natgillin/translations-raw huggingface dataset:
Equity exposures in the trading book (in case where institutions are not exempted from calculating own funds requirements for trading book positions according to Article 94 of CRR).
Izloženosti koje se zbog postojanja netiranja između različitih kategorija proizvoda (kako je definirano u članku 272. točki 11.
Equity exposures subject to the partial use of the standardised approach (Article 150 of CRR), including:
CRR-a) ne mogu rasporediti u izvedenice i transakcije s dugim rokom namire ili transakcije financiranja vrijednosnim papirima iskazuju se u ovom retku.
Grandfathered equity exposures according to Article 495(1) of CRR,
RAŠČLAMBA IZLOŽENOSTI PREMA PONDERIMA RIZIKA
Equity exposures to entities whose credit obligations are assigned a 0 % risk weight under the Standardised Approach, including those publicly sponsored entities where a 0 % risk weight can be applied (Article 150(1) point (g) of CRR),
Članak 306. stavak 1.
Equity exposures incurred under legislated programmes to promote specified sectors of the economy that provide significant subsidies for the investment to the institution and involve some form of government oversight and restrictions on the equity investments (Article 150(1) point (h) of CRR).
CRR-a
Equity exposures to ancillary services undertakings whose risk weighted exposure amounts may be calculated according to the treatment of “other non credit-obligation assets” (in accordance with Article 155(1) of CRR).
Članak 305. stavak 3.
Equity claims deducted from own funds in accordance with Articles 46 and 48 of CRR.
CRR-a
Instructions concerning specific positions (applicable to both CR EQU IRB 1 and CR EQU IRB 2)
Članak 232. stavak 3. točka (c) CRR-a
The obligor grade is a row identifier and shall be unique for each row in the table.
Članak 133. stavak 2. i članak 48. stavak 4.
PD ASSIGNED TO THE OBLIGOR GRADE (%)
CRR-a
Institutions applying the PD/LGD approach report in column 010 the probability of default (PD) calculated in accordance with the provisions referred to in Article 165(1) of CRR.
Članak 133. stavak 2. i članak 379.
The PD assigned to the obligor grade or pool to be reported shall be in line with the minimum requirements as laid down in Part Three, Title II, Chapter 3, Section 6 of CRR.
CRR-a
For each individual grade or pool, the PD assigned to that specific obligor grade or pool shall be reported.
Ovaj se redak ne može upotrebljavati za kategorije izloženosti prema državi, trgovačkim društvima, institucijama i stanovništvu.
For figures corresponding to an aggregation of obligor grades or pools (e.g. “total exposures”) the exposure weighted average of the PDs assigned to the obligor grades or pools included in the aggregation shall be provided.
Za izvješćivanje izloženosti na koje se ne primjenjuju ponderi rizika navedeni u obrascu.
All exposures, including defaulted exposures are to be considered for the purpose of the calculation of the exposure weighted average PD.
Članak 113. stavci od 1. do 5.
For the calculation of the exposure-weighted average PD, the exposure value taking into account unfunded credit protection (column 060) shall be used for weighting purposes.
CRR-a
Institutions report in column 020 the original exposure value (pre conversion factors).
Kreditne izvedenice bez rejtinga na osnovi ‚n-tog’ nastanka statusa neispunjavanja obveza u skladu sa standardiziranim pristupom (članak 134. stavak 6.
According to the provisions laid down in Article 167 of CRR, the exposure value for equity exposures shall be the accounting value remaining after specific credit risk adjustments.
CRR-a) iskazuju se u ovom retku u kategoriji izloženosti ‚Ostale stavke’.
The exposure value of off-balance sheet equity exposures shall be its nominal value after specific credit risk adjustments.
Vidjeti i članak 124. stavak 2. i članak 152. stavak 2. točku (b) CRR-a.
Institutions also include in column 020 off balance sheet items referred to in Annex I of CRR assigned to the equity exposure class (e.g. “the unpaid portion of partly-paid shares”).
Bilješke
Institutions applying the Simple Risk Weight approach or the PD/LGD approach (as referred to in Article 165(1) also consider the offsetting provisions referred to in Article 155(2) of CRR.
Vidjeti i objašnjenje svrhe bilješki u odjeljku s općim napomenama obrasca CR SA.
Irrespective of the approach adopted for the calculation of risk weighted exposure amounts for equity exposures, institutions may recognize unfunded credit protection obtained on equity exposures (Article 155(2),(3) and (4) of CRR).
Članak 112. točka i.
Institutions applying the Simple Risk Weight approach or the PD/LGD approach report in columns 030 and 040 the amount of unfunded credit protection under the form of guarantees (column 030) or credit derivatives (column 040) recognised in accordance with the methods set out in Part Three, Title II, Chapter 4 of CRR.
CRR-a
Institutions report in column 050 the part of the original exposure pre conversion factors covered by unfunded credit protection recognised in accordance with the methods set out in Part Three, Title II, Chapter 4 of CRR.
To je samo bilješka.
Institutions applying the Simple Risk Weight approach or the PD/LGD approach report in column 060 the exposure value taking into account substitution effects stemming from unfunded credit protection (Article 155(2) and (3), Article 167 of CRR).
Neovisno o izračunu iznosa izloženosti riziku za izloženosti osigurane poslovnim nekretninama u skladu s člancima 124. i 126.
As a reminder, in the case of equity off-balance sheet exposures, the exposure value shall be the nominal value after specific credit risk adjustments (Article 167 of CRR).
CRR-a, izloženosti se raščlanjuju i iskazuju u ovom retku na temelju kriterija jesu li izloženosti osigurane poslovnom nekretninom.
Institutions applying the PD/LGD approach report in column 070 of the CR EQU IRB 2 template the exposure weighted average of the LGDs assigned to the obligor grades or pools included in the aggregation; the same applies for row 020 of the CR EQU IRB template.
Članak 112. točka (j) CRR-a.
The exposure value taking into account unfunded credit protection (column 060) shall be used for the calculation of the exposure-weighted average LGD.
Izloženosti uključene u kategoriju izloženosti ‚sa statusom neispunjavanja obveza’ koje se uključuju u ovu kategoriju izloženosti ako nisu bile u statusu neispunjavanja obveza.
Institutions shall take into accounts the provisions laid down in Article 165(2) of CRR.
Članak 112. točka i.
Institutions report risk-weighted exposure amounts for equity exposures in column 080, calculated in accordance with the provisions laid down in Article 155 of CRR.
CRR-a.
In case where institutions applying the PD/LGD approach do not have sufficient information to use the definition of default set out in Article 178 of CRR, a scaling factor of 1.5 shall be assigned to the risk weights when calculating risk weighted exposure amounts (Article 155(3) of CRR).
Neovisno o izračunu iznosa izloženosti riziku za izloženosti osigurane stambenim nekretninama u skladu s člancima 124. i 125.
With regard to the input parameter M (Maturity) to the risk-weight function, the maturity assigned to equity exposures equals 5 years (Article 165(3) of CRR).
CRR-a, izloženosti se raščlanjuju i iskazuju u ovom retku na temelju kriterija jesu li izloženosti osigurane nekretninom.
MEMORANDUM ITEM: EXPECTED LOSS AMOUNT
Opseg obrasca CR IRB
Institutions report in column 090 the expected loss amount for equity exposures calculated in accordance with Article 158(4), (7), (8) and (9) of CRR.
Obrascem CR IRB obuhvaćeni su kapitalni zahtjevi za:
In accordance with Article 155 of CRR, institutions may employ different approaches (Simple Risk Weight approach, PD/LGD approach or Internal Models approach) to different portfolios when they use these different approaches internally.
i. kreditni rizik u knjizi pozicija kojima se ne trguje, među ostalim:
Institutions shall also report in the CR EQU IRB 1 template risk-weighted exposure amounts for those equity exposures which attract a fixed risk-weight treatment (without however being explicitly treated according to the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk Standardised approach).
kreditni rizik druge ugovorne strane u knjizi pozicija kojima se ne trguje;
CR EQU IRB 1 — row 020,
razrjeđivački rizik za otkupljena potraživanja;
Institutions applying the PD/LGD approach (Article 155(3) of CRR) shall report the required information in row 020 of the CR EQU IRB 1 template.
kreditni rizik druge ugovorne strane u knjizi trgovanja;
CR EQU IRB 1 — rows 050- 090
slobodne isporuke koje proizlaze iz svih poslovnih aktivnosti.
Institutions applying the Simple Risk Weight approach (Article 155(2) of CRR) shall report the required information according to the characteristics of the underlying exposures in rows 050 to 090.
Opseg obrasca odnosi se na izloženosti za koje se iznosi izloženosti ponderirani rizikom izračunavaju u skladu s dijelom trećim glavom II. poglavljem 3. člancima od 151. do 157.
CR EQU IRB 1 — row 100
CRR-a (IRB pristup).
Institutions applying the Internal Models approach (Article 155(4) of CRR) shall report the required information in row 100.
Obrascem CR IRB nisu obuhvaćeni sljedeći podaci:
CR EQU IRB 1 — row 110
i. izloženosti na osnovi vlasničkih ulaganja, koje se iskazuju u obrascu CR EQU IRB;
EQUITY EXPOSURES SUBJECT TO RISK WEIGHTS
sekuritizacijske pozicije, koje se iskazuju u obrascima s detaljnijim podacima CR SEC SA, CR SEC IRB i/ili CR SEC;
Institutions applying the IRB approach shall report risk weighted exposure amounts for those equity exposures which attract a fixed risk weight treatment (without however being explicitly treated according to the Simple Risk Weight approach or the (temporary or permanent) partial use of the credit risk standardised approach).
‚ostala imovina’, u skladu s člankom 147. stavkom 2. točkom (g) CRR-a.
As an example,
Ponder rizika za tu kategoriju izloženosti treba odrediti na 100 % u svakom trenutku, izuzev gotovine u blagajni, istovjetnih gotovinskih stavki i izloženosti koje su ostatak vrijednosti imovine dane u zajam, u skladu s člankom 156.
the risk weighted exposure amount of equity positions in financial sector entities treated in accordance with Article 48(4) of CRR, as well as
CRR-a.
equity positions risk-weighted with 370 % in accordance with Article 471(2) CRR
Iznosi izloženosti ponderirani rizikom za tu kategoriju izloženosti iskazuju se izravno u obrascu CA;
shall be reported in row 110.
rizik prilagodbe kreditnom vrednovanju, koji se iskazuje u obrascu za CVA rizik;
Institutions applying the PD/LGD approach (Article 155(3) of CRR) shall report the required information in the CR EQU IRB 2 template.
Obrascem CR IRB ne propisuje se geografska raščlamba izloženosti u skladu s IRB pristupom prema boravištu druge ugovorne strane.
In case where institutions using the PD/LGD approach apply a unique rating system or are able to report according to an internal master scale, they report in CR EQU IRB 2 the rating grades or pools associated to this unique rating system/masterscale.
Ta se raščlamba iskazuje u obrascu CR GB.
In any other case, the different rating systems shall be merged and ordered according to the following criteria: Obligor grades or pools of the different rating systems shall be pooled together and ordered from the lower PD assigned to each obligor grade or pool to the higher.
Radi pojašnjenja upotrebljava li institucija vlastite procjene LGD-a i/ili kreditnih konverzijskih faktora, za svaku iskazanu kategoriju izloženosti dostavljaju se sljedeće informacije:
This template requests information on both trading and non-trading book transactions which are unsettled after their due delivery dates, and their corresponding own funds requirements for settlement risk according to Articles 92(3) point (c) ii) and 378 of CRR.
‚NE’ = ako se upotrebljavaju nadzorne procjene LGD-a i kreditnih konverzijskih faktora (osnovni IRB pristup)
Institutions report in the CR SETT template information on the settlement/delivery risk in connection with debt instruments, equities, foreign currencies and commodities held in their trading or non-trading book.
‚DA’ = ako se upotrebljavaju vlastite procjene LGD-a i kreditnih konverzijskih faktora (napredni IRB pristup)
According to Article 378 of CRR, repurchase transactions, securities or commodities lending and securities or commodities borrowing in connection with debt instruments, equities, foreign currencies and commodities are not subject to settlement/delivery risk.
U svakom slučaju, za izvješćivanje o portfeljima izloženosti prema stanovništvu potrebno je iskazati ‚DA’.
Note however that, derivatives and long settlement transactions unsettled after their due delivery dates are nevertheless subject to own funds requirements for settlement/delivery risk as determined in Article 378 of CRR.
Ako institucija upotrebljava vlastite procjene LGD-a za izračun iznosa izloženosti ponderiranih rizikom za dio svojih izloženosti u skladu s IRB pristupom i nadzorne procjene LGD-a za izračun iznosa izloženosti ponderiranih rizikom za drugi dio izloženosti u skladu s IRB pristupom, potrebno je iskazati obrazac s ukupnim podacima CR IRB za pozicije u skladu s osnovnim IRB pristupom i obrazac s ukupnim podacima CR IRB za pozicije u skladu s naprednim IRB pristupom.
In the case of unsettled transactions after the due delivery date, institutions calculate the price difference to which they are exposed.
Raščlamba obrasca CR IRB
This is the difference between the agreed settlement price for the debt instrument, equity, foreign currency or commodity in question and its current market value, where the difference could involve a loss for the institution.
CR IRB čine dva obrasca.
Institutions multiply this difference by the appropriate factor of Table 1 of Article 378 of CRR to determine the corresponding own funds requirements.
CR IRB 1 sadržava opći pregled izloženosti u skladu s IRB pristupom i različite metode izračuna ukupnih iznosa izloženosti riziku te raščlambu ukupnih izloženosti prema vrsti izloženosti.
According to Article 92(4) Point (b), the own funds requirements for settlement/delivery risk shall be multiplied by 12.5 to calculate the risk exposure amount.
CR IRB 2 sadržava raščlambu ukupnih izloženosti raspoređenih u rejting-kategorije dužnika ili skupove izloženosti.
Note that own funds requirements for free deliveries as laid down in Article 379 of CRR are not within the scope of the CR SETT template; the latter shall be reported in the credit risk templates (CR SA, CR IRB).
Obrasci CR IRB 1 i CR IRB 2 iskazuju se zasebno za sljedeće kategorije i potkategorije izloženosti:
In accordance with Article 378 of CRR, institutions report in this column 010 the unsettled transactions after their due delivery date at the respective agreed settlement prices.
Ukupno
All unsettled transactions shall be included in this column 010, irrespective of whether or not they are at a gain or at a loss after the due settlement date.
(Obrazac s ukupnim podacima mora se iskazati za osnovni IRB pristup i zasebno za napredni IRB pristup.)
In accordance with Article 378 of CRR, institutions report in column 020 the price difference between the agreed settlement price and its current market value for the debt instrument, equity, foreign currency or commodity in question, where the difference could involve a loss for the institution.
Središnje banke i središnje države
Only unsettled transactions at a loss after the due settlement date shall be reported in column 020
(članak 147. stavak 2. točka (a) CRR-a)
Institutions report in column 030 the own funds requirements calculated in accordance with Article 378 of CRR.
(članak 147. stavak 2. točka (b) CRR-a)
In accordance with Article 92(4) point (b) of CRR, institutions multiply their own funds requirements reported in column 030 by 12.5 in order to obtain the settlement risk exposure amount.
Trgovačka društva – MSP
Institutions report in row 010 aggregated information in relation with settlement/delivery risk for non-trading book positions (in accordance with Articles 92(3) point (c) ii) and 378 of CRR).
(članak 147. stavak 2. točka (c) CRR-a)
Institutions report in 010/010 the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices.
Trgovačka društva – specijalizirano financiranje
Institutions report in 010/020 the aggregated information for price difference exposure due to unsettled transactions at a loss.
(članak 147. stavak 8.
Institutions report in 010/030 the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the “price difference” reported in column 020 by the appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 of CRR).
CRR-a)
020 to 060
Trgovačka društva – ostalo
Transactions unsettled up to 4 days (Factor 0 %)
(sva trgovačka društva u skladu s člankom 147. stavkom 2. točkom (c) koja nisu iskazana u stavkama 4.1 i 4.2).
Transactions unsettled between 5 and 15 days (Factor 8 %)
Stanovništvo – izloženosti osigurane nekretninama MSP-ova
Transactions unsettled between 16 and 30 days (Factor 50 %)
(izloženosti obuhvaćene člankom 147. stavkom 2. točkom (d) u vezi s člankom 154. stavkom 3.
Transactions unsettled between 31 and 45 days (Factor 75 %)
CRR-a koje su osigurane nekretninama).
Institutions report the information in relation with settlement/delivery risk for non-trading book positions according to the categories referred to in Table 1 of Article 378 of CRR in rows 020 to 060.
(izloženosti obuhvaćene člankom 147. stavkom 2. točkom (d) CRR-a koje su osigurane nekretninama i nisu iskazane u stavci 5.1).
No own funds requirements for settlement/delivery risk are required for transactions unsettled less than 5 working days after the due settlement date.
(članak 147. stavak 2. točka (d) u vezi s člankom 154. stavkom 4.
Institutions report in 070/010 the aggregated sum of unsettled transactions after their due delivery dates at the respective agreed settlement prices.
(izloženosti u skladu s člankom 147. stavkom 2. točkom (d) koje nisu iskazane u stavkama 5.1 i 5.3).
Institutions report in 070/020 the aggregated information for price difference exposure due to unsettled transactions at a loss.
Stanovništvo – ostali ne–MSP-ovi
Institutions report in 070/030 the aggregated own funds requirements derived from summing the own funds requirements for unsettled transactions by multiplying the “price difference” reported in column 020 by an appropriate factor based on the number of working days after due settlement date (categories referred to in Table 1 of Article 378 of CRR).
(izloženosti u skladu s člankom 147. stavkom 2. točkom (d) koje nisu iskazane u stavkama 5.2 i 5.3).
080 to 120
C 08.01 – Kreditni rizik, kreditni rizik druge ugovorne strane i slobodne isporuke: IRB pristup kapitalnim zahtjevima (CR IRB 1)
Institutions report the information in relation with settlement/delivery risk for trading book positions according to the categories referred to in Table 1 of Article 378 of CRR in rows 080 to 120.
INTERNI REJTING-SUSTAV/PD RASPOREĐEN U REJTING-KATEGORIJU DUŽNIKA ILI SKUP IZLOŽENOSTI (%)
The information in this template shall be submitted with regard to all securitisations for which a significant risk transfer is recognised and in which the reporting institution is involved in a securitisation treated under the Standardised Approach.
PD raspoređen u rejting-kategoriju dužnika ili skup izloženosti temelji se na odredbama članka 180.
On reporting reference dates that are after 1 January 2019, securitisations the risk weighted exposure amount of which is determined based on the revised securitisation framework shall not be reported in this template, but only in template C 02.00.
CRR-a.
Equally, on reporting reference dates that are after 1 January 2019, securitisation positions, which are subject to a 1250 % risk weight in accordance with the revised securitisation framework and which are deducted from CET1 in accordance with Article 36(1) point (k) (ii) of CRR, shall not be reported in this template, but only in template C 01.00.
Za svaku pojedinu rejting-kategoriju ili skup iskazuje se PD raspoređen u specifičnu rejting-kategoriju dužnika ili skup izloženosti.
For the purposes of this template, all references to the Articles of Part Three, Title II, chapter 5 of CRR shall be read as references to CRR in the version applicable on 31 December 2018.
Za vrijednosti koje odgovaraju agregiranju rejting-kategorija dužnika ili skupova izloženosti (npr. ukupne izloženosti) dostavlja se ponderirani prosjek izloženosti PD-ova raspoređenih u rejting-kategoriju dužnika ili skupove izloženosti uključen u agregiranje.
The information to be reported is contingent on the role of the institution in the context of a securitisation.
Vrijednost izloženosti (stupac 110) upotrebljava se za izračun izloženošću ponderiranog prosječnog PD-a..
As such, specific reporting items are applicable for originators, sponsors and investors.
Za svaku pojedinu rejting-kategoriju ili skup iskazuje se PD raspoređen u specifičnu rejting-kategoriju dužnika ili skup izloženosti.
The CR SEC SA template gathers joint information on both traditional and synthetic securitisations held in the banking book, as defined in Article 242(10) and (11) of CRR, respectively.
Svi iskazani parametri rizika izvode se iz parametara rizika upotrijebljenih u internom rejting-sustavu koji je odobrilo nadležno tijelo.
TOTAL AMOUNT OF SECURITISATION EXPOSURES ORIGINATED
Rejting-skala za nadzor ne namjerava se uvesti niti je poželjna.
Originator institutions must report the outstanding amount at the reporting date of all current securitisation exposures originated in the securitisation transaction, irrespective of who holds the positions.
Ako institucija koja izvješćuje primjenjuje jedinstveni rejting-sustav ili može izvješćivati u skladu s internom rejting-skalom, upotrebljava se ta skala.
As such, on-balance sheet securitisation exposures (e.g. bonds, subordinated loans) as well as off-balance sheet exposures and derivatives (e.g. subordinated credit lines, liquidity facilities, interest rate swaps, credit default swaps, etc.) that have been originated in the securitisation shall be reported.
U suprotnom se različiti rejting-sustavi spajaju i određuju u skladu sa sljedećim kriterijima: rejting-kategorije dužnika različitih rejting-sustava grupiraju se i određuju od nižeg PD-a raspoređenog u svaku rejting-kategoriju dužnika prema višem.
In the case of traditional securitisations where the originator does not hold any position, then the originator shall not consider that securitisation in the reporting of the CR SEC SA or CR SEC IRB templates.
Ako institucija upotrebljava veliki broj rejting-kategorija ili skupova, s nadležnim tijelima može se dogovoriti iskazivanje smanjenog broja rejting-kategorija ili skupova.
For this purpose securitisation positions held by the originator include early amortisation provisions in a securitisation of revolving exposures, as defined under Article 242(12) of CRR.
Institucije unaprijed kontaktiraju s nadležnim tijelom ako žele iskazati drukčiji broj rejting-kategorija u odnosu na interni broj rejting-kategorija.
Following the provisions in Articles 249 and 250 of CRR the credit protection to the securitised exposures shall be as if there was no maturity mismatch.
Sve izloženosti, uključujući izloženosti sa statusom neispunjavanja obveza, potrebno je uzeti u obzir za potrebe izračuna izloženošću ponderiranog prosječnog PD-a (npr. za ‚ukupne izloženosti’).
(-) FUNDED CREDIT PROTECTION (CVA)
Izloženosti sa statusom neispunjavanja obveza izloženosti su raspoređene u zadnju rejting-kategoriju/kategorije s PD-om od 100 %.
The detailed calculation procedure of the volatility-adjusted value of the collateral (CVA) which is expected to be reported in this column is established in Article 223(2) of CRR.
Institucije iskazuju vrijednost izloženosti prije uzimanja u obzir bilo kakvih vrijednosnih usklađenja, rezervacija, učinaka na temelju tehnika smanjenja kreditnog rizika ili kreditnih konverzijskih faktora.