natgillin/translations-raw huggingface dataset:
The scope of the template are all exposures for which the own funds requirements are calculated according to part 3 title II chapter 2 of CRR in conjunction with part 3 title II chapter 4 and 6 of CRR.
Kategorija izpostavljenosti „institucije“
Institutions that apply Article 94 (1) of CRR also need to report their trading book positions in this template when they apply part 3 title II chapter 2 of CRR to calculate the own funds requirements thereof (part 3 title II chapter 2 and 6 and title V of CRR).
Sporočanje izpostavljenosti znotraj skupine v skladu s členom 113(6) do (7) CRR se izvede, kakor sledi.
Therefore the template provides not only detailed information on the type of the exposure (e.g. on balance sheet/ off balance sheet items), but also information on the allocation of risk weights within the respective exposure class.
Izpostavljenosti, ki izpolnjujejo zahteve iz člena 113(7) CRR, se poročajo v ustreznih kategorijah izpostavljenosti, v okviru katerih bi se sporočile, če to ne bi bile izpostavljenosti znotraj skupine.
In addition CR SA includes memorandum items in rows 220 to 250 in order to collect further information about exposures secured by mortgages on immovable property and exposures in default.
V skladu s členom 113(6) in (7) CRR „lahko institucija ob predhodni odobritvi pristojnih organov opusti uporabo zahtev iz odstavka 1 tega člena za izpostavljenosti te institucije do nasprotne stranke, ki je njena nadrejena oseba, njena odvisna družba, odvisna družba njene nadrejene družbe ali podjetje, s katerim je povezana v smislu člena 12(1) Direktive 83/349/EGS“.
These memorandum items shall only be reported for the following exposure classes:
To pomeni, da nasprotne stranke znotraj skupine niso nujno institucije, ampak tudi družbe, ki so razvrščene v druge kategorije izpostavljenosti, npr. družbe za pomožne storitve ali družbe v smislu člena 12(1) Direktive 83/349/EGS.
Central governments or central banks (Article 112 point (a) of CRR)
Zato se izpostavljenosti znotraj skupine poročajo v ustrezni kategoriji izpostavljenosti.
Regional governments or local authorities (Article 112 point (b) of CRR)
Kategorija izpostavljenosti „krite obveznice“
Public sector entities (Article 112 point (c) of CRR)
Razvrščanje izpostavljenosti na podlagi standardiziranega pristopa v kategorijo izpostavljenosti „krite obveznice“ se izvede, kakor sledi.
Institutions (Article 112 point (f) of CRR)
Obveznice, kot so opredeljene v členu 52(4) Direktive 2009/65/ES, izpolnjujejo zahteve iz člena 129(1) do (2) CRR, da se lahko razvrstijo v kategorijo izpostavljenosti „krite obveznice“.
Corporates (Article 112 point (g) of CRR)
Izpolnjevanje navedenih zahtev je treba preveriti v vsakem primeru.
Retail (Article 112 point (h) of CRR).
Kljub temu se obveznice, ki so v skladu s členom 52(4) Direktive 2009/65/ES in izdane pred 31. decembrom 2007, prav tako razvrstijo v kategorijo izpostavljenosti „krite obveznice“ zaradi člena 129(6) CRR.
The reporting of the memorandum items affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of CRR nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA,.
Kategorija izpostavljenosti „kolektivni naložbeni podjemi“
The memorandum rows provide additional information about the obligor structure of the exposure classes ‘in default’ or ‘secured by immovable property’.
Če se uporabi možnost iz člena 132(5) CRR, se izpostavljenosti iz naslova enot in deležev v kolektivnih naložbenih podjemih poročajo kot bilančne postavke v skladu s prvim stavkom člena 111(1) CRR.
Here exposures shall be reported where the obligors would have been reported in the exposure classes ‘Central governments or central banks’, ‘Regional governments or local authorities’, ‘Public sector entities’, ‘Institutions’, ‘Corporates’ and ‘Retail’ of CR SA, if those exposures were not assigned to the exposure classes ‘in default’ or ‘secured by immovable property’.
Vrednost izpostavljenosti brez upoštevanja prilagoditev vrednosti in rezervacij, konverzijskih faktorjev in učinka tehnik za zmanjševanje kreditnega tveganja z naslednjimi opredelitvami, ki izhajajo iz člena 111(2) CRR.
E.g. if an exposure, the risk exposure amounts of which are calculated subject to Article 127 of CRR and the value adjustments are less than 20 %, then this information is reported in CR SA, rows 220 in the total and in the exposure class ‘in default’.
Za izvedene finančne instrumente, repo posle, posle posoje/izposoje vrednostnih papirjev ali blaga, posle z dolgim rokom poravnave in posle kreditiranja za povečanje trgovalnega portfelja, za katere se uporablja poglavje 6 naslova II dela 3 CRR ali člen 92(3)(f) CRR, originalna izpostavljenost ustreza vrednosti izpostavljenosti za kreditno tveganje nasprotne stranke, izračunani v skladu z metodami iz poglavja 6 naslova II dela 3 CRR.
If this exposure, before it defaulted, was an exposure to an institution then this information shall also be reported in row 220 of exposure class ‘institutions’.
Za vrednosti izpostavljenosti iz naslova zakupa se uporablja člen 134(7) CRR.
Assignment of exposures to exposure classes under the Standardised Approach
V primeru bilančnega pobota v skladu s členom 219 CRR se vrednosti izpostavljenosti poročajo v skladu s prejetim zavarovanjem z denarnimi sredstvi.
In order to ensure a consistent categorisation of exposures into the different exposure classes as defined in Article 112 of CRR the following sequential approach shall be applied:
V primeru okvirnih pogodb o pobotu, ki zajemajo repo posle in/ali posle posoje/izposoje vrednostnih papirjev ali blaga in/ali druge posle z instrumenti kapitalskega trga, za katere se uporablja poglavje 6 naslova II dela 3 CRR, se v stolpec 010 vključi učinek stvarnega kreditnega zavarovanja v obliki okvirnih pogodb o pobotu iz člena 220(4) CRR.
In the first step the Original exposure pre conversion factors is classified into the corresponding (original) exposure class as referred to in Article 112 of CRR, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Zato se v primeru okvirnih pogodb o pobotu, ki zajemajo repo posle, za katere se uporabljajo določbe iz poglavja 6 naslova II dela 3 CRR, E*, izračunan v skladu s členoma 220 in 221 CRR, sporoči v stolpcu 010 predloge CR SA.
In a second step the exposures may be redistributed to other exposure classes due to the application of credit risk mitigation (CRM) techniques with substitution effects on the exposure (e.g. guarantees, credit derivatives, financial collateral simple method) via inflows and outflows.
Člena 307 in 310 CRR.
The following criteria apply for the classification of the Original exposure pre conversion factors into the different exposure classes (first step) without prejudice to the subsequent redistribution caused by the use of CRM techniques with substitution effects on the exposure or to the treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
(–) Prilagoditve vrednosti in rezervacije, povezane z originalno izpostavljenostjo
For the purpose of classifying the original exposure pre conversion factor in the first step, the CRM techniques associated to the exposure shall not be considered (note that they shall be considered explicitly in the second phase) unless a protection effect is intrinsically part of the definition of an exposure class as it is the case in the exposure class mentioned in Article 112 point (i) of CRR (exposures secured by mortgages on immovable property).
Člena 24 in 110 CRR
Article 112 of CRR does not provide criteria for disjoining the exposure classes.
Prilagoditve vrednosti in rezervacije za kreditne izgube, nastale v skladu z računovodskim okvirom, ki se uporablja za subjekt.
This might imply that one exposure could potentially be classified in different exposure classes if no prioritisation in the assessment criteria for the classification is provided.
Izpostavljenosti z odštetimi prilagoditvami vrednosti in rezervacijami
The most obvious case arises between exposures to institutions and corporate with a short-term credit assessment (Article 112 point (n) of CRR) and exposures to institutions (Article 112 point (f) of CRR)/ exposures to corporates (Article 112 point (g) of CRR).
Vsota stolpcev 010 in 030.
In this case it is clear that there is an implicit prioritisation in the CRR since it shall be assessed first if a certain exposure fit for being assigned to Short-term exposures to institutions and corporate and only afterwards do the same process for exposures to institutions and exposures to corporates.
Tehnike za zmanjševanje kreditnega tveganja iz člena 4(57) CRR, ki zmanjšujejo kreditno tveganje izpostavljenosti prek zamenjave izpostavljenosti, kot je opredeljeno spodaj v okviru polja Zamenjava izpostavljenosti zaradi zmanjševanja kreditnega tveganja.
Otherwise it is obvious that the exposure class mentioned in Article 112 point (n) of CRR shall never be assigned an exposure.
Če ima zavarovanje učinek na vrednost izpostavljenosti (npr. če se uporablja za tehnike za zmanjševanje kreditnega tveganja z učinki zamenjave na izpostavljenost), se omeji na vrednost izpostavljenosti.
The example provided is one of the most obvious examples but not the only one.
Postavke, ki se poročajo v tem polju:
The prioritisation criteria presented below using a decision tree scheme are based on the assessment of the conditions explicitly laid down in the CRR for an exposure to fit in a certain exposure class and, if it is the case, on any decision on the part of the reporting institutions or the supervisor on the applicability of certain exposure classes.
Glej tudi navodila iz točke 4.1.1.
As such, the outcome of the exposure assignment process for reporting purposes would be in line with CRR provisions.
Osebno kreditno zavarovanje: prilagojene vrednosti (Ga)
This does not preclude institutions to apply other internal assignment procedures that may also be consistent with all relevant CRR provisions and its interpretations issued by the appropriate fora.
Člen 235 CRR.
An exposure class shall be given priority to others in the assessment ranking in the decision tree (i.e. it shall be first assessed if an exposure can be assigned to it, without prejudice to the outcome of that assessment) if otherwise no exposures would potentially be assigned to it.
Člen 239(3) CRR določa prilagojeno vrednost Ga osebnega kreditnega zavarovanja.
This would be the case when in the absence of prioritisation criteria one exposure class would be a subset of others.
Jamstva
As such the criteria graphically depicted in the following decision tree would work on a sequential process.
Člen 203 CRR.
With this background the assessment ranking in the decision tree mentioned below would follow the following order:
Osebno kreditno zavarovanje, kot je opredeljeno v členu 4(59) CRR, ki se razlikuje od kreditnih izvedenih finančnih instrumentov.
Securitisation positions;
Kreditni izvedeni finančni instrumenti
Items associated with particular high risk;
Člen 204 CRR.
Exposures in default;
Stvarno kreditno zavarovanje
Exposures in the form of units or shares in collective investment undertakings (‘CIU’)/ Exposures in the form of covered bonds (disjoint exposure classes);
Ta stolpca se nanašata na stvarno kreditno zavarovanje v skladu s členom 4(58) ter členi 196, 197 in 200 CRR.
Exposures secured by mortgages on immovable property;
Zneski ne vključujejo okvirnih pogodb o pobotu (ki so že vključene v originalno izpostavljenost pred uporabo konverzijskih faktorjev).
Other items;
Kreditni zapisi in pozicije bilančnega pobota, ki izhajajo iz primernih pogodb o bilančnem pobotu v skladu s členoma 218 in 219 CRR, se obravnavajo kot zavarovanje z denarnimi sredstvi.
Exposures to institutions and corporates with a short-term credit assessment;
Zavarovanje s finančnim premoženjem: enostavna metoda
All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.
Člen 222(1) do (2) CRR.
In the case of exposures in the form of units or shares in collective invest ment undertakings and where the look through approach (Article 132 (3) to (5) of CRR) is used, the underlying individual exposures shall be considered and classified into their corresponding risk weight line according to their treatment, but all the individual exposures shall be classified within the exposure class of exposures in the form of units or shares in collective investment undertakings (‘CIU’).
Drugo stvarno kreditno zavarovanje
In the case of ‘nth’ to default credit derivatives specified in Article 134 (6) of CRR, if they are rated, they shall be directly classified as securitisation positions.
Člen 232 CRR.
If they are not rated, they shall be considered in the ‘Other items’ exposure class.
Členi 222(3), 235(1) do (2) in člen 236 CRR.
In this latter case the nominal amount of the contract shall be reported as the Original exposure pre conversion factors in the line for ‘Other risk weights’ (the risk weight used shall be that specified by the sum indicated under Article 134 (6) of CRR.
Odlivi ustrezajo kritemu delu originalne izpostavljenosti pred uporabo konverzijskih faktorjev, ki se odbije od kategorije izpostavljenosti dolžnika in nato razvrsti v kategorijo izpostavljenosti dajalca zavarovanja.
In a second step, as a consequence of credit risk mitigation techniques with substitution effects, exposures shall be reallocated to the exposure class of the protection provider.
Ta znesek se obravnava kot priliv v kategorijo izpostavljenosti dajalca zavarovanja.
DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH ACCORDING TO CRR
Poročajo se tudi prilivi in odlivi v isti kategoriji izpostavljenosti.
Clarifications on the scope of some specific exposure classes referred to in Article 112 of CRR
Upoštevajo se izpostavljenosti, ki izhajajo iz možnih prilivov v druge predloge in odlivov iz drugih predlog.
Exposure Class ‘Institutions’
Znesek izpostavljenosti z odštetimi prilagoditvami vrednosti po upoštevanju odlivov in prilivov zaradi TEHNIK ZA ZMANJŠEVANJE KREDITNEGA TVEGANJA (CRM) Z UČINKI ZAMENJAVE NA IZPOSTAVLJENOST.
Reporting of intra-group exposures according to Article 113 (6) to (7) of CRR shall be done as follows:
Členi 223, 224, 225, 226, 227 in 228 CRR.
Exposures which fulfil the requirements of Article 113 (7) of CRR shall be reported in the respective exposure classes where they would be reported if they were no intra-group exposures.
Zajema tudi kreditne zapise (člen 218 CRR).
According Article 113 (6) and (7) of CRR ‘an institution may, subject to the prior approval of the competent authorities, decide not to apply the requirements of paragraph 1 of this Article to the exposures of that institution to a counterparty which is its parent undertaking, its subsidiary, a subsidiary of its parent undertaking or an undertaking linked by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC.’
Kreditni zapisi in pozicije bilančnega pobota, ki izhajajo iz sprejemljivih pogodb o bilančnem pobotu v skladu s členoma 218 in 219 CRR, se obravnavajo kot zavarovanje z denarnimi sredstvi.
This means that intra-group counterparties are not necessarily institutions but also undertakings which are assigned to other exposure classes, e.g. ancillary services undertakings or undertakings within the meaning of Article 12 (1) of Directive 83/349/EEC.
Učinek zavarovanja razvite metode za izračun učinkov zavarovanja s finančnim premoženjem, ki se uporabi za izpostavljenost, zavarovano s primernim zavarovanjem s finančnim premoženjem, se izračuna v skladu s členi 223, 224, 225, 226, 227 in 228 CRR.
Therefore intra-group exposures shall be reported in the corresponding exposure class.
Prilagoditev za nestanovitnost v zvezi z izpostavljenostjo
Exposure Class ‘Covered Bonds’
Člen 223(2) do (3) CRR.
The assignment of SA exposures to the exposure class ‘covered bonds’ shall be done as follows:
Znesek, ki se sporoči, je določen z vplivom prilagoditve za nestanovitnost v zvezi z izpostavljenostjo (Eva – E) = E * He.
Bonds as defined in Article 52 (4) of Directive 2009/65/EC shall fulfil the requirements of Article 129 (1) to (2) of CRR to be classified in the exposure class ‘Covered Bonds’.
(–) Prilagojena vrednost zavarovanja s finančnim premoženjem (Cvam)
The fulfilment of those requirements has to be checked in each case.
Člen 239(2) CRR.
Nevertheless, bonds according to Article 52 (4) of Directive 2009/65/EC and issued before 31 December 2007, are also assigned to the exposure class ‘Covered Bonds’ because of Article 129 (6) of CRR.
Za posle v trgovalni knjigi vključuje zavarovanje s finančnim premoženjem in blago, primerno za izpostavljenosti v trgovalnih knjigah v skladu s členom 299(2)(c) do (f) CRR.
Exposure class ‘Collective Investment Undertakings’
Znesek, ki se sporoči, ustreza Cvam = C * (1 – Hc – Hfc) * (t – t*)/(T – t*).
Where the possibility according to Article 132 (5) of CRR is used, exposures in the form of units or shares in CIUs shall be reported as on balance sheet items according to Article 111 (1) sentence 1 of CRR.
Za opredelitve C, Hc, Hfx, t, T in t* glej oddelka 4 in 5 poglavja 4 naslova II dela 3 CRR.
Exposure value without taking into account value adjustments and provisions, conversion factors and the effect of credit risk mitigation techniques with the following qualifications stemming from Article 111 (2) of CRR:
Od tega: prilagoditve za nestanovitnost in zapadlost
For Derivative instruments, repurchase transactions, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions subject to part 3 title II chapter 6 of CRR or subject to Article 92 (3) point (f) of CRR, the original exposure shall correspond to the Exposure Value for Counterparty Credit Risk calculated according to the methods laid down in part 3 title II chapter 6 of CRR.
Člena 223(1) in 239(2) CRR.
Exposure values for leases are subject to Article 134 (7) of CRR.
Znesek, ki se sporoči, je skupni vpliv prilagoditev za nestanovitnost in zapadlost (Cvam – C) = C * [(1 – Hc – Hfx) * (t – t*)/(T – t*) – 1], pri čemer je vpliv prilagoditve za nestanovitnost (Cva – C) = C * [(1 – Hc – Hfx) – 1] in vpliv prilagoditve za zapadlost (Cvam – Cva) = C * (1 – Hc – Hfx) * [(t – t*)/(T – t*) – 1].
In case of on-balance sheet netting laid down in Article 219 of CRR the exposure values shall be reported according to the received cash collateral.
Popolnoma prilagojena vrednost izpostavljenosti (E*)
In the case of master netting agreements covering repurchase transactions and/or securities or commodities lending or borrowing transactions and/ or other capital market driven transactions subject to part 3 title II chapter 6 of CRR, the effect of Funded Credit Protection in the form of master netting agreements as under Article 220 (4) of CRR shall be included in column 010.
Členi 220(4), 223(2) do (5) in 228(1) CRR.
Therefore, in the case of master netting agreements covering repurchase transactions subject to the provisions in part 3 title II chapter 6 of CRR, E* as calculated under Articles 220 and 221 of CRR shall be reported in column 010 of the CR SA template.
Razčlenitev popolnoma prilagojene izpostavljenosti zunajbilančnih postavk glede na konverzijske faktorje
Article 307 and 310 of CRR
Člena 111(1) in 4(56) CRR.
(-) Value adjustments and provision associated with the original exposure
Glej tudi člena 222(3) in 228(1) CRR.
Article 24 and 110 of CRR
Vrednost izpostavljenosti
Value adjustments and provisions for credit losses made in accordance with the accounting framework to which the reporting entity is subject to.
Oddelek 4 poglavja 4 naslova II dela 3 CRR.
Exposure net of value adjustments and provisions
Vrednost izpostavljenosti po upoštevanju prilagoditev vrednosti, vseh zmanjšanj kreditnega tveganja in kreditnih konverzijskih faktorjev, ki jih je treba dodeliti utežem tveganja v skladu s členom 113 in oddelkom 2 poglavja 2 naslova II dela 3 CRR.
Sum of columns 010 and 030.
od tega: iz naslova kreditnega tveganja nasprotne stranke
Credit risk mitigation techniques as defined in Article 4 (57) of CRR that reduce the credit risk of an exposure or exposures via the substitution of exposures as defined below in Substitution of the exposure due to CRM.
Za izvedene finančne instrumente, repo posle, posle posoje/izposoje vrednostnih papirjev ali blaga, posle z dolgim rokom poravnave in posle kreditiranja za povečanje trgovalnega portfelja, za katere se uporablja poglavje 6 naslova II dela 3 CRR, vrednost izpostavljenosti za kreditno tveganje nasprotne stranke, izračunana v skladu z metodami iz oddelkov 2, 3, 4 in 5 poglavja 6 naslova II dela 3 CRR.
If collateral has an effect on the exposure value (e.g. if used for credit risk mitigation techniques with substitution effects on the exposure) it shall be capped at the exposure value.
Znesek tveganju prilagojenih izpostavljenosti pred uporabo faktorja za podporo MSP
Items to be reported here:
Člen 113(1) do (5) CRR brez upoštevanja faktorja za podporo MSP v skladu s členom 501 CRR.
collateral, incorporated according to Financial Collateral Simple Method;
Znesek tveganju prilagojenih izpostavljenosti po uporabi faktorja za podporo MSP
eligible unfunded credit protection.
Člen 113(1) do (5) CRR z upoštevanjem faktorja za podporo MSP v skladu s členom 501 CRR.
Please also see instructions of point 4.1.1.
od tega: z bonitetno oceno imenovane ECAI
Unfunded credit protection: adjusted values (Ga)
od tega: z bonitetno oceno iz enote centralne ravni države
Article 235 of CRR
Ta vrstica se izpolni le za skupni znesek in kategorije izpostavljenosti „na drobno“, „podjetja“ in „zavarovano s hipotekami na nepremičnine“.
Article 239 (3) of CRR defines the adjusted value Ga of an unfunded credit protection.
V tej vrstici se poročajo vse izpostavljenosti do MSP.
Guarantees
od tega: MSP, ki je predmet faktorja za podporo MSP
Article 203 of CRR
Ta vrstica se izpolni le za skupni znesek in kategorije izpostavljenosti „na drobno“, „podjetja“ in „zavarovano s hipotekami na nepremičnine“.
Article 204 of CRR.
Člen 125 CRR.
Funded credit protection
Poročajo se le v kategoriji izpostavljenosti „zavarovano s hipotekami na nepremičnine“.
These columns refer to funded credit protection according to Article 4 (58) of CRR and Articles 196, 197 and 200 of CRR.
Izpostavljenosti, obravnavane na podlagi člena 150(1) CRR.
The amounts shall not include master netting agreements (already included in Original Exposure pre conversion factors).
od tega: Izpostavljenosti v okviru standardiziranega pristopa s predhodnim dovoljenjem nadzornika za izvajanje postopnega uvajanja pristopa IRB
Credit Linked Notes and on-balance sheet netting positions resulting from eligible on-balance sheet netting agreements according to Articles 218 and 219 of CRR shall be treated as cash collateral.
Izpostavljenosti, obravnavane na podlagi člena 148(1) CRR.
Financial collateral: simple method
RAZČLENITEV SKUPNEGA ZNESKA IZPOSTAVLJENOSTI GLEDE NA VRSTE IZPOSTAVLJENOSTI
Article 222 (1) to (2) of CRR.
Pozicije poročevalske institucije, ki izhajajo iz „netrgovalne knjige“, se razčlenijo na podlagi meril, navedenih spodaj, na bilančne izpostavljenosti, ki so predmet kreditnega tveganja, zunajbilančne izpostavljenosti, ki so predmet kreditnega tveganja, in izpostavljenosti, ki so predmet kreditnega tveganja nasprotne stranke.
Other funded credit protection
Pozicije poročevalske institucije, ki izhajajo iz „trgovalne knjige“ v zvezi s kreditnim tveganjem nasprotne stranke v skladu s členom 92(3)(f) in členom 299(2) CRR, se dodelijo izpostavljenostim, ki so predmet kreditnega tveganja nasprotne stranke.