natgillin/translations-raw huggingface dataset:
This will include monitoring of lending volumes as well as lending standards, such as banks' underwriting criteria, to assess whether the current crisis has a tightening impact on the supply of credit.
To bo vključevalo spremljanje obsega in standardov kreditiranja, kot so merila bank za odobravanje kreditov, da bi se ocenilo, ali ima sedanja kriza učinek zaostrovanja na ponudbo posojil.
The solidity of banks in the Union should enable them to play a key role in managing the economic shock that stems from COVID-19 and preparing for a swift recovery, even though banks will inevitably also be adversely affected by the difficulties experienced by their clients and by the increased volatility in financial markets.
Trdnost bank v Uniji bi jim morala omogočiti, da igrajo ključno vlogo pri obvladovanju ekonomskega šoka, ki je posledica COVID-19, in pri pripravah na hitro okrevanje, čeprav bodo tudi na banke neizogibno negativno vplivale težave, s katerimi se soočajo njihove stranke, in povečana nestanovitnost na finančnih trgih.
These are welcome relief measures that reflect the rationale underpinning prudential buffers, and the importance of allowing their release to ensure their usability when needed.
To so dobrodošli ukrepi pomoči, ki odražajo, zakaj so potrebni bonitetni blažilniki in kakšen je pomen omogočanja njihove sprostitve, da se zagotovi njihova uporabnost, kadar je to potrebno.
-Central banks have stepped up their liquidity support to banks with a view to promote bank lending to those affected most by the COVID-19 crisis, and have expanded their asset purchase programmes to ensure even more supportive financing conditions for all sectors of the economy.
-Centralne banke so okrepile svojo likvidnostno podporo bankam, da bi spodbudile bančno kreditiranje tistih, ki jih je najbolj prizadela kriza COVID-19, in so razširile svoje programe nakupa sredstev, da bi zagotovile še ugodnejše pogoje financiranja za vse gospodarske sektorje.
Therefore, they should not reasonably lead to a significant increase of credit risk compared to expected PD over the next twelve months.
Zato ni mogoče utemeljeno sklepati, da bi privedla do znatnega povečanja kreditnega tveganja v primerjavi s pričakovano verjetnostjo neplačila v naslednjih dvanajstih mesecih.
The Commission welcomes the decisions by the BCBS of 27 March 56 and 3 April 57 , respectively, to delay the implementation of the final elements of the Basel III reform by one year, and to extend the transitional arrangements for the regulatory capital treatment of ECL accounting.
Komisija pozdravlja odločitvi BCBS z dne 27. marca 56 in 3. aprila 57 o odložitvi izvajanja končnih elementov reforme Basel III za eno leto ter o podaljšanju prehodnih ureditev za regulativno kapitalsko obravnavo obračunavanja pričakovanih kreditnih izgub.
The various supervisory measures releasing banks temporarily from certain capital, liquidity and operational requirements create better conditions for the banking sector to contribute to the collective effort and ensure, through its essential social and economic role, the transmission of public support measures.
Različni nadzorni ukrepi, s katerimi za banke začasno prenehajo veljati določene kapitalske, likvidnostne in operativne zahteve, ustvarjajo boljše pogoje za bančni sektor, da lahko prispeva k skupnim prizadevanjem in s svojo bistveno socialno in ekonomsko vlogo zagotavlja prenos javnih podpornih ukrepov.
Instead of simply extrapolating current uncertainty over the years to come, banks should give sufficient weight to scenarios based on long-term stable macro-economic outlooks as recommended by the ECB 25 .
Namesto zgolj sklepanja na podlagi sedanje negotovosti za prihodnja leta bi morale banke v zadostni meri upoštevati scenarije na podlagi dolgoročnih stabilnih makroekonomskih obetov, kot priporoča ECB 25 .
In its Communication on a coordinated economic response to the COVID-19 crisis 12 , the Commission invited prudential and accounting authorities to further specify how to make best use of the flexibility provided for in the existing regulatory framework.
Komisija je v svojem sporočilu o usklajenem gospodarskem odzivu na krizo COVID-19 12 pozvala bonitetne in računovodske organe, naj podrobneje opredelijo, kako kar najbolje izkoristiti prožnost v obstoječem regulativnem okviru.
1.1.Banks' role in mitigating the economic impact of COVID-19
1.1.Vloga bank pri blažitvi učinka COVID-19 na gospodarstvo
The Communication furthermore emphasises the key role that the EU banking sector is expected to play, alongside the public sector, in limiting the economic impact of the COVID-19 crisis, as well as in promoting a rapid recovery after the crisis, and highlights areas where banks are invited to act responsibly (section 4.).
Sporočilo tudi poudarja ključno vlogo, ki naj bi jo poleg javnega sektorja imel bančni sektor EU pri omejevanju učinka krize COVID-19 na gospodarstvo in pri spodbujanju hitrega okrevanja po krizi, ter izpostavlja področja, na katerih so banke pozvane k odgovornemu ravnanju (oddelek 4).
Banks should also disclose in the notes specific accounting policies adopted in relation to the COVID-19 crisis.
Banke bi morale v opombah razkriti tudi posebne računovodske usmeritve, sprejete v zvezi s krizo COVID-19.
However, the EBA guidelines on payment moratoria clarify that banks should continue to apply in a risk-based manner their usual policies for assessing unlikeliness to pay.
Smernice EBA o moratorijih na plačila ob tem pojasnjujejo, da bi morale banke še naprej uporabljati svoje običajne politike za ocenjevanje verjetnosti neplačila na podlagi tveganj.
Finally, the Communication highlights the need for targeted changes to specific aspects of the prudential framework to maximise banks' capacity to continue lending to businesses and households whilst monitoring how banks use the freed-up resources to contribute to the supply of bank credit (section 5).
Nazadnje sporočilo poudarja potrebo po ciljno usmerjenih spremembah posameznih vidikov bonitetnega okvira, da se čim bolj poveča zmožnost bank za nadaljnje kreditiranje podjetij in gospodinjstev, ob istočasnem spremljanju, kako banke sproščena sredstva uporabljajo pri zagotavljanju bančnih kreditov (oddelek 5).
These amendments would allow resetting the 5-year transition period and adjusting the calibration of the arrangements for adding back provisions to CET1 capital.
Te spremembe bi omogočile ponastavitev 5-letnega prehodnega obdobja in prilagoditev umerjanja ureditev za dodajanje rezervacij navadnemu lastniškemu temeljnemu kapitalu.
This means that banks must continue to identify situations where borrowers may face financial difficulties that could impact their capacity to repay their loan obligations in the longer term.
To pomeni, da morajo banke še naprej prepoznavati primere, ko se posojilojemalci lahko soočajo s finančnimi težavami, ki bi lahko vplivale na njihovo zmožnost odplačevanja kreditov na daljši rok.
To limit the possible volatility of regulatory capital that may occur if the COVID-19 crisis results in a significant increase in ECL, the BCBS has agreed on amendments to the existing transitional arrangements.
Da bi se omejila morebitna nestanovitnost regulativnega kapitala, do katere bi lahko prišlo, če bi kriza zaradi COVID-19 povzročila znatno povečanje pričakovanih kreditnih izgub, se je BCBS dogovoril o spremembah obstoječih prehodnih ureditev.
The Commission encourages banks to make full use of the flexibility that is embedded in the existing accounting 10 and prudential 11 rules to support the EU economy in the exceptional circumstances of the COVID-19 outbreak.
Komisija spodbuja banke, naj v celoti izkoristijo prožnost v obstoječih računovodskih 10 in bonitetnih 11 predpisih, da podprejo gospodarstvo EU v izjemnih okoliščinah izbruha COVID-19.
When assessing a borrower's capabilities to meet its obligations, banks should take into account the long-term prospects of the borrower, paying attention to situations where temporary problems are most likely to transform into longer-term difficulties and eventually lead to insolvency.
Pri ocenjevanju sposobnosti posojilojemalca, da izpolni svoje obveznosti, bi morale banke upoštevati dolgoročne obete posojilojemalca, pri čemer bi morale posebno pozornost posvečati situacijam, v katerih se bodo začasne težave najverjetneje preobrazile v dolgoročne in sčasoma privedle do insolventnosti.
At the same time, targeted changes to specific aspects of the prudential framework are necessary to enable banks to play their critical role in supporting people and the economy.
Hkrati so potrebne ciljno usmerjene spremembe posebnih vidikov bonitetnega okvira, ki bodo bankam omogočile, da bodo odigrale ključno vlogo pri pomoči državljanom in gospodarstvu.
To be effective, the economic support and relief measures adopted by public authorities need effective transmission channels and the full collaboration of the banking sector.
Gospodarska podpora in ukrepi pomoči, ki so jih sprejeli javni organi, za to, da bi bili učinkoviti, potrebujejo učinkovite kanale za prenos in polno sodelovanje bančnega sektorja.
IFRS 9 uses a point-in-time reference (the reporting date) to assess if a SICR has occurred.
V MSRP 9 se uporablja sklic na točko v času (datum poročanja), da se oceni, ali je prišlo do znatnega povečanja kreditnega tveganja.
IFRS 9 is a response to one of the lessons learnt from the last financial crisis, when many banks had too little loan-loss provisions to absorb losses when borrowers defaulted.
MSRP 9 predstavlja odziv na izkušnjo, pridobljeno v zadnji finančni krizi, ko so imele številne banke premalo rezervacij za kreditne izgube, da bi pokrile izgube, ko posojilojemalci niso izpolnili svojih obveznosti.
Also, at international level, the Basel Committee on Banking Supervision (BCBS) has announced a one-year delay in the internationally agreed deadline to implement the final Basel III standards 2 in order to free up the operational capacity of banks and supervisors, and has agreed to provide banks with greater flexibility when phasing in the regulatory treatment of expected credit losses (ECL) accounting to limit the impact on their regulatory capital 3 .
Poleg tega je na mednarodni ravni Baselski odbor za bančni nadzor (BCBS) napovedal enoletni odlog, kar zadeva mednarodno dogovorjeni rok za izvedbo končnih standardov Basel III 2 , da bi se sprostila operativna zmogljivost bank in nadzornikov, ter se je strinjal, da se bankam zagotovi večja prožnost pri postopnem uvajanju regulativne obravnave obračunavanja pričakovanih kreditnih izgub, da se omeji vpliv na njihov regulativni kapital 3 .
It is unlikely that temporary relief measures related to the COVID-19 crisis, such as private or statutory moratoria, constitute substantial "modifications" 27 under IFRS 9.
Ni verjetno, da bi začasni ukrepi pomoči, povezani s krizo COVID-19, kot so zasebni ali zakonski moratoriji, pomenili bistvene „spremembe" 27 v skladu z MSRP 9.
The regulatory framework for banks offers ample leeway for public and private initiatives to promote continued lending to clients affected by the COVID-19 crisis, while maintaining a prudent approach.
Regulativni okvir za banke nudi veliko manevrskega prostora za javne in zasebne pobude, namenjene spodbujanju nadaljnjega kreditiranja strank, ki jih je prizadela kriza COVID-19, hkrati pa ohranja preudaren pristop.
The ever-growing number of banks that have decided to suspend dividend payments is commendable and all banks in the Union are urged to refrain from making dividend distributions and carrying out share buy-backs aimed at remunerating shareholders during the period of the COVID-19 crisis.
Vedno večje število bank, ki so se odločile začasno ustaviti izplačila dividend, je hvalevredno; vse banke v Uniji so pozvane, naj se v obdobju krize COVID-19 vzdržijo izplačevanja dividend in izvajanja ponovnega odkupa delnic, namenjenih poplačilu delničarjev.
Concerns have been raised that the application of the expected credit loss (ECL) approach under IFRS 9 would automatically result in a sudden and significant increase in banks' credit loss provisions and that this would, in turn, reduce their capacity to lend to clients.
Izraženi so bili pomisleki, da bi uporaba pristopa pričakovanih kreditnih izgub v skladu z MSRP 9 samodejno povzročila nenadno in znatno povečanje rezervacij za kreditne izgube bank in da bi to posledično zmanjšalo njihovo zmožnost za kreditiranje strank.
-Bank supervisors in the EU have provided temporary capital, liquidity and operational relief to banks to ensure that they can continue to fulfil their role in funding the real economy in a more challenging environment 1 .
-Bančni nadzorniki v EU so bankam zagotovili začasni kapital, likvidnost in operativno razbremenitev, da bi lahko v težavnejšem okolju še naprej izpolnjevale svojo vlogo pri financiranju realnega gospodarstva 1 .
For the banks, moderating the amount of bonuses paid out to senior management and high earners in these challenging times is also a way to express solidarity with those affected by the outbreak of COVID-19.
Zmanjšanje zneska nagrad, ki se izplačajo višjemu vodstvu in zaposlenim z visokimi prejemki v teh težkih časih, je za banke tudi način za izražanje solidarnosti s tistimi, ki jih je prizadel izbruh COVID-19.
Therefore, the Commission is adopting, together with this Interpretative Communication a legislative proposal 59 to implement the amendments to the existing transitional arrangements for ECL accounting and the deferral of the new leverage ratio buffer requirement put forward by the BCBS as well as some limited changes to specific elements of the CRR to maximise banks' capacity to absorb losses related to the COVID-19 outbreak and to continue lending to businesses and households, while still ensuring their continued resilience.
Komisija zato skupaj s tem razlagalnim sporočilom sprejema zakonodajni predlog 59 za izvedbo sprememb obstoječih prehodnih ureditev za obračunavanje pričakovanih kreditnih izgub in odloga nove zahteve v zvezi z blažilnikom količnika finančnega vzvoda, ki jo je predlagal BCBS, ter nekaj omejenih sprememb posameznih elementov Uredbe o kapitalskih zahtevah, da bi se povečala zmožnost bank za absorpcijo izgub, povezanih z izbruhom COVID-19, ter da bi se zagotovilo nadaljnje kreditiranje podjetij in gospodinjstev, hkrati pa bi se še naprej zagotavljala njihova nadaljnja odpornost.
However, the public and private moratoria schemes introduced in response to the COVID-19 crisis have a predominantly preventive and general nature.
Vendar so ureditve zakonskih in zasebnih moratorijev, ki so bile uvedene kot odziv na krizo COVID-19, pretežno preventivne in splošne narave.
Use of guarantees and the definition of default
Uporaba jamstev in opredelitev neplačila
Banks are expected to apply a risk-based approach to assess the credit risk of obligors benefitting from a payment moratorium.
Od bank se pričakuje, da bodo za oceno kreditnega tveganja dolžnikov, za katere velja moratorij na plačila, uporabile pristop, ki temelji na tveganju.
The Commission concurs with the various statements from authorities that, if the support measures are temporary and related to the COVID-19 crisis, it is unlikely that the modifications will be substantial.
Komisija se strinja z različnimi izjavami organov, da je, če so podporni ukrepi začasni in povezani s krizo COVID-19, malo verjetno, da bodo spremembe bistvene.
Availing of this flexibility, Member States have implemented relief measures, notably in the form of government-backed loan guarantees or payment deferral schemes ("moratoria"), which provide incentives for banks to continue lending amid the current uncertainty and relieve the immediate financial pressure on businesses and households.
Države članice so izkoristile to prožnost za izvedbo ukrepov pomoči, zlasti v obliki ureditev državnih jamstev za posojila ali odlogov plačil (v nadaljnjem besedilu: moratoriji), ki bankam zagotavljajo spodbude za nadaljnje kreditiranje v času trenutne negotovosti in ki zmanjšujejo neposreden finančni pritisk na podjetja in gospodinjstva.
The severe economic shock caused by the COVID-19 pandemic and the exceptional containment measures are having a far-reaching impact on both the supply and demand side of the economy.
Resen ekonomski šok, ki ga je povzročila pandemija COVID-19, in izjemni ukrepi za preprečitev njenega širjenja imajo daljnosežen vpliv tako na ponudbo kot tudi na povpraševanje v gospodarstvu.
Supervisory authorities have allowed banks to temporarily make use of liquidity and capital cushions, whereas national designated authorities have lowered several macro-prudential capital buffer requirements, de facto freeing a substantial amount of capital from regulatory constraints.
Nadzorni organi so bankam dovolili, da začasno uporabljajo likvidnostne in kapitalske blažilnike, medtem ko so imenovani nacionalni organi znižali več zahtev v zvezi z makrobonitetnim kapitalskim blažilnikom, s čimer so dejansko za velik del kapitala prenehale veljati regulativne omejitve.
The EBA, the ECB and national competent authorities have adopted relief measures to free banks' operational resources and provided guidance for banks to use the full flexibility of the regulatory framework.
EBA, ECB in pristojni nacionalni organi so sprejeli ukrepe pomoči za sprostitev operativnih virov bank in pripravili smernice za banke, da bi lahko v celoti izkoristile prožnost regulativnega okvira.
Supporting businesses and households amid COVID-19
Pomoč podjetjem in gospodinjstvom v času pandemije COVID-19
Banks' assessment of a significant increase in credit risk (SICR) should be based on the remaining lifetime of the financial assets concerned.
Ocena znatnega povečanja kreditnega tveganja bank bi morala temeljiti na preostalem obdobju trajanja zadevnih finančnih sredstev.
Even where payment moratoria are not classified as forbearance measures, banks have to carefully assess the credit quality of their exposures benefiting from these measures and identify any situations of unlikeness to pay of obligors for the purpose of the definition of default 52 .
Tudi če moratoriji na plačila niso razvrščeni kot ukrepi restrukturiranja, morajo banke skrbno oceniti kreditno kakovost svojih izpostavljenosti, za katere veljajo ti ukrepi, in morajo za namene opredelitve neplačila identificirati vse situacije, v katerih obstaja verjetnost neplačila dolžnika 52 .
Several relief measures adopted by EU and national authorities have effectively used the flexibility embedded in the rules to maximise banks' lending capacity.
Pri več ukrepih pomoči, ki so jih sprejeli organi EU in nacionalni organi, je bila učinkovito uporabljena prožnost v predpisih, da bi se čim bolj povečala zmožnost kreditiranja bank.
Banks must now use the capital and liquidity that have been liberated to channel funds to those undertakings and private households that are directly affected by the sudden contraction in economic activity, within the limits of prudentially sound behaviour.
Banke morajo zdaj uporabiti sproščen kapital in likvidnost za usmerjanje sredstev v tista podjetja in zasebna gospodinjstva, ki jih je nenadno zmanjšanje gospodarske dejavnosti neposredno prizadelo, in sicer v okviru omejitev bonitetno zanesljivega ravnanja.
The ECL approach under IFRS 9 requires the application of judgement and flexibility.
Pristop na podlagi pričakovanih kreditnih izgub v skladu z MSRP 9 zahteva uporabo presoje in prožnosti.
Given the unique character of the COVID-19 crisis, it is difficult for banks to obtain sufficiently reasonable and supportable information to prepare reliable forward-looking scenarios for determining SICR.
Zaradi edinstvenega značaja krize COVID-19 banke težko pridobijo zadovoljive in dokazljive informacije za pripravo zanesljivih in v prihodnost usmerjenih scenarijev za določitev znatnega povečanja kreditnega tveganja.
Support measures by public authorities have channelled additional liquidity into the sector and released individual banks' liquidity buffers to reinforce banks' capacity to serve the Single Market.
Podporni ukrepi, ki jih izvajajo javni organi, so sektorju zagotovili dodatno likvidnost in sprostili likvidnostne blažilnike posameznih bank, da bi okrepili njihovo zmožnost za podpiranje delovanja enotnega trga.
Banks should provide insightful disclosures on the determination of expected credit losses under IFRS 9, including information on the downside scenarios.
Banke bi morale zagotoviti natančna razkritja o določanju pričakovanih kreditnih izgub v skladu z MSRP 9, vključno z informacijami o možnih slabih scenarijih.
While banks are still obliged to assess the obligor's unlikeliness to pay on a case-by-case basis, this assessment refers to the modified schedule of payments, and where there are no concerns in that regard the exposure may remain in performing status.
Banke morajo sicer še vedno oceniti verjetnost neplačila dolžnika za vsak primer posebej, vendar se ta ocena nanaša na spremenjen razpored plačil in kadar v zvezi s tem ne obstajajo pomisleki, se lahko izpostavljenost še naprej šteje za donosno.
The Commission expects banks to fully use judgement and flexibility within the confines of IFRS 9 to mitigate any unwarranted impact of the COVID-19 crisis on banks' ECL provisions without undermining investors' confidence.
Komisija pričakuje, da bodo banke v celoti izkoristile presojo in prožnost v okviru MSRP 9, da bi ublažile kakršen koli neupravičen učinek krize COVID-19 na rezervacije bank za pričakovane kreditne izgube, ne da bi bilo pri tem ogroženo zaupanje vlagateljev.
At the request of the Financial Stability Board (FSB) and the G20, the IASB introduced a more forward-looking approach to loan-loss provisioning via the International Financial Reporting Standard (IFRS) 9.
Na zahtevo Odbora za finančno stabilnost (FSB) in skupine G20 je IASB prek Mednarodnega standarda računovodskega poročanja (MSRP) 9 uvedel bolj v prihodnost usmerjen pristop k oblikovanju rezervacij za kreditne izgube.
Competent authorities should duly consider the current exceptional circumstances and should process in a timely fashion applications by banks to opt for the application of the IFRS 9 transitional arrangements provided in the CRR 40 .
Pristojni organi bi morali ustrezno upoštevati sedanje izjemne okoliščine in bi morali pravočasno obdelati vloge bank za uporabo prehodnih ureditev za MSRP 9, določenih v Uredbi o kapitalskih zahtevah 40 .
However, loans which performed well prior to the COVID-19 crisis and which are subject to a temporary private or statutory moratorium would not automatically result in significantly higher expected ECL provisions under IFRS 9.
Vendar posojila, ki so bila donosna pred krizo COVID-19 in za katera velja začasni zasebni ali zakonski moratorij, ne bi samodejno privedla do znatno višjih rezervacij za pričakovane kreditne izgube v skladu z MSRP 9.
While the CRR 44 requires considering whether an obligor has become unlikely to pay without recourse to a guarantee, making recourse to a guarantee in itself does not trigger the classification as defaulted 45 .
Medtem ko se v skladu z Uredbo o kapitalskih zahtevah 44 zahteva preučitev, ali je za dolžnika postalo verjetno, da brez uveljavljanja jamstva ne bo plačal, uveljavljanje jamstva samo po sebi ne sproži razvrstitve dolžnika med dolžnike, ki ne izpolnjujejo obveznosti plačila 45 .
The public and private moratoria schemes introduced in response to the COVID-19 crisis do not automatically lead to a reclassification of an exposure as "forborne", "performing" or "non-performing forborne".
Ureditve zakonskih in zasebnih moratorijev, uvedene kot odziv na krizo COVID-19, ne privedejo samodejno do prerazvrstitve izpostavljenosti kot „restrukturirane", „donosne" ali „nedonosne restrukturirane".
The prudential rules do not require a bank to automatically consider an obligor in default when it calls on a guarantee.
Bonitetni predpisi od banke ne zahtevajo, da dolžnika samodejno obravnava kot dolžnika, ki ni izpolnil obveznosti plačila, ko unovči jamstvo.
Loans should not automatically be considered to have suffered a SICR simply due to becoming subject to private or statutory moratoria.
Za posojila ne bi smelo samodejno veljati, da je prišlo do znatnega povečanja kreditnega tveganja zgolj zaradi tega, ker so za njih začeli veljati zasebni ali zakonski moratoriji.