natgillin/translations-raw huggingface dataset:
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
V skladu s členom 296 CRR se vrednost izpostavljenosti ene same pravne obveznosti iz naslova pogodbenega pobota med različnimi kategorijami produktov z nasprotno stranko institucije poročevalke, poroča v okviru ‚drugih obveznosti‘ v predlogah LE.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
‚Vrednost izpostavljenosti‘ se izračuna v skladu s členom 390 CRR.
FORBORNE EXPOSURES (19)
Učinek celotne ali delne uporabe izvzetij in primernih tehnik za zmanjševanje kreditnega tveganja (CRM) zaradi izračuna izpostavljenosti za namene člena 395(1) CRR je opisan v členih 399 do 403 CRR.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
O pogodbah o začasnem odkupu, ki so zajete v poročanje o velikih izpostavljenostih, se poroča v skladu s členom 402(3) CRR.
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
Če so izpolnjena merila iz člena 402(3) CRR, zadevna institucija poroča o velikih izpostavljenostih do vsake tretje osebe v višini zneska terjatve, ki jo ima zadevna nasprotna stranka v poslu do te tretje osebe, in ne v višini zneska izpostavljenosti do zadevne nasprotne stranke.
For the purpose of template 19, a concession refers to either of the following actions:
Neinstitucije
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Člen 395(1), člen 458(2)(d)(ii), člen 458(10) in člen 459(b) CRR.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Poroča se znesek omejitve, ki se uporablja za nasprotne stranke, ki niso institucije.
A concession may entail a loss for the lender.
Ta znesek je 25 % sprejemljivega kapitala, ki se poroča v vrstici 226 predloge 4 iz Priloge I, razen če se uporablja strožji odstotek zaradi uporabe nacionalnih ukrepov v skladu s členom 458 CRR ali delegiranih aktov, sprejetih v skladu s členom 459(b) CRR.
Evidence of a concession includes the following:
Poroča se znesek omejitve, ki se uporablja za nasprotne stranke, ki so institucije.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
V skladu s členom 395(1) CRR je ta znesek naslednji:
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
če 25 % sprejemljivega kapitala presega 150 milijonov EUR (ali omejitev, ki je nižja od 150 milijonov EUR in jo določi pristojni organ v skladu s tretjim odstavkom člena 395(1) CRR), se poroča 25 % sprejemljivega kapitala;
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
če je 150 milijonov EUR (ali nižja omejitev, ki jo določi pristojni organ v skladu s tretjim odstavkom člena 395(1) CRR) več kot 25 % sprejemljivega kapitala institucije, se poroča 150 milijonov EUR (ali nižja omejitev, če jo je pristojni organ določil).
“Refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Če je institucija določila nižjo omejitev v smislu sprejemljivega kapitala, kakor se zahteva v skladu z drugim pododstavkom člena 395(1) CRR, se poroča navedena omejitev.
For the purpose of template 19, “debtor” includes all the natural and legal entities in the debtor's group which are within the accounting scope of consolidation.
Te omejitve so lahko strožje, če se uporabijo nacionalni ukrepi v skladu s členom 395(6) ali členom 458 CRR ali delegirani akti, sprejeti v skladu s členom 459(b) CRR.
For the purpose of template 19, “debt” includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Institucije v %
“Debt” includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Člen 395(1) in člen 459(a) CRR.
For the purpose of template 19, “exposure” has the same meaning as given for “debt” in paragraph 169.
Znesek, ki se poroča, je absolutna omejitev (poročana v vrstici 020), izražena kot odstotek sprejemljivega kapitala.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Opredelitev nasprotne stranke
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Institucije poročajo identifikacijske podatke vsake nasprotne stranke, za katero predložijo podatke v kateri koli od predlog C 28.00 do C 31.00.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Identifikacijski podatki skupine povezanih strank se ne poročajo, razen če nacionalni sistem poročanja zagotavlja enoznačno kodo za skupino povezanih strank.
Nevertheless the following shall be treated as forbearance measures:
V skladu s členom 394(1)(a) CRR institucije poročajo identifikacijske podatke nasprotne stranke, do katere imajo veliko izpostavljenost iz člena 392 CRR.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
V skladu s členom 394(2)(a) CRR institucije poročajo identifikacijske podatke nasprotne stranke, do katere imajo največje izpostavljenosti (kadar je nasprotna stranka institucija ali nereguliran subjekt finančnega sektorja).
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Koda
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Koda je identifikator vrstice in mora biti enoznačna za vsako vrstico v tabeli.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Koda se uporablja za identifikacijo posamezne nasprotne stranke.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Vendar je namen tega stolpca povezati podatke o nasprotni stranki iz predloge C 27.00 z izpostavljenostmi, poročanimi v predlogah C 28.00 do C 31.00.
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Koda skupine povezanih strank se ne poroča, razen če nacionalni sistem poročanja zagotavlja enoznačno kodo za skupino povezanih strank.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Kode se uporabljajo stalno in dosledno.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Sestava kode je odvisna od nacionalnega sistema poročanja, razen če je v Uniji na voljo enotna kodifikacija.
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Ime
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
V primeru poročanja o skupini povezanih strank ime ustreza imenu skupine.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
V vseh drugih primerih ime ustreza posamezni nasprotni stranki.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
Pri skupini povezanih strank se poroča ime nadrejene družbe oziroma komercialno ime skupine, če skupina povezanih strank nima nadrejene družbe.
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
Koda LEI
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Koda identifikatorja pravnih subjektov nasprotne stranke.
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Sedež nasprotne stranke
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Uporabi se koda ISO 3166-1-alfa-2 države registracije nasprotne stranke (vključno s psevdo kodami ISO za mednarodne organizacije, ki so na voljo v zadnji izdaji Eurostatovega ‚Vademekuma o plačilni bilanci‘).
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
Pri skupinah povezanih strank se sedež ne poroča.
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
Oznaka NACE
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
V gospodarskem sektorju se uporabljajo oznake NACE (Nomenclature statistique des activités économiques dans l'Union européenne = statistična klasifikacija gospodarskih dejavnosti v Evropski uniji).
that extension has not led the exposure to be classified as non-performing;
Ta stolpec se uporablja le za nasprotne stranke, ki so ‚druge finančne družbe‘ in ‚nefinančne družbe‘.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Oznake NACE se uporabljajo za ‚nefinančne družbe‘ s podrobnostmi na eni ravni (npr. ‚F – gradbeništvo‘) in za ‚druge finančne družbe‘ s podrobnostmi na dveh ravneh, s čimer se zagotovijo ločeni podatki o zavarovalnih dejavnostih (npr. ‚K65 – zavarovalništvo, pozavarovalništvo in pokojninski skladi, razen dejavnosti obvezne socialne varnosti‘).
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
Gospodarska sektorja ‚druge finančne družbe‘ in ‚nefinančne družbe‘ se razvrstita glede na razčlenitev nasprotnih strank na podlagi FINREP.
“Performing exposures with forbearance measures” (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
Pri skupinah povezanih strank se oznaka NACE ne poroča.
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
Vrsta nasprotne stranke
Forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation”.
Člen 394(2) CRR.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
Za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja se vrsta nasprotne stranke opredeli s črko ‚I‘ za institucije ali črko ‚N‘ za neregulirane subjekte finančnega sektorja.
Those non-performing forborne exposures include the following:
Pri skupini povezanih strank se, če je na voljo enoznačna koda na nacionalni ravni, poroča ta koda kot koda skupine povezanih strank.
exposures which have become non-performing due to the application of forbearance measures;
Ob odsotnosti enoznačne kode na nacionalni ravni je koda, ki se sporoči, koda nadrejene družbe iz predloge C 27.00.
exposures which were non-performing prior to the extension of forbearance measures;
Če skupina povezanih strank nima nadrejene družbe, se poroča koda posameznega subjekta, ki je po mnenju zadevne institucije najpomembnejši v skupini povezanih strank.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 179.
V vseh drugih primerih koda ustreza posamezni nasprotni stranki.
Where forbearance measures are extended to non-performing exposures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of non-performing exposures”.
Sestava kode je odvisna od nacionalnega sistema poročanja, razen če je v EU na voljo enotna kodifikacija.
Forborne exposures classified as cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 19.
Skupina ali posameznik
Forborne exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 19.
Institucija navede ‚1‘ za poročanje o izpostavljenostih do posameznih strank ali ‚2‘ za poročanje o izpostavljenostih do skupin povezanih strank.
The column “Refinancing” comprises the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Posli, pri katerih obstajajo osnovne izpostavljenosti
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Člen 390(7) CRR.
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
V skladu z dodatnimi tehničnimi specifikacijami nacionalnih pristojnih organov, kadar ima institucija izpostavljenosti do navedene nasprotne stranke na podlagi posla, pri katerem obstajajo osnovne izpostavljenosti, se navede ustreznica izrazu ‚da‘, sicer se navede ustreznica izrazu ‚ne‘.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Originalne izpostavljenosti
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
Členi 24, 389, 390 in 392 CRR.
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
Institucija v tem sklopu stolpcev poroča originalne izpostavljenosti neposrednih izpostavljenosti, posrednih izpostavljenosti in dodatnih izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
The amount of “accumulated impairment” to be reported in the column “on non-performing exposures with forbearance measures” for non-performing exposures shall not include incurred but not reported losses.
V skladu s členom 389 CRR se aktivne in zunajbilančne postavke uporabijo brez uteži tveganja ali stopenj tveganja.
Incurred but not reported losses shall be reported in the column “on performing exposures with forbearance measures”.
Ti stolpci vsebujejo originalno izpostavljenost, tj. vrednost izpostavljenosti, pri kateri se ne upoštevajo prilagoditve vrednosti in rezervacije, ki se odbijejo v stolpcu 210.
“Accumulated changes in fair value due to credit risk” are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Opredelitev in izračun vrednosti izpostavljenosti sta opredeljena v členih 389 in 390 CRR.
PART 3
Vrednotenje aktivnih in zunajbilančnih postavk se izvaja v skladu z računovodskim okvirom, ki velja za zadevno institucijo, v skladu s členom 24 CRR.
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Izpostavljenosti, odbite od kapitala, ki niso izpostavljenosti v skladu s členom 390(6)(e), se vključijo v te stolpce.
Table 2
Te izpostavljenosti se odbijejo v stolpcu 200.
Standardised Approach
Izpostavljenosti, navedene v točkah (a) do (d) člena 390(6) CRR, se ne vključijo v te stolpce.
SA exposure classes (CRR Article 112)
Originalne izpostavljenosti vključujejo katere koli aktivne in zunajbilančne postavke v skladu s členom 400 CRR.
FINREP counterparty sectors
Izvzetja se za namene člena 395(1) CRR odbijejo v stolpcu 320.
Comments
Vključijo se izpostavljenosti iz netrgovalne in trgovalne knjige.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Za razčlenitev izpostavljenosti v finančnih instrumentih, kadar različne izpostavljenosti iz naslova pogodb o pobotu predstavljajo eno samo izpostavljenost, se ta dodeli finančnemu instrumentu glede na osnovno premoženje, vključeno v pogodbo o pobotu (glej tudi uvodni oddelek).
Multilateral development banks
Skupna originalna izpostavljenost
Institutions (i.e. credit institutions and investment firms)
Institucija poroča vsoto neposrednih in posrednih izpostavljenosti ter dodatnih izpostavljenosti, ki izhajajo iz izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
Non financial corporations.
Člen 178 CRR.
Non financial corporations
Institucija poroča del skupne originalne izpostavljenosti, ki ustreza neplačanim izpostavljenostim.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
Neposredne izpostavljenosti
In default
Neposredne izpostavljenosti pomenijo izpostavljenosti na podlagi ‚neposrednega kreditojemalca‘.
(ja) Items associated with particularly high risk
Dolžniški instrumenti
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Uredba (ES) št. 25/2009 (‚ECB/2008/32‘), Priloga II, del 2, razpredelnica, kategoriji 2 in 3.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
Dolžniški instrumenti vključujejo dolžniške vrednostne papirje ter kredite in druga finančna sredstva.
Institutions and corporates with a short-term credit assessment
V ta stolpec so vključeni instrumenti, ki so opredeljeni kot ‚posojila s prvotno zapadlostjo do vključno enega leta/nad enim letom do vključno petih let/nad petimi leti‘ ali kot ‚vrednostni papirji razen delnic‘ v skladu z uredbo ECB/2008/32.
Collective investment undertakings
Repo posli, posli posoje/izposoje vrednostnih papirjev ali blaga (posli financiranja vrednostnih papirjev) in posli kreditiranja za povečanje trgovalnega portfelja se vključijo v ta stolpec.
Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2008/32) (OJ L 15, 20.1.2009, p. 14).
Točke 1(a), (b) in (f) Priloge I k CRR.
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
Finančna poroštva so pogodbe, v skladu s katerimi mora izdajatelj opraviti določena plačila, s katerimi se imetniku povrne izguba, ki je nastala, ker določeni dolžnik ni izvedel plačila ob zapadlosti v skladu s prvotnimi ali spremenjenimi pogoji dolžniškega instrumenta.
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
Kreditni izvedeni finančni instrumenti, ki niso vključeni v stolpec ‚izvedeni finančni instrumenti‘, se poročajo v tem stolpcu.
Fourth Council Directive 78/660/EEC of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p. 11).
Druge obveznosti
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p. 36).
Druge obveznosti so postavke v Prilogi I k CRR, ki niso vključene v prejšnje kategorije.
Non performing exposures with forbearance measures refer to exposures listed in paragraph 180.
V tem stolpcu se poroča vrednost izpostavljenosti ene same pravne obveznosti iz naslova pogodbenega pobota med različnimi kategorijami produktov z nasprotno stranko institucije.
ANNEX VI
Posredne izpostavljenosti
‘ANNEX IX
Člen 403 CRR.
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
V skladu s členom 403 CRR lahko institucija uporabi metodo substitucije, kadar je izpostavljenost do stranke zavarovana z jamstvom tretje osebe ali s premoženjem, ki ga izda tretja oseba.
Structure and conventions
Institucija v tem sklopu stolpcev poroča zneske neposrednih izpostavljenosti, ki so predodeljene dajalcu jamstva ali izdajatelju zavarovanja s premoženjem, če bi se temu pripisala utež tveganja, ki je enaka ali nižja od uteži tveganja, ki bi se uporabila za tretjo osebo v skladu s poglavjem 2 naslova II dela 3 CRR.
Scope and level of the LE reporting
Zavarovana referenčna originalna izpostavljenost (neposredna izpostavljenost) se odbije od izpostavljenosti do prvotnega kreditojemalca v stolpcih ‚ustreznih tehnik za zmanjševanje kreditnega tveganja‘.
Structure of the LE template
Posredna izpostavljenost poveča izpostavljenost do dajalca jamstva ali izdajatelja zavarovanja s premoženjem prek učinka zamenjave.
Definitions for the purposes of the LE reporting
To velja tudi za jamstva, dana v skupini povezanih strank.
C 26.00 — LE Limits template
Institucija poroča prvotni znesek posrednih izpostavljenosti v stolpcu, ki ustreza vrsti neposredne izpostavljenosti, zavarovane z jamstvom ali premoženjem.
Instructions concerning specific rows
Npr. kadar je neposredna izpostavljenost, zavarovana z jamstvom, dolžniški instrument, se znesek ‚posredne izpostavljenosti‘, dodeljene dajalcu jamstva, poroča v stolpcu ‚dolžniški instrumenti‘.
C 27.00 — Identification of the counterparty (LE1)
Izpostavljenosti iz naslova kreditnih zapisov se prav tako poročajo v tem sklopu stolpcev v skladu s členom 399 CRR.