natgillin/translations-raw huggingface dataset:
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
Din care: bunuri imobile evaluate la valoarea ipotecară
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
Raportarea acestor pierderi în cazul în care valoarea garanției reale a fost calculată ca fiind valoarea ipotecară.
Accumulated impairment — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
Articolul 101 alineatul (1) litera (b) și, respectiv, litera (e) din CRR
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
În această coloană sunt colectate toate pierderile care decurg din împrumuturi garantate cu bunuri imobile locative sau cu bunuri imobile comerciale până la partea din expunere tratată ca fiind integral garantată în conformitate cu articolul 124 alineatul (1) din CRR.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
Raportarea acestor pierderi în cazul în care valoarea garanției reale a fost calculată ca fiind valoarea ipotecară
[Annex V, Part 2, paragraph 69]
Suma expunerilor
Accumulated negative changes in fair value due to credit risk — of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
Articolul 101 alineatul (1) litera (c) și, respectiv, litera (f) din CRR
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
Valoarea care trebuie raportată este doar partea din valoarea expunerii care este tratată ca fiind integral garantată cu bunuri imobile, cu alte cuvinte partea care este tratată ca negarantată nu este relevantă pentru raportarea pierderii.
Accumulated negative changes in fair value due to credit risk — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
În caz de nerambursare, valoarea raportată a expunerii este egală cu valoarea expunerii imediat înainte de intrarea în stare de nerambursare.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
Bunuri imobile locative
DERIVATIVES
ANEXA IV
Direct derivative positions are to be reported in columns 200 to 230.
ANEXA XI
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
RAPORTAREA PRIVIND EFECTUL DE LEVIER
200-210
DENUMIREA FORMULARELOR ȘI ALTE CONVENȚII
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether they are used in a qualifying hedging relationship, are held for trading or are included in the trading portfolio under IFRS and national GAAP based on BAD.
DENUMIREA FORMULARELOR
Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (Annex V, Part 2, paragraphs 120, 124, 125 and 137 to 140).
ABREVIERI
Derivatives with positive fair value: Carrying amount
STRUCTURĂ ȘI FRECVENȚĂ
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
FORMULE PENTRU CALCULUL INDICATORULUI EFECTULUI DE LEVIER
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
PRAGURI DE SEMNIFICAȚIE PENTRU INSTRUMENTELE FINANCIARE DERIVATE
Derivatives with positive fair value: Notional amount
C 47.00 – CALCULUL INDICATORULUI EFECTULUI DE LEVIER (LRCalc)
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
C 40.00 – TRATAMENTUL ALTERNATIV AL INDICATORULUI DE MĂSURARE A EXPUNERII (LR1)
220-230
C 41.00 – ELEMENTE BILANȚIERE ȘI EXTRABILANȚIERE – DEFALCAREA SUPLIMENTARĂ A EXPUNERILOR (LR2)
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
C 42.00 – DEFINIȚIA ALTERNATIVĂ A CAPITALULUI (LR3)
Derivatives with negative fair value: Carrying amount
C 43.00 – DEFALCAREA ALTERNATIVĂ A COMPONENTELOR INDICATORULUI DE MĂSURARE A EXPUNERII UTILIZAT PENTRU CALCULAREA INDICATORULUI EFECTULUI DE LEVIER (LR4)
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
C 44.00 – INFORMAȚII GENERALE (LR5)
Derivatives with negative fair value: Notional amount
Denumirea formularelor și alte convenții
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
Denumirea formularelor
240-260
Prezenta anexă conține instrucțiuni suplimentare privind formularele (denumite în continuare „LR”) incluse în anexa X la prezentul regulament.
OFF-BALANCE SHEET EXPOSURES
În total, cadrul este constituit din șase formulare:
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
: Indicatorul efectului de levier – Formularul 1 (LR1): Tratamentul alternativ al indicatorului de măsurare a expunerii;
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
: Indicatorul efectului de levier – Formularul 2 (LR2): Elemente bilanțiere și extrabilanțiere – Defalcarea suplimentară a expunerilor;
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
: Indicatorul efectului de levier – Formularul 3 (LR3): Definiția alternativă a capitalului;
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
: Indicatorul efectului de levier – Formularul 4 (LR4): Defalcarea componentelor indicatorului de măsurare a expunerii utilizat pentru calcularea indicatorului efectului de levier și
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
: Indicatorul efectului de levier – Formularul 5 (LR5): Informații generale.
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
Pentru fiecare formular sunt furnizate referințe juridice, precum și informații suplimentare detaliate cu privire la aspectele mai generale ale raportării.
270-280
Convenția de numerotare
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
În ceea ce privește referințele la coloanele, rândurile și celulele formularelor, documentul respectă convenția stabilită în următoarele paragrafe.
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
Pentru a indica faptul că se face trimitere la întregul rând sau întreaga coloană se va utiliza un asterisc.
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
În cazul validărilor din cadrul unui formular, în care sunt utilizate numai punctele de date din formularul respectiv, notațiile nu se vor referi la un formular: Rând;Coloană.
Derivatives with positive fair value — Carrying amount
În raportarea privind efectul de levier, „din care” se referă la un element care constituie un subset al unei categorii de expuneri de nivel mai ridicat, în timp ce „element memorandum” se referă la un element separat care nu este un subset al unei clase de expuneri.
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Este obligatoriu să se completeze ambele tipuri de celule, dacă nu se specifică altfel.
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
Abrevieri
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a positive fair value at the reference reporting date, independently how they are accounted for.
În sensul prezentei anexe și al formularelor aferente se utilizează următoarele abrevieri:
Derivatives with negative fair value — Carrying amount
a.
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
CRR, care este abrevierea Regulamentului privind cerințele de capital (Capital Requirements Regulation) și înseamnă Regulamentul (UE) nr. 575/2013;
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
b.
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
SFT, care este abrevierea operațiunilor de finanțare prin titluri (Securities Financing Transaction) și înseamnă „tranzacții de răscumpărare, operațiuni de dare sau luare de titluri sau mărfuri cu împrumut, tranzacții cu termen lung de decontare și tranzacții de creditare în marjă” din Regulamentul (UE) nr. 575/2013;
Exposure value for exposures subject to the credit risk framework.
c.
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
CRM, care este abrevierea diminuării riscului de credit (Credit Risk Mitigation).
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Convenția privind semnul
Risk weighted exposure amount for exposures subject to the credit risk framework.
Toate cuantumurile se raportează ca valori pozitive.
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Fac excepție cuantumurile raportate în 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 și LR3;085;010.
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
A se reține că 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;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 și LR3;085;010 pot conține numai valori negative.
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
A se reține de asemenea că, în afara unor cazuri extreme, LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010 și LR3;040;010 pot conține numai valori pozitive.
Aggregate of exposures to General governments, as defined in paragraph 1
Structură și frecvență
020-150
Formularul indicatorului efectului de levier se compune din două părți.
Exposures under the credit risk framework include exposures from the non-trading book subject to a capital charge for counterparty credit risk.
Atunci când compilează datele pentru prezentul ITS, instituțiile iau în considerare tratamentul activelor fiduciare în conformitate cu articolul 429 alineatul (13) din CRR.
Trading book exposures subject to a capital charge for counterparty credit risk shall be reported in rows 160 to 260, as applicable.
Formule pentru calculul indicatorului efectului de levier
Direct exposures to derivatives subject to both counterparty credit risk and market risk capital charges will be reported both in the credit risk rows (020 to 150) and the market risk row (row 160).
Indicatorul efectului de levier se bazează pe un indicator de măsurare a capitalului și pe un indicator de măsurare a expunerii totale, care pot fi calculați cu ajutorul celulelor din partea A.
However, risk weighted exposures due to counterparty credit risk will be reported in the credit risk rows, while the risk weighted exposures due to market risk for this derivatives will be reported in the market risk row.
Indicatorul efectului de levier – conform definiției introduse integral = LRCalc;310;010/LRCalc;290;010.
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Indicatorul efectului de levier – conform definiției tranzitorii = LRCalc;320;010/LRCalc;300;010.
Exposures to General governments that are central governments.
Praguri de semnificație pentru instrumentele financiare derivate
These exposures are allocated to the ‘Central governments or central banks’ exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Pentru a reduce sarcina de raportare a instituțiilor cu expuneri limitate pe instrumente financiare derivate, la evaluarea importanței relative a expunerilor pe instrumente financiare derivate față de expunerea totală corespunzătoare indicatorului efectului de levier se utilizează următorii indicatori de măsurare.
Exposures to General governments that are regional governments or local authorities.
Instituțiile calculează acești indicatori de măsurare după cum urmează:
These exposures are allocated to the ‘Regional governments or local authorities’ exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Cota instrumentelor financiare derivate
Exposures to General governments that are public sector entities.
Indicatorul de măsurare a expunerii totale
These exposures are allocated to the ‘Public sector entities’ exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
În care indicatorul de măsurare a expunerii totale este egal cu: LRCalc;290;010.
Aggregate exposures to General government that are international organisations.
Valoarea noțională totală folosită ca referință de instrumentele financiare derivate = LR1; 010;070.
These exposures are allocated to the ‘International Organisations’ exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Instituțiile completează întotdeauna această celulă.
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Volumul instrumentelor financiare derivate de credit = LR1;020;070 + LR1;050;070.
Exposures to General governments that are central governments and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
Instituțiile completează întotdeauna aceste celule.
Regional governments or local authorities [Central governments and central banks]
Instituțiile au obligația de a completa celulele menționate la punctul 14 în următoarea perioadă de raportare, dacă este îndeplinită oricare dintre următoarele condiții:
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
cota instrumentelor financiare derivate, menționată la punctul 7, este mai mare de 1,5 % la două date de referință a raportării consecutive;
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
cota instrumentelor financiare derivate, menționată la punctul 7, depășește 2,0 %.
Public sector entities [Central governments and central banks]
Instituțiile în cazul cărora valoarea noțională totală folosită ca referință de instrumentele financiare derivate, astfel cum este definită la punctul 9, depășește 10 miliarde EUR completează celulele menționate la punctul 14, chiar dacă cota lor de instrumente financiare derivate nu îndeplinește condițiile descrise la punctul 11.
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Instituțiile au obligația de a completa celulele menționate la punctul 15 dacă este îndeplinită oricare dintre următoarele condiții:
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(b) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
volumul instrumentelor financiare derivate de credit, menționat la punctul 10, depășește 300 de milioane EUR la două date de referință a raportării consecutive;
International Organisations [Central governments and central banks]
volumul instrumentelor financiare derivate de credit, menționat la punctul 10, depășește 500 de milioane EUR.
Exposures to General governments that are International Organisations and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Celulele pe care instituțiile au obligația de a le completa în conformitate cu punctul 11 sunt următoarele: 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 și LR1;060;070.
Exposures to General governments that are International Organisations and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Celulele pe care instituțiile au obligația de a le completa în conformitate cu punctul 13 sunt următoarele: LR1;020;075, LR1;050;075 și LR1;050;085.
Exposures subject to market risk
C 47.00 – Calculul indicatorului efectului de levier (LRCalc)
Market risk exposures cover positions for which own funds requirements are calculated according to Title IV of Part Three CRR.
În prezenta parte din formularul de raportare se colectează datele necesare pentru a calcula indicatorul efectului de levier, astfel cum este definit la articolele 429, 429a și 429b din CRR.
170-230
Instituțiile raportează trimestrial indicatorul efectului de levier.
BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY
În fiecare trimestru, valoarea „la data de referință a raportării” este valoarea din ultima zi calendaristică a celei de a treia luni a trimestrului respectiv.