natgillin/translations-raw huggingface dataset:
Outflows correspond to the covered part of the 'Exposure net of value adjustments and provisions', that is deducted from the obligor's exposure class and, when relevant, risk weight or obligor grade, and subsequently assigned to the protection provider's exposure class and, when relevant, risk weight or obligor grade.
Notranja evidenčna številka je povezana z oznako listinjenja.
This piece of information is related to column 070 of the CR IRB template.
OZNAKA LISTINJENJA (Koda/ime)
This piece of information is related to column 080 of the CR IRB template.
Koda, uporabljena za pravno registracijo listinjenja ali, če ta ni na voljo, ime, po katerem je listinjenje znano na trgu.
Exposure assigned in the corresponding risk weight and exposure class after taking into account outflows and inflows due to 'Credit risk mitigation (CRM) techniques with substitution effects on the exposure'.
Kadar je na voljo mednarodna identifikacijska številka vrednostnega papirja ali ISIN (tj. za javne posle), se osem znakov, ki so skupni vsem tranšam listinjenja, sporoči v tem stolpcu.
This piece of information is related to column 090 of the CR IRB template.
OZNAKA ORIGINATORJA (Koda/ime)
(-) CREDIT RISK MITIGATION TECHNIQUES AFFECTING THE AMOUNT OF THE EXPOSURE: FUNDED CREDIT PROTECTION FINANCIAL COLLATERAL COMPREHENSIVE METHOD ADJUSTED VALUE (CVAM)
V tem stolpcu se sporoči koda, ki jo dodeli nadzorni organ originatorja ali, če ta ni na voljo, ime institucije same.
Articles 218 to 222 of CRR.
V primeru listinjenj z več prodajalci subjekt, ki poroča, navede oznake vseh subjektov iz svoje konsolidirane skupine, ki so vključeni v posel.
Securitisation positions according to Article 246 of CRR, therefore without applying the conversion factors laid down in Article 246(1) point c) of CRR.
Kadar koda ni na voljo ali je subjekt, ki poroča, ne pozna, se sporoči ime institucije.
Article 246(1) point c) of CRR foresees that the exposure value of an off-balance sheet securitisation position shall be its nominal value multiplied by a conversion figure.
VRSTA LISTINJENJA: (TRADICIONALNO/SINTETIČNO)
This conversion figure shall be 100 % unless otherwise specified.
Sporočijo se naslednje okrajšave:
In this respect, Article 4(1)(56) of CRR defines conversion factor.
„T“,
For reporting purposes, fully adjusted exposure values (E*) shall be reported according to the following four mutually exclusive intervals of conversion factors: 0 %, (0 %, 20 %], (20 %, 50 %] and (50 %, 100 %].
za tradicionalno,
This piece of information is related to column 110 of the CR IRB template.
„S“
Article 266(3) of CRR foresees that in case of a securitisation position in respect of which a 1250 % risk weight applies, institutions may, as an alternative to including the position in their calculation of risk-weighted exposure amounts, deduct from own funds the exposure value of the position.
za sintetično.
Article 261 of CRR.
Opredelitvi „tradicionalnega listinjenja“ in „sintetičnega listinjenja“ sta podani v členu 242(10) in (11) CRR.
IRB-Securitisation positions with an inferred rating according to Article 259(2) of CRR shall be reported as positions with a rating.
RAČUNOVODSKA OBRAVNAVA: SE LISTINJENE IZPOSTAVLJENOSTI OHRANIJO ALI IZKLJUČIJO IZ BILANCE STANJA?
For the Supervisory Formula Method (SFM), Article 262 of CRR.
če so v celoti pripoznane,
The risk weight for a securitisation position shall be the greater of 7 % or the risk weight to be applied in accordance with the formulas provided.
„P“,
SUPERVSIORY FORMULA METHOD: AVERAGE RISK WEIGHT
če je pripoznanje delno odpravljeno,
Credit risk mitigation on securitisation positions may be recognised in accordance with Article 264 of CRR.
„R“
In this case, the institution shall indicate the ‘effective risk weight’ of the position when full protection has been received, according to what is established in Article 264(2) of CRR (the effective risk weight equals the risk-weighted exposure amount of the position divided by the exposure value of the position, multiplied by 100).
če je pripoznanje v celoti odpravljeno,
When the position benefits from partial protection, the institution must apply the Supervisory Formula Method using the 'T' adjusted according to what is established in Article 264(3) of CRR.
„N“,
Weighted average risk weights shall be reported in this column.
če se ne uporablja.
The look-through columns comprise all the cases of unrated exposures where the risk weight is obtained from the underlying portfolio of exposures (highest risk weight of the pool).
V tem stolpcu je povzeta računovodska obravnava posla.
Article 263(2) and (3) of CRR envisage an exceptional treatment where Kirb cannot be calculated.
V primeru sintetičnih listinjenj originatorji sporočijo, da so listinjene izpostavljenosti izključene iz bilance stanja.
The undrawn amount of the liquidity facilities shall be reported under ‘Off balance sheet items and derivatives’.
V vseh primerih investitorji navedejo „N“ (se ne uporablja).
As long as an originator would be under the exceptional treatment where Kirb cannot be calculated, then column 350 would be the right column to use for the reporting of the risk weighting treatment given to the exposure value of a liquidity facility subject to the treatment laid down in Article 263 of CRR.
Originatorji v primeru listinjenj obveznosti tega stolpca ne izpolnijo.
For early amortisations see Articles 256(5) and 265 of CRR.
Možnost „P“ (delno opravljeno) se sporoči, če so listinjena sredstva pripoznana v bilanci stanja v obsegu, v katerem je subjekt, ki poroča, še naprej udeležen v njih, kot je urejeno v standardu MRS 39.30–35.
LOOK-THROUGH: AVERAGE RISK WEIGHT
OBRAVNAVA KAPITALSKE USTREZNOSTI: SO POZICIJE V LISTINJENJU PREDMET KAPITALSKIH ZAHTEV?
Article 259(3) and (4) of CRR envisages the 'Internal Assessment Approach' (IAA) for positions in ABCP programmes.
Naslednje okrajšave sporočijo le originatorji:
IAA: AVERAGE RISK WEIGHT
ni predmet kapitalskih zahtev,
Institutions applying the IRB Approach shall follow Article 266(1) (only applicable for originators, when the exposure has not been deducted from own funds) and (2) of CRR.
„B“,
Part Three, Title II, Chapter 5, Section 3 of CRR prior to adjustments due to maturity mismatches or infringement of due diligence provisions, and excluding any risk weighted exposure amount corresponding to exposures redistributed via outflows to another template.
netrgovalna knjiga,
RWEA OF WHICH: SYNTHETIC SECURITISATIONS
trgovalna knjiga,
For synthetic securitisations with maturity mismatches, the amount to be reported in this column shall ignore any maturity mismatch.
„A“,
Articles 14(2), 406(2) and 407 of CRR foresee that whenever certain requirements are not met by the institution, Member States shall ensure that the competent authorities impose a proportionate additional risk weight of no less than 250 % of the risk weight (capped at 1250 %) which would apply to the relevant securitisation positions under Part Three, Title II, Chapter 5, Section 3 of CRR.
delno v obeh knjigah.
ADJUSTMENT TO THE RISK-W EIGHTED EXPOSURE AMOUNT DUE TO MATURITY MISMATCHES
Členi 109, 243 in 244 CRR.
Note that RW(SP) not only includes the risk weighted exposure amounts reported under column 400 but also the risk weighted exposure amounts corresponding to exposures redistributed via outflows to other templates.
V tem stolpcu je povzeta obravnava kapitalske ustreznosti sheme listinjenja s strani originatorja.
Negative values shall be reported in this column.
V njem je navedeno, ali so kapitalske zahteve izračunane v skladu z listinjenimi izpostavljenostmi ali pozicijami v listinjenju (netrgovalna knjiga/trgovalna knjiga).
Total risk-weighted exposure amount calculated according to Part Three, Title II, Chapter 5, Section 3 of CRR, before (col 440)/after (col 450) applying the limits specified in Article 260 of CRR.
Če kapitalske zahteve temeljijo na listinjenih izpostavljenostih (ker ne predstavljajo prenosa pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SA, če institucija uporabi standardizirani pristop, ali v predlogi CR IRB, če uporabi pristop IRB.
Additionally Article 265 of CRR (additional own funds requirements for securitisations of revolving exposures with early amortisation provisions) has to be considered.
Če kapitalske zahteve temeljijo na pozicijah v listinjenju v netrgovalni knjigi (ker predstavljajo prenos pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SEC SA ali v predlogi CR SEC IRB.
The CR SEC IRB template is divided into three major blocks of rows which gather data on the originated/sponsored/retained or purchased exposures by originators, investors and sponsors.
V primeru pozicij v listinjenju v trgovalni knjigi se izračun kapitalskih zahtev za tržno tveganje sporoči v predlogah MKR SA TDI (standardizirano splošno pozicijsko tveganje) in MKR SA SEC ali MKR SA CTP (standardizirano posebno pozicijsko tveganje) ali v MKR IM (notranji modeli).
For each of them, the information is broken down by on-balance sheet items and off-balance sheet items and derivatives, as well as by risk weight groupings of securitisations and re-securitisations.
V primeru listinjenj obveznosti originatorji tega stolpca ne sporočijo.
Article 246 (1) lit b) of CRR states that for those institutions which calculate risk-weighted exposure amounts under the IRB Approach, the exposure value of an on-balance sheet securitisation position shall be the accounting value without taking into account any credit risk adjustments made.
LISTINJENJE ALI RELISTINJENJE?
On-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 050-070, and re-securitisations (D-E), in rows 080-090, as stated in Article 261(1) Table 4 of CRR.
V skladu z opredelitvami „listinjenja“ in „relistinjenja“ iz člena 4(1)(61) in (62) do (64) CRR se sporoči vrsta osnovnih izpostavljenosti z uporabo naslednjih kratic:
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified.
za listinjenje,
Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
za relistinjenje.
Off-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 110-130, and re-securitisations (D-E), in rows 140-150, as stated in Article 261(1) Table 4 of CRR.
Členi 404 do 410 CRR.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for off-balance sheet items and derivatives for originators shall be applied here.
A – navpični delež (pozicije v listinjenju): „zadržanje najmanj 5 % nominalne vrednosti vsake prodane ali na investitorje prenesene tranše“;
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(1)(14) of CRR.
V – navpični delež (listinjene izpostavljenosti): zadržanje najmanj 5 % kreditnega tveganja vsake listinjene izpostavljenosti, če je tako zadržano kreditno tveganje v zvezi s temi listinjenimi izpostavljenostmi vedno uvrščeno enakovredno s kreditnim tveganjem, ki je bilo listinjeno v zvezi z zadevnimi izpostavljenostmi, ali mu je podrejeno.
If a sponsor is also securitising it own assets, it shall fill in the originator's rows with the information regarding its own securitised assets.
B – obnavljajoče se izpostavljenosti: „v primeru listinjenja obnavljajočih se izpostavljenosti zadržanje deleža originatorja v višini najmanj 5 % nominalne vrednosti listinjenih izpostavljenosti“.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items and derivatives for originators shall be applied here.
C – bilanca stanja: „zadržanje naključno izbranih izpostavljenosti, ki ustrezajo vsaj 5 % nominalne vrednosti listinjenih izpostavljenosti, če bi bile take izpostavljenosti sicer listinjene v tem listinjenju, pod pogojem, da je število potencialno listinje nih izpostavljenosti ob izvedbi listinjenja najmanj 100“.
These rows gather information on outstanding positions (at reporting date) according to credit quality steps (envisaged for the IRB in Article 261 Table 4 of CRR) applied at origination date (inception).
N – se ne uporablja: Ta koda se sporoči za listinjenja, na katera vplivajo določbe člena 404 CRR.
These rows are only to be reported for columns 170 to 320 and columns 400 to 410.
U – kršitev ali neznano.
This template gathers information on a transaction basis (versus the aggregate information reported in CR SEC SA, CR SEC IRB, MKR SA SEC and MKR SA CTP templates) on all securitisations the reporting institution is involved.
Ta koda se sporoči, kadar poročevalec ni prepričan, katera vrsta zadržanja se uporablja, ali v primeru neskladnosti.
The main features of each securitisation, such as the nature of the underlying pool and the own funds requirements are requested.
Zadržanje pomembnega neto ekonomskega deleža s strani originatorja, sponzorja ali prvotnega kreditodajalca listinjenja je najmanj 5 % (na datum izvedbe).
This template is to be reported for:
Ne glede na člen 405(1) CRR se lahko merjenje zadržanja ob izvedbi običajno razume tako, da se izmeri v času prvega listinjenja izpostavljenosti, ne pa takrat, ko so bile izpostavljenosti ustvarjene (na primer, ne ob prvi zagotovitvi osnovnih kreditov).
a.
Merjenje zadržanja ob izvedbi pomeni, da je 5 % odstotek zadržanja, zahtevan, ko se je merila raven zadržanja, zahteva pa je bila izpolnjena (na primer, ko so bile izpostavljenosti prvič listinjene); dinamično ponovno merjenje in ponovna prilagoditev zadržanega odstotka v času trajanja posla nista nujno zahtevana.
Securitisations originated/sponsored by the reporting institution in case it holds at least one position in the securitisation.
Ta stolpec se ne izpolni, če se v stolpcu 080 (Uporabljena vrsta zadržanja) navede koda „E“ (izvzeto) ali „N“ (se ne uporablja).
This means that, regardless of whether there has been a significant risk transfer or not, institutions shall report information on all the positions they hold (either in the banking book or trading book).
Člen 405(1) CRR.
Positions held include those positions retained due to Article 405 of CRR.
Y – da,
b.
N – ne.
Securitisations originated/sponsored by the reporting institution during the year of report [1], in case it holds no position.
VLOGA INSTITUCIJE: (ORIGINATOR/SPONZOR/PRVOTNI KREDITODAJALEC/INVESTITOR)
c.
„O“
Securitisations of financial liabilities (e.g. covered bonds) issued by the reporting institution.
za originatorja,
d.
za sponzorja,
Positions held in securitisations where the reporting institution is neither originator nor sponsor (i.e. investors and original lenders).
„L“
This template has to be rendered on a consolidated basis, i.e. only by consolidated groups and stand alone institutions [2] located in the same country where they are subject to own funds requirements.
za prvotnega kreditojemalca,
In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown shall be provided.
„I“
On account of Article 406 (1) of CRR, which establishes that institutions investing in securitisation positions shall acquire a great deal of information on them in order to comply with due diligence requirements the reporting scope of the template is applied to a limited extent to investors.
za investitorja.
In particular, they shall report columns 010-040; 070-110; 160; 190; 290-400; 420-470.
Glej opredelitvi v členu 4(1)(13) (Originator) in členu 4(1)(14) (Sponzor) CRR.
Institutions playing the role of original lenders (not performing also the role of originators or sponsors in the same securitisation) shall generally report the template to the same extent as investors.
Predvideva se, da so investitorji institucije, za katere se uporabljajo določbe iz členov 406 in 407 CRR.
Inte rnal (alpha-numerical) code used by the institution to identify the securitisation.
PROGRAMI, KI NISO ABCP
The internal code shall be associated to the identifier of the securitisation.
Ker imajo programi ABCP poseben značaj, saj zajemajo več posameznih pozicij v listinjenju, so ti programi (opredeljeni v členu 242(9) CRR) izvzeti iz poročanja v stolpcih 120 in 130.
IDENTIFIER OF THE SECURITISATION (Code/Name)
Mesec in leto datuma izvedbe (tj. presečni datum ali datum zaprtja skupine) listinjenja se sporoči v naslednji obliki: „mm/llll“.
Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market.
Pri vseh shemah listinjenja se datum izvedbe ne more spremeniti med datumi poročanja.
When the International Securities Identification Number -ISIN- is available (i.e. for public transactions) the eight characters that are common to all tranches of the securitisation shall be reported in this column.
V posebnem primeru shem listinjenja, ki jih krijejo odprte skupine, je datum izvedbe datum prve izdaje vrednostnih papirjev.
IDENTIFIER OF THE ORIGINATOR (Code/Name)
Ta informacija se sporoči tudi, kadar subjekt, ki poroča, nima pozicij v listinjenju.
The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column.
V tem stolpcu se navede znesek (v skladu s prvotnimi izpostavljenostmi pred uporabo konverzijskih faktorjev) listinjenega portfelja na datum izvedbe.
In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved in the transaction.
V primeru shem listinjenja, ki jih krijejo odprte skupine, se sporoči znesek, ki se nanaša na datum izvedbe prve izdaje vrednostnih papirjev.
Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported.
V primeru tradicionalnih listinjenj niso vključena druga sredstva skupine listinjenj.
SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC)
V primeru shem listinjenja z več prodajalci (tj. z več kot enim originatorjem) se sporoči le znesek, ki ustreza prispevku subjekta, ki poroča, v listinjenem portfelju.
Report the following abbreviations:
V primeru listinjenja obveznosti se poročajo le zneski, ki jih izda subjekt, ki poroča,.
‘T’
V stolpcih 140 do 220 je treba navesti informacije glede več lastnosti listinjenega portfelja subjekta, ki poroča.
for Traditional;
Institucije poročajo vrednost listinjenega portfelja na datum poročanja, tj. neporavnani znesek listinjenih izpostavljenosti.
‘S’
V primeru shem listinjenja, ki jih krijejo zaprte skupine (tj. portfelja listinjenih sredstev ni mogoče povečati po datumu izvedbe), se znesek postopno niža.
for Synthetic.
Sporoči se delež institucije (odstotek z dvema decimalnima številkama) na datum poročanja v listinjenem portfelju.
The definitions of 'traditional securitisation' and 'synthetic securitisation' is provided in Article 242(10) and (11) of CRR.
Vrednost, ki se sporoči v tem stolpcu, je privzeto 100 % razen v primeru shem listinjenja z več prodajalci.
ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?
V tem primeru subjekt, ki poroča, sporoči svoj trenutni prispevek v listinjenem portfelju (enakovredno stolpcu 140 v relativnem smislu).
‘K’
V tem stolpcu se zbirajo informacije o vrsti sredstev („1“ do „9“) ali obveznosti („10“ in „11“) listinjenega portfelja.
if entirely recognised
Institucija mora sporočiti eno od naslednjih številčnih kod:
‘P’
1 – Hipoteke na stanovanjske nepremičnine,
if partially derecognised
2 – Hipoteke na poslovne nepremičnine,
‘R’
3 – Denarne terjatve na podlagi kreditnih kartic,
if entirely derecognised
4 – Zakup,
‘N’
5 – Posojila podjetjem ali MSP (obravnavana kot podjetja),
if not applicable.
6 – Potrošniška posojila,
This column summarises the accounting treatment of the transaction.
7 – Terjatve do kupcev,
In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet.
8 – Druga sredstva,
In all cases, investors shall report ‘N’ (not applicable).
9 – Krite obveznice,
In case of the securitisations of liabilities originators shall not report this column.
10 – Druge obveznosti.
Option ‘P’ (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity' continuing involvement as regulated in IAS 39.30-35.
Če je skupina listinjenih izpostavljenosti mešanica navedenih vrst sredstev, institucija navede najpomembnejšo vrsto.
banking book;
za standardizirani pristop,
trading book;
za pristop na osnovi notranjih bonitetnih ocen (pristop IRB),
‘A’
„M“
partly in both books.
za kombinacijo obeh pristopov (SA/IRB).
Articles 109, 243 and 244 of CRR.
V okviru standardiziranega pristopa se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogi CR SEC SA.
This column summarises the solvency treatment of the securitisation scheme by the originator.
V okviru pristopa IRB se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogi CR SEC IRB.
It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book).
V okviru kombinacije standardiziranega pristopa in pristopa IRB se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogah CR SEC SA in CR SEC IRB.
If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution.
Kljub temu se ta stolpec ne uporablja za listinjenja obveznosti.
Conversely, if own funds requirements are based on securitisation positions held in the banking book (for being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SEC SA template or in the CR SEC IRB template.
Sponzorji tega stolpca ne izpolnijo.
In the case of securitisation positions held in the trading book the computation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates.
ŠTEVILO IZPOSTAVLJENOSTI
In the case of the securitisations of liabilities originators shall not report this column.
Člen 261(1) CRR.
SECURITISATION OR RE-SECURITISATION ?
Ta stolpec obvezno izpolnijo le institucije, ki uporabljajo pristop IRB za pozicije v listinjenju (in zato navedejo „I“ v stolpcu 170).
According to definitions of 'securitisation' and 're-securitisation' are provided in Article 4(1)(61) and (62) to (64) of CRR, report the type of underlying using the following abbreviations:
Institucija sporoči črkovno kodo v skladu z ustreznim intervalom:
for securitisation;
6 ≤N < 34
for re-securitisation.
34 ≤ N <= 100;
Articles 404 to 410 of CRR.
100 < N <= 1000;
For each securitisation scheme originated, it shall be reported the relevant type of retention of net economic interest, as envisaged in Article405 of CRR:
Ta stolpec se ne izpolni v primeru listinjenja obveznosti ali kadar kapitalske zahteve temeljijo na listinjenih izpostavljenostih (v primeru listinjenja sredstev).
A — Vertical slice (securitisation positions): ‘retention of no less than 5 % of the nominal value of each of the tranches sold or transferred to the investors’.
Ta stolpec se ne izpolni, kadar subjekt, ki poroča, nima pozicij v listinjenju.