natgillin/translations-raw huggingface dataset:
The reporting of information on exposures to “General governments” by jurisdiction of residence of the immediate counterparty other than the domestic jurisdiction of the reporting institution is subject to the thresholds in Article 5 (b) point 3 of this Regulation.
Ovim su obrascem obuhvaćene pozicije i povezani kapitalni zahtjevi za pozicijske rizike dužničkih instrumenata kojima se trguje u skladu sa standardiziranim pristupom (članak 102. i članak 105. stavak 1.
The scope of the GOV template covers on, off-balance sheet and derivatives direct exposures to “General governments” in the banking and trading book.
CRR-a).
In addition a memorandum item on indirect exposures in the form of credit derivatives sold on general government exposures is also requested.
Različiti rizici i metode dostupni u skladu s CRR-om raspoređeni su u redcima.
An exposure is a direct exposure when the immediate counterparty is an entity covered by the definition of “General governments”.
Specifični rizik povezan s izloženostima uključenima u obrasce MKR SA SEC i MKR SA CTP potrebno je iskazati samo u obrascu s ukupnim podacima MKR SA TDI.
The template is divided in two sections.
Kapitalni zahtjevi iskazani u navedenim obrascima prenose se u rubriku 325;060 (sekuritizacije) odnosno 330;060 (korelacijski portfelj namijenjen trgovanju)..
The first one is based on a breakdown of exposures by risk, regulatory approach and exposure classes whereas a second one is based on a breakdown by residual maturity
Obrazac je potrebno popuniti zasebno za ‚ukupne podatke’, uključujući prethodno definirani popis sljedećih valuta: EUR, ALL, BGN, CZK, DKK, EGP, GBP, HRK, HUF, ISK, JPY, MKD, NOK, PLN, RON, RUB, RSD, SEK, CHF, TRY, UAH, USD i jedan preostali obrazac za sve ostale valute.
DIRECT EXPOSURES
Za razliku između dugih i kratkih pozicija, koja se primjenjuje i na te bruto pozicije, vidjeti članak 328. stavak 2.
010-140
CRR-a.
ON-BALANCE SHEET EXPOSURES
NETO POZICIJE (DUGE I KRATKE)
Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value.
CRR-a dobivaju kapitalni zahtjev.
Aggregate of the carrying amount, in accordance with paragraph 27 in Annex V, Part 1, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on BAD defined in paragraphs 15 to 22 in Annex V, Part 1 and listed in columns 030 to 120, net of short positions.
Kapitalni zahtjev za sve relevantne pozicije u skladu s dijelom 3. glavom IV. poglavljem 2.
When the institution has a short position for the same residual maturity, the same immediate counterparty that is denominated in the same currency, the carrying amount of the short position shall be netted against the carrying amount of the direct position.
CRR-a.
This net amount shall be considered as zero when it is a negative amount.
Pozicije u dužničkim instrumentima kojima se trguje u knjizi trgovanja i njihovi odgovarajući kapitalni zahtjevi za pozicijski rizik u skladu s člankom 92. stavkom 3. točkom (b) podtočkom i.
The sum of the columns 030 to 120 minus column 130 must be reported.
CRR-a i dijelom 3. glavom IV. poglavljem 2.
If this amount is lower than zero, the amount to be reported shall be zero.
CRR-a iskazuju se ovisno o kategoriji rizika, dospijeću i korištenom pristupu.
030-120
OPĆI RIZIK
Aggregate carrying amount of non-derivative financial assets, as defined above, to General governments by accounting portfolio under the applicable accounting framework.
Instrumenti osim izvedenica uključeni u izračun kamatnog rizika pozicija iz knjige trgovanja.
IFRS 7.8(a)(ii); IFRS 9 Appendix A
PRISTUP KOJI SE TEMELJI NA DOSPIJEĆU
BAD Articles 32-33; Annex V. Part 1.16; Accounting Directive Article 8(1)(a)
Pozicije u dužničkim instrumentima kojima se trguje koje podliježu pristupu koji se temelji na dospijeću u skladu s člankom 339. stavcima od 1. do 8.
Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP).
CRR-a i odgovarajućim kapitalnim zahtjevima iz članka 339. stavka 9.
IFRS 7.8(a)(ii); IFRS 9.4.1.4
CRR-a.
BAD Article 36(2); Accounting Directive Article 8(1)(a)
OPĆI RIZIK PRISTUP KOJI SE TEMELJI NA TRAJANJU
IFRS 7.8(d); IFRS 9.4.1.2 A
Pozicije u dužničkim instrumentima kojima se trguje koje podliježu pristupu koji se temelji na trajanju u skladu s člankom 340. stavcima od 1. do 6.
Accounting Directive Article 8(1)(a), (8)
CRR-a i odgovarajućim kapitalnim zahtjevima iz članka 340. stavka 7.
IFRS 7.8(f); IFRS 9.4.1.2; Annex V. Part 1.15
CRR-a.
BAD Article 35; Accounting Directive Article 6(1)(i) and Article 8(2); Annex V. Part 1.16
Pozicija se dijeli prema zonama 1, 2 i 3.
BAD Article 37; Accounting Directive Article 12(7); Annex V. Part 1.16
Zbroj iznosa iskazanih u redcima 251, 325 i 330.
Carrying amount of short positions, as defined in IFRS 9 BA.7(b) when the direct counterparty is a General government as defined in paragraph 1.
Pozicije u dužničkim instrumentima kojima se trguje koje podliježu kapitalnom zahtjevu za specifični rizik i odgovarajućem kapitalnom zahtjevu u skladu s člankom 92. stavkom 3. točkom (b), člankom 335., člankom 336. stavcima od 1. do 3., člancima 337. i 338.
Short positions arise when the institution sells securities acquired in a reverse repurchase loan, or borrowed in a securities lending transaction, which direct counterparty is a General government.
CRR-a.
Short positions must be reported by residual maturity bucket, as defined in row 170 to 230, and by immediate counterparty.
Zbroj iznosa iskazanih u redcima od 260 do 321.
Short positions will be then used for netting with positions for the same residual maturity and immediate counterparty for the computation of columns 030 to 120.
Kapitalni zahtjev za kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza koje nisu dobile vanjski rejting mora se izračunati zbrajanjem pondera rizika referentnih subjekata (članak 332. stavak 1. točka (e) podstavci 1. i 2.
Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, which direct counterparty is a General government, that are included in the held for trading or trading financial assets accounting portfolios (columns 030 or 040).
CRR-a – ‚odnosne izloženosti’).
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
Kreditne izvedenice na osnovi n-tog nastanka statusa neispunjavanja obveza koje nisu dobile vanjski rejting (članak 332. stavak 1. točka (e) podstavak 3.
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
CRR-a) iskazuju se zasebno u liniji 321.
[Annex V, Part 2, paragraphs 70 and 71]
Iskazivanje pozicija koje podliježu članku 336. stavku 3.
Accumulated impairment — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
CRR-a:
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
Postoji poseban tretman za obveznice koje ispunjavaju uvjete za ponder rizika od 10 % u knjizi pozicija kojima se ne trguje u skladu s člankom 129. stavkom 3.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
CRR-a (pokrivene obveznice).
[Annex V, Part 2, paragraph 69]
Specifični kapitalni zahtjevi su polovina su postotka druge kategorije u tablici 1. iz članka 336.
Accumulated negative changes in fair value due to credit risk — of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
CRR-a.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
Te pozicije moraju se rasporediti u retke 280 – 300 u skladu s preostalim rokom do konačnog dospijeća.
Accumulated negative changes in fair value due to credit risk — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
Ako je opći rizik kamatnih pozicija zaštićen kreditnom izvedenicom, primjenjuju se članci 346. i 347.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
Ukupni kapitalni zahtjevi iskazani u stupcu 610 obrasca MKR SA SEC.
200-230
Iskazuje se samo razina obrasca s ukupnim podacima MKR SA TDI.
DERIVATIVES
Ukupni kapitalni zahtjevi iskazani u stupcu 450 obrasca MKR SA CTP.
Direct derivative positions are to be reported in columns 200 to 230.
DODATNI ZAHTJEVI ZA OPCIJE (RIZICI OSIM DELTA-RIZIKA)
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
Članak 329. stavak 3.
200-210
CRR-a
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether they are used in a qualifying hedging relationship, are held for trading or are included in the trading portfolio under IFRS and national GAAP based on BAD.
Dodatni zahtjevi za opcije povezani s rizicima osim delta-rizika iskazuju se u metodi koja se upotrebljava za njihov izračun.
Derivatives with positive fair value: Carrying amount
Na referentne datume izvješćivanja koji slijede nakon 1. siječnja 2019. sekuritizacije koje se drže u knjizi trgovanja, čiji se kapitalni zahtjev za specifični rizik određuje na temelju CRR-a odnosno za koje se kapitalni zahtjev izračunava u skladu s revidiranim sekuritizacijskim okvirom, ne iskazuju se u ovom obrascu, već u obrascu C 02.00.
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
Isto tako, na referentne datume izvješćivanja koji slijede nakon 1. siječnja 2019. sekuritizacijske pozicije, na koje se primjenjuje ponder rizika od 1250 % u skladu s CRR-om i koje se odbijaju od redovnog osnovnog kapitala u skladu s člankom 36. stavkom 1. točkom (k) podtočkom ii.
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
CRR-a, ne iskazuju se u ovom obrascu, već u obrascu C 01.00.
Derivatives with positive fair value: Notional amount
Za potrebe ovog obrasca sva upućivanja na članke iz dijela trećeg glave II. poglavlja 5.
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
CRR-a i članak 337.
220-230
CRR-a smatraju se upućivanjima na CRR u verziji primjenjivoj na dan 31. prosinca 2018.
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
U obrascu MKR SA SEC određeni su kapitalni zahtjevi samo za specifični rizik sekuritizacijskih pozicija u skladu s člankom 335. u vezi s člankom 337.
Derivatives with negative fair value: Carrying amount
CRR-a.
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
Ako su sekuritizacijske pozicije iz knjige trgovanja zaštićene kreditnim izvedenicama, primjenjuju se članci 346. i 347.
Derivatives with negative fair value: Notional amount
CRR-a.
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
Postoji samo jedan obrazac za sve pozicije iz knjige trgovanja, bez obzira na činjenicu upotrebljava li institucija standardizirani pristup ili pristup zasnovan na internim rejting-sustavima za određivanje pondera rizika za svaku poziciju u skladu s dijelom trećim glavom II. poglavljem 5.
240-260
CRR-a.
OFF-BALANCE SHEET EXPOSURES
Kapitalni zahtjevi za opći rizik tih pozicija iskazuju se u obrascima MKR SA TDI ili MKR IM.
When the direct counterparty of the off-balance sheet item is a General government as defined above in paragraph 1, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (Annex V, Part 2, paragraphs 102-119).
Članak 102. i članak 105. stavak 1.
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
CRR-a u vezi s člankom 337.
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
CRR-a (sekuritizacijske pozicije).
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
(–) POZICIJE KOJE ČINE ODBITNU STAVKU OD REGULATORNOG KAPITALA (DUGE I KRATKE)
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
Članak 258.
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
CRR-a.
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
RAŠČLAMBA NETO POZICIJA PREMA PONDERIMA RIZIKA
270-280
230-240 i 460-470
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
Članak 251. (tablica 1.) i članak 261. stavak 1. (tablica 4.)
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
CRR-a.
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
250-260 i 480-490
Derivatives with positive fair value — Carrying amount
Članak 337. stavak 2.
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
CRR-a u vezi s člankom 262.
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
CRR-a.
Derivatives with negative fair value — Carrying amount
Ovi se stupci iskazuju ako institucija upotrebljava alternativnu metodu nadzorne formule kojom su kapitalni zahtjevi određeni kao funkcija karakteristika skupa kolaterala i ugovornih svojstava tranše.
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
270 i 500
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
ODNOSNE IZLOŽENOSTI
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Članak 109. stavak 1. rečenica 2. i članak 259. stavci 3. i 4.
Exposure value for exposures subject to the credit risk framework.
CRR-a.
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Ovi se stupci iskazuju ako institucija upotrebljava pristup interne procjene za određivanje kapitalnih zahtjeva za likvidnosne linije i kreditne zahtjeve koje banke (uključujući banke treće strane) odobravaju ABCP jedinicama.
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Pristup interne procjene, temeljen na metodologijama VIPKR-a, primjenjuje se samo na izloženosti prema ABCP jedinicama koje na početku imaju interni rejting jednak investicijskom rangu.
Risk weighted exposure amount for exposures subject to the credit risk framework.
PRIJE PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE I ZBROJ PONDERIRANIH NETO DUGIH I KRATKIH POZICIJA
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Članak 337.
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
CRR-a, ne uzimajući u obzir diskrecijsko pravo iz članka 335.
For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown.
CRR-a kojim se instituciji omogućava ograničenje proizvoda pondera i neto pozicije na najveći mogući iznos gubitka povezan s rizikom nastanka statusa neispunjavanja obveza
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
NAKON PRIMJENE GORNJE GRANICE – PONDERIRANE NETO DUGE/KRATKE POZICIJE I ZBROJ PONDERIRANIH NETO DUGIH I KRATKIH POZICIJA
Aggregate of exposures to General governments, as defined in paragraph 1
Članak 337.
020-155
CRR-a, uzimajući u obzir diskrecijsko pravo iz članka 335.
Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II CRR.
CRR-a.
Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk.
U skladu s člankom 337. stavkom 4.
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row.
CRR-a, tijekom prijelaznog razdoblja koje završava 31. prosinca 2014., institucija odvojeno zbraja svoje ponderirane neto duge pozicije (stupac 580) i svoje ponderirane neto kratke pozicije (stupac 590).
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Veći od navedena dva zbroja (nakon primjene gornje granice) predstavlja kapitalni zahtjev.
Exposures to General governments that are central governments.
U skladu s člankom 337. stavkom 4.
These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
CRR-a, od 2015. nadalje institucija zbraja svoje ponderirane neto pozicije, neovisno o tome jesu li duge ili kratke (stupac 600) kako bi izračunala kapitalne zahtjeve.
Exposures to General governments that are regional governments or local authorities.
Ukupan iznos preostalih sekuritizacija (koje se drže u knjizi trgovanja) koji iskazuje institucija koja ima ulogu/uloge inicijatora i/ili investitora i/ili sponzora.
These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
040,070 i
Exposures to General governments that are public sector entities.
Članak 4. točke 61. i 62.
These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
CRR-a.
Exposures to General governments that are international organisations.
080 i 110
These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Članak 4. točka 63.
Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements.
CRR-a.
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
INICIJATOR
Exposures to General governments that are central governments and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
Članak 4. točka 13.
Regional governments or local authorities [Central governments and central banks]
CRR-a
Exposures to General governments that are regional governments or local authorities and that are allocated to the “Central governments and central banks” exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
INVESTITOR