICIJE (DUGE I KRATKE)
Schematically, this convention works as in Table 1.
Bruto dugim/kratkim pozicijama smatraju se pozicije u istoj robi u skladu s člankom 357. stavcima 1. i 4.
Table 1
CRR-a (vidjeti i članak 359. stavak 1.
Credit/debit convention, positive and negative signs
CRR-a).
Element
Kako su definirane u članku 357. stavku 3.
Credit/Debit
CRR-a.
Balance/Movement
Neto pozicije koje, u skladu s različitim pristupima koji se razmatraju u dijelu 3. glavi IV. poglavlju 4.
Figure reported
CRR-a dobivaju kapitalni zahtjev.
Assets
Kapitalni zahtjev za sve relevantne pozicije u skladu s dijelom 3. glavom IV. poglavljem 4.
Debit
CRR-a
Balance on assets
Pozicije u robi i njihovi odgovarajući kapitalni zahtjevi za tržišni rizik u skladu s člankom 92. stavkom 3. točkom (c) podtočkom iii.
Positive (“Normal”, no sign needed)
CRR-a i dijelom 3. glavom IV. poglavljem 4.
Increase on assets
CRR-a.
Negative balance on assets
POZICIJE PREMA KATEGORIJI ROBE
Negative (Minus “–” sign needed)
Za potrebe izvješćivanja roba se raspoređuje u četiri glavne skupine robe iz tablice 2. iz članka 361.
Decrease on assets
CRR-a.
Expenses
PRISTUP LJESTVICE DOSPIJEĆA
Balance on expenses
Pozicije u robi koje podliježu pristupu ljestvici dospijeća iz članka 359.
Increase on expenses
CRR-a
Negative balance (including reversals) on expenses
PROŠIRENI PRISTUP LJESTVICE DOSPIJEĆA
Decrease on expenses
Pozicije u robi koje podliježu proširenom pristupu ljestvici dospijeća iz članka 361.
Liabilities
CRR-a
Credit
POJEDNOSTAVLJENI PRISTUP
Balance on liabilities
Pozicije u robi koje podliježu pojednostavljenom pristupu iz članka 360.
Increase on liabilities
CRR-a.
Negative balance on liabilities
Članak 358. stavak 4.
Decrease on liabilities
CRR-a.
Balance on equity
Dodatni zahtjevi za opcije povezani s rizicima osim delta-rizika iskazuju se u metodi koja se upotrebljava za njihov izračun.
Increase on equity
Ovaj obrazac sadržava raščlambu vrijednosti VaR i VaR u stresnim uvjetima (sVaR) prema različitim tržišnim rizicima (za dužničke, vlasničke, valutne i robne instrumente) i ostale informacije koje su relevantne za izračun kapitalnih zahtjeva.
Negative balance on equity
Općenito, izvješćivanje ovisi o strukturi modela institucija, odnosno iskazuju li vrijednosti za opći i specifični rizik zasebno ili zajedno.
Decrease on equity
Isto vrijedi za raščlanjivanje vrijednosti VaR/VaR u stresnim uvjetima u kategorije rizika (kamatni rizik, rizik vlasničkih instrumenata, robni rizik i valutni rizik).
Income
Institucija može odustati od iskazivanja prethodno navedenog raščlanjivanja ako dokaže da bi iskazivanje tih vrijednosti bilo preveliko opterećenje.
Balance on income
Najveći mogući gubitak koji bi proizišao iz promjene cijene uz danu vjerojatnost tijekom određenog razdoblja
Increase on income
Multiplikacijski faktor (mc) x prosjek vrijednosti VaR za prethodnih 60 radnih dana (VaRavg)
Negative balance (including reversals) on income
Članak 364. stavak 1. točka (a) podtočka ii. i članak 365. stavak 1.
Decrease on income
CRR-a.
CONSOLIDATION
Prethodni dan VaR (VaRt-1)
Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Part 1, Title II, Chapter 2, Section 2, of CRR.
Članak 364. stavak 1. točka (a) podtočka i. i članak 365. stavak 1.
Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation:
CRR-a.
institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5) of CRR;
VaR u stresnim uvjetima
institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;
Najveći mogući gubitak koji bi proizišao iz promjene cijene uz danu vjerojatnost tijekom određenog razdoblja dobiven primjenom ulaznih parametara koji su kalibrirani za povijesne podatke neprekinutog 12-mjesečnog razdoblja značajnog financijskog stresa vezano u portfelj institucije.
institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.
Multiplikacijski faktor (ms) x prosjek za prethodnih 60 radnih dana (SVaRavg)
ACCOUNTING PORTFOLIOS OF FINANCIAL INSTRUMENTS
Članak 364. stavak 1. točka (b) podtočka ii. i članak 365. stavak 1.
For the purposes of Annexes III and IV as well as this Annex, “accounting portfolios” means financial instruments aggregated by valuation rules.
CRR-a.
These aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” as well as those financial instruments classified as “Held for sale” presented in the items “Non-current assets and disposal groups classified as held for sale” and “Liabilities included in disposal groups classified as held for sale”.
Najnoviji raspoloživi iznos (SVaRt-1)
Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in accordance with IFRS shall submit, to the extent that they are applied, the relevant IFRS accounting portfolios.
Članak 364. stavak 1. točka (b) podtočka i. i članak 365. stavak 1.
Where the valuation rules for financial instruments that institutions are permitted or required to use under national GAAP based on BAD do refer to the valuation rules in IAS 39, institutions shall submit the accounting portfolios based on BAD for all their financial instruments until the valuation rules they apply refer to the valuation rules in IFRS 9.
CRR-a
The following accounting portfolios based on IFRS shall be used for financial assets:
Najveći mogući gubitak koji bi proizišao iz promjene cijene povezane s dodatnim rizikom nastanka statusa neispunjavanja obveza i migracijskim rizikom izračunatima u skladu s člankom 364. stavkom 2. točkom (b) u vezi s dijelom trećim glavom IV. poglavljem 5. odjeljkom 4.
“Financial assets held for trading”;
CRR-a.
“Non-trading financial assets mandatorily at fair value through profit or loss”
Prosječna vrijednost u prethodnih 12 tjedana
“Financial assets designated at fair value through profit or loss”;
Članak 364. stavak 2. točka (b) podtočka ii. u vezi s dijelom trećim glavom IV. poglavljem 5. odjeljkom 4.
“Financial assets at fair value through other comprehensive income”;
CRR-a.
“Financial assets at amortised cost”.
Najnovija vrijednost
The following accounting portfolios based on national GAAP shall be used for financial assets:
Članak 364. stavak 2. točka (b) podtočka i. u vezi s dijelom trećim glavom IV. poglavljem 5. odjeljkom 4.
“Trading financial assets”;
CRR-a.
“Non-trading non-derivative financial assets measured at fair value through profit or loss”;
Članak 364. stavak 3. točka (c) CRR-a.
‘Non-trading non-derivative financial assets measured at fair value to equity;
= 8 % kapitalnog zahtjeva koji bi se izračunao u skladu s člankom 338. stavkom 1.
“Non-trading non-derivative financial assets measured at a cost-based method”; and
CRR-a za sve pozicije uključene u kapitalni zahtjev za ‚sve cjenovne rizike’.
“Other non-trading non-derivative financial assets”.
PROSJEČNA VRIJEDNOST U PRETHODNIH 12 TJEDANA I NAJNOVIJA VRIJEDNOST
“Trading financial assets” includes all financial assets classified as trading under the relevant national GAAP based on BAD.
Članak 364. stavak 3. točka (b).
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets.
Članak 364. stavak 3. točka (a)
This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Kapitalni zahtjevi iz članka 364.
Under national GAAP based on BAD, for financial assets, “cost-based methods” shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.
CRR-a za sve faktore rizika, uzimajući u obzir učinke korelacije, ako je primjenjivo, uvećane za rizik nastanka statusa neispunjavanja obveza i migracijski rizik te sve cjenovne rizike za korelacijski portfelj namijenjen trgovanju, ali isključujući sekuritizacijske kapitalne zahtjeve za sekuritizaciju i kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza u skladu s člankom 364. stavkom 2.
Under national GAAP based on BAD, “Non-trading non-derivative financial assets measured at a cost-based method” includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (“LOCOM”) under a non-continuous basis (moderate LOCOM) regardless of their actual measurement as of the reporting reference date.
CRR-a.
Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances.
Broj prekoračenja (za prethodnih 250 radnih dana)
The applicable accounting framework provides for these circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.
Iz članka 366.
Under national GAAP based on BAD, “Other non-trading non-derivative financial assets” shall include financial assets that do not qualify for inclusion in other accounting portfolios.
CRR-a.
This accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (“strict LOCOM”).
Iskazuje se broj prekoračenja na temelju čega se određuje dodatni faktor.
Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Multiplikacijski faktor za VaR (mc) i multiplikacijski faktor za SVaR (ms)
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in “Investments in subsidiaries, joint ventures and associates”, except where they are classified as held for sale in accordance with IFRS 5.
Iz članka 366.
“Derivatives — Hedge accounting” shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS.
CRR-a.
Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
PRETPOSTAVLJENI ZAHTJEV ZA PRAG KORELACIJSKOG PORTFELJA NAMIJENJENOG TRGOVANJU – PONDERIRANE NETO DUGE/KRATKE POZICIJE NAKON PRIMJENE GORNJE GRANICE
The following accounting portfolios based on IFRS shall be used for financial liabilities:
Iznosi koji su iskazani i služe kao osnova za izračun kapitalnog zahtjeva za prag za sve cjenovne rizike u skladu s člankom 364. stavkom 3. točkom (c) CRR-a, uzimajući u obzir diskrecijsko pravo iz članka 335.
“Financial liabilities held for trading”;
CRR-a prema kojem institucija može ograničiti proizvod ponderiranja i neto pozicije na najviši mogući iznos gubitka povezan s rizikom nastanka statusa neispunjavanja obveza.
“Financial liabilities designated at fair value through profit or loss”;
Ukupne pozicije odgovaraju dijelu pozicijskog, valutnog i robnog rizika iz članka 363. stavka 1.
“Financial liabilities measured at amortised cost”.
CRR-a koji je povezan s faktorima rizika iz članka 367. stavka 2.
The following accounting portfolios based on national GAAP shall be used for financial liabilities:
CRR-a
“Trading financial liabilities”;
U pogledu stupaca od 030 do 060 (VaR i VaR u stresnim uvjetima), vrijednosti u retku s ukupnim podacima nisu jednake raščlanjivanju vrijednosti VaR/VaR u stresnim uvjetima na relevantne komponente rizika.
“Non-trading non-derivative financial liabilities measured at a cost-based method”.
Stoga raščlanjivanje pripada bilješkama.
“Trading financial liabilities” includes all financial liabilities classified as trading under the relevant national GAAP based on BAD.
DUŽNIČKI INSTRUMENTI KOJIMA SE TRGUJE
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a negative balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 26 of this Part shall be reported as trading financial liabilities.
Dužnički instrumenti kojima se trguje odgovaraju dijelu pozicijskog rizika iz članka 363. stavka 1.
“Derivatives — Hedge accounting” shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS.
CRR-a koji je povezan s faktorima kamatnog rizika iz članka 367. stavka 2.
Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
CRR-a.
FINANCIAL INSTRUMENTS
DUŽNIČKI INSTRUMENTI KOJIMA SE TRGUJE – OPĆI RIZIK
For the purposes of Annexes III and IV as well as this Annex, “the carrying amount” means the amount to be reported in the balance sheet.
Opći rizik definiran u članku 362.
The carrying amount of financial instruments shall include accrued interest.
CRR-a.
Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
DUŽNIČKI INSTRUMENTI KOJIMA SE TRGUJE – SPECIFIČNI RIZIK
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
Specifični rizik definiran u članku 362.
Where applicable under national GAAP based on BAD, “Haircuts for trading positions valued at fair value” shall be reported.
CRR-a.
The haircuts decrease the value of trading assets and increase the value of trading liabilities.
Vlasnički instrumenti odgovaraju dijelu pozicijskog rizika iz članka 363. stavka 1.
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
CRR-a.
“Loans and advances” are debt instruments held by the institutions that are not securities; this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation.
VLASNIČKI INSTRUMENTI – OPĆI RIZIK
“Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.
VLASNIČKI INSTRUMENTI – SPECIFIČNI RIZIK
In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.
VALUTNI RIZIK
Gross carrying amount of debt instruments shall have the following meaning:
Članak 363. stavak 1. i članak 367. stavak 2.
under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing.
CRR-a.
For performing debt instruments, the gross carrying amount shall be the fair value.
ROBNI RIZIK
For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex.
UKUPAN IZNOS ZA OPĆI RIZIK
For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;
Tržišni rizik do kojeg su dovela opća kretanja na tržištu dužničkih instrumenata kojima se trguje, vlasničkih instrumenata, valuta i robe.
under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;
VaR za opći rizik svih faktora rizika (uzimajući u obzir učinke korelacije ako je primjenjivo).
under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk.
UKUPAN IZNOS ZA SPECIFIČNI RIZIK
The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;
Komponenta specifičnog rizika dužničkih instrumenata kojima se trguje i vlasničkih instrumenata.
under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements.
VaR za specifični rizik vlasničkih instrumenata i dužničkih instrumenata kojima se trguje iz knjige trgovanja (uzimajući u obzir učinke korelacije ako je primjenjivo).
Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss.
Članak 271.
When these financial assets are not subject to impairment requirements, the gross carrying amount of these financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk;
CRR-a u skladu s člankom 382.
under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period.
CRR-a.
Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;
Ukupan EAD iz svih transakcija koje podliježu zahtjevu za CVA rizik
under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;
Od čega: OTC izvedenice
for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value.
Članak 271.
Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.
CRR-a u skladu s člankom 382. stavkom 1.
Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
CRR-a.
For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.
Dio ukupne izloženosti kreditnom riziku druge ugovorne strane isključivo na osnovi OTC izvedenica.
“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
Informacije se ne zahtijevaju od institucija koje primjenjuju metodu internog modela i koje drže OTC izvedenice i transakcije financiranja vrijednosnim papirima u istom skupu za netiranje.
“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Od čega: TRANSAKCIJE FINANCIRANJA VRIJEDNOSNIM PAPIRIMA
Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)].
Članak 271.
Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].
CRR-a u skladu s člankom 382. stavkom 2.
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.
CRR-a.
“Other financial liabilities” shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Dio ukupne izloženosti kreditnom riziku druge ugovorne strane isključivo na osnovi transakcija financiranja vrijednosnim papirima.
COUNTERPARTY BREAKDOWN
Članak 383.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
CRR-a u skladu s člankom 363. stavkom 1. točkom (d) CRR-a
central banks;
Izračun vrijednosti VaR temelji se na internim modelima za tržišni rizik.
general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “credit institutions”, “other financial corporations” or “non-financial corporations” depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;
Vidjeti upute za stupac 040.