natgillin/translations-raw huggingface dataset:
For the purposes of paragraph 1, competent authorities shall confirm that the institution has appropriate documentation for the design and maintenance of the databases used in the institution's AMA framework, and that the documentation contains at least the following:
Nadležna tijela procjenjuju upravlja li institucija kvalitetno revizijom i internom validacijom tako da potvrđuju najmanje:
a global map of databases involved in the operational risk measurement system with their descriptions;
da su programima revizije za preispitivanje okvira naprednog pristupa obuhvaćene sve važne aktivnosti koje bi mogle instituciju izložiti značajnom operativnom riziku, uključujući eksternalizirane aktivnosti;
a data policy and a statement of responsibility;
da su tehnike interne validacije razmjerne promjenjivim tržišnim i poslovnim uvjetima te da njihovi ishodi podliježu revizijskom preispitivanju.
descriptions of work-flows and procedures related to data collection and data storage;
ODJELJAK 4.
a statement of weaknesses with all the weaknesses identified in the databases of the validation and review processes and a statement on how the institution plans to correct or reduce the weaknesses identified.
Kvaliteta podataka i IT infrastruktura
Competent authorities shall confirm that the policies on the SDLC for AMA are approved by the institution's management body and senior management.
Članak 18.
Where the institution uses external data sources, the institution shall ensure that the provisions in this Article are satisfied.
Kvaliteta podataka
Article 19
Nadležna tijela procjenjuju do koje se razine održava kvaliteta podataka koje institucija upotrebljava u okviru naprednog pristupa te da institucija redovito analizira postupke izgradnje i održavanja tako da provjeravaju raspolaže li institucija najmanje sljedećim skupovima podataka:
Supervisory assessment of IT infrastructure
podaci za sastavljanje i praćenje povijesti operativnog rizika, koje čine interni i eksterni podaci, analize scenarija, poslovno okruženje i faktori unutarnje kontrole;
Competent authorities shall assess the degree to which an institution ensures the soundness, robustness and performance of the IT infrastructure used for AMA purposes by confirming at least the following:
dodatni podaci, uključujući parametre modela, ishode modela i izvješća.
that the IT systems and infrastructure of the institution for AMA purposes are sound and resilient and that these features can be maintained on a continuous basis;
Za potrebe stavka 1. nadležna tijela potvrđuju da je institucija definirala odgovarajuće dimenzije kvalitete podataka za pružanje učinkovite potpore procesu upravljanja operativnim rizikom i sustavu mjerenja operativnog rizika te da redovito postupa u skladu s utvrđenim dimenzijama.
that the SDLC for AMA purposes is sound and proper with reference to:
Za potrebe stavka 1. nadležna tijela potvrđuju da dimenzije kvalitete podataka institucije ispunjavaju najmanje sljedeće uvjete:
project management, risk management, and governance;
dovoljno su široke, duboke i sveobuhvatne za određenu zadaću;
engineering, quality assurance and test planning;
zadovoljavaju potrebe trenutačnih i potencijalnih korisnika;
systems' modelling and development;
brzo se ažuriraju;
quality assurance in all activities, including code reviews and where appropriate, code verification;
odgovaraju opsegu u kojem se upotrebljavaju i u skladu su s njim;
testing, including user acceptance.
točno odražavaju stvarnu pojavu koja se njima želi predočiti;
that the institution's IT infrastructure implemented for AMA purposes is subject to configuration management, change management and release management processes;
ne krše nijedno pravilo poslovanja u bazi podataka koju je potrebno statički i dinamički održavati.
that SDLC and contingency plans for AMA purposes are approved by the institution's management body or senior management and that the management body and senior management are periodically informed about the IT infrastructure performance for AMA purposes.
Za potrebe stavka 1. nadležna tijela potvrđuju da institucija posjeduje odgovarajuću dokumentaciju za dizajn i održavanje baza podataka koje se upotrebljavaju za okvir naprednog pristupa institucije te da ona sadržava najmanje:
Where the institution outsources parts of the IT infrastructure maintenance for AMA purposes, the institution shall ensure that the provisions in this Article are satisfied.
globalnu kartu i opise baza podataka uključenih u sustav mjerenja operativnog rizika;
CHAPTER 3
politiku u području podataka i izjavu o odgovornosti;
QUANTITATIVE STANDARDS
opise tijeka rada i postupaka povezanih s prikupljanjem i spremanjem podataka;
Use of internal data, external data, scenario analysis and BEICF (‘the four elements’)
izjavu o slabostima u kojoj su navedene sve slabosti identificirane u bazama podataka procesa validacije i preispitivanja te izjavu o načinu na koji institucija planira popraviti i smanjiti identificirane slabosti.
Article 20
Nadležna tijela potvrđuju da su politike u području životnog ciklusa razvoja sustava za napredni pristup potvrdili upravljačko tijelo i više rukovodstvo institucije.
General principles
U slučaju upotrebe vanjskih izvora podataka institucija je dužna osigurati da su ispunjene odredbe ovog članka.
Competent authorities shall assess an institution's compliance with the standards relating to the use of internal data, external data, scenario analysis and BEICF (‘the four elements’), as referred to in Article 322 of Regulation (EU) No 575/2013, by verifying at least the following:
Članak 19.
that the institution has internal documentation specifying in detail how the four elements are gathered, combined and/or weighted, including a description of the modelling process that illustrates the use and combination of the four elements and of the rationale for the modelling choices;
Nadzorna procjena IT infrastrukture
that the institution has a clear understanding of how each of the four elements influence the AMA own funds requirements;
Nadležna tijela procjenjuju do koje razine institucija osigurava stabilnost, pouzdanost i učinkovitost IT infrastrukture koja se upotrebljava za potrebe naprednog pristupa tako da potvrđuju najmanje:
that the combination of the four elements used by the institution is based on a sound statistical methodology, sufficient for estimating high percentiles;
da su IT sustavi i infrastruktura institucije za potrebe naprednog pristupa stabilni i otporni te da se ta obilježja mogu trajno održavati;
that the institution applies at least the following when collecting, generating and treating the four elements:
da je životni ciklus razvoja sustava za potrebe naprednog pristupa stabilan i pouzdan u smislu:
the criteria set out in Articles 21 to 24 relating to internal data;
i. upravljanja projektima i rizikom;
the criteria set out in Article 25, relating to external data;
projektiranja, osiguranja kvalitete i planiranja testiranja;
the criteria set out in Article 26, relating to scenario analysis;
modeliranja i razvoja sustava;
the criteria set out in Article 27, relating to BEICF.
osiguranja kvalitete u svim aktivnostima, uključujući preispitivanja i, ovisno o slučaju, provjeru koda;
SUB-SECTION 1
v. testiranja, uključujući prihvaćanje korisnika;
Internal data
da je IT infrastruktura koju je institucija implementirala za potrebe naprednog pristupa podložna procesima upravljanja konfiguracijama, promjenama i objavama;
Article 21
da je upravljačko tijelo ili više rukovodstvo institucije odobrilo životni ciklus razvoja sustava i planove za slučaj nepredviđenih okolnosti za potrebe naprednog pristupa te da upravljačko tijelo i više rukovodstvo redovito dobivaju informacije o funkcioniranju IT infrastrukture za potrebe naprednog pristupa.
Internal data features
U slučaju izdvajanja dijelova održavanja IT infrastrukture za potrebe naprednog pristupa institucija je dužna osigurati da su ispunjene odredbe ovog članka.
Competent authorities shall assess an institution's compliance with the standards relating to internal data features, as referred to in point (i) of Article 20(d), by verifying at least the following:
POGLAVLJE 3.
that the institution gathers all of the following elements within the group in a clear and consistent manner:
KVANTITATIVNI STANDARDI
the gross loss caused by the occurrence of an operational risk event;
Upotreba internih podataka, eksternih podataka, analize scenarija, poslovnog okruženja i faktora unutarnje kontrole („četiri elementa”)
the recovery.
Članak 20.
that the institution is able to separately identify the gross loss amount, the recovery from insurance and other risk transfer mechanisms (ORTM) and the recovery except from insurance and ORTM following an operational risk event, except for losses that are partly or fully recovered within five working days;
Opća načela
that the institution implements a system for defining and justifying appropriate data collection thresholds based on the gross loss amount;
Nadležna tijela procjenjuju usklađenost institucije sa standardima za upotrebu internih podataka, eksternih podataka, analize scenarija, poslovnog okruženja i faktora unutarnje kontrole („četiri elementa”) kako su navedeni u članku 322.
that the operational risk category is reasonable and does not omit loss data that is material for effective operational risk measurement and risk management;
Uredbe (EU) br. 575/2013 tako da provjeravaju najmanje:
that for each individual loss, the institution is able to identify and record at least the following elements in the internal database:
da institucija posjeduje internu dokumentaciju u kojoj je detaljno navedeno kako se četiri elementa prikupljaju, kombiniraju i/ili ponderiraju, uključujući opis procesa modeliranja kojim se ilustrira upotreba i kombiniranje četiriju elemenata te razloga za odabir modeliranja;
the date of occurrence or start of occurrence of the operational risk event, where available;
da institucija jasno razumije način na koji svaki od četiriju elementa utječe na kapitalne zahtjeve za napredni pristup;
the date of discovery of the operational risk event;
da se kombinacija četiriju elemenata koju upotrebljava institucija temelji na pouzdanoj statističkoj metodologiji dostatnoj za procjenu visokih percentila;
the date of accounting.
da institucija pri prikupljanju, generiranju i obradi četiriju elemenata primjenjuje najmanje:
Article 22
i. kriterije utvrđene člancima 21. do 24. koji se odnose na interne podatke;
Scope of operational risk loss
kriterije utvrđene člankom 25. koji se odnosi na eksterne podatke;
Competent authorities shall confirm that an institution identifies, collects and treats the loss items generated by an operational risk event, as referred to in point (i) of Article 20(d), by verifying that the institution includes at least the following within the scope of operational risk loss for the purposes of both management of operational risk and calculation of the AMA own funds requirements:
kriterije utvrđene člankom 26. koji se odnosi na analizu scenarija;
direct charges, including impairments and settlement charges, to the Profit and Loss account and write-downs due to the operational risk event;
kriterije utvrđene člankom 27. koji se odnosi na poslovno okruženje i faktore unutarnje kontrole.
costs incurred as a consequence of the operational risk event, including the following:
PODODJELJAK 1.
external expenses with a direct link to the operational risk event, including legal expenses and fees paid to advisors, attorneys or suppliers;
Interni podaci
costs of repair or replacement to restore the position prevailing before the operational risk event, in the form of either precise figures, or, where these are not available, estimates.
Članak 21.
provisions or reserves accounted for in the Profit and Loss account against probable operational risk losses, including those from misconduct events;
Obilježja internih podataka
pending losses, in the form of losses stemming from an operational risk event, which are temporarily booked in transitory or suspense accounts and are not yet reflected in the Profit and Loss which are planned to be included within a time period commensurate to the size and age of the pending item;
Nadležna tijela procjenjuju usklađenost institucije sa standardima koji se odnose na obilježja internih podataka iz članka 20. točke (d) podtočke i. tako da provjeravaju najmanje:
material uncollected revenues, related to contractual obligations with third parties, including the decision to compensate a client following the operational risk event, rather than by a reimbursement or direct payment, through a revenue adjustment waiving or reducing contractual fees for a specific future period of time;
da institucija jasno i dosljedno prikuplja sljedeće elemente unutar grupacije:
timing losses, where they span more than one financial accounting year and give rise to legal risk.
i. bruto gubitak do kojeg je došlo zbog pojave događaja povezanog s operativnim rizikom;
For the purposes of paragraph 1, competent authorities may, to the extent appropriate, confirm that the institution identifies, collects and treats for the purposes of management of operational risk any additional items where they originate from a material operational risk event, including the following:
naplatu;
a near miss in the form of a nil loss caused by an operational risk event, including an IT disruption in the trading room just outside trading hours;
da institucija može zasebno identificirati iznos bruto gubitka, naplatu od osiguranja i drugih mehanizama za prijenos rizika te naplatu iz izvora koji nisu osiguranje i drugi mehanizmi za prijenos rizika nakon događaja povezanog s operativnim rizikom, osim u slučaju gubitaka koji su djelomično ili u cijelosti naplaćeni u roku od pet radnih dana;
a gain caused by an operational risk event;
da institucija primjenjuje sustav kojim se definiraju i opravdavaju odgovarajući pragovi za prikupljanje podataka na temelju iznosa bruto gubitka;
opportunity costs in the form of an increase in costs or a shortfall in revenues due to operational risk events that prevent undetermined future business from being conducted, including unbudgeted staff costs, forgone revenue, and project costs related to improving processes;
da je kategorija operativnog rizika osnovana te da uključuje podatke o gubitku koji su značajni za učinkovito mjerenje rizika i upravljanje njime;
internal costs including overtime or bonuses.
da institucija može za sve pojedinačne gubitke identificirati i evidentirati u internoj bazi podataka najmanje sljedeće elemente:
For the purposes of paragraph 1, competent authorities shall also confirm that the institution excludes the following items from the scope of operational risk loss:
i. datum ili početak pojave događaja povezanog s operativnim rizikom, ovisno o pojedinom slučaju;
costs of general maintenance contracts on property, plant or equipment;
datum otkrivanja događaja povezanog s operativnim rizikom;
internal or external expenditures to enhance the business after the occurrence of an operational risk event, including upgrades, improvements, risk assessment initiatives and enhancements;
datum knjiženja.
insurance premiums.
Članak 22.
Article 23
Opseg gubitka od operativnog rizika
Recorded loss amount of the operational risk items
Nadležna tijela potvrđuju da institucija identificira, prikuplja i tretira stavke gubitka zbog događaja povezanog s operativnim rizikom iz članka 20. točke (d) podtočke i. tako da provjeravaju uključuje li institucija u gubitak od operativnog rizika za potrebe i upravljanja operativnim rizikom i izračuna kapitalnih zahtjeva za napredni pristup najmanje sljedeće elemente:
Competent authorities shall confirm that an institution records the loss amount generated by an operational risk event, as referred to in point (i) of Article 20(d), by verifying at least the following:
izravne rashode, uključujući umanjenja vrijednosti i troškove namire, u računu dobiti i gubitka te otpise zbog događaja povezanog s operativnim rizikom;
that the whole amount of the incurred loss or expenses, including provisions, costs of settlement, amounts paid to make good the damage, penalties, interest in arrears and legal fees, is considered as recorded loss amount for the purposes of both management of operational risk and calculation of the AMA own funds requirements, unless otherwise specified;
troškove nastale zbog događaja povezanog s operativnim rizikom, uključujući:
that, where the operational risk event relates to market risk, the institution includes the costs to unwind market positions in the recorded loss amount of the operational risk items; and that, where the position is intentionally kept open after the operational risk event is recognized, any portion of the loss due to adverse market conditions after the decision to keep the position open is not included in the recorded loss amount of the operational risk items;
i. vanjske troškove izravno povezane s događajem povezanim s operativnim rizikom, uključujući pravne troškove i naknade isplaćene savjetnicima, odvjetnicima ili dobavljačima;
that, where tax payments relate to failures or inadequate processes of the institution, the institution includes in the recorded loss amount of the operational risk items the expenses incurred as a result of the operational risk event, including penalties, interest charges, late-payment charges, and legal fees, with the exclusion of the tax amount originally due;
točne iznose ili, ako oni nisu dostupni, procjene troškova popravka, zamjene ili ponovne uspostave prevladavajuće pozicije prije događaja povezanog s operativnim rizikom;
that, where there are timing losses and the operational risk event directly affects third parties, including customers, providers and employees of the institution, the institution includes in the recorded loss amount of the operational risk item also the correction of the financial statement.
rezervacije ili rezerve knjižene u računu dobiti i gubitka za vjerojatne gubitke od operativnog rizika, uključujući povrede dužnosti;
For the purposes of paragraph 1, where the operational risk event leads to a loss event, which is partly rapidly recovered, competent authorities shall consider appropriate the inclusion, on behalf of the institution, in the recorded loss amount of only that part of the loss which is not rapidly recovered in accordance with point (b) of Article 21.
očekivane gubitke u obliku gubitaka zbog događaja povezanog s operativnim rizikom koji su privremeno knjiženi na prijelaznim ili privremenim računima, odnosno nisu još iskazani u računu dobiti i gubitka, a koje se planira uključiti u roku proporcionalnom veličini i starosti očekivane stavke;
Article 24
značajne nenaplaćene prihode koji se odnose na ugovorne obveze s trećim stranama, uključujući odluku o kompenzaciji klijentu nakon događaja povezanog s operativnim rizikom umjesto nadoknade ili izravnog plaćanja, prilagodbom prihoda kojom se odustaje od ugovornih naknada ili se one smanjuju na određeni budući rok;
Operational risk losses that are related to credit risk
gubitke iskazane u određenom trenutku koji se protežu na više financijskih računovodstvenih godina i mogu prouzročiti pravni rizik.
Competent authorities shall confirm that an institution identifies, collects and treats operational risk losses that are related to credit risk, as referred to in point (i) of Article 20(d), by verifying that the institution includes within the scope of operational risk loss, for the purposes of management of operational risk, at least the following:
Za potrebe stavka 1. nadležna tijela mogu u odgovarajućoj mjeri potvrditi da institucija radi upravljanja operativnim rizikom identificira, prikuplja i tretira sve dodatne stavke koje proizlaze iz događaja povezanog sa značajnim operativnim rizikom, uključujući:
frauds committed by a client of the institution on its own account, occurring in a credit product or credit process at the initial stage of the lifecycle of a credit relationship, including inducement to lending decisions based on counterfeit documents or miss-stated financial statements, such as non-existence or over-estimation of collaterals and counterfeit salary confirmation;
situaciju u kojoj je gotovo došlo do gubitka u obliku nultog gubitka zbog događaja povezanog s operativnim rizikom, uključujući poremećaj u IT sustavu u sobi za trgovanje izvan vremena trgovanja;
frauds committed by means of another, ignorant person's identity, including loan applications through electronic identity fraud using clients' data or fictitious identities or fraudulent use of clients' credit cards.
dobitak zbog događaja povezanog s operativnim rizikom;
For the purposes of paragraph 1, competent authorities shall confirm that the institution takes at least the following actions:
oportunitetne troškove u obliku povećanja troškova ili manjka prihoda zbog događaja povezanih s operativnim rizikom koji sprečavaju neodređeno buduće poslovanje, uključujući nepredviđene troškove zaposlenika, propušteni prihod te troškove projekta poboljšanja procesa;
adjusts the data collection threshold relating to the loss events described in paragraph 1 up to comparable levels as those of the other operational risk categories of the AMA framework, where appropriate;
interne troškove, uključujući naknade za prekovremeni rad i bonuse.
includes within the gross loss of the events described in paragraph 1 the total outstanding amount at the time or after the discovery of the fraud, and any related expenses, including interest in arrears and legal fees.
Za potrebe stavka 1. nadležna tijela potvrđuju i da institucija ne uključuje sljedeće stavke u gubitak od operativnog rizika:
Article 25
troškove ugovora o općem održavanju nekretnina, postrojenja ili opreme;
External data
interne ili eksterne rashode za unapređenje poslovanja nakon pojave događaja povezanog s operativnim rizikom, uključujući ažuriranja, poboljšanja, inicijative za procjenu rizika i unapređenja;
Competent authorities shall assess an institution's compliance with the standards relating to external data features, as referred to in point (ii) of Article 20(d), by verifying at least the following:
premije osiguranja.
that, where the institution participates in consortia initiatives for the collection of operational risk events and losses, the institution is able to provide data of the same quality, in terms of scope, integrity and comprehensiveness, as internal data meeting the standards referred to in Articles 21, 22, 23, and 24 and that it does so consistently with the type of data requested by the consortia reporting standards;
Članak 23.
that the institution has a data filtering process in place which allows the selection of relevant external data, based on specific established criteria and that the external data being used is relevant and consistent with the risk profile of the institution;
Evidentirani iznos gubitka stavki operativnog rizika
that, in order to avoid bias in parameter estimates, the filtering process results in a consistent selection of data regardless of the loss amount, and that, where the institution permits exceptions to this selection process, it has a policy providing criteria for exceptions and documentation supporting the rationale for those exceptions;
Nadležna tijela potvrđuju da institucija evidentira iznos gubitka zbog događaja povezanog s operativnim rizikom iz članka 20. točke (d) podtočke i. tako da provjeravaju najmanje:
that, where the institution adopts a data scaling process involving the adjustment of loss amounts reported in external data, or of the related distributions, to fit the institution's business activities, nature and risk profile, the scaling process is systematic and statistically supported and that it provides outputs that are consistent with the institution's risk profile;
da se ukupan iznos nastalog gubitka ili troškova, uključujući rezervacije, troškove nagodbe, iznose za nadoknadu štete, kazne, zatezne kamate i pravne pristojbe, za potrebe i upravljanja operativnim rizikom i izračuna kapitalnih zahtjeva za napredni pristup smatra evidentiranim iznosom gubitka, osim ako je određeno drukčije;