natgillin/translations-raw huggingface dataset:
impaired exposures and past due exposures, provided separately;
oslabljenih izpostavljenosti in zapadlih izpostavljenosti, navedenih ločeno,
specific and general credit risk adjustments;
posebnih in splošnih popravkov zaradi kreditnega tveganja;
charges for specific and general credit risk adjustments during the reporting period;
oblikovanih posebnih in splošnih popravkov zaradi kreditnega tveganja v obdobju poročanja;
the amount of the impaired exposures and past due exposures, provided separately, broken down by significant geographical areas including, if practical, the amounts of specific and general credit risk adjustments related to each geographical area;
znesek oslabljenih izpostavljenosti in zapadlih izpostavljenosti, navedenih ločeno in razčlenjenih glede na pomembna geografska območja, če je to praktično izvedljivo, vključno z zneski posebnih in splošnih popravkov zaradi kreditnega tveganja v zvezi z vsakim geografskim območjem;
the reconciliation of changes in the specific and general credit risk adjustments for impaired exposures, shown separately.
prikaz sprememb posebnih in splošnih popravkov zaradi kreditnega tveganjaza oslabljene izpostavljenosti, navedenih ločeno.
The information shall comprise:
Informacije obsegajo:
a description of the type of specific and general credit risk adjustments;
opis vrste posebnih in splošnih popravkov zaradi kreditnega tveganja;
the opening balances;
začetna stanja,
the amounts taken against the credit risk adjustments during the reporting period;
zneske popravkov zaradi kreditnega tveganja v obdobju poročanja;
the amounts set aside or reversed for estimated probable losses on exposures during the reporting period, any other adjustments including those determined by exchange rate differences, business combinations, acquisitions and disposals of subsidiaries, and transfers between credit risk adjustments;
zneske ocenjenih bodočih izgub od izpostavljenosti v obdobju poročanja, morebitne druge popravke, vključno s popravki iz naslova sprememb v menjalnih tečajih, poslovnih združitev, nakupov in prodaj podrejenih družb in prenose med popravki zaradi kreditnega tveganja;
the closing balances.
končna stanja.
Specific credit risk adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
Posebni popravki zaradi kreditnega tveganja in poplačila, evidentirana neposredno v izkazu poslovnega izida, se razkrijejo ločeno.
Article 443
člen 443
Unencumbered assets
Neobremenjena sredstva
EBA shall issue guidelines specifying the disclosure of unencumbered assets, taking into account Recommendation ESRB/2012/2 of the European Systemic Risk Board of 20 December 2012 on funding of credit institutions [31] and in particular Recommendation D - Market transparency on asset encumbrance, by 30 June 2014.
EBA do 30. junija 2014 izda smernice za opredelitev razkritja neobremenjenih sredstev ob upoštevanju priporočila ESRB/2012/2, ki ga je izdal Evropski odbor za sistemska tveganja dne 20. decembra 2012 o financiranju kreditnih institucij [31] in zlasti priporočila "D" o preglednosti trga pri obremenitvah sredstev.
EBA shall submit those draft regulatory technical standards to the Commission by 1 January 2016.
EBA predloži Komisiji zadevne osnutke regulativnih tehničnih standardov do 1. januarja 2016.
Article 444
člen 444
Use of ECAIs
Uporaba ECAI
For institutions calculating the risk-weighted exposure amounts in accordance with Part Three, Title II, Chapter 2, the following information shall be disclosed for each of the exposure classes specified in Article 112:
Za institucije, ki izračunavajo zneske tveganju prilagojenih izpostavljenosti v skladu s poglavjem 2 naslova II dela 3 se razkrijejo naslednje informacije za vsako kategorijo izpostavljenosti, določeno v členu 112;
the names of the nominated ECAIs and ECAs and the reasons for any changes;
firme imenovanih ECAI in ECA ter razloge za morebitne spremembe;
a description of the process used to transfer the issuer and issue credit assessments onto items not included in the trading book;
opis procesa določanja uteži tveganja za izpostavljenosti, ki niso vključene v trgovalno knjigo, na podlagi bonitetnih ocen izdajatelja in izdaje;
the association of the external rating of each nominated ECAI or ECA with the credit quality steps prescribed in Part Three, Title II, Chapter 2, taking into account that this information needs not be disclosed if the institution complies with the standard association published by EBA;
vzporeditev zunanje bonitetne ocene vsake imenovane ECAI ali ECA s stopnjami kreditne kakovosti, predpisanimi v poglavju 2 naslova II dela 3, ob upoštevanju, da te informacije ni treba razkriti, če je institucija usklajena s standardno shemo vzporeditve, ki jo objavi EBA;
the exposure values and the exposure values after credit risk mitigation associated with each credit quality step prescribed in Part Three, Title II, Chapter 2 as well as those deducted from own funds.
vrednosti izpostavljenosti in vrednosti izpostavljenosti po upoštevanju učinkov zmanjšanja kreditnega tveganja, povezanih z vsako stopnjo kreditne kakovosti, predpisane v poglavju 2 naslova II dela 3, kakor tudi vrednosti odbitkov odod kapitala.
Article 445
člen 445
Exposure to market risk
Izpostavljenost tržnemu tveganju
The institutions calculating their own funds requirements in accordance with points (b) and (c) of Article 92(3) shall disclose those requirements separately for each risk referred to in those provisions.
Institucije, ki svoje kapitalske zahteve izračunavajo v skladu s točkama (b) in (c) člena 92(3), razkrijejo svoje zahteve ločeno za vsako tveganje, navedeno v teh določbah.
In addition, the own funds requirement for specific interest rate risk of securitisation positions shall be disclosed separately.
Poleg tega se ločeno razkrije tudi kapitalska zahteva za posebno obrestno tveganje pozicij v listinjenju.
Article 446
člen 446
Institutions shall disclose the approaches for the assessment of own funds requirements for operational risk that the institution qualifies for; a description of the methodology set out in Article 312(2), if used by the institution, including a discussion of relevant internal and external factors considered in the institution's measurement approach, and in the case of partial use, the scope and coverage of the different methodologies used.
Institucije razkrijejo pristope za izračun kapitalskih zahtev za operativno tveganje, za katere institucija izpolnjuje pogoje; opis metodologije iz člena 312(2), če jo institucija uporablja, vključno z obrazložitvijo ustreznih notranjih in zunanjih dejavnikov, ki jih institucija upošteva v pristopu merjenja, ter v primeru delne uporabe, področje in obseg uporabe različnih uporabljenih metodologij.
Article 447
člen 447
Exposures in equities not included in the trading book
Izpostavljenosti iz naslova lastniških instrumentov, ki niso vključeni v trgovalno knjigo
Institutions shall disclose the following information regarding the exposures in equities not included in the trading book:
Institucije v zvezi z izpostavljenostmi iz naslova lastniških instrumentov, ki niso vključeni v trgovalno knjigo, razkrijejo naslednje informacije:
the differentiation between exposures based on their objectives, including for capital gains relationship and strategic reasons, and an overview of the accounting techniques and valuation methodologies used, including key assumptions and practices affecting valuation and any significant changes in these practices;
razlikovanje med izpostavljenostmi glede na njihove namene, vključno z razlogi v zvezi s kapitalskimi dobički in strateškimi razlogi, ter pregled uporabljenih računovodskih tehnik in metodologij vrednotenja, vključno s ključnimi predpostavkami in praksami, ki vplivajo na vrednotenje, ter kakršnimi koli pomembnimi spremembami teh praks;
the balance sheet value, the fair value and, for those exchange-traded, a comparison to the market price where it is materially different from the fair value;
vrednost v bilanci stanja, pošteno vrednost in za tiste, s katerimi se trguje na borzi, primerjavo s tržno ceno, če se ta pomembno razlikuje od poštene vrednosti;
the types, nature and amounts of exchange-traded exposures, private equity exposures in sufficiently diversified portfolios, and other exposures;
vrste, naravo in zneske izpostavljenosti, s katerimi se trguje na borzi, izpostavljenosti iz naslova lastniških instrumentov nejavnih družb v dovolj razpršenih portfeljih in drugih izpostavljenostih;
the cumulative realised gains or losses arising from sales and liquidations in the period; and
kumulativno realizirane dobičke ali izgube, ki izhajajo iz prodaj in likvidacij v zadevnem obdobju; in
the total unrealised gains or losses, the total latent revaluation gains or losses, and any of these amounts included in the original or additional own funds.
skupni znesek nerealiziranih dobičkov ali izgub, skupni znesek latentnih dobičkov ali izgub iz prevrednotenja in katerega koli od teh zneskov, ki je vključen v temeljni ali dodatni kapital.
Article 448
člen 448
Exposure to interest rate risk on positions not included in the trading book
Izpostavljenost obrestnemu tveganju pri postavkah, ki niso vključene v trgovalno knjigo
Institutions shall disclose the following information on their exposure to interest rate risk on positions not included in the trading book:
Institucije razkrijejo naslednje informacije o izpostavljenosti obrestnem tveganju pri postavkah, ki niso vključene v trgovalno knjigo:
the nature of the interest rate risk and the key assumptions (including assumptions regarding loan prepayments and behaviour of non-maturity deposits), and frequency of measurement of the interest rate risk;
naravo tveganja obrestne mere in ključne predpostavke (vključno s predpostavkami o predčasnih odplačilih kreditov in gibanju nezapadlih vlog) ter pogostostjo merjenja obrestnega tveganja;
the variation in earnings, economic value or other relevant measure used by the management for upward and downward rate shocks according to management's method for measuring the interest rate risk, broken down by currency.
spremembe v donosih, ekonomsko vrednost ali drugo ustrezno merilo, ki ga uporablja vodstvo v primeru naglega zvišanja ali znižanja obrestne mere v skladu z metodo vodstva za merjenje obrestnega tveganja, razčlenjene glede na valuto.
Article 449
člen 449
Exposure to securitisation positions
Izpostavljenost pozicijam v listinjenju
Institutions calculating risk weighted exposure amounts in accordance with Part Three, Title II, Chapter 5 or own funds requirements in accordance with Article 337 or 338 shall disclose the following information, where relevant, separately for their trading and non-trading book:
Institucije, ki izračunavajo zneske tveganju prilagojenih izpostavljenosti v skladu poglavjem 5 naslova II dela 3 ali kapitalske zahteve v skladu s členom 337 ali 338, razkrijejo naslednje informacije, kjer je primerno, ločeno za trgovalno in netrgovalno knjigo:
a description of the institution's objectives in relation to securitisation activity;
opis ciljev institucije v zvezi z dejavnostjo listinjenja;
the type of risks in terms of seniority of underlying securitisation positions and in terms of assets underlying those latter securitisation positions assumed and retained with re-securitisation activity;
vrsto tveganj z vidika nadrejenosti osnovnih pozicij v listinjenju in z vidika sredstev, ki oblikujejo te pozicije v zadnjem listinjenju, pridobljenih in zadržanih z dejavnostjo relistinjenja;
the different roles played by the institution in the securitisation process;
različne vloge, ki jih ima institucija v procesu listinjenja;
an indication of the extent of the institution's involvement in each of the roles referred to in point (d);
navedbo obsega vključenosti institucije v vsaki izmed vlog iz točke (d);
a description of the processes in place to monitor changes in the credit and market risk of securitisation exposures including, how the behaviour of the underlying assets impacts securitisation exposures and a description of how those processes differ for re-securitisation exposures;
opis vzpostavljenih procesov za spremljanje sprememb pri kreditnem in tržnem tveganju izpostavljenosti v listinjenju, vključno s tem, kako kvaliteta osnovnega premoženja vpliva na izpostavljenosti v listinjenju, ter opisom, kako se ti procesi razlikujejo za izpostavljenosti v relistinjenju;
a description of the institution's policy governing the use of hedging and unfunded protection to mitigate the risks of retained securitisation and re-securitisation exposures, including identification of material hedge counterparties by relevant type of risk exposure;
opis politike institucije, ki ureja uporabo varovanja in osebnega kreditnega zavarovanja za zmanjševanje tveganj zadržanih izpostavljenosti v listinjenju in relistinjenju, vključno z opredelitvijo pomembnih nasprotnih strank, s katerimi so sklenjeni posli varovanja, po ustrezni vrsti izpostavljenosti tveganju;
the approaches to calculating risk weighted exposure amounts that the institution follows for its securitisation activities including the types of securitisation exposures to which each approach applies;
pristope za izračun zneskov tveganju prilagojenih izpostavljenosti, ki jim institucija sledi pri svojih dejavnostih listinjenja, vključno z vrstami izpostavljenosti v listinjenju, za katere se posamezen pristop uporablja;
the types of SSPE that the institution, as sponsor, uses to securitise third-party exposures including whether and in what form and to what extent the institution has exposures to those SSPEs, separately for on- and off-balance sheet exposures, as well as a list of the entities that the institution manages or advises and that invest in either the securitisation positions that the institution has securitised or in SSPEs that the institution sponsors;
vrste SSPE, ki jih institucija v vlogi sponzorja uporablja za listinjenje izpostavljenosti tretjih oseb, vključno z navedbami, ali, v kakšni obliki in v kolikšnem obsegu ima institucija izpostavljenosti do teh SSPE, ločeno za bilančne in zunajbilančne izpostavljenosti, ter seznam subjektov, ki jih institucija upravlja ali jim svetuje in ki vlagajo bodisi v pozicije v listinjenju, listinjene s strani institucije, bodisi v SSPE, ki jih institucija financira;
a summary of the institution's accounting policies for securitisation activities, including:
povzetek računovodskih politik institucije za dejavnosti listinjenja, kar vključuje:
whether the transactions are treated as sales or financings;
ali se posli obravnavajo kot prodaje ali financiranja;
the recognition of gains on sales;
pripoznanje dobičkov iz prodaje;
the methods, key assumptions, inputs and changes from the previous period for valuing securitisation positions;
metode, ključne predpostavke, vhodne podatke in spremembe glede na predhodno obdobje za vrednotenje pozicij v listinjenju;
how assets awaiting securitisation are valued and whether they are recorded in the institution's non-trading book or the trading book;
kako se sredstva, ki se bodo listinila, vrednotijo in ali se evidentirajo v netrgovalni ali trgovalni knjigi institucije;
policies for recognising liabilities on the balance sheet for arrangements that could require the institution to provide financial support for securitised assets;
politike za pripoznavanje obveznosti v bilanci stanja pri ureditvah, ki lahko zahtevajo od institucije, da zagotavlja finančno podporo za listinjena sredstva;
where applicable, a description of the Internal Assessment Approach as set out in Part Three, Title II, Chapter 5, Section 3, including the structure of the internal assessment process and relation between internal assessment and external ratings, the use of internal assessment other than for Internal Assessment Approach capital purposes, the control mechanisms for the internal assessment process including discussion of independence, accountability, and internal assessment process review, the exposure types to which the internal assessment process is applied and the stress factors used for determining credit enhancement levels, by exposure type;
kjer je primerno, opis pristopa notranjega ocenjevanja, kot je opredeljen v oddelku 3 poglavja 5 naslova II dela 3, vključno s strukturo procesa notranjega ocenjevanja ter razmerjem med notranjimi ocenami in zunanjimi bonitetnimi ocenami, uporabo notranjega ocenjevanja za druge namene kot za kapitalske namene pristopa notranjega ocenjevanja, kontrolnimi mehanizmi pri procesu notranjega ocenjevanja, vključno z razpravo o neodvisnosti, odgovornosti in pregledom procesa notranjega ocenjevanja, vrstami izpostavljenosti, za katere se proces notranjega ocenjevanja uporablja, in stresnimi dejavniki, uporabljenimi za določitev stopnje kreditne izboljšave, po vrsti izpostavljenosti;
an explanation of significant changes to any of the quantitative disclosures in points (n) to (q) since the last reporting period;
pojasnilo bistvenih sprememb katerih koli kvantitativnih razkritij v točkah (n) do (q) glede na zadnje poročevalsko obdobje;
separately for the trading and the non-trading book, the following information broken down by exposure type:
ločeno za trgovalno in netrgovalno knjigo naslednje informacije, razčlenjene po vrsti izpostavljenosti:
the total amount of outstanding exposures securitised by the institution, separately for traditional and synthetic securitisations and securitisations for which the institution acts only as sponsor;
skupni znesek neodplačanih izpostavljenosti, listinjenih s strani institucije, ločeno za tradicionalna in sintetična listinjenja ter listinjenja, pri katerih institucija deluje samo kot sponzor;
the aggregate amount of on-balance sheet securitisation positions retained or purchased and off-balance sheet securitisation exposures;
skupni znesek bilančnih pozicij v listinjenju, zadržanih ali kupljenih, in zunajbilančnih izpostavljenosti v listinjenju;
for securitised facilities subject to the early amortisation treatment, the aggregate drawn exposures attributed to the originator's and investors' interests respectively, the aggregate capital requirements incurred by the institution against the originator's interest and the aggregate capital requirements incurred by the institution against the investor's shares of drawn balances and undrawn lines;
za listinjenja, ki so predmet predčasnega odplačila, skupne črpane izpostavljenosti, pripisane udeležbi originatorja in investitorja, skupne kapitalske zahteve, nastale na strani institucije iz naslova udeležbe originatorja, in skupne kapitalske zahteve, nastale na strani institucije iz naslova investitorjevega dela črpanih zneskov in dela nečrpanih kreditnih linij;
the amount of securitisation positions that are deducted from own funds or risk-weighted at 1250 %;
znesek pozicij v listinjenju, ki se odbijejo od kapitala ali so tehtane z utežjo 1250 %;
a summary of the securitisation activity of the current period, including the amount of exposures securitised and recognised gain or loss on sale;
povzetek dejavnosti listinjenja v tekočem obdobju, vključno z zneskom listinjenih izpostavljenosti in pripoznanim dobičkom ali izgubo iz prodaje;
separately for the trading and the non-trading book, the following information:
ločeno za trgovalno in netrgovalno knjigo naslednje informacije:
the aggregate amount of securitisation positions retained or purchased and the associated capital requirements, broken down between securitisation and re-securitisation exposures and further broken down into a meaningful number of risk-weight or capital requirement bands, for each capital requirements approach used;
skupni znesek pozicij v listinjenju, zadržanih ali kupljenih, in povezane kapitalske zahteve, razčlenjene na izpostavljenosti v listinjenju in relistinjenju ter nadalje razčlenjene v razumno število razredov uteži tveganja ali razredov kapitalskih zahtev, za vsak pristop, uporabljen za izračun kapitalskih zahtev;
the aggregate amount of re-securitisation exposures retained or purchased broken down according to the exposure before and after hedging/insurance and the exposure to financial guarantors, broken down according to guarantor credit worthiness categories or guarantor name;
skupni znesek izpostavljenosti iz relistinjenja, zadržanih ali kupljenih, razčlenjen glede na izpostavljenosti pred in po varovanju/zavarovanju in izpostavljenosti do dajalcev jamstva, razčlenjene glede na stopnje kreditne kakovosti dajalca jamstva ali naziv dajalca jamstva;
for the non-trading book and regarding exposures securitised by the institution, the amount of impaired/past due assets securitised and the losses recognised by the institution during the current period, both broken down by exposure type;
za netrgovalno knjigo in v zvezi z izpostavljenostmi, listinjenimi s strani institucije, znesek oslabljenih/zapadlih listinjenih sredstev in znesek izgub, ki jih je institucija pripoznala v tekočem obdobju, oboje razčlenjeno po vrsti izpostavljenosti;
for the trading book, the total outstanding exposures securitised by the institution and subject to a capital requirement for market risk, broken down into traditional/synthetic and by exposure type;
za trgovalno knjigo skupne neporavnane izpostavljenosti, listinjene s strani institucije in za katere velja kapitalska zahteva za tržno tveganje, razčlenjene na tradicionalne/sintetične in po vrsti izpostavljenosti;
where applicable, whether the institution has provided support within the terms of Article 248(1) and the impact on own funds.
kjer je primerno, ali institucija zagotavlja podporo v smislu člena 248(1) in vpliv na kapital.
Article 450
člen 450
Institutions shall disclose at least the following information, regarding the remuneration policy and practices of the institution for those categories of staff whose professional activities have a material impact on its risk profile:
Institucije razkrijejo vsaj naslednje informacije v zvezi s politiko prejemkov in prakso institucije za tiste kategorije zaposlenih, katerega profesionalne dejavnosti imajo pomemben vpliv na profil tveganja:
information concerning the decision-making process used for determining the remuneration policy, as well as the number of meetings held by the main body overseeing remuneration during the financial year, including, if applicable, information about the composition and the mandate of a remuneration committee, the external consultant whose services have been used for the determination of the remuneration policy and the role of the relevant stakeholders;
informacije o procesu odločanja, ki se uporablja pri določanju politike prejemkov, in število sestankov, ki jih je v poslovnem letu opravil glavni organ za nadzor prejemkov, vključno z, če je to primerno, informacijami o sestavi in pooblastilih komisije za prejemke, zunanjem svetovalcu, katerega storitve so se uporabljale pri določanju politike prejemkov, in vlogo relevantnih zainteresiranih strani;
the most important design characteristics of the remuneration system, including information on the criteria used for performance measurement and risk adjustment, deferral policy and vesting criteria;
najpomembnejše značilnosti zasnove sistema prejemkov, vključno z informacijami o merilih, uporabljenih za merjenje uspešnosti in prilagoditev zaradi tveganja, politiki odloga in merilih za dodelitev pravice do izplačila;
the ratios between fixed and variable remuneration set in accordance with Article 94(1)(g) of Directive 2013/36/EU;
razmerje med fiksnimi in variabilnimi prejemki, določeno v skladu s členom 94(1)(g) Direktive 36/2013.
the main parameters and rationale for any variable component scheme and any other non-cash benefits;
glavne parametre in utemeljitev za vsako shemo variabilnih sestavin in druge nedenarne ugodnosti:
aggregate quantitative information on remuneration, broken down by senior management and members of staff whose actions have a material impact on the risk profile of the institution, indicating the following:
združene kvantitativne informacije o prejemkih, razčlenjene glede na višje vodstvo in zaposlene, katerih dejavnosti imajo pomemben vpliv na profil tveganosti institucije, pri čemer je navedeno naslednje: