natgillin/translations-raw huggingface dataset:
Due date later than 6 months and earlier than or equal to 1 year
Účtovná hodnota vkladov vykazujúcej inštitúcie zabezpečených kolaterálom iných než zmluvy o repo transakciách, pri ktorých protistranou transakcie nie je centrálna banka, pokiaľ tieto vklady pre danú inštitúciu predstavujú zaťaženosť aktív.
> 1yr <=2yrs
Emitované cenné papiere vo forme krytých dlhopisov
Due date later than 1 year and earlier than or equal to 2 years
Pozri pokyny v riadku 100 vzoru AE-SOU.
> 2yrs <=3yrs
Emitované sekuritizácie
Due date later than 2 years and earlier than or equal to 3 years
Pozri pokyny v riadku 110 vzoru AE-SOU.
> 3yrs <=5yrs
Emitované dlhové cenné papiere iné než kryté dlhopisy a ABS
Due date later than 3 years and earlier than or equal to 5 years
Účtovná hodnota dlhových cenných papierov emitovaných vykazujúcou inštitúciou iných než kryté dlhopisy a sekuritizácie, pokiaľ tieto emitované cenné papiere pre danú inštitúciu predstavujú zaťaženosť aktív.
> 5yrs <=10yrs
V prípade, že si vykazujúca inštitúcia ponechala niektoré z emitovaných dlhových cenných papierov, či už od dátumu emisie, alebo neskôr v dôsledku spätného odkúpenia, tieto ponechané cenné papiere by sa nemali zahrnúť do tejto položky.
Due date later than 5 years and earlier than or equal to 10 years
Okrem toho by sa na účely tohto vzoru kolaterál k nim priradený mal klasifikovať ako nezaťažený.
> 10yrs
Pozri pokyny v riadku 120 vzoru AE-SOU.
Due date later than 10 years
Celkové zaťažené aktíva
This template requires institutions to calculate the level of asset encumbrance in a number of stressed scenarios.
Pre každý typ aktíva uvedeného v riadkoch vzoru AE-ADV1 účtovná hodnota aktív držaných vykazujúcou inštitúciou, ktoré sú zaťažené.
Contingent encumbrance refers to the additional assets which may need to be encumbered when the reporting institutions faces adverse developments triggered by an external event over which the reporting institution has no control (including a downgrade, decrease of the fair value of the encumbered assets or a general loss of confidence).
Pre každý typ aktíva uvedeného v riadkoch vzoru AE-ADV1 účtovná hodnota aktív držaných vykazujúcou inštitúciou, ktoré sú zaťažené a prípustné na operácie s tými centrálnymi bankami, ku ktorým má prístup vykazujúca inštitúcia.
In these cases, the reporting institution will need to encumber additional assets as a consequence of already existing transactions.
Celkové nezaťažené aktíva
The additional amount of encumbered assets shall be net of the impact of the institution's hedge transactions against the events described under the aforementioned stressed scenarios.
Pre každý typ aktíva uvedeného v riadkoch vzoru AE-ADV1 účtovná hodnota aktív držaných vykazujúcou inštitúciou, ktoré sú nezaťažené.
This template includes the following two scenarios for reporting contingent encumbrance which are set out in more detail in points 4.1.1. and 4.1.2.
Pre každý typ aktíva uvedeného v riadkoch vzoru AE-ADV1 účtovná hodnota aktív držaných vykazujúcou inštitúciou, ktoré sú nezaťažené a prípustné na operácie s tými centrálnymi bankami, ku ktorým má prístup vykazujúca inštitúcia.
The information reported shall be the institution's reasonable estimate based on the best available information.
Zaťažené + nezaťažené aktíva
Decrease of the fair value of the encumbered assets by 30 %.
Pre každý typ aktíva uvedeného v riadkoch vzoru AE-ADV1 účtovná hodnota aktív držaných vykazujúcou inštitúciou.
This scenario only covers a change in the underlying fair value of the assets, and not any other change which may affect its carrying amount such as foreign exchange gains or losses or potential impairment.
Pozri pokyny pre riadok 020 vzoru AE-ASS.
The reporting institution may then be forced to post more collateral in order to keep the value of the collateral constant.
Pozri pokyny pre riadok 030 vzoru AE-ASS.
A 10 % depreciation in each currency in which the institution has aggregate liabilities amounting to or exceeding 5 % of the institution's total liabilities.
Pozri pokyny pre riadok 040 vzoru AE-ASS.
The scenarios shall be reported independently of each other, and significant currency depreciations shall also be reported independently of depreciations of other significant currencies.
Pozri opisné pokyny pre riadok 050 vzoru AE-ASS.
Consequently institutions shall not take correlations between the scenarios into account.
Kryté dlhopisy, ako sú opísané v pokynoch pre riadok 050 vzoru AE-ASS, ktoré emitoval ktorýkoľvek subjekt v rámci prudenciálneho rozsahu pôsobnosti konsolidácie.
Scenario A:
Pozri pokyny pre riadok 060 vzoru AE-ASS.
Decrease of 30 % of encumbered assets
Sekuritizácie, ako sú opísané v pokynoch pre riadok 060 vzoru AE-ASS, ktoré emitoval ktorýkoľvek subjekt v rámci prudenciálneho rozsahu pôsobnosti konsolidácie.
It shall be assumed that all encumbered assets decrease 30 % in value.
Pozri pokyny pre riadok 070 vzoru AE-ASS.
The need of additional collateral arising from such a decrease shall take into account existing levels of over-collateralisation, such that only the minimum collateralisation level is maintained.
Pozri pokyny pre riadok 080 vzoru AE-ASS.
The need of additional collateral shall also take into account the contractual requirements of the contracts and agreements impacted, including threshold triggers.
Pozri pokyny pre riadok 090 vzoru AE-ASS.
Only contracts and agreements, where there is a legal obligation to supply additional collateral shall be included.
Centrálne banky a orgány verejnej správy
This includes covered bond issues where there is a legal requirement to uphold minimum levels of over collateralisation but no requirement to maintain existing rating levels on the covered bond.
Úvery a preddavky iné než úvery na požiadanie, poskytnuté centrálnej banke alebo orgánom verejnej správy.
Scenario B:
Finančné korporácie
Depreciation of 10 % in significant currencies
Úvery a preddavky iné než úvery na požiadanie, poskytnuté finančným korporáciám.
A currency is a significant currency if the reporting institution has aggregate liabilities in that currency amounting to or exceeding 5 % of the institution's total liabilities
Úvery a preddavky iné než úvery na požiadanie, poskytnuté nefinančným korporáciám.
The calculation of a 10 % depreciation shall take into account both changes on the asset and liability side, i.e. focus the asset-liability mismatches.
hypotekárne úvery
For instance a repo transactions in USD based on USD assets does not cause additional encumbrance, whereas a repo transaction in USD based on a EUR asset causes additional encumbrance.
Úvery a preddavky iné než úvery na požiadanie, zaručené hypotékou a poskytnuté nefinančným korporáciám.
All transactions which have a cross-currency element shall be covered by this calculation.
Úvery a preddavky iné než úvery na požiadanie, poskytnuté domácnostiam.
See instructions concerning specific columns of the AE-SOU template in point 1.5.1.
Úvery a preddavky iné než úvery na požiadanie, zaručené hypotékou a poskytnuté domácnostiam.
The content of the columns in AE-CONT template does not differ from the AE-SOU template.
Pozri pokyny pre riadok 120 vzoru AE-ASS.
Same instructions and data as for column 010 of the AE-SOU template.
Pozri pokyny pre riadok 010 vzoru AE-ASS.
Amount of the matching financial liabilities, contingent liabilities (loan commitments received and financial guarantees received) and of the securities lent with non–cash collateral, insofar as these transactions entail asset encumbrance for that institution.
Pozri bod 6.2.1, keďže pokyny sú podobné pre oba vzory.
As referred for each row in the template, financial liabilities are reported at their carrying amount, contingent liabilities at their nominal and securities lent with non-cash collateral at their fair value.
Pozri pokyny pre riadok 140 vzoru AE-COL.
A. Additional amount of encumbered assets
Pozri pokyny pre riadok 150 vzoru AE-COL.
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of occurrence of scenario A.
Pozri pokyny pre riadok 160 vzoru AE-COL.
Following the instructions laid down in Part A of this Annex, these amounts are reported at their carrying amount if the amount is related to assets of the reporting institution or at their fair value if related to collateral received.
Pozri pokyny v riadku 170 vzoru AE-COL.
Amounts exceeding the non-encumbered assets and collateral of the institution are reported at fair value.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je krytými dlhopismi, ktoré emitoval ktorýkoľvek subjekt v rámci prudenciálneho rozsahu pôsobnosti konsolidácie.
Significant currency 1
Pozri pokyny pre riadok 180 vzoru AE-COL.
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 1 in scenario B.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je sekuritizáciami, ktoré emitoval ktorýkoľvek subjekt v rámci prudenciálneho rozsahu pôsobnosti konsolidácie.
See rules for amount types in row 020.
Pozri pokyny pre riadok 190 vzoru AE-COL.
Significant currency 2
Pozri pokyny pre riadok 200 vzoru AE-COL.
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 2 in scenario B.
Pozri pokyny pre riadok 210 vzoru AE-COL.
The information in this template is reported for all UCITS-compliant covered bonds issued by the reporting institution.
Centrálne banky a orgány verejnej správy
UCITS-compliant covered bonds are the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, poskytnutými centrálnej banke alebo orgánom verejnej správy.
These are covered bonds issued by the reporting institution if the reporting institution is in relation to the covered bond subject by law to special public supervision designed to protect bond-holders and if for such covered bond it is required that sums deriving from the issue of those bonds shall be invested in accordance with the law in assets which, during the whole period of validity of the bonds, are capable of covering claims attaching to the bonds and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, poskytnutými finančným korporáciám.
Covered bonds issued by or on behalf of the reporting institution that are not UCITS-compliant covered bonds shall not be reported within the AE-CB templates.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, poskytnutými nefinančným korporáciám.
The reporting shall be based on the statutory covered bond regime, i.e. the legal framework which applies the to the covered bond programme.
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, zaručenými hypotékou a poskytnutými nefinančným korporáciám.
Instructions concerning z-axis
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, poskytnutými domácnostiam.
z-axis
Kolaterál prijatý vykazujúcou inštitúciou, ktorý je úvermi a preddavkami inými než úvery na požiadanie, zaručenými hypotékou a poskytnutými domácnostiam.
Cover pool identifier (open)
Pozri pokyny pre riadok 230 vzoru AE-COL.
The cover pool identifier consists of the name or unambiguous abbreviation of the cover pool issuing entity and the designation of the cover pool that individually is subject to the relevant covered bond protective measures.
Pozri pokyny pre riadok 240 vzoru AE-COL.
Nominal amount
Pozri pokyny pre riadky 130 a 140 vzoru AE-COL.“
Nominal amount is the sum of claims to payment of principal, determined in accordance with the respective statutory covered bond regime's rules that apply for determining sufficient coverage.
Smernica Európskeho parlamentu a Rady 2013/34/EÚ z 26. júna 2013 o ročných účtovných závierkach, konsolidovaných účtovných závierkach a súvisiacich správach určitých druhov podnikov, ktorou sa mení smernica Európskeho parlamentu a Rady 2006/43/ES a zrušujú smernice Rady 78/660/EHS a 83/349/EHS (Ú. v.
Present value (swap)/Market value
EÚ L 182, 29.6.2013, s.
Present value (swap) is the sum of claims to payment of principal and interest, as discounted by a foreign exchange-specific risk-free yield curve, determined in accordance with the relevant statutory covered bond regime's rules that apply for determining sufficient coverage.
19).
For columns 080 and 210 referring to cover pool derivative positions, the amount to be reported is its market value.
GOODWILL (-)/(+) NEGATÍVNY GOODWILL
Asset-specific value
VLASTNÝ KAPITÁL TIER 1
The asset-specific value is the economic value of the cover pool assets, as may be described by a fair value according to IFRS 13, a market value observable from executed transactions in liquid markets, or a present value that would discount future cash flows of an asset by an asset-specific interest rate curve.
NEFINANCOVANÉ ZABEZPEČENIE:
Carrying amount of a covered bond liability or a cover pool asset is the accounting value at the covered bond issuer.
UPRAVENÉ HODNOTY (Ga)
Compliance with Article 129 of CRR?
Položky 1.1.1.1.4 až 1.1.1.1.4.3 nezahŕňajú skutočné alebo podmienené záväzky kúpiť vlastné nástroje CET1.
[YES/NO]
Skutočné alebo podmienené záväzky kúpiť vlastné nástroje CET1 sa vykazujú osobitne v položke 1.1.1.1.5.
Institutions shall specify whether the cover pool meets the requirements set out in Article 129 of CRR in order to be eligible for the preferential treatment set out in Article 129(4) and (5) of that Regulation.
Položky 1.1.2.1.4 až 1.1.2.1.4.3 nezahŕňajú skutočné alebo podmienené záväzky kúpiť vlastné nástroje CET1.
If YES, indicate primary asset class of the cover pool
Skutočné alebo podmienené záväzky kúpiť vlastné nástroje AT1 sa vykazujú osobitne v položke 1.1.2.1.5.
If the cover pool is eligible for the preferential treatment set out in Article 129(4) and (5) of CRR (answer YES in column 011), the primary asset class of the cover pool shall be indicated in this cell.
Článok 4 ods. 1 bod 27, článok 56 písm. c), články 59, 60 a 79 CRR
The classification in Article 129(1) of that Regulation shall be used for this purpose and codes “a”, “b”, “c”, “d”, “e”, “f” and “g” shall be indicated accordingly.
Článok 63 písm. c), písm. e) a písm. f) a článok 64 CRR
Code “h” will be applied when the primary asset class of the cover pool does not fall under any of the previous categories.
Položky 1.2.1.4 až 1.2.1.4.3 nezahŕňajú skutočné alebo podmienené záväzky kúpiť vlastné nástroje T2.
Covered bond liabilities
Skutočné alebo podmienené záväzky kúpiť vlastné nástroje T2 sa vykazujú osobitne v položke 1.2.1.5.
Covered bond liabilities are the liabilities of the issuing entity incurred by issuing covered bonds and extends to all positions as defined by the respective statutory covered bond regime that are subject to the relevant covered bond protective measures (this may, for instance, include securities in circulation as well as the position of counterparts of the covered bond issuer in derivative positions with, from the perspective of the covered bond issuer, a negative market value attributed to the cover pool and treated as covered bond liabilities in accordance with the relevant statutory covered bond regime).
na základe expozícií vo vnútri finančného sektora
Reporting date
Podľa článku 129 ods. 1 vankúš na zachovanie kapitálu dopĺňa vlastný kapitál CET1.
Amounts of covered bond liabilities, excluding cover pool derivative positions, according to the different future date ranges.
Keďže miera vankúša na zachovanie kapitálu vo výške 2,5 % je stabilná, vykazuje sa v tejto bunke hodnota.
+ 6 months
Niektoré prechodné ustanovenia vyžadujú odpočet od kapitálu Tier 1.
The date “+ 6 months” is the point in time 6 months after the reporting reference date.
Keď ide o takýto prípad, zostatková suma odpočtu alebo odpočtov sa uplatní na kapitál Tier 1 a keď AT1 nepostačuje na absorbovanie tejto hodnoty, nadbytok sa odpočíta od CET1.
Amounts shall be provided assuming no change in covered bond liabilities compared to the reporting reference date except for amortization.
Účinok substitúcie v rámci vykazovania COREP musí vyjadrovať rizikové váženie, ktoré sa v skutočnosti uplatňuje na krytú časť expozície.
In the absence of a fixed payment schedule, for amounts outstanding at future dates the expected maturity is to be used in a consistent manner.
Krytá časť expozície je teda rizikovo vážená podľa prístupu SA a vykazuje sa vo vzore CR SA.
+ 12 months — + 10 years
ÁNO
As for “+ 6 months” (column 030) for the respective point in time from the reporting reference date.
150 – 210
Cover pool derivative positions with net negative market value
190 – 210
The net negative market value of cover pool derivative positions which from the perspective of the covered bond issuer have a net negative market value.
010 – 300
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a negative market value require coverage by eligible cover pool assets.
010-001 – 010-NNN
The net negative market value is to be reported for the reporting reference date only.
080 – 110
External credit rating on covered bond
100 – 110
Information on external credit ratings on the respective covered bond, as existing on the reporting date, is to be provided.
150 – 180
Credit rating agency 1
220 – 320
If a credit rating of at least one credit rating agency exists as of the reporting date, the name of one of these credit rating agencies shall be provided here.
220 – 260
If credit ratings by more than three credit rating agencies exist as of the reporting date, the three credit rating agencies to whom information is provided shall be selected based on their respective market prevalence.
070 – 090
Credit rating 1
150 – 170
The credit rating issued by the credit rating agency reported in column 090 on the covered bond as of the reporting reference date.
220 – 240
If long- and short-term credit ratings by the same credit rating agency exist, the long-term credit rating is to be reported.
060 – 090
The credit rating to be reported shall include any modifiers.
080 – 090
Credit rating agency 2 and credit rating agency 3
130 – 160
As for credit rating agency 1 (column 090) for further credit rating agencies that have issued credit ratings on the covered bond as of the reporting reference date.
200 – 320
Credit rating 2 and credit rating 3
440 – 450
As for credit rating 1 (column 100) for further credit ratings issued by credit rating agencies 2 and 3 on the covered bond existing as of the reporting reference date.
040 – 090
Cover pool
100 – 150
The cover pool consist of all positions, including cover pool derivative positions, from the perspective of the covered bond issuer, with a net positive market value, that are subject to the respective covered bond protective measures.
180 – 230
Amounts of assets in the cover pool, excluding cover pool derivative positions.
240 – 290
This amount includes minimum over-collateralisation requirements plus any additional over-collateralisation in excess of the minimum, to the extent subject to the respective covered bond protective measures.
310 – 360
The reporting date “+ 6 months” is the point in time 6 months after the reporting reference date.
370 – 420
Amounts shall be provided assuming no change in cover pool compared to the reporting date except for amortization.
430 – 540
In the absence of a fixed payment schedule, for amounts outstanding at future dates expected maturity is to be used in a consistent manner.
080 – 100
As for “+ 6 months” (column 160) for the respective point in time from the reporting reference date.
120 – 130
Cover pool derivative positions with net positive market value
140 – 220
The net positive market value of cover pool derivative positions which, from the perspective of the covered bond issuer, have a net positive market value.
230 – 300
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a positive market value would not form part of the covered bond issuer's general insolvency estate.
230 – 250
The net positive market value is to be reported for the reporting date only.
260 – 280
Cover pool amounts in excess of minimum coverage requirements
310 – 400
Amounts of cover pool, including cover pool derivative positions with net positive market values, in excess of requirements of minimum coverage (over-collateralisation).
310 – 330
As per the relevant statutory covered bond regime
340 – 360
Amounts of over-collateralisation compared with the minimum coverage required by the relevant statutory covered bond regime.
370 – 400
As per credit rating agencies' methodology to maintain current external credit rating on covered bond
450 – 510
Amounts of over-collateralisation compared with the level that, according to information on the respective credit rating agency's methodology available to the covered bond issuer, would at a minimum be required to support the existing credit rating issued by the respective credit rating agency.
460 – 470
Amounts of over-collateralisation compared with the level that, according to information on the methodology of credit rating agency 1 (column 090) available to the covered bond issuer, would at a minimum be required to support credit rating 1 (column 100).
Inštitúcie, ktoré používajú prístupy BIA, TSA a/alebo ASA, vypočítavajú svoje požiadavky na vlastné zdroje na základe informácií ku koncu finančného roka.
The instructions for credit rating agency 1 (column 230) also apply to credit rating agency 2 (column 110) and credit rating agency 3 (column 130).
Keď nie sú dostupné údaje overené audítorom, inštitúcie môžu použiť obchodné odhady.
Part E follows the same structure as in the encumbrance overview templates in Part A with different templates for the encumbrance of the assets of the reporting institution and for the collateral received:
súm hrubých strát týkajúcich sa kladných stratových úprav vykonaných počas obdobia vykazovania (napr. zvýšenie rezerv, udalosti súvisiacich strát, dodatočné vyrovnania) udalostí operačného rizika ‚zaúčtovaných prvýkrát‘ v predchádzajúcich obdobiach vykazovania a
AE-ADV1 and AE-ADV2 respectively.
010 – 070
Consequently, matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.
Počet udalostí (riadok 910) vykazuje sa počet udalostí presahujúci internú prahovú hodnotu podľa druhov udalostí pre celkové obchodné línie.
Central bank funding (of all types, including repos)
Tento údaj môže byť nižší než súhrn počtu udalostí podľa obchodných línií, keďže udalosti s viacnásobným dosahom (dosah vo viacerých obchodných líniách) sa považujú za jednu udalosť.
All types of liabilities of the reporting institution in which the counterparty of the transaction is a central bank.
910 – 950/080
Assets that have been pre-positioned with central banks shall not be treated as encumbered assets unless the central bank does not allow withdrawal of any asset placed without prior approval.
Výška celkovej straty pre každý riadok od 920 do 924 sa celková výška straty rovná horizontálnemu súhrnu celkových výšok straty podľa druhu udalosti v zodpovedajúcom riadku.
For unused financial guarantees, the unused part, i.e., the amount above the minimum required by the central bank, shall be allocated on a pro-rata basis among the assets placed at the central bank.
Celková výška straty v riadku 920 sa rovná vertikálnemu súhrnu celkových výšok straty podľa obchodných línií v stĺpci 080.