natgillin/translations-raw huggingface dataset:
While the conditions which apply to Additional Tier 1 and Tier 2 instruments are specified in Articles 52 and 63 of Regulation (EU) No 575/2013 of the European Parliament and of the Council [2], the other instruments referred to in point (l)(ii) of Article 94(1) of Directive 2013/36/EU which can be fully converted to Common Equity Tier 1 instruments or written down are not subject to specific conditions pursuant to that Regulation as they are not classified as own funds instruments for prudential purposes.
Medtem ko so pogoji, ki se uporabljajo za instrumente dodatnega temeljnega kapitala in dodatnega kapitala, določeni v členih 52 in 63 Uredbe (EU) št. 575/2013 Evropskega parlamenta in Sveta [2], pa se za druge instrumente iz točke (l)(ii) člena 94(1) Direktive 2013/36/EU, ki jih je mogoče v celoti konvertirati v instrumente navadnega lastniškega temeljnega kapitala ali odpisati, posebni pogoji iz zadevne uredbe ne uporabljajo, saj niso razvrščeni kot kapitalski instrumenti za bonitetne namene.
Specific requirements should therefore be set for different classes of instruments to ensure that they are appropriate to be used for the purposes of variable remuneration, taking account of the different nature of the instruments.
Zato bi bilo treba za različne vrste instrumentov določiti posebne zahteve, da se zagotoviti njihova ustreznost za uporabo za namene variabilnih prejemkov, pri čemer je treba upoštevati različno naravo instrumentov.
The use of instruments for the purposes of variable remuneration should not in itself prevent instruments from qualifying as own funds of an institution as long as the conditions laid down in Regulation (EU) No 575/2013 are met.
Uporaba instrumentov za namene variabilnih prejemkov sama po sebi ne bi smela preprečiti, da se instrumenti štejejo za kapital institucije, če so izpolnjeni pogoji iz Uredbe (EU) št. 575/2013.
Nor should such use in itself be understood as providing an incentive to redeem the instrument, as after deferral and retention periods staff members are, in general, able to receive liquid funds by other means than redemption.
Prav tako taka uporaba sama po sebi ne bi smela biti razumljena kot spodbuda za odkup instrumenta, saj lahko zaposleni na splošno po obdobjih odloga in zadržanja likvidna sredstva prejmejo na druge načine kot z uporabo odkupa.
Other Instruments comprise non-cash debt instruments or debt-linked instruments that do not qualify as own funds.
Drugi instrumenti so nedenarni dolžniški instrumenti ali z dolgom povezani instrumenti, ki se ne štejejo za kapital.
Other Instruments are not limited to financial instruments as defined in point 50 of Article 4(1) of Regulation (EU) No 575/2013, but can also include further non-cash instruments, which could be included in agreements between the institution and staff members.
Drugi instrumenti niso omejeni na finančne instrumente, kot so opredeljeni v točki 50 člena 4(1) Uredbe (EU) št. 575/2013, ampak lahko vključujejo tudi nadaljnje nedenarne instrumente, ki jih je mogoče vključiti v sporazume med institucijo in zaposlenimi.
To ensure that these instruments reflect the credit quality of an institution as a going concern, appropriate requirements should ensure that the circumstances in which such instruments are written down or converted extend beyond recovery or resolution situations.
Za zagotovitev, da ti instrumenti odražajo kreditno kvaliteto institucije v okviru rednega poslovanja, bi morale primerne zahteve zagotoviti, da okoliščine, v katerih se takšni instrumenti odpišejo ali konvertirajo, ne zajemajo zgolj primerov sanacije ali reševanja.
When instruments used for the purposes of variable remuneration are called, redeemed, repurchased or converted, in general such transactions should not increase the value of the remuneration awarded by paying out amounts that are higher than the value of the instrument or by converting into instruments which have a higher value than the instrument initially awarded.
Če se instrumenti, ki se uporabljajo za namene variabilnih prejemkov, odkupijo, odpokličejo, izplačajo ali konvertirajo, na splošno taki posli ne bi smeli povečati vrednosti dodeljenih prejemkov z izplačilom zneskov, ki so višji kot vrednost instrumenta, ali konverzijo v instrumente, ki imajo večjo vrednost kot instrument, ki je bil prvotno dodeljen.
This is to ensure that remuneration is not paid through vehicles or methods that facilitate non-compliance with Article 94(1) of Directive 2013/36/EU.
S tem se zagotovi, da se prejemki ne izplačujejo z instrumenti ali metodami, ki bi spodbujali nespoštovanje člena 94(1) Direktive 2013/36/ES.
When awarding variable remuneration and when instruments used for variable remuneration are redeemed, called, repurchased or converted, those transactions should be based on values that have been established in accordance with the applicable accounting standard.
Če se dodelijo variabilni prejemki in se instrumenti, ki se uporabljajo za variabilne prejemke, odkupijo, odpokličejo, izplačajo ali konvertirajo, bi morali ti posli temeljiti na vrednostih, ki so bile določene v skladu z veljavnim računovodskim standardom.
A valuation of the instruments should therefore be required in all these situations in order to ensure that the requirements of Directive 2013/36/EU regarding remuneration are not circumvented, in particular as regards the ratio between variable and fixed components of remuneration and the alignment with risk taking.
V vseh teh primerih bi bilo zato treba zahtevati vrednotenje instrumentov za zagotovitev, da se ne zaobidejo zahteve Direktive 2013/36/EU v zvezi s prejemki, zlasti kar zadeva razmerje med variabilnimi in fiksnimi deli prejemka ter uskladitev s prevzemanjem tveganja.
Additionally, point (l)(ii) of Article 94(1) of Directive 2013/36/EU requires that Other Instruments can be fully converted into Common Equity Tier 1 instruments or written down.
Za instrumente dodatnega kapitala se ne uporabljajo regulativne zahteve v zvezi z odpisom in konverzijo v skladu z Uredbo (EU) št. 575/2013.
As the economic outcome of a conversion or write-down of Other Instruments is the same as for Additional Tier 1 instruments, write-down or conversion mechanisms for Other Instruments should take into account the mechanisms that apply to Additional Tier 1 instruments, with adaptations to take account of the fact that Other Instruments do not qualify as own fund instruments from a prudential perspective.
Zaradi zagotovitve, da se vrednost vseh teh instrumentov, če se uporabljajo za variabilne prejemke, v primeru poslabšanja kreditne kvalitete institucije zniža, bi bilo treba določiti primere, v katerih se mora instrument odpisati ali konvertirati.
Tier 2 instruments are not subject to regulatory requirements regarding write-down and conversion under Regulation (EU) No 575/2013.
Da se zagotovi dosledna uporaba, bi bilo treba določiti mehanizme za odpis, zvišanje vrednosti in konverzijo instrumentov dodatnega kapitala in drugih instrumentov.
To ensure that the value of all such instruments, when used for variable remuneration, is reduced when the credit quality of the institution deteriorates, the situations in which a write-down or conversion of the instrument is necessary should be specified.
Donosi, ki izhajajo iz instrumentov, so lahko različnih vrst.
The write down, write up and conversion mechanisms for Tier 2 and Other Instruments should be specified to ensure consistent application.
Lahko so variabilni ali fiksni in se lahko izplačujejo v rednih časovnih presledkih ali ob končni zapadlosti instrumenta.
Distributions arising from instruments can take various forms.
V skladu s smernicami o politikah in praksah glede prejemkov, ki jih je izdal Odbor evropskih bančnih nadzornikov [3], se zaposlenim zaradi spodbujanja premišljenega in učinkovitega upravljanja tveganja v obdobjih odloga donosi ne bi smeli izplačevati.
They can be variable or fixed and can be paid periodically or at the final maturity of an instrument.
Zaposleni bi morali donose prejeti samo za obdobja, ki sledijo dodelitvi pravic za izplačilo instrumenta.
In line with guidelines on remuneration policies and practices issued by the Committee of European Banking Supervisors [3], in order to promote sound and effective risk management no distributions should be paid to staff during deferral periods.
Zato so za uporabo kot variabilni prejemki primerni samo instrumenti z donosi, ki se lastniku instrumenta izplačujejo v rednih časovnih presledkih, medtem ko brezkuponske obveznice ali instrumenti, ki zadržijo dobiček, ne bi smeli predstavljati znatnega deleža prejemkov, ki jih mora sestavljati ravnotežje med instrumenti iz točke (l) člena 94(1) Direktive 2013/36/EU.
Staff members should only receive distributions in respect of periods which follow the vesting of the instrument.
Razlog za to je, da bi imeli zaposleni v obdobju odloga korist zaradi naraščajoče vrednosti, ki se lahko razume kot enakovredno prejemanju donosov.
Therefore only instruments with distributions which are paid periodically to the owner of the instrument are appropriate for use as variable remuneration; zero coupon bonds or instruments which retain earnings should not count towards the substantial portion of remuneration which must consist of a balance of the instruments referred to in point (l) of Article 94(1) of Directive 2013/36/EU.
Zelo visoki donosi lahko zmanjšajo dolgoročno spodbudo za preudarno prevzemanje tveganj, saj dejansko povečujejo variabilni del prejemka.
This is because staff would benefit during the deferral period from increasing values, which can be understood as equivalent to receiving distributions.
Zlasti se donosi ne bi smeli izplačevati v presledkih, daljših od enega leta, saj bi to vodilo v dejansko kopičenje donosov v obdobjih odloga in njihovo izplačilo po dodelitvi pravic za izplačilo variabilnega prejemka.
Very high distributions can reduce the long-term incentive for prudent risk-taking as they effectively increase the variable part of the remuneration.
Kopičenje donosov bi pomenilo izogibanje točki (g) člena 94(1) Direktive 2013/36/EU glede razmerja med variabilnim in fiksnim delom prejemka ter načelu iz točke (m) istega člena, da prejemki, za katere velja odlog, dospejo v izplačilo po načelu sorazmernosti.
In particular distributions should not be paid out at intervals of longer than one year, as this would lead to distributions effectively accumulating during deferral periods and being paid out once the variable remuneration vests.
Zato donosi, ki so nastali po dodelitvi pravic za izplačilo instrumenta, ne bi smeli presegati tržnih stopenj.
Accumulation of distributions would circumvent point (g) of Article 94(1) of Directive 2013/36/EU regarding the ratio between variable and fixed components of remuneration and the principle in point (m) of that Article that remuneration payable under deferral arrangements vests no faster than on a pro rata basis.
To bi bilo treba zagotoviti z zahtevo, da se instrumenti, ki se uporabljajo za variabilne prejemke, ali instrumenti, s katerimi so ti povezani, izdajajo predvsem drugim investitorjem, ali pa z zahtevo, da se za takšne instrumente določeni zgornja meja za donose.
Therefore distributions made after the instrument has vested should not exceed market rates.
Zahteve glede odloga in zadržanja, ki se uporabljajo za variabilne prejemke v skladu s členom 94(1) Direktive 2013/36/EU, morajo biti izpolnjene v vseh pomembnih trenutkih, vključno takrat, ko se instrumente, ki se uporabljajo za variabilne prejemke, odkupi, odpokliče, izplača ali konvertira.
This should be ensured by requiring instruments used for variable remuneration, or the instruments to which they are linked, to be issued mainly to other investors, or by requiring such instruments to be subject to a cap on distributions.
V takih primerih bi bilo zato treba instrumente zamenjati z instrumenti dodatnega temeljnega kapitala, instrumenti dodatnega kapitala in drugimi instrumenti, ki odražajo kreditno kvaliteto institucije v okviru rednega poslovanja, imajo lastnosti, enakovredne lastnostim prvotno dodeljenega instrumenta, in imajo enako vrednost, pri čemer je treba upoštevati vse morebitne zneske, ki so bili odpisani.
Deferral and retention requirements which apply to awards of variable remuneration pursuant to Article 94(1) of Directive 2013/36/EU have to be met at all relevant times, including when instruments used for variable remuneration are called, redeemed, repurchased or converted.
Če imajo instrumenti, ki niso instrumenti dodatnega temeljnega kapitala, določen datum zapadlosti, bi bilo treba določiti minimalne zahteve glede preostale zapadlosti takih instrumentov v času njihove dodelitve, da se zagotovi njihova skladnost z zahtevami v zvezi z obdobji odloga in zadržanja za variabilne prejemke.
In such situations instruments should therefore be exchanged with Additional Tier 1, Tier 2 and Other Instruments which reflect the credit quality of the institution as a going concern, have features equivalent to those of the instrument initially awarded, and are of the same value, taking into account any amounts which have been written down.
Direktiva 2013/36/EU ne omejuje vrst instrumentov, ki se lahko uporabijo za variabilne prejemke, na določeno vrsto finančnih instrumentov.
Where instruments other than Additional Tier 1 instruments have a fixed maturity date minimum requirements should be set for the remaining maturity of such instruments when they are awarded in order to ensure that they are consistent with requirements regarding the deferral and retention periods for variable remuneration.
Med zaposlenimi in institucijami bi morala biti mogoča uporaba sintetičnih instrumentov ali pogodb, povezanih z instrumenti dodatnega temeljnega kapitala in dodatnega kapitala, ki jih je mogoče v celoti konvertirati ali odpisati.
Directive 2013/36/EU does not limit the classes of instruments that can be used for variable remuneration to a specific class of financial instruments.
To omogoča vzpostavitev posebnih pogojev za te instrumente, pri čemer se takšni pogoji uporabljajo samo za instrumente, dodeljene zaposlenim, medtem ko njihova uporaba za druge investitorje ni potrebna.
It should be possible to use synthetic instruments or contracts between staff members and institutions which are linked to Additional Tier 1 and Tier 2 instruments which can be fully converted or written down.
V okviru skupine se lahko izdaje upravljajo centralno s strani nadrejene osebe.
This allows for the introduction of specific conditions in the terms of such instruments which apply only to instruments awarded to staff, without the need to impose such conditions on other investors.
Institucije v taki skupini torej ne morejo vedno izdati instrumentov, ki se lahko uporabljajo za namen variabilnih prejemkov.
In a group context issuances may be managed centrally within a parent undertaking.
Uredba (EU) št. 575/2013 omogoča, da pod določenimi pogoji instrumenti dodatnega temeljnega kapitala in dodatnega kapitala, ki so bili izdani prek subjekta v okviru konsolidacije, tvorijo del kapitala institucije.
Institutions within such a group may not, therefore, always issue instruments which are appropriate to be used for the purpose of variable remuneration.
Zato bi bilo treba omogočiti tudi uporabo takšnih instrumentov za variabilne prejemke, pod pogojem, da obstaja jasna povezava med kreditno kvaliteto institucije, ki uporablja te instrumente za namen variabilnih prejemkov, in kreditno kakovostjo izdajatelja instrumenta.
Regulation (EU) No 575/2013 enables Additional Tier 1 and Tier 2 instruments issued through an entity within the scope of consolidation to form part of an institution's own funds subject to certain conditions.
Obstoj take povezave se na splošno lahko domneva med nadrejeno osebo in podrejeno družbo.
Therefore it should also be possible to use such instruments for the purpose of variable remuneration, provided that there is a clear link between the credit quality of the institution using these instruments for the purpose of variable remuneration and the credit quality of the issuer of the instrument.
Instrumente, ki niso instrumenti dodatnega temeljnega kapitala in dodatnega kapitala ter jih ne izda neposredno institucija, bi moralo biti tudi mogoče uporabljati za variabilne prejemke, in sicer pod enakimi pogoji.
Such a link can usually be assumed to be the case between a parent undertaking and a subsidiary.
Instrumente, ki so povezani z referenčnimi instrumenti, ki jih izda nadrejena oseba v tretjih državah in so enakovredni instrumentom dodatnega temeljnega kapitala ali dodatnega kapitala, bi prav tako moralo biti mogoče uporabljati za namene variabilnih prejemkov, če se sprožilni dogodek nanaša na institucijo, ki uporablja tak sintetični instrument.
Instruments other than Additional Tier 1 and Tier 2 instruments which are not issued directly by an institution should also be capable of being used for variable remuneration, subject to equivalent conditions.
Ta uredba temelji na osnutkih regulativnih tehničnih standardov, ki jih je Komisiji predložil Evropski bančni organ (v nadaljnjem besedilu: EBA).
Instruments which are linked to reference instruments issued by parent undertakings in third countries and which are equivalent to Additional Tier 1 or Tier 2 instruments should be eligible to be used for the purposes of variable remuneration if the trigger event refers to the institution using such a synthetic instrument.
EBA je opravila odprta javna posvetovanja o osnutkih regulativnih tehničnih standardov, analizirala morebitne z njimi povezane stroške in koristi ter zaprosila za mnenje interesno skupino za bančništvo, ustanovljeno v skladu s členom 37 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta [4] –
This Regulation is based on the draft regulatory technical standards submitted by the European Banking Authority (EBA) to the European Commission.
SPREJELA NASLEDNJO UREDBO:
EBA has conducted open public consultations on the draft regulatory technical standards, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [4],
Člen 1
HAS ADOPTED THIS REGULATION:
Vrste instrumentov, ki ustrezno odražajo kreditno kvaliteto institucije v okviru rednega poslovanja in so primerni, da se uporabljajo za namene variabilnih prejemkov
Article 1
Naslednje vrste instrumentov izpolnjujejo pogoje iz točke (l)(ii) člena 94(1) Direktive 2013/36/EU:
Classes of instruments that adequately reflect the credit quality of an institution as a going concern and are appropriate to be used for the purposes of variable remuneration
vrste instrumentov dodatnega temeljnega kapitala, če te vrste izpolnjujejo pogoje iz odstavka 2 in člena 2 ter so skladne s členom 5(9) in točko (c) člena 5(13);
The following shall be the classes of instruments that satisfy the conditions laid down in point (l)(ii) of Article 94(1) of Directive 2013/36/EU:
vrste instrumentov dodatnega kapitala, če te vrste izpolnjujejo pogoje iz odstavka 2 in člena 3 ter so skladne s členom 5;
classes of Additional Tier 1 instruments where those classes fulfil the conditions referred to in paragraph 2 and Article 2, and comply with Article 5(9) and point (c) of Article 5(13);
vrste instrumentov, ki se lahko v celoti konvertirajo v instrumente navadnega lastniškega temeljnega kapitala ali odpišejo in niso niti instrumenti dodatnega temeljnega kapitala niti instrumenti dodatnega kapitala (v nadaljnjem besedilu: drugi instrumenti), v primerih iz člena 4, če te vrste izpolnjujejo pogoje iz odstavka 2 in so skladne s členom 5.
classes of Tier 2 instruments where those classes fulfil the conditions referred to in paragraph 2 and Article 3, and comply with Article 5;
Vrste instrumentov iz odstavka 1 izpolnjujejo naslednje pogoje:
classes of instruments which can be fully converted to Common Equity Tier 1 instruments or written down and which are neither Additional Tier 1 instruments nor Tier 2 instruments (‘Other Instruments’) in the cases referred to in Article 4 where those classes fulfil the conditions referred to in paragraph 2 and comply with Article 5.
instrumenti niso zavarovani niti niso pokriti z jamstvom, ki izboljšuje prednost terjatev pri poplačilu za imetnika;
The classes of instruments referred to in paragraph 1 shall fulfil the following conditions:
če določbe, ki urejajo instrument, dovoljujejo njegovo konverzijo, se zadevni instrument za namene dodeljevanja variabilnih prejemkov uporabi le, če sta stopnja ali obseg konverzije določena na ravni, ki zagotavlja, da vrednost instrumenta, v katerega se prvotno dodeljeni instrument konvertira, ni višja od vrednosti prvotno dodeljenega instrumenta v času, ko je bil dodeljen kot variabilni prejemek;
instruments shall not be secured or subject to a guarantee that enhances the seniority of the claims of the holder;
določbe, ki urejajo zamenljive instrumente, ki se uporabljajo izključno za namen variabilnih prejemkov, zagotavljajo, da vrednost instrumenta, v katerega se prvotno dodeljeni instrument konvertira, ni višja od vrednosti v času zadevne konverzije prvotno dodeljenega instrumenta;
where the provisions governing an instrument allow its conversion, that instrument shall only be used for the purposes of awarding variable remuneration where the rate or range of conversion is set at a level that ensures that the value of the instrument into which the instrument initially awarded is converted is not higher than the value of the instrument initially awarded at the time it was awarded as variable remuneration;
predpisi, ki urejajo instrument, določajo, da se vsi donosi izplačajo najmanj na letni osnovi, in sicer imetniku instrumenta;
the provisions governing convertible instruments which are used for the sole purpose of variable remuneration shall ensure that the value of the instrument into which the instrument initially awarded is converted is not higher than the value, at the time of that conversion, of the instrument initially awarded;
cena instrumentov se določi glede na njihovo vrednost v času dodelitve instrumenta v skladu z veljavnim računovodskim standardom.
the provisions governing the instrument shall provide that any distributions are paid on at least an annual basis and are paid to the holder of the instrument;
Vrednotenje upošteva kreditno kvaliteto institucije in je predmet neodvisnega pregleda;
instruments shall be priced at their value at the time the instrument is awarded, in accordance with the applicable accounting standard.
določbe, ki urejajo instrumente, izdane izključno za namen variabilnih prejemkov, zahtevajo izvedbo vrednotenja v skladu z veljavnim računovodskim standardom v primeru odkupa, odpoklica, izplačila ali konverzije instrumenta.
The valuation shall take into account the credit quality of the institution and shall be subject to independent review;
Člen 2
the provisions governing the instruments issued for the sole purpose of variable remuneration shall require a valuation to be carried out in accordance with the applicable accounting standard in the event that the instrument is redeemed, called, repurchased or converted.
Pogoji za vrste instrumentov dodatnega temeljnega kapitala
Article 2
Vrste instrumentov dodatnega temeljnega kapitala izpolnjujejo naslednje pogoje:
Conditions for classes of Additional Tier 1 instruments
predpisi, ki urejajo instrument, določajo sprožilni dogodek za namen točke (n) člena 52(1) Uredbe (EU) št. 575/2013;
Classes of Additional Tier 1 instruments shall comply with the following conditions:
sprožilni dogodek iz točke (a) nastopi, če je količnik navadnega lastniškega temeljnega kapitala institucije, ki izda instrument, iz člena 92(1)(a) Uredbe (EU) št. 575/2013 nižji od ene od naslednjih vrednosti:
the provisions governing the instrument shall specify a trigger event for the purpose of point (n) of Article 52(1) of Regulation (EU) No 575/2013;
višji od 7 %, če tako določi institucija in je to navedeno v določbah, ki urejajo instrument;