natgillin/translations-raw huggingface dataset:
In relation to the identification of the amounts that can be included in the calculation of Specific Credit Risk Adjustments, the only criterion provided by Regulation (EU) No 575/2013 is that Specific Credit Risk Adjustments are not eligible for inclusion into Tier 2 capital under the Standardised Approach for credit risk, according to Article 62(c) of Regulation (EU) No 575/2013.
V zvezi z določitvijo zneskov, ki se lahko vključijo v izračun posebnih popravkov zaradi kreditnega tveganja, je edino merilo, ki ga določa Uredba (EU) št. 575/2013, da se posebni popravki zaradi kreditnega tveganja ne morejo vključiti v dodatni kapital v skladu s standardiziranim pristopom za kreditna tveganja, kot je določeno v členu 62(c) Uredbe (EU) št. 575/2013.
Therefore, the distinction of amounts to be included in the calculation of Specific Credit Risk Adjustments or General Credit Risk Adjustments needs to be done consistently with the criteria for identifying what can be included in Tier 2 capital
Zato mora biti razlikovanje med zneski, ki se vključijo v izračun posebnih popravkov zaradi kreditnega tveganja ali splošnih popravkov zaradi kreditnega tveganja, v skladu z merili za določitev, kaj se lahko vključi v dodatni kapital.
Regulation (EU) No 575/2013 implements the internationally-agreed standards of the Basel Committee on Banking Supervision third International Regulatory Framework for banks [2] (hereinafter referred to as ‘Basel III’).
Uredba (EU) št. 575/2013 uvaja mednarodno dogovorjene standarde tretjega mednarodnega regulativnega okvira za banke Baselskega odbora za nadzor bank [2] (v nadaljnjem besedilu: Basel III).
Therefore, the appropriate rules on credit risk adjustments should also be consistent with the Basel framework which provides that one of the criteria for the distinction between General Credit Risk Adjustments and Specific Credit Risk Adjustments has to be that general provisions or general loan-loss reserves are ‘freely available to meet losses which subsequently materialise’.
Zato bi morala biti ustrezna pravila za popravke zaradi kreditnega tveganja tudi v skladu z baselskim okvirom, ki določa, da mora eno od meril za razlikovanje med splošnimi popravki zaradi kreditnega tveganja in posebnimi popravki zaradi kreditnega tveganja zahtevati, da so splošne rezervacije ali splošne rezervacije za izgube iz posojil „prosto dostopne za kritje izgub, ki nastanejo naknadno“.
It should be possible to apply the rules in this field irrespective of the applicable accounting framework.
Ta pravila bi bilo treba izvajati na tem področju ne glede na veljavni računovodski okvir.
However, to enable institutions to distinguish between Specific Credit Risk Adjustments and General Credit Risk Adjustments in a common way, criteria for treatment of credit risk losses within an applicable accounting framework for each type of credit risk adjustment should be provided.
Vendar, da bi omogočili institucijam enotno razlikovanje med posebnimi popravki zaradi kreditnega tveganja in splošnimi popravki zaradi kreditnega tveganja, bi bilo treba zagotoviti merila za obravnavo izgub zaradi kreditnega tveganja znotraj veljavnega računovodskega okvira za vsako vrsto popravka zaradi kreditnega tveganja.
Whereas the treatment of losses exclusively related to credit risk recognised under applicable accounting frameworks depends on the fulfilment of those criteria, the large majority of those amounts should normally be classified as Specific Credit Risk Adjustments given the restrictive nature of the criteria for General Credit Risk Adjustments.
Čeprav je obravnava izgub, izključno povezanih s kreditnim tveganjem, ki so pripoznane po veljavnih računovodskih okvirih, odvisna od izpolnjevanja teh meril, bi bilo treba glede na omejevalno naravo meril za splošne popravke zaradi kreditnega tveganja veliko večino teh zneskov običajno razvrstiti kot posebne popravke zaradi kreditnega tveganja.
International accounting standards are subject to revision which could necessitate changes to the criteria for distinguishing between Specific Credit Risk Adjustments and General Credit Risk Adjustments.
Mednarodni računovodski standardi se revidirajo, zaradi česar bi lahko prišlo do potrebe po spremembi meril za razlikovanje med posebnimi popravki zaradi kreditnega tveganja in splošnimi popravki zaradi kreditnega tveganja.
In the light of ongoing discussions, particularly with regard to impairment models, it would seem premature to anticipate that model in credit risk adjustment criteria.
V luči tekočih razprav, zlasti v zvezi z modeli za oslabitev, se zdi prezgodaj pričakovati ta model med merili za popravke zaradi kreditnega tveganja.
Regulation (EU) No 575/2013 requires the identification of the Specific Credit Risk Adjustments for a single exposure.
Uredba (EU) št. 575/2013 zahteva določitev posebnega popravka zaradi kreditnega tveganja za eno samo izpostavljenost.
It is therefore necessary to decide how to treat Specific Credit Risk Adjustments that reflect losses related to the credit risk of a whole group of exposures.
Zato je treba določiti način obravnave posebnih popravkov zaradi kreditnega tveganja, ki odražajo izgube, povezane s kreditnim tveganjem celotne skupine izpostavljenosti.
Further, it is necessary to decide for which exposures in the group and to what extent the Specific Credit Risk Adjustments should be recognised.
Odločiti se je treba tudi, za katere izpostavljenosti v skupini in v kakšnem obsegu je treba pripoznati posebne popravke zaradi kreditnega tveganja.
The assignment of portions of this amount resulting from such Specific Credit Risk Adjustments to the exposures in the group has to be done proportionally to the risk-weighted exposure amounts.
Razporeditev deležev tega zneska, ki izhaja iz takšnih posebnih popravkov zaradi kreditnega tveganja, na izpostavljenosti v skupini mora biti sorazmerna z zneski tveganju prilagojenih izpostavljenosti.
For this purpose, the exposure values should be determined without taking into account any Specific Credit Risk Adjustments.
V ta namen je treba določiti vrednost izpostavljenosti brez upoštevanja kakršnih koli posebnih popravkov zaradi kreditnih tveganj.
For the purpose of the determination of default under point (b) of Article 178(3) of Regulation (EU) No 575/2013, it is necessary to include only Specific Credit Risk Adjustments which are made individually for a single exposure or a single obligor, and not to include Specific Credit Risk Adjustments made for whole groups of exposures.
Za določitev neplačila v skladu s členom 178(3)(b) Uredbe (EU) št. 575/2013 je treba vključiti samo posebne popravke zaradi kreditnega tveganja, ki se izvedejo posamezno za eno samo izpostavljenost ali enega dolžnika, in ne posebnih popravkov zaradi kreditnega tveganja, ki se izvedejo za celotno skupino izpostavljenosti.
Specific Credit Risk Adjustments made for whole groups of exposures do not identify obligors of exposures belonging to such groups for which a default event is considered to have occurred.
Posebni popravki zaradi kreditnega tveganja za celotne skupine izpostavljenosti ne opredeljujejo dolžnikov izpostavljenosti, ki pripadajo takim skupinam, za katere velja, da je prišlo do dogodka neplačila.
In particular, the existence of Specific Credit Risk Adjustments for a group of exposures is not sufficient reason to conclude that default events have occurred for each of the obligor or exposures belonging to this group.
Zlasti obstoj posebnih popravkov zaradi kreditnega tveganja za skupino izpostavljenosti ni zadosten razlog za sklep, da je prišlo do dogodka neplačila pri vsakem dolžniku ali izpostavljenosti, ki spadajo v to skupino.
It is necessary for institutions to be able to demonstrate how the criteria for distinguishing between Specific Credit Risk Adjustments and General Credit Risk Adjustments are used in the context of the applicable accounting framework.
Institucije morajo biti sposobne pokazati, kako se uporabljajo merila za razlikovanje med posebnimi popravki zaradi kreditnega tveganja in splošnimi popravki zaradi kreditnega tveganja znotraj veljavnega računovodskega okvira.
Therefore, institutions should document that process.
Zato bi morale institucije ta postopek dokumentirati.
This Regulation is based on the draft regulatory technical standards submitted by the European Banking Authority to the Commission.
Ta uredba temelji na osnutku regulativnih tehničnih standardov, ki jih je Komisiji posredoval Evropski bančni organ.
The European Banking Authority has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits, in accordance with Article 10 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council [3], and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010,
Evropski bančni organ je izvedel odprta javna posvetovanja o osnutku regulativnih tehničnih standardov, na katerih temelji ta uredba, analiziral potencialne povezane stroške in koristi v skladu s členom 10 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta [3] ter zaprosil za mnenje interesne skupine za bančništvo, ustanovljene v skladu s členom 37 Uredbe (EU) št. 1093/2010 –
Identification of General and Specific Credit Risk Adjustments for the purposes of Articles 111, 159, 166, 167, 168, 178, 246 and 266 of Regulation (EU) No 575/2013
Opredelitev splošnih in posebnih popravkov zaradi kreditnega tveganja za namene členov 111, 159, 166, 167, 168, 178, 246 in 266 Uredbe (EU) št. 575/2013.
For the purposes of this Regulation, the amounts required to be included in the calculation of general and specific credit risk adjustments by an institution shall be equal to all amounts by which an institution’s Common Equity Tier 1 capital has been reduced in order to reflect losses exclusively related to credit risk according to the applicable accounting framework and recognised as such in the profit or loss account, irrespective of whether they result from impairments, value adjustments or provisions for off-balance sheet items.
Za namene te uredbe so zneski, ki jih mora institucija vključiti v izračun splošnih in posebnih popravkov zaradi kreditnega tveganja, enaki vsem zneskom, ki so bili odbiti od navadnega lastniškega temeljnega kapitala institucije, da se odrazijo izgube, izključno povezane s kreditnim tveganjem glede na veljavni računovodski okvir in kot take pripoznane v izkazu poslovnega izida, ne glede na to, ali so rezultat oslabitev, prilagoditev vrednosti ali rezervacij za zunajbilančne postavke.
Any amounts resulting pursuant to the first subparagraph which have been recognised during the financial year, may only be included in the calculation of general and specific credit risk adjustments if the respective amounts have been deducted from an institution’s Common Equity Tier 1 capital, either in accordance with Article 36(1) of Regulation (EU) No 575/2013, or, in the event of interim profits or year-end profits that have not been approved in accordance with Article 26(2) of that Regulation, by way of a corresponding immediate reduction in Common Equity Tier 1 capital for the determination of own funds.
Vsi zneski, ki nastanejo v skladu s prvim pododstavkom in so bili pripoznani v poslovnem letu, se lahko vključijo v izračun splošnih in posebnih popravkov zaradi kreditnega tveganja le, če so bili zadevni zneski odbiti od navadnega lastniškega temeljnega kapitala institucije v skladu s členom 36(1) Uredbe (EU) št. 575/2013 ali v primeru dobičkov med letom ali čistih dobičkov poslovnega leta, ki niso bili potrjeni v skladu s členom 26(2) navedene uredbe, in sicer z ustreznim takojšnjim zmanjšanjem navadnega lastniškega temeljnega kapitala za določitev kapitala.
The amounts referred to in paragraph 1 shall be included in the calculation of general credit risk adjustments by the institution (General Credit Risk Adjustments) where they fulfil both of the following criteria:
Institucija zneske iz odstavka 1 vključi v izračun splošnega popravka zaradi kreditnega tveganja (splošni popravki zaradi kreditnega tveganja), če izpolnjujejo naslednji merili:
they are freely and fully available, as regards to timing and amount, to meet credit risk losses that have not yet materialised;
so prosto in v celoti na voljo – časovno in glede zneska – za kritje izgub zaradi kreditnega tveganja, ki se še niso uresničile;
they reflect credit risk losses for a group of exposures for which the institution has currently no evidence that a loss event has occurred.
odražajo izgube zaradi kreditnega tveganja za skupino izpostavljenosti, za katero institucija trenutno nima dokazov, da je prišlo do izgube.
All other amounts referred to in paragraph 1 shall be included in the calculation of specific credit risk adjustments (Specific Credit Risk Adjustments).
Vsi ostali zneski iz odstavka 1 se vključijo v izračun posebnih popravkov zaradi kreditnega tveganja (posebni popravki zaradi kreditnega tveganja).
Subject to meeting the criteria of Paragraph 2, the institution shall include the following losses in the calculation of General Credit Risk Adjustments:
Če sta izpolnjeni merili iz odstavka 2, institucija v izračun splošnega popravka zaradi kreditnega tveganja vključi naslednje izgube:
losses recognised to cover higher average portfolio loss experience over the last years although there is currently no evidence of loss events supporting these loss level observed in the past;
izgube, pripoznane za kritje višjih povprečnih izgub iz portfelja v preteklih letih, čeprav trenutno ni dokazov o škodnih dogodkih, ki bi utemeljili raven izgube, ugotovljene v preteklih letih;
losses for which the institution is not aware of a credit deterioration for a group of exposures but where some degree of non-payment is statistically probable based on past experience.
izgube, v zvezi s katerimi institucija ni seznanjena o poslabšanju kreditov za skupino izpostavljenosti, vendar je glede na pretekle izkušnje statistično verjetna določena stopnja neplačil.
The institution shall always include the following losses in the calculation of Specific Credit Risk Adjustments referred to in Paragraph 3:
Institucija v izračun posebnih popravkov zaradi kreditnega tveganja iz odstavka 3 vedno vključi naslednje izgube:
losses recognised in the profit or loss account for instruments measured at fair value that represent credit risk impairment under the applicable accounting framework;
izgube, pripoznane v izkazu poslovnega izida, za instrumente, merjene po pošteni vrednosti, ki predstavljajo oslabitev zaradi kreditnega tveganja v skladu z veljavnim računovodskim okvirom;
losses as a result of current or past events affecting a significant individual exposure or exposures that are not individually significant which are individually or collectively assessed;
izgube zaradi sedanjih ali preteklih dogodkov, ki vplivajo na pomembno posamezno izpostavljenost ali izpostavljenosti, ki same po sebi niso pomembne, vendar so ocenjene posamično ali skupaj;
losses for which historical experience, adjusted on the basis of current observable data, indicates that the loss has occurred but the institution is not yet aware which individual exposure has suffered these losses.
izgube, za katere pretekle izkušnje, popravljene glede na trenutno pridobljene podatke, kažejo, da je do izgube prišlo, vendar institucija še ne ve, pri kateri posamezni izpostavljenosti je prišlo do te izgube.
Assigning Specific Credit Risk Adjustments for a group of exposures to the exposures within the group
Razporeditev posebnih popravkov zaradi kreditnega tveganja za skupino izpostavljenosti na izpostavljenosti v skupini
Where a Specific Credit Risk Adjustment reflects losses related to the credit risk of a group of exposures, institutions shall assign that Specific Credit Risk Adjustment to all single exposures of that group proportionally to the risk-weighted exposure amounts.
Kadar posebni popravek zaradi kreditnega tveganja odraža izgube, povezane s kreditnim tveganjem skupine izpostavljenosti, institucija razporedi ta posebni popravek zaradi kreditnega tveganja na vse posamezne izpostavljenosti te skupine sorazmerno z zneski izpostavljenosti glede na tveganja.
For that purpose, the exposure values shall be determined without taking into account any Specific Credit Risk Adjustments.
V ta namen se določi vrednost izpostavljenosti brez upoštevanja kakršnih koli posebnih popravkov zaradi kreditnega tveganja.
For the treatment of expected loss amounts referred to in Article 159 of Regulation (EU) No 575/2013 for a group of non-defaulted exposures, institutions shall not be required to assign a Specific Credit Risk Adjustment to the single exposures of the group.
Za obravnavo pričakovanih zneskov izgube iz člena 159 Uredbe (EU) št. 575/2013 za skupino izpostavljenosti, ki niso neplačane, institucijam ni treba razporediti posebnega popravka zaradi kreditnega tveganja na posamezne izpostavljenosti v skupini.
Where a Specific Credit Risk Adjustment relates to a group of exposures the credit risk own funds requirements of which are calculated partially under the Standardised Approach and partially under the Internal Ratings Based Approach, the institution shall assign that Specific Credit Risk Adjustment to the group of exposures covered by each of the Approaches proportionally to the risk weighted exposure amounts of the group before applying the actions referred to in paragraphs 1 and 2.
Kadar se posebni popravek zaradi kreditnega tveganja nanaša na skupino izpostavljenosti, katere kapitalske zahteve za kreditna tveganja so delno izračunane po standardiziranem pristopu in delno po pristopu IRB, institucija razporedi ta posebni popravek zaradi kreditnega tveganja na skupino izpostavljenosti, ki jo pokriva posamezen pristop sorazmerno z zneski tveganju prilagojenih izpostavljenosti skupine, preden se uporabijo ukrepi iz odstavkov 1 in 2.
When assigning the Specific Credit Risk Adjustments to exposures, institutions shall ensure that the same portion is not assigned twice to different exposures.
Pri razporejanju posebnih popravkov zaradi kreditnega tveganja na izpostavljenosti institucije zagotovijo, da se isti delež ne razporedi dvakrat na različne izpostavljenosti.
Calculation credit risk adjustments for the purpose of determining the exposure value according to Articles 111, 166, 167, 168, 246 and 266 of Regulation (EU) No 575/2013
Izračun popravkov zaradi kreditnega tveganja za določitev vrednosti izpostavljenosti v skladu s členi 111, 166 do 167, 168, 246 in 266 Uredbe (EU) št. 575/2013
For the purposes of determining the exposure value according to Articles 111, 166 to168, 246 and 266 of Regulation (EU) No 575/2013, institutions shall calculate Specific Credit Risk Adjustments related to an exposure as the amounts of Specific Credit Risk Adjustments for that single exposure, or as the amounts of Specific Credit Risk Adjustments that the institution has assigned to that exposure according to Article 2.
Za določitev vrednosti izpostavljenosti v skladu s členi 111, 166 do 168, 246 in 266 Uredbe (EU) št. 575/2013 institucije posebne popravke zaradi kreditnega tveganja, povezane z izpostavljenostjo, izračunajo kot zneske posebnih popravkov zaradi kreditnega tveganja za to eno izpostavljenost ali kot zneske posebnih popravkov zaradi kreditnega tveganja, ki jih je institucija razporedila na to izpostavljenost v skladu s členom 2.
Calculation of general and specific credit risk adjustments for the purposes of the treatment of expected loss amounts according to Article 159 of Regulation (EU) No 575/2013
Izračun posebnih in splošnih popravkov zaradi kreditnega tveganja za obravnavo zneskov pričakovane izgube v skladu s členom 159 Uredbe (EU) št. 575/2013
For the purposes of the treatment of expected loss amounts according to Article 159 of Regulation (EU) No 575/2013, the institution shall calculate the total General Credit Risk Adjustments related to the exposures included in the treatment of expected loss amounts as the sum of those amounts, identified as General Credit Risk Adjustments according to Article 1 of this Regulation, that the institution has assigned pursuant to Article 110(3) of Regulation (EU) No 575/2013.
Za obravnavo zneskov pričakovane izgube v skladu s členom 159 Uredbe (EU) št. 575/2013 institucija izračuna skupne splošne popravke zaradi kreditnega tveganja, povezane z izpostavljenostmi, vključenimi v obravnavo zneskov pričakovanih izgub, kot vsoto teh zneskov, opredeljenih kot splošni popravki zaradi kreditnega tveganja v skladu s členom 1 te uredbe, ki jih je institucija razporedila v skladu s členom 110 (3) Uredbe (EU) št. 575/2013.
For the purposes of the treatment of expected loss amounts according to Article 159 of Regulation (EU) No 575/2013, the calculation of total Specific Credit Risk Adjustments related to the exposures included in the treatment of expected loss amounts shall be the sum of the amounts of points (a) and (b), excluding exposures in default:
Za obravnavo zneskov pričakovane izgube v skladu s členom 159 Uredbe (EU) št. 575/2013 je izračun skupnega posebnega popravka zaradi kreditnega tveganja v zvezi z izpostavljenostmi, vključenimi v obravnavo zneskov pričakovanih izgub, vsota zneskov iz točk (a) in (b), brez neplačanih izpostavljenosti:
amounts identified as Specific Credit Risk Adjustments according to Article 1 which are related to the credit risk of a single exposure;
zneski, opredeljeni kot posebni popravki zaradi kreditnega tveganja v skladu s členom 1, ki so povezani s kreditnim tveganjem ene same izpostavljenosti,
amounts identified as Specific Credit Risk Adjustments according to Article 1 which are related to the credit risk of a group of exposures and which have been assigned according to Article 2.
zneski, opredeljeni kot posebni popravki zaradi kreditnega tveganja v skladu s členom 1, ki so povezani s kreditnim tveganjem skupine izpostavljenosti in ki so bili razporejeni v skladu s členom 2.
The total Specific Credit Risk Adjustments related to an exposure in default shall be calculated as the sum of all amounts of Specific Credit Risk Adjustments for that single exposure, or as the amounts of Specific Credit Risk Adjustments that the institution has assigned to that exposure according to Article 2.
Skupni posebni popravki zaradi kreditnega tveganja, ki se nanašajo na neporavnano izpostavljenost, se izračunajo kot vsota vseh zneskov posebnih popravkov zaradi kreditnega tveganja za to izpostavljenost ali kot zneski posebnih popravkov zaradi kreditnega tveganja, ki jih je institucija razporedila na to izpostavljenost v skladu s členom 2.
Calculation of Specific Credit Risk Adjustments for own funds requirements for the purposes of the determination of default according to Article 178 of Regulation (EU) No 575/2013
Izračun posebnih popravkov zaradi kreditnega tveganja za kapitalske zahteve za namene določitve neplačila v skladu s členom 178 Uredbe (EU) št. 575/2013
For the purposes of determining default according to Article 178 of Regulation (EU) No 575/2013, Specific Credit Risk Adjustments shall be calculated as the amounts of Specific Credit Risk Adjustments related to the credit risk of a single exposure or single obligor.
Za določitev neplačila v skladu s členom 178 Uredbe (EU) št. 575/2013 se posebni popravki zaradi kreditnega tveganja izračunajo kot zneski posebnih popravkov zaradi kreditnega tveganja, ki se nanašajo na kreditno tveganje ene izpostavljenosti ali enega dolžnika.
Institutions shall document the identification and calculation of General Credit Risk Adjustments and Specific Credit Risk Adjustments.
Institucije dokumentirajo določanje in izračun splošnih popravkov zaradi kreditnega tveganja in posebnih popravkov zaradi kreditnega tveganja.