natgillin/translations-raw huggingface dataset:
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the ‘fair value option’ that are reported in template 41.2.
VELIKE IZPOSTAVLJENOSTI
‘Held for trading’ includes the carrying amount of hybrid financial instruments classified, as a whole, as ‘financial assets held for trading’ or ‘financial liabilities held for trading’; that is it includes non-separated hybrid instruments in their entirely.
Omejitve velikih izpostavljenosti
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
OMEJITVE LE
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
Opredelitev nasprotne stranke
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Izpostavljenosti v netrgovalni in trgovalni knjigi
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
Podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank
‘Other intangible assets’ include all other intangible assets than goodwill.
Žepki z izpostavljenostmi glede na zapadlost v netrgovalni in trgovalni knjigi
PROVISIONS (43)
Žepki z izpostavljenostmi glede na zapadlost do posameznih strank znotraj skupine povezanih strank
This template includes reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements.
C 26.00 – Omejitve velikih izpostavljenosti (omejitve LE)
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Veljavna omejitev
These templates include accumulated information of all defined benefit plans of the institution.
stolpec
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
vrstica
‘Components of net defined benefit plan assets and liabilities’ shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
Neinstitucije
‘Net defined benefit assets’ includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Institucije v %
The amount of this item and the amount recognized in the memo item ‘Fair value of any right to reimbursement recognized as asset’ are included in the item ‘Other assets’ of the balance sheet.
C 27.00 – Opredelitev nasprotne stranke (LE 1)
‘Movements in defined benefit obligations’ shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Ime
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
Sedež nasprotne stranke
The amount of ‘Closing balance [present value]’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.
Sektor nasprotne stranke
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Oznaka NACE
‘Pension and similar expenses’ includes the amount recognized in the period as staff expenses for any post — employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
Vrsta nasprotne stranke
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
C 28.00 – Izpostavljenosti v netrgovalni in trgovalni knjigi (LE 2)
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
NASPROTNA STRANKA
Gains and losses on derecognition of non financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
ORIGINALNE IZPOSTAVLJENOSTI
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
(–) Prilagoditve vrednosti in rezervacije
‘Operating leases other than investment property’ includes, for the column ‘income’, the returns obtained, and for the column ‘expenses’ the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
(–) Izpostavljenosti, odbite od kapitala
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Vrednost izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in ‘Other operating income.
USTREZNE TEHNIKE ZA ZMANJŠEVANJE KREDITNEGA TVEGANJA (CRM)
Other’ or ‘Other operating expenses.
(–) Izvzeti zneski
Other’
Vrednost izpostavljenosti po uporabi izvzetij in CRM
STATEMENT OF CHANGES IN EQUITY (46)
Skupina ali posameznik
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Posli, pri katerih obstajajo osnovne izpostavljenosti
PART 3
(–) Učinek zamenjave ustreznih tehnik za zmanjševanje kreditnega tveganja
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
(–) Stvarno kreditno zavarovanje razen učinka zamenjave
Table 2
(–) Nepremičnine
Standardised Approach
Neposredne izpostavljenosti
SA exposure classes (CRR article 112)
Posredne izpostavljenosti
Comments
Skupna originalna izpostavljenost
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Zunajbilančne postavke
Multilateral development banks
Od tega: Netrgovalna knjiga
(i.e. credit institutions and investment firms)
% sprejemljivega kapitala
Non financial corporations.
(–) Dolžniški instrumenti
Non financial corporations
(–) Lastniški instrumenti
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
(–) Izvedeni finančni instrumenti
In default
(–) Zunajbilančne postavke
(ja) Items associated with particularly high risk
Obveznosti iz kreditov
Securitisation positions
Finančna poroštva
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Druge obveznosti
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
(–) Obveznosti iz kreditov
Institutions and corporates with a short-term credit assessment
(–) Finančna poroštva
Collective investment undertakings
(–) Druge obveznosti
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
C 29.00 – Podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (LE 3)
Various items of the balance sheet
Vrsta povezave
In FINREP, other items may be included under different asset categories.
C 30.00 – Žepki z izpostavljenostmi glede na zapadlost v netrgovalni in trgovalni knjigi (LE 4)
Table 3
NASPROTNASTRANKA
Internal Ratings Based Approach
ŽEPKI Z IZPOSTAVLJENOSTMI GLEDE NA ZAPADLOST
IRBA exposure classes (CRR article 147)
Do 1 meseca
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
Od 1 do 2 mesecev
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
Od 2 do 3 mesecev
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
Od 3 do 4 mesecev
Other non credit obligations
Od 4 do 5 mesecev
ANNEX VI
Od 5 do 6 mesecev
REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Od 6 do 7 mesecev
Exposures and losses from lending collateralised by immovable property
Od 7 do 8 mesecev
C 15.00 — EXPOSURES AND LOSSES FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY (CR IP LOSSES)
Od 8 do 9 mesecev
Losses
Od 9 do 10 mesecev
Exposures
Od 10 do 11 mesecev
Sum of overall losses
Od 12 do 15 mesecev
Sum of the exposures
Od 15 do 18 mesecev
of which: immovable property valued with mortgage lending value
Od 18 do 21 mesecev
collateralised by:
Od 21 do 24 mesecev
Residential property
Od 24 do 27 mesecev
Commercial immovable property
Od 27 do 30 mesecev
ANNEX VII
Od 30 do 33 mesecev
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Od 33 do 36 mesecev
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
Od 3 do 5 let
This Annex complements the instructions in format of references included in the tables in Annex VI.
Od 5 do 10 let
All the general instructions included in Part I of Annex II of this regulation shall also apply.
Več kot 10 let
Reporting scope
Neopredeljena zapadlost
Data specified in Article 101 (1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
C 31.00 – Žepki z izpostavljenostmi glede na zapadlost do posameznih strank znotraj skupine povezanih strank (LE 5)
The template covers all national markets an institution/group of institution is exposed to (see Article 101 (1) CRR).
PRILOGA IX
According to Article 101 (2) sentence 3 the data should be reported for each property market within the Union separately.
NAVODILA ZA POROČANJE O VELIKIH IZPOSTAVLJENOSTIH IN TVEGANJU KONCENTRACIJE
Definitions
Struktura in dogovori
Definition of loss: ‘Loss’ means ‘economic loss’ as defined in Article 5 (2) CRR, including losses stemming from leased property.
Obseg in raven poročanja o velikih izpostavljenostih
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc) shall not be recognised when calculating losses stemming from immovable property.
Struktura predloge za poročanje o velikih izpostavljenosti (predloga LE)
Losses of one position shall not be netted with the profit of a successful recovery of another position.
Opredelitve za namene poročanja o velikih izpostavljenostih
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
Predloga za poročanje o omejitvah velikih izpostavljenosti
All components need to be discounted to the reporting reference date.
Navodila za posamezne vrstice
Exposure value: The exposure value follows the rules stipulated in Part Three, Title II of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
Predloga LE1: Opredelitev nasprotne stranke
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
Navodila za posamezne stolpce
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
Predloga LE2: Izpostavljenosti v netrgovalni in trgovalni knjigi
The reporting currency shall be the exchange rate at the reporting date.
Predloga LE3: Podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
Predloga LE4: Žepki zapadlosti 10 največjih izpostavljenosti do institucij in 10 največjih izpostavljenosti do nereguliranih finančnih subjektov
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
Predloga LE5: Žepki zapadlosti 10 največjih izpostavljenosti do institucij in 10 največjih izpostavljenosti do nereguliranih finančnih subjektov: podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank
one total template
Okvir poročanja o velikih izpostavljenostih (v nadaljnjem besedilu: LE) je sestavljen iz šestih predlog, ki vključujejo naslednje informacije:
one template for each national market in the Union where the institution is exposed to, and
a. omejitve velikih izpostavljenosti;
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
b. opredelitev nasprotne stranke (predloga LE1);
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
d. podrobnosti o izpostavljenostih do posameznih strank znotraj skupine povezanih strank (predloga LE3);
This also means that i n case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four CRR), the exposures and losses concerned must not reported.
e. žepki zapadlosti 10 največjih izpostavljenosti do institucij in 10 največjih izpostavljenosti do nereguliranih finančnih subjektov (predloga LE4);
Losses: The institution which has the exposure by the end of the reporting period shall report the losses.
f. žepki zapadlosti 10 največjih izpostavljenosti do institucij in 10 največjih izpostavljenosti do nereguliranih finančnih subjektov: podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank (predloga LE5).
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
Navodila vključujejo sklice na pravno podlago in podrobne informacije v zvezi s podatki, ki se sporočijo v posamezni predlogi.
Also estimated losses should be reported.
Pri sklicevanju na stolpce, vrstice in polja predlog se v navodilih in validacijskih pravilih upošteva dogovor glede označevanja iz naslednjih odstavkov.
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
V navodilih in validacijskih pravilih se običajno uporablja naslednji dogovor: predloga;vrstica;stolpec.
Reference date: The exposure value from the date of default should be used for reporting of losses.
Če je validacija opravljena za vse poročane vrstice, se to označi z zvezdico.
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period (i.e. irrespective of whether the work out is completed during the period or not).
V primeru validacij znotraj predloge, pri katerih se uporabijo samo podatkovne točke zadevne predloge, v zapisih predloga ni navedena: vrstica;stolpec.
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
ABS(vrednost) pomeni absolutno vrednost brez predznaka.
For all defaults observed within the reporting period, there are three scenarios: (i.) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii.) realization of all collateral is completed (completed workout, actual loss known); or (iii.) incomplete workout (loss estimates to be used).
Vsak znesek, za katerega se izpostavljenosti povečajo, se sporoči kot pozitivna vrednost.
Loss reporting shall include only losses stemming from scenario (ii.) realisation of collateral (observed losses) and scenario (iii.) incomplete workout (estimates of losses).
Na drugi strani se vsak znesek, za katerega se izpostavljenosti zmanjšajo, sporoči kot negativna vrednost.
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
Če je pred oznako za postavko negativni predznak (–), se za zadevno postavko ne sporoči noben pozitivni znesek.
I.e. proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
V tej prilogi se navodila, ki se nanašajo na poročanje o velikih izpostavljenostih, uporabljajo tudi za poročanje o pomembnih izpostavljenostih, ki se zahteva v členih 9 in 11, v skladu s področjem uporabe iz navedenih členov.
Role of the valuation of the property: The latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
Institucije pri sporočanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) Uredbe (EU) št. 575/2013 za vsak primer posebej uporabijo predloge LE1, LE2 in LE3.
After default, the property might be re-valued.
Nadrejene institucije v državi članici pri sporočanju informacij o velikih izpostavljenostih do strank ali skupin povezanih strank v skladu s členom 394(1) Uredbe (EU) št. 575/2013 na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
Sporoči se vsaka velika izpostavljenost, opredeljena v skladu s členom 392 Uredbe (EU) št. 575/2013, vključno z velikimi izpostavljenostmi, ki se ne štejejo za skladne z omejitvijo velike izpostavljenosti iz člena 395 Uredbe (EU) št. 575/2013.
However the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
Nadrejene institucije v državi članici, za katere velja poglavje 3 naslova II dela 3 Uredbe (EU) št. 575/2013, pri sporočanju informacij o 20 največjih izpostavljenostih do strank ali skupin povezanih strank v skladu z zadnjim stavkom člena 394(1) Uredbe (EU) št. 575/2013 na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss shall be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation a possible workout from collateral) in cells 010 and 030.
Vrednost izpostavljenosti, ki se dobi tako, da se znesek iz stolpca 320 („Izvzeti zneski“) predloge LE2 odšteje od zneska iz stolpca 210 („Skupaj“) iste predloge, je znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti.
Treatment of loan sales during the reporting period: The institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure was identified.
Nadrejene institucije v državi članici pri sporočanju informacij o 10 največjih izpostavljenostih do institucij in 10 največjih izpostavljenostih do nereguliranih finančnih subjektov v skladu s členom 394(2)(a) do (d) Uredbe (EU) št. 575/2013 na konsolidirani podlagi uporabijo predloge LE1, LE2 in LE3.
Article 101 (1) points a) and point d) of CRR respectively,
Nadrejene institucije v državi članici pri sporočanju strukture zapadlosti teh izpostavljenosti v skladu s členom 394(2)(e) Uredbe (EU) št. 575/2013 uporabijo predlogi LE4 in LE5.
Market value and mortgage lending value according to Article 4 (74) and (76) of CRR
Vrednost izpostavljenosti, izračunana v stolpcu 210 („Skupaj“) predloge LE2, je znesek, ki se uporabi za določanje teh 20 največjih izpostavljenosti.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.
Podatki o velikih izpostavljenostih in ustreznih največjih izpostavljenostih do skupin povezanih strank in posameznih strank, ki niso del skupine povezanih strank, se sporočijo v predlogi LE2 (v kateri se skupina povezanih strank sporoči kot ena izpostavljenost).
Of which: immovable property valued with mortgage lending value
Institucije v predlogi LE3 sporočijo podatke v zvezi z izpostavljenostmi do posameznih strank, ki so del skupin povezanih strank, ki se sporočijo v predlogi LE2.
Article 101 (1) point b) and point e) CRR respectively
V stolpcih predloge LE1 se navedejo informacije, povezane z opredelitvijo posameznih strank ali skupin povezanih strank, do katerih ima institucija izpostavljenost.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.
V stolpcih predlog LE2 in LE3 se navedejo naslednji sklopi informacij:
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
a. vrednost izpostavljenosti pred uporabo izvzetij in pred upoštevanjem učinka zmanjševanja kreditnega tveganja, vključno z neposredno in posredno izpostavljenostjo ter dodatnimi izpostavljenostmi iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti;
Article 101 (1) point c) and point f) CRR respectively
b. učinek izvzetij in tehnik zmanjševanja kreditnega tveganja;
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
c. vrednost izpostavljenosti po uporabi izvzetij in po upoštevanju učinka zmanjševanja kreditnega tveganja, izračunanega za namen člena 395(1) Uredbe (EU) št. 575/2013.
ANNEX VIII
„Skupina povezanih strank“ je opredeljena v členu 4(39) Uredbe (EU) št. 575/2013.
TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
„Neregulirani finančni subjekti“ so opredeljeni v členu 142(5) Uredbe (EU) št. 575/2013.
LARGE EXPOSURES TEMPLATES
„Institucije“ vključujejo kreditne institucije in investicijske sklade v skladu s členom 4 Uredbe (EU) št. 575/2013 in za namene tega poročanja pomenijo vsako zasebno ali javno družbo, vključno z njenimi podružnicami, ki je pridobila dovoljenje v tretji državi, v kateri se uporabljajo bonitetni nadzor in regulativne zahteve, ki so vsaj enakovredni tistim v Evropski uniji.
Name of the template/group of templates
Poroča se o izpostavljenostih do „civilnopravnih združenj“.
LARGE EXPOSURES
Poleg tega institucije k zadolženosti vsakega partnerja dodajo zneske kreditov civilnopravnega združenja.
Large Exposures limits
Izpostavljenosti do civilnopravnih združenj, ki zajemajo kvote, se razdelijo ali dodelijo partnerjem glede na njihove kvote.
LE LIMITS
Nekatere konstrukcije (npr. skupni računi, skupnosti dedičev, kredite slamnatih podjetij), ki dejansko delujejo kot civilnopravna združenja, je treba kot take tudi navesti.
Identification of the counterparty
Aktivne in zunajbilančne postavke se uporabijo brez uteži tveganja ali stopenj tveganja v skladu s členom 389 Uredbe (EU) št. 575/2013.
Exposures in the non-trading and trading book
Zlasti se za zunajbilančne postavke ne uporabljajo kreditni konverzijski faktorji.
Detail of the exposures to individual clients within groups of connected clients
„Izpostavljenosti“ so opredeljene v členu 389 Uredbe (EU) št. 575/2013 in pomenijo: