natgillin/translations-raw huggingface dataset:
Where an institution can prove to its competent authority that, due to a merger, an acquisition or a disposal of entities or activities, using a three year average to calculate the relevant indicator would lead to a biased estimation for the own funds requirement for operational risk, the competent authority may permit the institution to amend the calculation in a way that would take into account such events and shall duly inform EBA thereof.
Kadar institucija lahko dokaže svojemu pristojnemu organu, da bi zaradi združitve, prevzema ali prodaje subjektov ali dejavnosti uporaba triletnega povprečja za izračun relevantnega kazalnika vodila do pristranske ocene kapitalske zahteve za operativno tveganje, lahko pristojni organ institucijam dovoli, da spremenijo izračun tako, da upoštevajo tovrstne dogodke, in o tem takoj obvesti EBA.
In such circumstances, the competent authority may, on its own initiative, also require an institution to amend the calculation.
V takih okoliščinah lahko pristojni organ na lastno pobudo od institucije tudi zahteva, da spremeni izračun.
Where for any given observation, the relevant indicator is negative or equal to zero, institutions shall not take into account this figure in the calculation of the average over three years.
Kadar je za katero koli dano opazovanje relevantni kazalnik negativen ali enak nič, institucije tega podatka ne upoštevajo pri izračunu triletnega povprečja.
Institutions shall calculate the average over three years as the sum of positive figures divided by the number of positive figures.
Institucije izračunajo triletno povprečje kot vsoto pozitivnih vrednosti, deljeno s številom pozitivnih vrednosti.
Relevant indicator
Relevantni kazalnik
For institutions applying accounting standards established by Directive 86/635/EEC, based on the accounting categories for the profit and loss account of institutions under Article 27 of that Directive, the relevant indicator is the sum of the elements listed in Table 1 of this paragraph.
Za institucije, ki uporabljajo računovodske standarde, vzpostavljene z Direktivo 86/635/EGS, ki temeljijo na računovodskih kategorijah izkaza poslovnega izida institucij v skladu s členom 27 navedene direktive, je relevantni kazalnik vsota elementov, navedenih v razpredelnici 1 tega odstavka.
Institutions shall include each element in the sum with its positive or negative sign.
Institucije vsak element vključijo v vsoto z njegovim pozitivnim ali negativnim predznakom.
income from extraordinary or irregular items;
izrednih prihodkov;
income derived from insurance.
prihodkov iz naslova zavarovanja;
when revaluation of trading items is part of the profit and loss statement, institutions may include revaluation.
kadar je prevrednotenje postavk trgovanja sestavni del izkaza o poslovnem izidu, lahko institucije vključijo prevrednotenje.
When institutions apply Article 36(2) of Directive 86/635/EEC, they shall include revaluation booked in the profit and loss account.
Kadar institucije uporabijo člen 36(2) Direktive 86/635/EGS, vključijo prevrednotenje izkaza poslovnega izida.
When institutions apply accounting standards different from those established by Directive 86/635/EEC, they shall calculate the relevant indicator on the basis of data that best reflect the definition set out in this Article.
Kadar institucije upoštevajo računovodske standarde, ki se razlikujejo od tistih, vzpostavljenih z Direktivo 86/635/EGS, izračunajo relevantni kazalnik na podlagi podatkov, ki najbolje odražajo opredelitev iz tega člena.
EBA shall develop draft regulatory technical standards to determine the methodology to calculate the relevant indicator referred to in paragraph 2.
EBA pripravi osnutke regulativnih tehničnih standardov, da določi metodologijo za izračun relevantnega kazalnika iz odstavka 2.
EBA shall submit those draft regulatory technical standards to the Commission by 31 December 2017.
EBA predloži Komisiji navedene osnutke regulativnih tehničnih standardov do 31. decembra 2017.
Under the Standardised Approach, institutions shall divide their activities into the business lines set out in Table 2 of paragraph 4 and in accordance with the principles set out in Article 318.
Pri standardiziranem pristopu institucije razdelijo svoje dejavnosti na poslovna področja iz razpredelnice 2 odstavka 4 in v skladu z načeli, določenimi v členu 318.
Institutions shall calculate the own funds requirement for operational risk as the average over three years of the sum of the annual own funds requirements across all business lines referred to in Table 2 of paragraph 4.
Institucije izračunajo kapitalsko zahtevo za operativno tveganje kot triletno povprečje vsote kapitalskih zahtev na letni ravni za vsa poslovna področja, navedena v razpredelnici 2 odstavka 4.
The annual own funds requirement of each business line is equal to the product of the corresponding beta factor referred to in that Table and the part of the relevant indicator mapped to the respective business line.
Letna kapitalska zahteva za vsako poslovno področje je enaka zmnožku ustreznega faktorja beta, navedenega v tej razpredelnici, in dela relevantnega kazalnika, razporejenega v zadevno poslovno področje.
In any given year, institutions may offset negative own funds requirements resulting from a negative part of the relevant indicator in any business line with positive own funds requirements in other business lines without limit.
V katerem koli letu lahko institucije izravnajo negativne kapitalske zahteve, ki so posledica negativnega dela relevantnega kazalnika na katerem koli poslovnem področju, s pozitivnimi kapitalskimi zahtevami na drugih poslovnih področjih brez omejitve.
However, where the aggregate own funds requirement across all business lines within a given year is negative, institutions shall use the value zero as the input to the numerator for that year.
Vendar, kadar so skupne kapitalske zahteve na vseh poslovnih področjih v danem letu negativne, institucije kot vhodni podatek za števec za zadevno leto uporabijo vrednost nič.
Institutions shall calculate the average over three years of the sum referred to in paragraph 2 on the basis of the last three twelve-monthly observations at the end of the financial year.
Institucije izračunajo triletno povprečje vsote iz odstavka 2 na podlagi zadnjih treh dvanajstmesečnih opazovanj ob koncu poslovnega leta.
Where an institution can prove to its competent authority that, due to a merger, an acquisition or a disposal of entities or activities, using a three year average to calculate the relevant indicator would lead to a biased estimation for the own funds requirement for operational risk, the competent authority may permit institutions to amend the calculation in a way that would take into account such events and shall duly inform EBA thereof.
Če institucija lahko dokaže svojemu pristojnemu organu, da bi zaradi združitve, prevzema ali prodaje subjektov ali dejavnosti uporaba triletnega povprečja za izračun relevantnega kazalnika vodila do pristranske ocene kapitalske zahteve za operativno tveganje, lahko pristojni organ institucijam dovoli, da spremenijo izračun tako, da upoštevajo tovrstne dogodke, in o tem takoj obvesti EBA.
Corporate finance
Podjetniške finance
Underwriting of financial instruments or placing of financial instruments on a firm commitment basis
Prva prodaja finančnih instrumentov ali ponudba finančnih instrumentov z obveznostjo odkupa
Investment advice
Naložbeno svetovanje
Advice to undertakings on capital structure, industrial strategy and related matters and advice and services relating to the mergers and the purchase of undertakings
Svetovanje podjetjem glede strukture kapitala, poslovne strategije in sorodnih zadev ter svetovanje in storitve v zvezi z združitvami in nakupi podjetij
Investment research and financial analysis and other forms of general recommendation relating to transactions in financial instruments
Raziskave na področju naložb in finančna analiza ter druge oblike splošnih priporočil v zvezi s posli s finančnimi instrumenti
Trading and sales
Trgovanje in prodaja
Dealing on own account
Poslovanje za svoj račun
Operation of Multilateral Trading Facilities
Upravljanje večstranskih sistemov trgovanja
(Activities with natural persons or with SMEs meeting the criteria set out in Article 123 for the retail exposure class)
(dejavnosti s fizičnimi osebami ali z MSP, ki izpolnjujejo merila, določena v členu 123, za kategorijo izpostavljenosti na drobno)
Acceptance of deposits and other repayable funds
Zbiranje vlog in drugih vračljivih sredstev
Guarantees and commitments
Jamstva in prevzete obveznosti
Payment and settlement
Plačilo in poravnava
Agency services
Agencijske storitve
Safekeeping and administration of financial instruments for the account of clients, including custodianship and related services such as cash/collateral management
Hramba in administrativne storitve povezane s finančnimi instrumenti za račun strank, vključno s skrbništvom ter sorodnimi storitvami, kot je upravljanje denarnih sredstev/zavarovanj
Principles for business line mapping
Načela za razporejanje poslovnih področij
Institutions shall develop and document specific policies and criteria for mapping the relevant indicator for current business lines and activities into the standardised framework set out in Article 317.
Institucije oblikujejo in dokumentirajo posebne politike in merila za razporeditev relevantnega kazalnika za tekoča poslovna področja in dejavnosti v standardiziran okvir, določen v členu 317.
They shall review and adjust those policies and criteria as appropriate for new or changing business activities and risks.
Politike in merila ponovno pregledajo ter jih po potrebi prilagodijo novim ali spreminjajočim se poslovnim dejavnostim in tveganjem.
Institutions shall apply the following principles for business line mapping:
Institucije uporabljajo naslednja načela za razporejanje poslovnih področij:
institutions shall map all activities into the business lines in a mutually exclusive and jointly exhaustive manner;
institucije vse dejavnosti razporedijo v poslovna področja na medsebojno izključujoč in vseobsegajoč način;
institutions shall allocate any activity which cannot be readily mapped into the business line framework, but which represents an ancillary activity to an activity included in the framework, to the business line it supports.
institucije vsako dejavnost, ki je ni mogoče brez težav razporediti v okvir poslovnega področja, vendar predstavlja pomožno dejavnost dejavnosti, ki je vključena v ta okvir, dodelijo poslovnemu področju, ki ga pomožna dejavnost podpira.
Where more than one business line is supported through the ancillary activity, institutions shall use an objective-mapping criterion;
Kadar pomožna dejavnost podpira več kot eno poslovno področje, institucije uporabijo merilo objektivnega razporejanja;
where an activity cannot be mapped into a particular business line then institutions shall use the business line yielding the highest percentage.
če dejavnosti ni mogoče razporediti v določeno poslovno področje, potem institucije uporabijo poslovno področje z najvišjim odstotkom.
The same business line equally applies to any ancillary activity associated with that activity;
Isto poslovno področje se uporabi tudi za katero koli pomožno dejavnost, ki je povezana s to dejavnostjo;
institutions may use internal pricing methods to allocate the relevant indicator between business lines.
institucije lahko za razporeditev relevantnega kazalnika med poslovnimi področji uporabijo notranje metode oblikovanja cen.
Costs generated in one business line which are imputable to a different business line may be reallocated to the business line to which they pertain;
Stroški, ki nastanejo v enem poslovnem področju, gredo pa v breme drugega poslovnega področja, se lahko prerazporedijo v poslovno področje, kjer nastanejo;
the mapping of activities into business lines for operational risk capital purposes shall be consistent with the categories institutions use for credit and market risks;
razporejanje dejavnosti v poslovna področja za namene kapitala za pokrivanje operativnega tveganja je skladno s kategorijami, ki jih institucije uporabljajo za kreditna in tržna tveganja;
senior management shall be responsible for the mapping policy under the control of the management body of the institution;
za politiko razporejanja je odgovorno višje vodstvo pod nadzorom upravljalnega organa institucije;
institutions shall subject the mapping process to business lines to independent review.
institucije zagotovijo neodvisen pregled procesa razporejanja v poslovna področja.
EBA shall develop draft implementing technical standards to determine the conditions of application of the principles for business line mapping provided in this Article.
EBA pripravi osnutke izvedbenih tehničnih standardov, da določi pogoje uporabe načel za razporejanje poslovnih področij iz tega člena.
EBA shall submit those draft implementing technical standards to the Commission by 31 December 2017.
EBA predloži te osnutke izvedbenih tehničnih standardov Komisiji do 31. decembra 2017.
Alternative Standardised Approach
Alternativni standardizirani pristop
Under the Alternative Standardised Approach, for the business lines 'retail banking' and 'commercial banking', institutions shall apply the following:
V skladu z alternativnim standardiziranim pristopom za poslovni področji "bančništvo na drobno" in "komercialno bančništvo" institucije uporabijo naslednje:
the relevant indicator is a normalised income indicator equal to the nominal amount of loans and advances multiplied by 0,035;
relevantni kazalnik je normalizirani dohodkovni kazalnik, enak nominalnemu znesku kreditov in drugih finančnih sredstev, ki se pomnoži z 0,035;
the loans and advances consist of the total drawn amounts in the corresponding credit portfolios.
krediti in druga finančna sredstva sestavljajo skupni črpani zneski v ustreznih kreditnih portfeljih.
For the 'commercial banking' business line, institutions shall also include securities held in the non trading book in the nominal amount of loans and advances.
Za poslovno področje "komercialno bančništvo" institucije vključijo tudi vrednostne papirje iz netrgovalne knjige v nominalni znesek kreditov in drugih finančnih sredstev.
To be permitted to use the Alternative Standardised Approach, an institution shall meet all the following conditions:
Da bi bilo instituciji dovoljeno uporabljati alternativni standardizirani pristop, izpolni vse naslednje pogoje:
its retail or commercial banking activities shall account for at least 90 % of its income;
njene dejavnosti bančništva na drobno ali komercialnega bančništva predstavljajo najmanj 90 % njenega dohodka;
a significant proportion of its retail or commercial banking activities shall comprise loans associated with a high PD;
znaten delež njenih dejavnosti bančništva na drobno ali komercialnega bančništva sestavljajo krediti z visoko PD;
the Alternative Standardised Approach provides an appropriate basis for calculating its own funds requirement for operational risk.
alternativni standardizirani pristop zagotavlja ustrezno podlago za izračun njene kapitalske zahteve za operativno tveganje.
Article 320
člen 320
Criteria for the Standardised Approach
Merila za uporabo standardiziranega pristopa
The criteria referred to in the first subparagraph of Article 312(1) are the following:
Merila iz prvega pododstavka člena 312(1) so naslednja:
an institution shall have in place a well-documented assessment and management system for operational risk with clear responsibilities assigned for this system.
institucija ima vzpostavljen dobro dokumentiran sistem ocenjevanja operativnega tveganja in njegovega obvladovanja z jasnimi odgovornostmi, dodeljenimi za ta sistem.
It shall identify its exposures to operational risk and track relevant operational risk data, including material loss data.
Identificira svoje izpostavljenosti operativnemu tveganju in spremlja relevantne podatke o operativnem tveganju, vključno s podatki o pomembni izgubi.
This system shall be subject to regular independent review carried out by an internal or external party possessing the necessary knowledge to carry out such review;
Ta sistem je predmet rednega neodvisnega pregledovanja, ki ga izvaja notranja ali zunanja oseba, ki ima ustrezno znanje za izvedbo tega pregleda;
an institution's operational risk assessment system shall be closely integrated into the risk management processes of the institution.
sistem ocenjevanja operativnega tveganja institucije je tesno vključen v procese upravljanja tveganj institucije.
Its output shall be an integral part of the process of monitoring and controlling the institution's operational risk profile;
Njegovi rezultati so sestavni del procesa spremljanja in obvladovanja profila operativne tveganosti institucije;
an institution shall implement a system of reporting to senior management that provides operational risk reports to relevant functions within the institution.
institucija uvede sistem poročanja višjemu vodstvu, s katerim se ustreznim funkcijam v institucijah zagotavlja poročila o operativnem tveganju.
An institution shall have in place procedures for taking appropriate action according to the information within the reports to management.
Institucija ima vzpostavljene postopke za ustrezno ukrepanje v skladu z informacijami, vsebovanimi v poročilih vodstvu.
Advanced measurement approaches
Napredni pristopi za merjenje
Article 321
člen 321
Qualitative standards
Kvalitativni standardi
The qualitative standards referred to in Article 312(2) are the following:
Kvalitativni standardi iz člena 312(2) so naslednji:
an institution's internal operational risk measurement system shall be closely integrated into its day-to-day risk management processes;
sistem institucije za notranje merjenje operativnega tveganja je tesno vključen v njene vsakodnevneprocese upravljanja tveganj;
an institution shall have an independent risk management function for operational risk;
institucija ima neodvisno funkcijo za upravljanje operativnega tveganja;
an institution shall have in place regular reporting of operational risk exposures and loss experience and shall have in place procedures for taking appropriate corrective action;
institucija ima sistem za redno poročanje o izpostavljenostih operativnemu tveganju in o preteklih izgubah ter imajo postopke za sprejemanje ustreznih popravnih ukrepov;
an institution's risk management system shall be well documented.
sistem institucije za upravljanje tveganj je dobro dokumentiran.
An institution shall have in place routines for ensuring compliance and policies for the treatment of non-compliance;
Institucija ima vzpostavljene redne postopke za zagotavljanje skladnosti in politike za obravnavo neskladnosti;
an institution shall subject its operational risk management processes and measurement systems to regular reviews performed by internal or external auditors;
postopke institucije za upravljanje operativnega tveganja in njene sisteme merjenja operativnega tveganja redno pregledujejo notranji ali zunanji revizorji;
an institution's internal validation processes shall operate in a sound and effective manner;
notranji postopki institucije za ovrednotenje institucije so zanesljivi in učinkoviti;
data flows and processes associated with an institution's risk measurement system shall be transparent and accessible.
podatkovni tokovi in procesi, ki so povezani s sistemom institucije za merjenje tveganj, so pregledni in dostopni.
The quantitative standards referred to in Article 312(2) include the standards relating to process, to internal data, to external data, to scenario analysis, to business environment and to internal control factors laid down in paragraphs 2 to 6 respectively.
Kvantitativni standardi iz člena 312(2) vključujejo standarde, povezane s procesom, notranjimi podatki, zunanjimi podatki, analizami scenarijev, poslovnim okoljem in dejavniki notranjih kontrol iz odstavkov 2 do 6.
The standards relating to process are the following:
Standardi v zvezi s procesom so naslednji:
an institution shall calculate its own funds requirement as comprising both expected loss and unexpected loss, unless expected loss is adequately captured in its internal business practices.
institucija izračuna svojo kapitalsko zahtevo z vključitvijo tako pričakovane izgube kakor tudi nepričakovane izgube, razen če je pričakovana izguba ustrezno zajeta v njihovih notranjih poslovnih praksah.
the insurance policy has an initial term of no less than one year.
začetno obdobje veljavnosti zavarovalne police je najmanj eno leto.
For policies with a residual term of less than one year, an institution shall make appropriate haircuts reflecting the declining residual term of the policy, up to a full 100 % haircut for policies with a residual term of 90 days or less;
Za police s preostalim obdobjem veljavnosti, krajšim od enega leta, institucija opravi ustrezne odbitke, ki odražajo iztekajoče se preostalo obdobje veljavnosti police, do polnega 100-odstotnega odbitka za police s preostalim obdobjem veljavnosti 90 dni ali manj;
the insurance policy has no exclusions or limitations triggered by supervisory actions or, in the case of a failed institution, that preclude the institution's receiver or liquidator from recovering the damages suffered or expenses incurred by the institution, except in respect of events occurring after the initiation of receivership or liquidation proceedings in respect of the institution.
zavarovalna polica ne vsebuje nikakršnih izjem ali omejitev, ki jih sprožijo nadzorniška dejanja ali, v primeru institucije v težavah, ki stečajnemu ali likvidacijskemu upravitelju institucije onemogočijo, da izterja nadomestilo za škodo, ki jo je utrpel, ali stroške, ki jih je povzročila institucija, razen v zvezi z dogodki, ki so se pojavili po uvedbi stečajnega ali likvidacijskega postopka v zvezi z institucijo.
However, the insurance policy may exclude any fine, penalty, or punitive damages resulting from actions by the competent authorities;
Vendar zavarovalna polica lahko izključi denarne kazni, kazni ali eksemplarične odškodnine, ki so posledica dejanj pristojnih organov;
the risk mitigation calculations shall reflect the insurance coverage in a manner that is transparent in its relationship to, and consistent with, the actual likelihood and impact of loss used in the overall determination of operational risk capital;
izračuni zmanjšanja tveganja odražajo zavarovalno kritje na pregleden način v razmerju do dejanske verjetnosti in vpliva izgube, ki je bila uporabljena pri celovitem določanju kapitala za operativno tveganje, ter v skladu z njo;
the insurance is provided by a third party entity.
zavarovanje zagotovi tretja oseba.
In the case of insurance through captives and affiliates, the exposure has to be laid off to an independent third party entity that meets the eligibility criteria set out in paragraph 2;
V primeru zavarovanja prek lastnih zavarovalnic ali odvisnih podjetij mora biti izpostavljenost prenesena na neodvisno tretjo osebo, ki izpolnjuje merila primernosti iz odstavka 2;
the residual term of the insurance policy, where less than one year;
preostalo obdobje veljavnosti police, kadar je krajše od enega leta;
Article 324
člen 324
Subject to paragraph 2 and only for the purpose of calculating net positions and own funds requirements in accordance with this Title on a consolidated basis, institutions may use positions in one institution or undertaking to offset positions in another institution or undertaking.
Institucije lahko ob upoštevanju odstavka 2 ter izključno za namen izračuna neto pozicij in kapitalskih zahtev na konsolidirani podlagi v skladu s tem naslovom uporabijo pozicije v eni instituciji ali družbi za izravnavo pozicij v drugi instituciji ali družbi.
Where there are undertakings located in third countries all of the following conditions shall be met in addition to those in paragraph 2:
Kadar obstajajo družbe, ki se nahajajo v tretjih državah, so poleg pogojev iz odstavka 2 izpolnjeni tudi vsi naslednji pogoji: