natgillin/translations-raw huggingface dataset:
In this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 of CRR in addition to the capital conservation buffer shall be reported.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos neizravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze u skladu s člankom 474. točkom (b) i člankom 475. stavkom 2. točkom (b) CRR-a.
In this cell the amount of the systemic risk buffer shall be reported.
Članak 66. točka (a), članak 476., članak 477. stavak 2. i članak 478.
In this cell the amount of the Global Systemically Important Institution buffer shall be reported.
CRR-a
In this cell the amount of the Other Systemically Important Institution buffer shall be reported.
Pri određivanju iznosa ulaganja koji je potrebno odbiti, institucije uzimaju u obzir odredbe članka 67.
There are different sets of templates for the Standardised approach and the IRB approach for credit risk.
CRR-a
Additionally, separate templates for the geographical breakdown of positions subject to credit risk shall be reported if the relevant threshold as set out in Article 5(a)(4) is exceeded.
Budući da se tretman ‚preostalog iznosa’ razlikuje ovisno o prirodi instrumenta (članak 477. stavak 2.
Reporting of CRM techniques with substitution effect
CRR-a), institucije raščlanjuju prethodno navedena ulaganja prema ‚izravnim’ i ‚neizravnim’ vlastitim ulaganjima u dopunski kapital.
Article 235 of CRR describes the computation procedure of the exposure which is fully protected by unfunded protection.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 66. točkom (a) CRR-a.
Article 236 of CRR describes the computation procedure of exposure which is fully protected by unfunded protection in the case of full protection/partial protection — equal seniority.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos izravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze u skladu s člankom 476. točkom (b) i člankom 477. stavkom 2. točkom (a) CRR-a
Articles 196, 197 and 200 of CRR regulate the funded credit protection.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: ukupan iznos neizravnih ulaganja, uključujući instrumente koje bi institucija mogla biti obvezna kupiti na temelju postojeće ili potencijalne ugovorne obveze u skladu s člankom 476. točkom (b) i člankom 477. stavkom 2. točkom (b) CRR-a
Reporting of exposures to obligors (immediate counterparties) and protection providers which are assigned to the same exposure class shall be done as an inflow as well as an outflow to the same exposure class.
Budući da se tretman ‚preostalog iznosa’ razlikuje ovisno o tome treba li ulaganje u redovni osnovni kapital, dodatni osnovni kapital ili dopunski kapital u subjektu financijskog sektora smatrati značajnim ili ne (članak 472. stavak 9., članak 475. stavak 3. i članak 477. stavak 3.
The exposure type does not change because of unfunded credit protection.
CRR-a), institucije raščlanjuju recipročna međusobna ulaganja prema značajnim ulaganjima i ulaganjima koja nisu značajna.
If an exposure is secured by an unfunded credit protection, the secured part is assigned as an outflow e.g. in the exposure class of the obligor and as an inflow in the exposure class of the protection provider.
Članak 36. stavak 1. točka (g), članak 469. stavak 1., članak 472. stavak 9. i članak 478.
The substitution effect in the COREP reporting framework shall reflect the risk weighting treatment effectively applicable to the covered part of the exposure.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (g) CRR-a
As such, the covered part of the exposure is risk weighted according to the SA approach and shall be reported in the CR SA template.
Članak 36. stavak 1. točka (g), članak 469. stavak 1., članak 472. stavak 9. točka (a) i članak 478.
Reporting of Counterparty Credit Risk
CRR-a
Exposures stemming from Counterparty Credit Risk positions shall be reported in templates CR SA or CR IRB independent from whether they are Banking Book items or Trading Book items.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: preostali iznos u skladu s člankom 469. stavkom 1. točkom (b) CRR-a
The CR SA templates provide the necessary information on the calculation of own funds requirements for credit risk according to the standardised approach.
Članak 36. stavak 1. točka (g), članak 469. stavak 1., članak 472. stavak 9. točka (b) i članak 478.
the distribution of the exposure values according to the different, exposure types, risk weights and exposure classes;
Članak 56. točka (b), članak 474., članak 475. stavak 3. i članak 478.
the amount and type of credit risk mitigation techniques used for mitigating the risks.
CRR-a
Scope of the CR SA template
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 56. točkom (b) CRR-a
According to Article 112 of CRR each SA exposure shall be assigned to one of the 16 SA exposure classes in order to calculate the own funds requirements.
Članak 56. točka (b), članak 474., članak 475. stavak 3. točka (a) i članak 478.
The information in CR SA is required for the total exposure classes and individually for each of the exposure classes as defined for the standardised approach.
CRR-a
The total figures as well as the information of each exposure class are reported in a separate dimension.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: preostali iznos u skladu s člankom 475. stavkom 3.
However the following positions are not within the scope of CR SA:
CRR-a
Exposures assigned to exposure class “items representing securitisation positions” according to Article 112 (m) of CRR which shall be reported in the CR SEC templates.
Članak 56. točka (b), članak 474., članak 475. stavak 3. točka (b) i članak 478.
Exposures deducted from own funds.
CRR-a
The scope of the CR SA template covers the following own funds requirements:
Članak 66. točka (b), članak 476., članak 477. stavak 3. i članak 478.
Credit risk in accordance with Chapter 2 (Standardised Approach) of Title II of Part Three of CRR in the banking book, among which Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the banking book;
CRR-a
Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the trading book;
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 66. točkom (b) CRR-a
Settlement risk arising from free deliveries in accordance with Article 379 of CRR in respect of all the business activities.
Članak 66. točka (b), članak 476., članak 477. stavak 3. točka (a) i članak 478.
The scope of the template are all exposures for which the own funds requirements are calculated according to part 3 title II chapter 2 of CRR in conjunction with part 3 title II chapter 4 and 6 of CRR.
CRR-a
Institutions that apply Article 94(1) of CRR also need to report their trading book positions in this template when they apply part 3 title II chapter 2 of CRR to calculate the own funds requirements thereof (part 3 title II chapter 2 and 6 and title V of CRR).
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: preostali iznos u skladu s člankom 477. stavkom 3.
Therefore the template provides not only detailed information on the type of the exposure (e.g. on balance sheet/off balance sheet items), but also information on the allocation of risk weights within the respective exposure class.
CRR-a
In addition CR SA includes memorandum items in rows 290 to 320 in order to collect further information about exposures secured by mortgages on immovable property and exposures in default.
Članak 66. točka (b), članak 476., članak 477. stavak 3. točka (b) i članak 478.
These memorandum items shall only be reported for the following exposure classes:
CRR-a
Central governments or central banks (Article 112 point (a) of CRR)
Članak 36. stavak 1. točka (h), članak 469. stavak 1., članak 472. stavak 10. i članak 478.
Regional governments or local authorities (Article 112 point (b) of CRR)
CRR-a
Public sector entities (Article 112 point (c) of CRR)
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom (h) CRR-a
Institutions (Article 112 point (f) of CRR)
Članak 56. točka (c), članak 474., članak 475. stavak 4. i članak 478.
Corporates (Article 112 point (g) of CRR)
CRR-a
Retail (Article 112 point (h) of CRR).
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 56. točkom (c) CRR-a
The reporting of the memorandum items affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of CRR nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA.
Članak 66. točka (c), članak 476., članak 477. stavak 4. i članak 478.
The memorandum rows provide additional information about the obligor structure of the exposure classes “in default” or “secured by immovable property”.
CRR-a
Exposures shall be reported in these rows where the obligors would have been reported in the exposure classes “Central governments or central banks”, “Regional governments or local authorities”, “Public sector entities”, “Institutions”, “Corporates” and “Retail” of CR SA, if those exposures were not assigned to the exposure classes “in default” or “secured by immovable property”.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 66. točkom (c) CRR-a
However the figures reported are the same as used to calculate the risk weighted exposure amounts in the exposure classes “in default” or ‘secured by immovable property.
Članak 470. stavci 2. i 3.
E.g. if an exposure, the risk exposure amounts of which are calculated subject to Article 127 of CRR and the value adjustments are less than 20 %, then this information is reported in CR SA, row 320 in the total and in the exposure class “in default”.
CRR-a
If this exposure, before it defaulted, was an exposure to an institution then this information shall also be reported in row 320 of exposure class “institutions”.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: Članak 470. stavak 1.
Assignment of exposures to exposure classes under the Standardised Approach
CRR-a
In order to ensure a consistent categorisation of exposures into the different exposure classes as defined in Article 112 of CRR the following sequential approach shall be applied:
Članak 469. stavak 1. točka (c), članak 478. i članak 472. stavak 5.
In the first step the Original exposure pre conversion factors is classified into the corresponding (original) exposure class as referred to in Article 112 of CRR, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
CRR-a
In a second step the exposures may be redistributed to other exposure classes due to the application of credit risk mitigation (CRM) techniques with substitution effects on the exposure (e.g. guarantees, credit derivatives, financial collateral simple method) via inflows and outflows.
Dio odgođene porezne imovine koja ovisi o budućoj profitabilnosti i proizlazi iz privremenih razloga koji premašuje prag od 10 % iz članka 470. stavka 2. točke (a) CRR-a.
The following criteria apply for the classification of the Original exposure pre conversion factors into the different exposure classes (first step) without prejudice to the subsequent redistribution caused by the use of CRM techniques with substitution effects on the exposure or to the treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Članak 36. stavak 1. točka (i.), članak 469. stavak 1., članak 472. stavak 11. i članak 478.
For the purpose of classifying the original exposure pre conversion factor in the first step, the CRM techniques associated to the exposure shall not be considered (note that they shall be considered explicitly in the second phase) unless a protection effect is intrinsically part of the definition of an exposure class as it is the case in the exposure class mentioned in Article 112 point (i) of CRR (exposures secured by mortgages on immovable property).
CRR-a
Article 112 of CRR does not provide criteria for disjoining the exposure classes.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 36. stavkom 1. točkom i.
This might imply that one exposure could potentially be classified in different exposure classes if no prioritisation in the assessment criteria for the classification is provided.
CRR-a
The most obvious case arises between exposures to institutions and corporate with a short-term credit assessment (Article 112 point (n) of CRR) and exposures to institutions (Article 112 point (f) of CRR)/exposures to corporates (Article 112 point (g) of CRR).
Članak 56. točka (d), članak 474., članak 475. stavak 4. i članak 478.
In this case it is clear that there is an implicit prioritisation in CRR since it shall be assessed first if a certain exposure fit for being assigned to Short-term exposures to institutions and corporate and only afterwards do the same process for exposures to institutions and exposures to corporates.
CRR-a
Otherwise it is obvious that the exposure class mentioned in Article 112 point (n) of CRR shall never be assigned an exposure.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 56. točkom (d) CRR-a
The example provided is one of the most obvious examples but not the only one.
Članak 66. točka (d), članak 476., članak 477. stavak 4. i članak 478.
It is worth noting that the criteria used for establishing the exposure classes under the standardised approach are different (institutional categorisation, term of the exposure, past due status, etc.) which is the underlying reason for non disjoint groupings.
CRR-a
For a homogeneous and comparable reporting it is necessary to specify prioritisation assessment criteria for the assignment of the Original exposure pre conversion factor by exposure classes, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Iznos koji je potrebno iskazati u stupcu 060 ovog retka: originalan odbitak u skladu s člankom 66. točkom (d) CRR-a
The prioritisation criteria presented below using a decision tree scheme are based on the assessment of the conditions explicitly laid down in CRR for an exposure to fit in a certain exposure class and, if it is the case, on any decision on the part of the reporting institutions or the supervisor on the applicability of certain exposure classes.
Članak 471.
As such, the outcome of the exposure assignment process for reporting purposes would be in line with CRR provisions.
CRR-a
This does not preclude institutions to apply other internal assignment procedures that may also be consistent with all relevant CRR provisions and its interpretations issued by the appropriate fora.
Članak 481.
An exposure class shall be given priority to others in the assessment ranking in the decision tree (i.e. it shall be first assessed if an exposure can be assigned to it, without prejudice to the outcome of that assessment) if otherwise no exposures would potentially be assigned to it.
CRR-a Ovaj redak odražava ukupan učinak prijelaznih odredbi na dodatne filtre i odbitke.
This would be the case when in the absence of prioritisation criteria one exposure class would be a subset of others.
U skladu s člankom 481.
As such the criteria graphically depicted in the following decision tree would work on a sequential process.
CRR-a, u stavci 1.3.3 institucije iskazuju informacije o filtrima i odbicima zahtijevanima u skladu s nacionalnim mjerama za prenošenje članaka 57. i 66.
With this background the assessment ranking in the decision tree mentioned below would follow the following order:
Direktive 2006/48/EZ i članaka 13. i 16.
Securitisation positions;
Direktive 2006/49/EZ te koji nisu zahtijevani u skladu s dijelom drugim.
Items associated with particular high risk;
Institucije iskazuju informacije povezane s prijelaznim aranžmanima zbog primjene MSFI-ja 9 u skladu s primjenjivim pravnim odredbama.
Exposures in default;
C 05.02 – Instrumenti Koji Se Nastavljaju Priznavati: Instrumenti Koji Nisu Instrumenti Državne Potpore (Ca5.2)
Exposures in the form of units or shares in collective investment undertakings (“CIU”)/Exposures in the form of covered bonds (disjoint exposure classes);
Institucije iskazuje informacije o prijelaznim odredbama za instrumente koji se nastavljaju priznavati i koji nisu instrumenti državne potpore (članci od 484. do 491.
Exposures secured by mortgages on immovable property;
CRR-a).
Other items;
Članak 484. stavci od 3. do 5.
Exposures to institutions and corporates with a short-term credit assessment;
CRR-a Instrumenti koji ispunjavaju uvjete za svaki redak, uključujući njihove povezane premije na dionice
All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.
Članak 486. stavci od 2. do 4.
In the case of exposures in the form of units or shares in collective investment undertakings and where the look through approach (Article 132(3) to (5) of CRR) is used, the underlying individual exposures shall be considered and classified into their corresponding risk weight line according to their treatment, but all the individual exposures shall be classified within the exposure class of exposures in the form of units or shares in collective investment undertakings (“CIU”).
CRR-a
In the case of “nth” to default credit derivatives specified in Article 134(6) of CRR, if they are rated, they shall be directly classified as securitisation positions.
Članak 486. stavak 5.
If they are not rated, they shall be considered in the “Other items” exposure class.
CRR-a
In this latter case the nominal amount of the contract shall be reported as the Original exposure pre conversion factors in the line for “Other risk weights” (the risk weight used shall be that specified by the sum indicated under Article 134(6) of CRR.
Članak 486. stavci od 2. do 5.
In a second step, as a consequence of credit risk mitigation techniques with substitution effects, exposures shall be reallocated to the exposure class of the protection provider.
CRR-a
DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH ACCORDING TO CRR
Iznos koji je potrebno iskazati jednak je iznosima iskazanima u odgovarajućim stupcima u retku 060 obrasca CA 5.1.
Original exposure pre conversion factors
Instrumenti koji ispunjavaju uvjete iz članka 57. točke (a) Direktive 2006/48/EZ
Does it fit for being assigned to the exposure class of Article 112 (m)?
Članak 484. stavak 3.
Securitisation positions
CRR-a
Does it fit for being assigned to the exposure class of Article 112point (k)?
Iznos koji je potrebno iskazati uključuje povezane račune premija na dionice.
Items associated with particular high risk (also see Article 128)
Instrumenti koji ispunjavaju uvjete iz članka 57. točke (ca) i članka 154. stavaka 8. i 9.
Does it fit for being assigned to the exposure class of Article 112 point (p)?
Direktive 2006/48/EZ, podložno ograničenju iz članka 489.
Equity exposures (also see Article 133)
Članak 484. stavak 4.
Does it fit for being assigned to the exposure class of Article 112 point (j)?
CRR-a
Does it fit for being assigned to the exposure classes of Article 112 points (l) and (o)?
Članak 484. stavak 4. i članak 489.
Exposures in the form of units or shares in collective investment undertakings (CIU)
Članak 489.
Exposures in the form of covered bonds (also see Article 129)
CRR-a
These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above).
Članak 489. stavak 3. i članak 491. točka (a) CRR-a
Therefore the assignment to one of them is straightforward.
Članak 489. stavak 5. i članak 491. točka (a) CRR-a
Does it fit for being assigned to the exposure class of Article 112 point (i)?
Instrumenti s opcijom kupnje koja se može izvršiti prije 20. srpnja 2011. ili na taj dan koji ne ispunjavaju uvjete iz članka 52.
Exposures secured by mortgages on immovable property (also see Article 124)
CRR-a nakon datuma efektivnog dospijeća
Does it fit for being assigned to the exposure class of Article 112 point (q)?
Članak 489. stavak 6. i članak 491. točka (c) CRR-a
Does it fit for being assigned to the exposure class of Article 112 point (n)?
Iznos koji je potrebno iskazati uključuje povezane račune premija na dionice
Exposures to institutions and corporates with a short-term credit assessment
Članak 487. stavak 1.
The exposure classes below are disjoint among themselves.
CRR-a
Exposures to central governments or central banks
Prekoračenje ograničenja za instrumente redovnog osnovnog kapitala koji se nastavljaju priznavati može se tretirati kao instrumente koji se mogu nastaviti priznavati kao instrumenti dodatnog osnovnog kapitala.
Exposures to regional governments or local authorities
Članak 484. stavak 5.
Exposures to public sector entities
CRR-a
Exposures to multilateral development banks
Ukupne stavke bez poticaja na otkup
Exposures to international organisations
Članak 490.
Exposures to corporates
Stavke s opcijom kupnje koja se može izvršiti nakon izvještajnog datuma koje ispunjavaju uvjete iz članka 63.
Retail exposures
CRR-a nakon datuma efektivnog dospijeća
Clarifications on the scope of some specific exposure classes referred to in Article 112 of CRR
Članak 490. stavak 3. i članak 491. točka (a) CRR-a
Exposure Class “Institutions”
Članak 490. stavak 5. i članak 491. točka (a) CRR-a
Reporting of intra-group exposures according to Article 113(6) to (7) of CRR shall be done as follows:
Stavke s opcijom kupnje koja se može izvršiti prije 20. srpnja 2011. ili na taj dan koje ne ispunjavaju uvjete iz članka 63.
Exposures which fulfil the requirements of Article 113(7) of CRR shall be reported in the respective exposure classes where they would be reported if they were no intra-group exposures.
CRR-a nakon datuma efektivnog dospijeća
According Article 113(6) and (7) of CRR “an institution may, subject to the prior approval of the competent authorities, decide not to apply the requirements of paragraph 1 of this Article to the exposures of that institution to a counterparty which is its parent undertaking, its subsidiary, a subsidiary of its parent undertaking or an undertaking linked by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC.”
Članak 490. stavak 6. i članak 491. točka (c) CRR-a
This means that intra-group counterparties are not necessarily institutions but also undertakings which are assigned to other exposure classes, e.g. ancillary services undertakings or undertakings within the meaning of Article 12(1) of Directive 83/349/EEC.
Članak 487. stavak 2.
Therefore intra-group exposures shall be reported in the corresponding exposure class.
CRR-a
Exposure Class “Covered Bonds”
Prekoračenje ograničenja za instrumente dodatnog osnovnog kapitala koji se nastavljaju priznavati može se tretirati kao instrumente koji se mogu nastaviti priznavati kao instrumenti dopunskog kapitala.
The assignment of SA exposures to the exposure class “covered bonds” shall be done as follows:
Izvješćivanje u skladu s obrascima C 06.01 i C 06.02 potrebno je ako se kapitalni zahtjevi izračunavaju na konsolidiranoj osnovi.