natgillin/translations-raw huggingface dataset:
Original maturity shall represent the time between the date of origination and the date of maturity of funding.
„PRILOG XI.
The date of the maturity of the funding shall be determined in accordance with paragraph 12 of Annex XXIII.
IZVJEŠĆIVANJE O FINANCIJSKOJ POLUZI
This means that in case of optionality such as in the case of paragraph 12 of Annex XXIII, the original maturity of a funding item can be shorter than the time elapsed since its origination.
Označivanje obrazaca i ostala pravila
Residual maturity shall represent the time between the end of the reporting period and the date of maturity of funding.
Označivanje obrazaca
For the purposes of calculating the original or residual weighted average maturity, deposits maturing overnight shall be considered to have a one day maturity.
Pravila označivanja brojevima
For the purposes of calculating the original and residual maturity, where there is funding with a notice period or a cancellation or early withdrawal clause for the institution’s counterparty, a withdrawal at the first possible date shall be assumed.
Pravilo o predznaku
For perpetual liabilities, except where subject to optionality as referred to in paragraph 12 of Annex XXIII, a fixed 20 years original and residual maturity shall be assumed.
Struktura i učestalost
For calculating the threshold according to reporting templates C 67.00 and C 68.00 by significant currency, institutions shall use a threshold of 1 % of total liabilities in all currencies.
Formule za izračun omjera financijske poluge
Concentration of funding by counterparty (C 67.00)
Pragovi značajnosti za izvedenice
In order to collect information about the reporting institutions’ concentration of funding by counterparty in template C 67.00, institutions shall apply the instructions contained in this section.
C 47.00 – Izračun omjera financijske poluge (LRCalc)
Institutions shall report the top ten largest counterparties or a group of connected clients according to Article 4(39) of Regulation (EU) No 575/2013, where the funding obtained from each counterparty or group of connected clients exceeds a threshold of 1 % of total liabilities in the sublines of section 1 of the template.
C 40.00 – Alternativni tretman mjere izloženosti (LR1)
The counterparty reported in item 1.01 shall be the largest amount of funding received from one counterparty or group of connected clients which is above the 1 % threshold as at the reporting date; item 1.02 shall be the second largest above the 1 % threshold; and similarly with the remaining items.
C 41.00 – Bilančne i izvanbilančne stavke – dodatna raščlamba izloženosti (LR2)
Where a counterparty belongs to several groups of connected clients, it shall be reported only once in the group with the highest amount of funding.
C 42.00 – Alternativna definicija kapitala (LR3)
Institutions shall report the total of all other remaining funding in section 2.
C 43.00 – Alternativna raščlamba komponenti mjere izloženosti omjera financijske poluge (LR4)
The totals of section 1 and section 2 shall equal an institution’s total funding as per its balance sheet reported under the financial reporting framework (FINREP).
C 44.00 – Opće informacije (LR5)
For each counterparty, institutions shall report all of the columns 010 to 080.
Ovaj Prilog sadržava dodatne upute o obrascima (dalje u tekstu: ‚LR‘) koji su uvršteni u Prilog X. ovoj Uredbi.
Where funding is obtained in more than one product type, the type reported shall be the product in which the largest proportion of funding was obtained.
Okvir se sastoji od ukupno šest obrazaca:
Identification of the underlying holder of securities may be undertaken on a best efforts basis.
C47.00: Izračun omjera financijske poluge (LRCalc): Izračun omjera financijske poluge;
Where an institution has information concerning the holder of securities by virtue of its role as the custodian bank, it shall consider that amount for reporting the concentration of counterparties.
C40.00: Omjer financijske poluge, obrazac 1 (LR1): Alternativni tretman mjere izloženosti
Where there is no information available on the holder of the securities, the corresponding amount does not have to be reported.
C41.00: Omjer financijske poluge, obrazac 2 (LR2): Bilančne i izvanbilančne stavke – dodatna raščlamba izloženosti
Instructions concerning specific columns:
C42.00: Omjer financijske poluge, obrazac 3 (LR3): Alternativna definicija kapitala;
Counterparty Name
C43.00: Omjer financijske poluge, obrazac 4 (LR4): Alternativna raščlamba komponenti mjere izloženosti omjera financijske poluge i
The name of each counterparty from which funding obtained exceeds 1 % of total liabilities shall be recorded in column 010 in descending order, that is, in the order of the size of funding obtained.
C44.00: Omjer financijske poluge, obrazac 5 (LR5): Opće informacije.
The name of the counterparty, whether a legal entity or a natural person, shall be reported.
Za svaki obrazac navode se pravna osnova i daljnje detaljne informacije o općenitijim aspektima izvješćivanja.
Where the counterparty is a legal entity, the counterparty name recorded shall be the full name of the legal entity from which the funding is derived including any references to the company type in accordance with the national company law.
U dokumentu će se pri upućivanju na stupce, retke i rubrike u obrascima poštovati pravila označivanja iz točaka u nastavku.
Counterparty Sector
Znak zvjezdice upotrebljava se za upućivanje na cijeli redak ili stupac.
One sector shall be allocated to each counterparty on the basis of FINREP economic sector classes:
U slučaju validacije u okviru obrasca u kojem se upotrebljavaju samo točke podataka tog obrasca, bilješkama se neće upućivati na obrazac: redak;stupac.
Central Banks; (ii) General Governments; (iii) Credit institutions; (iv) Other financial corporations; (v) Non-financial corporations; (vi) households.
Za potrebe izvješćivanja o financijskoj poluzi izraz ‚od čega‘ odnosi se na stavku koja je podskup kategorije više razine izloženosti, dok se ‚bilješka‘ odnosi na zasebnu stavku koja nije podskup kategorije izloženosti.
Residence of Counterparty
Obvezno je izvješćivanje o obje vrste rubrika, osim ako je navedeno drukčije.
ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used, including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat’s “Balance of Payments Vademecum”.
Za potrebe ovog priloga i povezanih obrazaca primjenjuju se sljedeće pokrate:
For groups of connected clients, no country shall be reported.
a.
Product Type
CRR je pokrata za Uredbu o kapitalnim zahtjevima i znači Uredba (EU) br.
Counterparties reported in column 010 shall be assigned a product type, corresponding to the product issued in which the funding was received or in which the largest proportion of funding was received for mixed product types, using the following codes indicated in bold:
575/2013;
UWF (unsecured wholesale funding obtained from financial customers including interbank money)
b.
UWNF (unsecured wholesale funding obtained from non-financial customers)
SFT je pokrata za transakciju financiranja vrijednosnim papirima i znači ‚repo transakcije, transakcije pozajmljivanja vrijednosnih papira ili robe drugoj ugovornoj strani ili od druge ugovorne strane, transakcije s dugim rokom namire i maržni krediti‘ iz Uredbe (EU) br.
SFT (funding obtained from repurchase agreements as defined in Article 4(1) (82) of Regulation (EU) No 575/2013)
575/2013;
CB (funding obtained from covered bond issuance as defined in Article 129(4) or (5) of Regulation (EU) No 575/2013or Article 52(4) of Directive 2009/65/EC)
c.
ABS (funding obtained from asset backed security issuance including asset backed commercial paper)
CRM je pokrata za smanjenje kreditnog rizika.
IGCP (funding obtained from intragroup counterparties)
Svi se iznosi iskazuju u pozitivnim vrijednostima.
OSWF (other secured wholesale funding)
Izuzetak su iznosi iskazani u rubrikama LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;310;010, LRCalc;320;010, LRCalc;270;010, LRCalc;280;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010, LR3;040;010, LR3;055;010, LR3;065;010, LR3;075;010 iLR3;085;010.
OFP (other funding products, e.g. retail funding)
Stoga napominjemo da rubrikeLRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 iLR3;085;010 imaju samo negativne vrijednosti.
Amount Received
Napominjemo i da, osim u iznimnim slučajevima, rubrike LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010 iLR3;040;010 imaju samo pozitivne vrijednosti.
The total amount of funding received from counterparties reported in column 010 shall be recorded in column 060 and institutions shall report carrying amounts therein.
Obrazac za omjer financijske poluge podijeljen je u dva dijela.
Weighted average original maturity
U dijelu A nalaze se svi podaci koji se unose u izračun omjera financijske poluge koje institucije dostavljaju nadležnim tijelima u skladu s člankom 430. stavkom 1. prvim podstavkom CRR-a, dok se u dijelu B nalaze svi podaci koje institucije dostavljaju u skladu s člankom 430. stavkom 1. drugim podstavkom CRR-a (odnosno za potrebe izvješća iz članka 511.
For the amount of funding received reported in column 060, from the counterparty reported in column 010, a weighted average original maturity (in days) for that funding shall be recorded in column 070.
CRR-a).
The weighted average original maturity shall be calculated as the average original maturity (in days) of the funding received from that counterparty.
Pri kompiliranju podataka za ovaj provedbeni tehnički standard institucije uzimaju u obzir tretman fiducijarne imovine u skladu s člankom 429. stavkom 13.
The average shall be size weighted, based on the size of different amounts of funding received in proportion to the total funding received from that counterparty.
CRR-a.
Weighted average residual maturity
Omjer financijske poluge temelji se na mjeri kapitala i mjeri ukupne izloženosti, koje se mogu izračunati pomoću rubrika iz dijela A.
For the amount of funding received reported in column 060, from the counterparty reported in column 010, a weighted average residual maturity, in days, for that funding shall be recorded in column 080.
Omjer financijske poluge – definicija nakon potpunog uvođenja novih odredaba = LRCalc;310;010/LRCalc;290;010.
The weighted average residual maturity shall be calculated as the average maturity, in remaining days, of the funding received from that counterparty.
Omjer financijske poluge – definicija u prijelaznom razdoblju = LRCalc;320;010/LRCalc;300;010.
Concentration of funding by product type (C 68.00)
U cilju smanjenja opterećenja izvješćivanja za institucije s ograničenom izloženošću izvedenica koriste se sljedeće mjere za utvrđivanje relativne značajnosti izloženosti izvedenica u odnosu na ukupnu izloženost omjera financijske poluge.
This template seeks to collect information about the reporting institutions’ concentration of funding by product type, broken down into the funding types as specified in the following instructions regarding rows:
Institucije ove mjere izračunavaju kako slijedi:
Retail funding
Pri čemu je mjera ukupne izloženosti jednaka: LRCalc;290;010.
Retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61
Ukupna zamišljena vrijednost izvedenica = LR1; 010;070.
of which sight deposits;
Institucije uvijek iskazuju podatke iz ove rubrike.
Of the retail funding of row 010 those that are sight deposits.
Volumen kreditnih izvedenica = LR1;020;070 + LR1;050;070.
of which term deposits not withdrawable within the following 30 days;
Institucije uvijek iskazuju podatke iz ovih rubrika.
Of the retail funding of row 010 those that are term deposits not withdrawable within the following 30 days
Institucije moraju iskazati podatke iz rubrika iz točke 14. u sljedećem izvještajnom razdoblju ako je ispunjen jedan od sljedećih uvjeta:
of which term deposits withdrawable within the following 30 days;
udio izvedenica iz točke 7. veći je od 1,5 % na dva uzastopna referentna datuma izvješćivanja,;
Of the retail funding of row 010 those that are term deposits withdrawable within the following 30 days
udio izvedenica iz točke 7. veći je od 2,0 %.
of which savings accounts with either of the following characteristics:
Institucije kod kojih je ukupna zamišljena vrijednost izvedenica kako je utvrđena u točki 9. veća od 10 milijardi EUR iskazuju podatke iz rubrika iz točke 14., iako njihov udio izvedenica ne ispunjuje uvjete opisane u točki 11.
Of the retail funding of row 010 those that are savings accounts with either of the following characteristics:
Institucije su dužne iskazivati podatke iz rubrika iz točke 15. ako je ispunjen jedan od sljedećih uvjeta:
with a notice period for withdrawal greater than 30 days
volumen kreditnih izvedenica iz točke 10. veći je od 300 milijuna EUR na dva uzastopna referentna datuma izvješćivanja;
without a notice period for withdrawal which is greater than 30 days.
volumen kreditnih izvedenica iz točke 10. veći je od 500 milijuna EUR.
This row shall not be reported.
Institucije su u skladu s točkom 11. dužne iskazivati podatke iz sljedećih rubrika: LR1;010;010, LR1;010;020, LR1;010;050, LR1;020;010, LR1;020;020, LR1;020;050, LR1;030;050, LR1;030;070, LR1;040;050, LR1;040;070, LR1;050;010, LR1;050;020, LR1;050;050, LR1;060;010, LR1;060;020, LR1;060;050 i LR1;060;070.
with a notice period for withdrawal greater than 30 days;
Institucije su u skladu s točkom 13. dužne iskazivati podatke iz sljedećih rubrika: LR1;020;075, LR1;050;075 i LR1;050;085.
Of the retail funding of row 010 those that are savings accounts with a notice period for withdrawal greater than 30 days
C 47.00 – Izračun omjera financijske poluge (LRCalc)
without a notice period for withdrawal which is greater than 30 days
U ovom dijelu obrasca za izvješćivanje prikupljaju se podaci potrebni za izračun omjera financijske poluge kako je utvrđeno u člancima 429., 429.a i 429.b CRR-a.
Of the retail funding of row 010 those that are savings accounts without a notice period for withdrawal which is greater than 30 days.
O omjeru financijske poluge institucije izvješćuju svaka tri mjeseca.
Wholesale funding shall be considered to consist of any of the following:
U svakom tromjesečju vrijednost ‚referentni datum izvješćivanja‘ jest vrijednost na zadnji kalendarski dan trećeg mjeseca predmetnog tromjesečja.
All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61.
Institucije iskazuju podatke iz rubrika od 010;010 do 030;010, 060;010, 090;010, 110;010, i od 150;010 do 190;010 kao da se nisu primijenila izuzeća iz rubrika 050;010, 080;010, 100;010, 120;010, i 220;010.
unsecured wholesale funding;
Institucije iskazuju podatke iz rubrika od 010;010 do 240;010 kao da se nisu primijenila izuzeća iz rubrika 250;010i 260;010.
All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61 where the funding is unsecured.
Svaki iznos kojim se povećava regulatorni kapital ili izloženost omjera financijske poluge iskazuje se u pozitivnim vrijednostima.
of which loans and deposits from financial customers;
Nasuprot tome, svaki iznos kojim se smanjuje ukupni regulatorni kapital ili izloženost omjera financijske poluge iskazuje se u negativnim vrijednostima.
Of the funding in row 110, those that consist of loans and deposits from financial customers.
Redak i stupac
Funding from central banks shall be excluded from this row.
Vrijednosti izloženosti
of which loans and deposits from non-financial customers;
Transakcije financiranja vrijednosnim papirima: izloženost u skladu s člankom 429. stavkom 5. i člankom 429. stavkom 8.
Of the funding in row 110, those that consist of loans and deposits from non-financial customers.
CRR-a
of which loans and deposits from intra-group entities;
Članak 429. stavak 5. točka (d) i članak 429. stavak 8.
Of the funding in row 110, those that consist of loans and deposits from intra-group entities.
CRR-a
Wholesale funding from intra-group entities shall only be reported on a solo or subconsolidated basis.
Izloženost za transakcije financiranja vrijednosnim papirima u skladu s člankom 429. stavkom 5. točkom (d) i člankom 429. stavkom 8.
All counterparties other than those of retail deposits as defined in Article 3(8) of Delegated Regulation (EC) No 2015/61 where the funding is secured.
Institucije u ovoj rubrici uzimaju u obzir transakcije u skladu s člankom 429.b stavkom 6. točkom (c).
of which Securities Financing Transactions;
Institucije u ovu rubriku ne uključuju primljenu gotovinu ili vrijednosni papir koji je dostavljen drugoj ugovornoj strani u prethodno navedenim transakcijama ili zadržan u bilanci (odnosno nisu ispunjeni računovodstveni kriteriji za prestanak priznavanja).
Of the funding in row 150, that which is funding obtained from repurchase agreements as defined in Article 4(1) (82) of Regulation (EU) No 575/2013.
Umjesto toga institucije navedene stavke uključuju u rubriku 190,010.
of which covered bond issuances;
Institucije u ovu rubriku ne uključuju transakcije financiranja vrijednosnim papirima u kojima djeluju kao agent ako institucija klijentu ili drugoj ugovornoj strani pruža osiguranje ili jamstvo koje je ograničeno na bilo koju razliku između vrijednosti vrijednosnog papira ili gotovine koju je klijent pozajmio i vrijednosti kolaterala što ga je dužnik osigurao u skladu s člankom 429.b stavkom 6. točkom (a) CRR-a.
Of the funding in row 150, that which is funding obtained from covered bond issuance as defined in Article 129(4) or (5) of Regulation (EU) No 575/2013or Article 52(4) of Directive 2009/65/EC
Transakcije financiranja vrijednosnim papirima: uvećanje za kreditni rizik druge ugovorne strane
of which asset backed security issuances;
Članak 429.b stavak 1.
Of the funding in row 150, that which is funding obtained from asset backed security issuance including asset backed commercial paper
CRR-a
of which loans and deposits from intra-group entities.
Uvećanje za kreditni rizik druge ugovorne strane u transakcijama financiranja vrijednosnim papirima, uključujući i izvanbilančne, utvrđeno u skladu s člankom 429.b stavcima 2. ili 3., ovisno o tome što je primjenjivo.
Of the funding in row 150, that which is funding obtained from intra-group entities
Umjesto toga institucije te stavke uključuju u rubriku 040;010.
For the purpose of completing this template institutions shall report the total amount of funding received from each product type, which exceeds a threshold of 1 % of total liabilities.
Odstupanje za transakcije financiranja vrijednosnim papirima: uvećanje u skladu s člankom 429.b stavkom 4. i člankom 222.
For each product type, institutions shall report all of the columns 010 to 050.
CRR-a
The 1 % of total liabilities threshold shall be used to determine those product types from which funding has been obtained in accordance with the following:
Članak 429.b stavak 4. i članak 222.
the 1 % of total liabilities threshold shall be applied for the product types referred to in all of the following rows: 1.1 “Sight deposit”; 1.2 “Term deposits not withdrawable within the following 30 days”; 1.3 “Term deposits within the following 30 days”; 1.4 “Saving accounts”; 2.1 “Unsecured wholesale funding”; 2.2 “Secured wholesale funding”;
CRR-a
with regard to the calculation of the 1 % of total liabilities threshold for row 1.4 “Saving accounts” the threshold shall apply on the sum of 1.4.1 and 1.4.2;
Vrijednost izloženosti za transakcije financiranja vrijednosnim papirima, uključujući i izvanbilančne, izračunano u skladu s člankom 222.
for rows 1.
CRR-a, pri čemu primjenjivi ponder rizika podliježe donjoj granici od 20 %.
“Retail Funding” and 2.
Institucije u ovoj rubrici uzimaju u obzir transakcije u skladu s člankom 429.b stavkom 6. točkom (c).
“Wholesale Funding” the 1 % of total liabilities threshold applies on aggregated level only.
CRR-a.
The figures reported in rows 1.
Institucije u ovu rubriku ne uključuju transakcije kod kojih se dio uvećanja izloženosti vrijednosti omjera financijske poluge određuje u skladu s metodom definiranom u članku 429.b stavku 1.
“Retail”, 2.1 “Unsecured wholesale funding”, 2.2 “Secured wholesale funding” can include broader product types than the underlying “of which” items.
CRR-a.
Carrying amount received
Kreditni rizik druge ugovorne strane u transakcijama financiranja vrijednosnim papirima u kojima institucija djeluje kao agent u skladu s člankom 429.b stavkom 6.
Carrying amount of funding received for each of the product categories listed in the “Product name” column shall be reported in column 010 of the template
CRR-a
Of the total amount of funding received for each of the product categories listed in the “Product name” column reported in column 010, the amount which is covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country.
CRR-a
Note: the amounts reported in column 020 and column 030, for each of the product categories listed in the “Product name” column, shall be equal to the total amount received reported in column 010.
Vrijednost izloženosti za transakcije financiranja vrijednosnim papirima u kojima institucija djeluje kao agent, ako institucija klijentu ili drugoj ugovornoj strani pruža osiguranje ili jamstvo koje je ograničeno na bilo koju razliku između vrijednosti vrijednosnog papira ili gotovine koju je klijent pozajmio i vrijednosti kolaterala što ga je dužnik osigurao u skladu s člankom 429.b stavkom 6. točkom (a) CRR-a, sastoji se samo od uvećanja utvrđenog u skladu s člankom 429.b stavcima 2. ili 3.
Amount not covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country
CRR-a, ovisno o tome što je primjenjivo.
Of the total amount of funding received for each of the product categories listed in the “Product name” column reported in column 010, the amount which is not covered by a Deposit Guarantee Scheme according to Directive 2014/49/EU or an equivalent deposit guarantee scheme in a third country.
Institucije u ovu rubriku ne uključuju transakcije u skladu s člankom 429.b stavkom 6. točkom (c).
For the amount of funding received reported in column 010, from the product categories listed in the “Product name” column, a weighted average original maturity (in days) for that funding shall be recorded in column 040.
Umjesto toga institucije navedene stavke uključuju u rubrike 010;010 i 020;010 ili 010;010 i 030;010, ovisno o tome što je primjenjivo.
The weighted average original maturity shall be calculated as the average original maturity (in days) of the funding received for that product type.
(-) Izuzeti dio izloženosti prema središnjoj drugoj ugovornoj strani za transakcije financiranja vrijednosnim papirima koje su poravnane preko klijenta
The average shall be size weighted, based on the size of different amounts of funding received in proportion, to the total funding received from all issuances of that product type.
Članak 429. stavak 11. i članak 306. stavak 1. točka (c) CRR-a
For the amount of funding received reported in column 010, from the product categories listed in the “Product name” column, a weighted average residual maturity (in days) for that funding shall be recorded in column 050.
Izuzeti dio izloženosti iz trgovanja prema središnjoj drugoj ugovornoj strani za transakcije financiranja vrijednosnim papirima koje su poravnane preko klijenta, uz uvjet da te stavke ispunjuju uvjete utvrđene u članku 306. stavku 1. točki (c) CRR-a.