natgillin/translations-raw huggingface dataset:
Where in the case of a Tier 2 instrument the conditions laid down in Article 63 cease to be met, the following shall apply:
Ob prenehanju izpolnjevanja pogojev iz člena 63 za instrumente dodatnega kapitala velja naslednje:
that instrument shall immediately cease to qualify as a Tier 2 instrument;
zadevni instrument se takoj preneha šteti za instrument dodatnega kapitala;
the part of the share premium accounts that relate to that instrument shall immediately cease to qualify as Tier 2 items.
del vplačanega presežka kapitala, ki je povezan z zadevnim instrumentom, se takoj preneha šteti za postavke dodatnega kapitala.
Deductions from tier 2 items
Odbitki od postavk dodatnega kapitala
Deductions from Tier 2 items
Odbitki od postavk dodatnega kapitala
The following shall be deducted from Tier 2 items:
Od postavk dodatnega kapitala se odbijejo:
direct, indirect and synthetic holdings by an institution of own Tier 2 instruments, including own Tier 2 instruments that an institution could be obliged to purchase as a result of existing contractual obligations;
neposredni, posredni in sintetični deleži institucije v lastne instrumente dodatnega kapitala institucije, vključno z lastnimi instrumenti dodatnega kapitala, ki bi jih institucija morda bila dolžna kupiti zaradi obstoječih pogodbenih obveznosti;
direct, indirect and synthetic holdings of the Tier 2 instruments of financial sector entities with which the institution has reciprocal cross holdings that the competent authority considers to have been designed to inflate artificially the own funds of the institution;
neposredni, posredni in sintetični deleži v instrumente dodatnega kapitala subjektov finančnega sektorja, s katerimi ima institucija vzajemne navzkrižne deleže, za katere pristojni organ meni, da so bili oblikovani z namenom umetnega povečanja kapitala institucije;
the applicable amount determined in accordance with Article 70 of direct, indirect and synthetic holdings of the Tier 2 instruments of financial sector entities, where an institution does not have a significant investment in those entities;
ustrezen znesek neposrednih, posrednih in sintetičnih deležev v instrumente dodatnega kapitala subjektov finančnega sektorja, ki se določi v skladu s členom 0, kadar institucija v teh subjektih nima pomembne naložbe;
direct, indirect and synthetic holdings by the institution of the Tier 2 instruments of financial sector entities where the institution has a significant investment in those entities, excluding underwriting positions held for fewer than five working days.
neposredni, posredni in sintetični deleži institucije v instrumentih dodatnega kapitala subjektov finančnega sektorja, kadar ima institucija v teh subjektih pomembno naložbo, razen pozicij iz izvedbe prve prodaje teh instrumentov z obveznostjo odkupa, ki jih je institucija imela pet delovnih dni ali manj;
Deductions of holdings of own Tier 2 instruments
Odbitek deležev v lastne instrumente dodatnega kapitala
For the purposes of point (a) of Article 66, institutions shall calculate holdings on the basis of the gross long positions subject to the following exceptions:
Institucije za namene točke (a) člena 66 deleže izračunajo na podlagi bruto dolgih pozicij ob upoštevanju naslednjih izjem:
institutions may calculate the amount of holdings on the basis of the net long position provided that both the following conditions are met:
institucije lahko izračunajo znesek deležev na podlagi neto dolge pozicije, če sta izpolnjena oba naslednja pogoja:
institutions shall determine the amount to be deducted for direct, indirect and synthetic holdings of index securities by calculating the underlying exposure to own Tier 2 instruments in those indices;
institucije določijo znesek, ki se odbije za neposredne, posredne in sintetične deleže vrednostnih papirjev v indeksu, tako da izračunajo osnovno izpostavljenost do lastnih instrumentov dodatnega kapitala v teh indeksih;
institutions may net gross long positions in own Tier 2 instruments resulting from holdings of index securities against short positions in own Tier 2 instruments resulting from short positions in the underlying indices, including where those short positions involve counterparty risk, provided that both the following conditions are met:
institucije lahko bruto dolge pozicije v lastnih instrumentih dodatnega kapitala, vrednostnih papirjev v indeksu, pobotajo s kratkimi pozicijami v lastnih instrumentih dodatnega kapitala, ki izhajajo iz kratkih pozicij v osnovnih indeksih, tudi kadar te kratke pozicije vključujejo tveganje nasprotne stranke;
Deduction of holdings of Tier 2 instruments of financial sector entities and where an institution has a reciprocal cross holding designed artificially to inflate own funds
Odbitek deležev v instrumente dodatnega kapitala subjektov finančnega sektorja in vzajemen navzkrižni delež institucije, oblikovan z namenom umetnega povečanja kapitala
Institutions shall make the deductions required by points (b), (c) and (d) of Article 66 in accordance with the following provisions:
Institucije izvedejo odbitke, ki jih določa člen 66(b), (c) in (d), v skladu z naslednjim:
holdings of Tier 2 instruments shall be calculated on the basis of the gross long positions;
deleži v instrumentih dodatnega kapitala se izračunajo na podlagi bruto dolgih pozicij;
holdings of Tier 2 own-fund insurance items and Tier 3 own-fund insurance items shall be treated as holdings of Tier 2 instruments for the purposes of deduction.
deleži v zavarovalniških postavkah lastnih sredstev drugega reda in zavarovalniških postavkah lastnih sredstev tretjega reda se za namene odbitka obravnavajo kot deleži v instrumente dodatnega kapitala.
Deduction of holdings of Tier 2 instruments of financial sector entities
Odbitek deležev v instrumente dodatnega kapitala subjektov finančnega sektorja
Institutions shall make the deductions required by points (c) and (d) of Article 66 in accordance with the following:
Institucije izvedejo odbitke, ki jih določa člen 66(c) in (d), v skladu z naslednjim:
they may calculate direct, indirect and synthetic holdings of Tier 2 instruments of the financial sector entities on the basis of the net long position in the same underlying exposure provided that both the following conditions are met:
deleže v instrumente dodatnega kapitala subjektov finančnega sektorja lahko izračunajo na osnovi neto dolge pozicije v isti osnovni izpostavljenosti, če sta izpolnjena oba naslednja pogoja:
they shall determine the amount to be deducted for direct, indirect and synthetic holdings of index securities by looking through to the underlying exposure to the capital instruments of the financial sector entities in those indices.
znesek, ki se odbije za neposredne, posredne in sintetične deleže vrednostnih papirjev v indeksu, določijo tako, da vpogledajo v osnovno izpostavljenost do kapitalskih instrumentov subjektov finančnega sektorja v teh indeksih.
Deduction of Tier 2 instruments where an institution does not have a significant investment in a relevant entity
Odbitek instrumentov dodatnega kapitala, kadar institucija nima pomembne naložbe v relevatnem subjektu
For the purposes of point (c) of Article 66, institutions shall calculate the applicable amount to be deducted by multiplying the amount referred to in point (a) of this paragraph by the factor derived from the calculation referred to in point (b) of this paragraph:
Institucije za namene člena 66(c) izračunajo ustrezni znesek, ki se odbije, tako, da znesek iz točke (a) tega odstavka pomnožijo s faktorjem, dobljenim z izračunom iz točke (b) tega odstavka:
points (a) to (g), points (k)(ii) to (v) and point (l) of Article 36(1), excluding the amount to be deducted for deferred tax assets that rely on future profitability and arise from temporary differences;
točk (a) do (g), točk k(ii) do (v) in točke (l) člena 36(1), razen zneska, ki se odbije, za odložene terjatve za davek, ki se nanašajo na prihodnji dobiček in izhajajo iz začasnih razlik;
the amount of direct, indirect and synthetic holdings by the institution of the Tier 2 instruments of financial sector entities divided by the aggregate amount of all direct, indirect and synthetic holdings by the institution of the Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments of those financial sector entities.
znesek neposrednih, posrednih in sintetičnih deležev institucije v instrumentih dodatnega kapitala subjektov finančnega sektorja, deljen s celotnim zneskom vseh neposrednih, posrednih in sintetičnih deležev institucije v instrumente navadnega lastniškega temeljnega kapitala ter instrumente dodatnega temeljnega kapitala in dodatnega kapitala teh subjektov finančnega sektorja.
Institutions shall determine the portion of holdings of Tier 2 instruments that is deducted by multiplying the amount specified in point (a) of this paragraph by the proportion specified in point (b) of this paragraph:
Institucije določijo znesek deležev instrumentov dodatnega kapitala, ki se odbije, tako da znesek iz točke (a) tega odstavka pomnožijo z razmerjem iz točke (b) tega odstavka:
the total amount of holdings required to be deducted pursuant to paragraph 1;
skupni znesek deležev, ki se odbije v skladu z odstavkom 1;
the total amount of the Tier 2 instrument;
skupni znesek instrumenta dodatnega kapitala;
the aggregate amount of direct, indirect and synthetic holdings by the institution of the Tier 2 instruments of financial sector entities in which the institution does not have a significant investment.
celotni znesek neposrednih, posrednih in sintetičnih deležev institucije v instrumente dodatnega kapitala subjektov finančnega sektorja, v katerih institucija nima pomembne naložbe.
The amount of holdings referred to in point (c) of Article 66(1) that is equal to or less than 10 % of the Common Equity Tier 1 items of the institution after applying the provisions laid down in points (a)(i) to (iii) of paragraph 1 shall not be deducted and shall be subject to the applicable risk weights in accordance with Chapter 2 or 3 of Title II of Part Three and the requirements laid down in Title IV of Part Three, as applicable.
Znesek deležev iz člena 66(1)(c), ki je enak ali nižji od 10 % postavk navadnega lastniškega temeljnega kapitala institucije po uporabi določb iz odstavka 1(a)(i) do (iii), se ne odbije in je predmet ustrezne uteži tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3 ter zahteve iz naslova IV dela 3, kot je ustrezno.
The Tier 2 capital of an institution shall consist of the Tier 2 items of the institution after the deductions referred to in Article 66 and the application of Article 79.
Dodatni kapital institucije je sestavljen iz postavk dodatnega kapitala institucije po odbitkih iz člena 66 in uporabi člena 79.
Own funds
Kapital
The own funds of an institution shall consist of the sum of its Tier 1 capital and Tier 2 capital.
Kapital institucije sestavlja vsota njenega temeljnega in dodatnega kapitala.
Distributions on own funds instruments
Razdelitve pri kapitalskih instrumentih
Capital instruments for which an institution has the sole discretion to decide to pay distributions in a form other than cash or an own funds instrument shall not be capable of qualifying as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments unless the institution has received the prior permission of the competent authorities.
Kapitalski instrumenti, za katere ima institucija izključno diskrecijsko presojo odločati o izplačilu donosov v obliki, ki niv denar ali v obliki kapitalskega instrumenta, se ne morejo šteti za instrumente navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala ali dodatnega kapitala, če institucija ni pridobila predhodnega dovoljenja pristojnih organov.
Competent authorities shall grant the permission referred to in paragraph 1 only where they consider all the following conditions to be met:
Pristojni organi dajo dovoljenje iz odstavka 1 le, če menijo, da so izpolnjeni vsi naslednji pogoji:
the ability of the institution to cancel payments under the instrument would not be adversely affected by the discretion referred to in paragraph 1, or by the form in which distributions could be made;
diskrecijska presoja iz odstavka 1 ali možna oblika izplačila donosa ne bi negativno vplivala na zmožnost institucije, da prekliče izplačila po instrumentu;
the ability of the instrument to absorb losses would not be adversely affected by the discretion referred to in paragraph 1, or by the form in which distributions could be made;
diskrecijska presoja iz odstavka 1 ali možna oblika izplačila donosa ne bi negativno vplivala na zmogljivosti instrumenta za pokrivanje izgub;
the quality of the capital instrument would not otherwise be reduced by the discretion referred to in paragraph 1, or by the form in which distributions could be made.
diskrecijska presoja iz odstavka 1 ali možna oblika izplačila donosa tudi sicer ne bi zmanjšala kakovosti kapitalskega instrumenta.
Capital instruments for which a legal person other than the institution issuing them has the discretion to decide or require that the payment of distributions on the instrument shall be made in a form other than cash or an own funds instrument shall not be capable of qualifying as Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments.
Kapitalski instrumenti, za katere ima pravna oseba, ki ni institucija, ki jih je izdala, diskecijsko presojo odločiti ali zahtevti izplačilo donos v obliki, ki ni denar ali v obliki kapitalskega instrumenta, se ne morejo šteti za instrumente navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala ali dodatnega kapitala.
Institutions may use a broad market index as one of the bases for determining the level of distributions on Additional Tier 1 and Tier 2 instruments.
Institucije lahko uporabijo splošni tržni indeks kot eno izmed podlag za določitev ravni izplačil donosa na instrumente dodatnega temeljnega kapitala in dodatnega kapitala.
Paragraph 4 shall not apply where the institution is a reference entity in that broad market index unless both the following conditions are met:
Odstavek 4 se ne uporablja, kadar je institucija referenčna subjekt v tem splošnem tržnem indeksu, razen če sta izpolnjena naslednja pogoja:
the institution considers movements in that broad market index not to be significantly correlated to the credit standing of the institution, its parent institution or parent financial holding company or parent mixed financial holding company or parent mixed activity holding company;
institucija meni, da gibanje tega splošnega tržnega indeksa ni v pomembni korelaciji z boniteto institucije, njene nadrejene institucije ali nadrejenega finančnega holdinga ali nadrejenega mešanega finančnega holdinga ali nadrejenega mešanega poslovnega holdinga;
the competent authority has not reached a different determination from that referred to in point (a).
pristojni organ ni prišel do drugačne ugotovitve, kot je navedeno v točki (a).
Institutions shall report and disclose the broad market indices on which their capital instruments rely.
Institucije poročajo o splošnih tržnih indeksih, na katere se sklicujejo njihovi kapitalski instrumenti, in jih razkrijejo.
EBA shall develop draft regulatory technical standards to specify the conditions according to which indices shall be deemed to qualify as broad market indices for the purposes of paragraph 4.
EBA oblikuje osnutek regulativnih tehničnih standardov, v katerih določi pogoje, v skladu s katerimi se indeksi štejejo za splošne tržne indekse za namene odstavka 4.
Holdings of capital instruments issued by regulated financial sector entities that do not qualify as regulatory capital
Deleži v kapitalskih instrumentih nadzorovanih subjektov finančnega sektorja, ki se ne štejejo za regulativni kapital
Institutions shall not deduct from any element of own funds direct, indirect or synthetic holdings of capital instruments issued by a regulated financial sector entity that do not qualify as regulatory capital of that entity.
Institucije ne odbijejo od nobene sestavine kapitala neposrednih, posrednih ali sintetičnih deležev v kapitalskih instrumetnih, ki jih izdajo nadzorovani subjektie finančnega sektorja, ki se ne štejejo za regulativni kapital zadevnega subjekta.
Institutions shall apply risk weights to such holdings in accordance with Chapter 2 or 3 of Title II of Part Three, as applicable.
Institucije za takšne deleže uporabijo utež tveganja v skladu s poglavjem 2 ali 3 naslova II dela 3, kot je ustrezno.
Deduction and maturity requirements for short positions
Zahteve glede odbitkov in zapadlosti kratkih pozicij
The maturity requirements for short positions referred to in point (a) of Article 45, point (a) of Article 59 and point (a) of Article 69 shall be deemed to be met in respect of positions held where the following conditions are met:
Šteje se, da so zahteve glede zapadlosti kratkih pozicij iz točke (a) člena 45, točke (a) člena 59 in točke (a) člena 69 pri obstoječih pozicijah izpolnjene, če sta izpolnjena naslednja pogoja:
the institution has the contractual right to sell on a specific future date to the counterparty providing the hedge the long position that is being hedged;
institucija ima pogodbeno pravico do prodaje varovane dolge pozicije nasprotni stranki, ki zagotavlja varovanje, na določen dan v prihodnosti;
the counterparty providing the hedge to the institution is contractually obliged to purchase from the institution on that specific future date the long position referred to in point (a).
nasprotna stranka, ki instituciji zagotavlja varovanje, je pogodbeno zavezana, da od institucije na ta določeni dan v prihodnosti odkupi dolgo pozicijo iz točke (a).
Index holdings of capital instruments
Deleži kapitalskih instrumentov v indeksu
For the purposes of point (a) of Article 42, point (a) of Article 45, point (a) of Article 57, point (a) of Article 59, point (a) of Article 67 and point (a) of Article 69, institutions may reduce the amount of a long position in a capital instrument by the portion of an index that is made up of the same underlying exposure that is being hedged, provided the following conditions are met:
Institucije lahko za namenetočke (a) člena 42, točke (a) člena 45, točke (a) člena 57, točke (a) člena 59, točke (a) člena 67 in točke (a) člena 69 znesek dolgih pozicij v kapitalskem instrumentu zmanjšajo za del indeksa, ki ga predstavlja ista varovana osnovna izpostavljenost, če so izpolnjeni naslednji pogoji:
either both the long position being hedged and the short position in an index used to hedge that long position are held in the trading book or both are held in the non-trading book;
varovana dolga pozicija in kratka pozicija v indeksu, ki se uporablja za varovanje te dolge pozicije, sta obe vključeni v trgovalno knjigo ali v netrgovalno knjigo;
the positions referred to in point (a) are held at fair value on the balance sheet of the institution;
poziciji iz točke (a) sta merjeni po pošteni vrednosti v bilanci stanja institucije;
the short position referred to in point (a) qualifies as an effective hedge under the internal control processes of the institution;
kratka pozicija iz točke (a) se v skladu s procesi notranjih kontrol institucije šteje za uspešno varovanje;
the competent authorities assess the adequacy of the control processes referred to in point (c) on at least an annual basis and are satisfied with their continuing appropriateness.
pristojni organi ocenijo ustreznost procesov kontrol iz točke (c) vsaj enkrat letno in se prepričajo, da bodo ustrezni tudi v prihodnje.
Where the competent authority has given its prior permission, an institution may use a conservative estimate of the underlying exposure of the institution to capital instruments included in indices as an alternative to an institution calculating its exposure to the items referred to in either or both of points (a) and (b):
Če je pristojni organ izdal predhodno dovoljenje, lahko institucija uporabi konservativno oceno osnovne izpostavljenosti institucije do kapitalskih instrumentov, vključenih v indekse, kot alternativo izračunu svoje izpostavljenosti do postavk iz točke (a) in/ali točke (b):
own Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments included in indices;
lastnih instrumentov navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala in dodatnega kapitala, ki so vključeni v indekse;
Common Equity Tier 1, Additional Tier 1 and Tier 2 instruments of financial sector entities, included in indices.
instrumentov navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala in dodatnega kapitala subjektov finančnega sektorja, ki so vključeni v indekse.
Competent authorities shall grant the permission referred to in paragraph 2 only where the institution has demonstrated to their satisfaction that it would be operationally burdensome for the institution to monitor its underlying exposure to the items referred to in one or both of point (a) or (b) of paragraph 2, as applicable.
Pristojni organi izdajo dovoljenje iz odstavka 2 le, kadar jim institucija zadovoljivo dokaže, da bi spremljanje osnovne izpostavljenosti do postavk iz točk(a) ali (b) odstavka 2, kakor je ustrezno, zanjo pomenilo operativno obremenitev.
EBA shall develop draft regulatory technical standards to specify:
EBA pripravi osnutke regulativnih tehničnih standardov, v katerih opredeli:
when an estimate used as an alternative to the calculation of underlying exposure referred to in paragraph 2 is sufficiently conservative;
kdaj so ocene, ki se uporabijo namesto izračuna osnovne izpostavljenosti iz odstavka 2 dovolj konservativne;
the meaning of operationally burdensome for the purposes of paragraph 3.
pomen operativne obremenitve za namene odstavka 3.
Conditions for reducing own funds
Pogoji za zmanjšanje kapitala
An institution shall require the prior permission of the competent authority to do either or both of the following:
Institucija potrebuje predhodno dovoljenje pristojnega organa za eno ali oboje od naslednjega:
reduce, redeem or repurchase Common Equity Tier 1 instruments issued by the institution in a manner that is permitted under applicable national law;
zmanjšanje, odkup ali izplačilo instrumentov navadnega lastniškega temeljnega kapitala, ki jih je izdala institucija, na način, ki je dovoljen na podlagi veljavne nacionalne zakonodaje;
effect the call, redemption, repayment or repurchase of Additional Tier 1 instruments or Tier 2 instruments as applicable, prior to the date of their contractual maturity.
izvedba odpoklica, odkupa, odplačila ali izplačilainstrumentov dodatnega temeljnega kapitala ali dodatnega kapitala, kot je ustrezno, pred datumom njihove pogodbene zapadlosti.
Supervisory permission for reducing own funds
Dovoljenje nadzornika za zmanjšanje kapitala
The competent authority shall grant permission for an institution to reduce, repurchase, call or redeem Common Equity Tier 1, Additional Tier 1 or Tier 2 instruments where any of the following conditions is met:
Pristojni organ izda instituciji dovoljenje za zmanjšanje, izplačilo, odpoklic ali odkup, instrumentov navadnega lastniškega temeljnega kapitala, dodatnega temeljnega kapitala ali dodatnega kapitala, če je izpolnjen kateri koli od naslednjih pogojev:
earlier than or at the same time as the action referred to in Article 77, the institution replaces the instruments referred to in Article 77 with own funds instruments of equal or higher quality at terms that are sustainable for the income capacity of the institution;
institucija pred ali istočasno z aktivnostjo iz člena 77, instrumente iz člena 77 nadomesti z enako ali bolj kakovostnimi kapitalskimi instrumenti pod pogoji, ki so vzdržni za dohodkovno zmogljivost institucije;