natgillin/translations-raw huggingface dataset:
Assets that have been pre-positioned with central banks are not encumbered assets unless the central bank does not allow withdrawal of any assets placed without prior approval.
Poštena vrednost prejetega zavarovanja s premoženjem, ki je ponovno uporabljeno/obremenjeno zaradi različnih vrst poslov, opredeljenih v ustreznih vrsticah.
For unused financial guarantees, the unused part, i.e. the amount above the minimum required by the central bank, is allocated on a pro-rata basis among the assets placed at the central bank.
obremenjeni lastni dolžniški vrednostni papirji
Securities lending
Poštena vrednost izdanih lastnih vrednostnih papirjev, razen kritih obveznic in listinjenj, ki so obremenjeni zaradi različnih vrst poslov, opredeljenih v ustreznih vrsticah.
For securities lending with cash collateral the rules for repos/matching repos apply.
Predloga, vključena v del B, prikazuje splošni pregled vrednosti obremenjenih sredstev in ponovno uporabljenega prejetega zavarovanja s premoženjem, zajetih v opredeljene intervale preostale zapadlosti ustreznih obveznosti.
Securities lending without cash collateral is reported as follows:
Obremenjena sredstva
the fair value of the securities borrowed is reported as a source of encumbrance in AE-SOU;
Za namen te predloge obremenjena sredstva vključujejo vse našteto:
When the lender does not receive any securities in return for the securities lent but receives a fee instead, AE-SOU;
sredstva institucije poročevalke (glej navodila za vrstico 010 predloge AE-ASS), ki se sporočijo po njihovi knjigovodski vrednosti,
c010 is reported as zero;
in izdane lastne dolžniške vrednostne papirje, razen kritih obveznic ali listinjenj (glej navodila za vrstico 240 predloge AE-COL), ki se sporočijo po njihovi pošteni vrednosti.
where the securities lent as collateral are an asset of the reporting institution:
Ti zneski so porazdeljeni med skupine preostale zapadlosti, opredeljene v stolpcih glede na preostalo zapadlost vira njihove obremenitve (ustrezna obveznost, pogojna obveznost ali posel posojanja vrednostnih papirjev).
their carrying amount is reported in AE-ASS;
Ponovno uporabljeno prejeto zavarovanje s premoženjem (prejemna stran)
their fair value is reported in AE-ASS;
Glej navodila za vrstico 130 predloge AE-COL in stolpec 040 predloge AE-SOU.
where the securities lent as collateral are received by the reporting institution, their fair value is reported in AE-COL;
Zneski so sporočeni po pošteni vrednosti in porazdeljeni med skupine preostale zapadlosti, opredeljene v stolpcih glede na preostalo zapadlost posla, v okviru katerega subjekt prejme zavarovanje s premoženjem, ki se ponovno uporabi (prejemna stran).
Derivatives (liabilities)
Ponovno uporabljeno prejeto zavarovanje s premoženjem (stran, ki ponovno uporabi)
Collateralised derivatives with a negative fair value are reported as follows:
Zneski so sporočeni po pošteni vrednosti in porazdeljeni med skupine preostale zapadlosti, opredeljene v stolpcih glede na preostalo zapadlost vira njihove obremenitve (stran, ki ponovno uporabi):
the carrying amount of the derivative is reported as a source of encumbrance in AE-SOU;
ustrezne obveznosti, pogojne obveznosti ali posli posojanja vrednostnih papirjev.
the collateral (initial margins required to open the position and any collateral placed for the market value of derivatives transactions) are reported as follows:
Neopredeljena zapadlost
where it is an asset of the reporting institution:
Na odpoklic, brez določenega datuma zapadlosti
where it is collateral received by the reporting institution, its fair value is reported in AE-COL;
Čez noč
Covered bonds for the entire asset encumbrance reporting are instruments referred to in the first subparagraph of Article 52(4) of the Directive 2009/65/EU, irrespective of whether these instruments take the legal form of a security or not.
Zapade čez en dan ali prej
No specific rules apply to covered bonds where there is no retention of part of the securities issued by the reporting institution.
> 1 dan <= 1 teden
In case of retention of part of the issuance and in order to avoid double counting, the proposed treatment below shall apply:
Zapade pozneje kot čez en dan, vendar v obdobju enega tedna ali prej
where the own covered bonds are not pledged, the amount of the cover pool that is backing those securities retained and not yet pledged is reported in the AE-ASS templates as non-encumbered assets.
> 1 teden <= 2 tedna Zapade pozneje kot čez en teden, vendar v obdobju dveh tednov ali prej
Additional information about the retained covered bonds not yet pledged (underlying assets, fair value and eligibility of those available for encumbrance and nominal of those non-available for encumbrance) is reported in the AE-NPL template;
> 2 tedna <= 1 mesec Zapade pozneje kot čez dva tedna, vendar v obdobju enega meseca ali prej
where the own covered bonds are pledged, then the amount of the cover pool that is backing those securities retained and pledged is included in the AE-ASS template as encumbered assets.
> 1 mesec <= 3 meseci Zapade pozneje kot čez en mesec, vendar v obdobju treh mesecev ali prej
The following table sets out how to report covered bond issuance of EUR 100 of which 15 % is retained and not pledged and 10 % is retained and pledged as collateral in a EUR 11 repo transaction with a central bank, where the cover pool comprises unsecured loans and the carrying amount of the loans is EUR 150.
> 3 meseci <= 6 mesecev Zapade pozneje kot čez tri mesece, vendar v obdobju šestih mesecev ali prej
Type
> 6 mesecev <= 1 leto Zapade pozneje kot čez šest mesecev, vendar v obdobju enega leta ali prej
Cells
> 1 leto <= 2 leti Zapade pozneje kot čez eno leto, vendar v obdobju dveh let ali prej
Loans encumbered
> 2 leti <= 3 leta Zapade pozneje kot čez dve leti, vendar v obdobju treh let ali prej
75 % (100) = 75
> 3 leta <= 5 let
75 % (150) = 112,5
Zapade pozneje kot čez tri leta, vendar v obdobju petih let ali prej
10 % (150) = 15
> 5 let <= 10 let
NON ENCUMBRANCE
Zapade pozneje kot čez pet let, vendar v obdobju desetih let ali prej
Non-encumbered loans
> 10 let
Own covered bonds retained
Zapade pozneje kot čez deset let
15 % 100 = 15
V tej predlogi morajo institucije izračunati raven obremenitve sredstev v več stresnih scenarijih.
15 % (150) = 22,5
Obremenitev v izrednih razmerah se nanaša na dodatna sredstva, ki bodo morda morala biti obremenjena zaradi neugodnega razvoja za institucijo poročevalko, ki ga bo povzročil zunanji dogodek, nad katerim institucija poročevalka nima nadzora (vključno s poslabšanjem, zmanjšanjem poštene vrednosti obremenjenih sredstev ali splošne izgube zaupanja).
Securitisations
V teh primerih bo morala institucija poročevalka zaradi že obstoječih poslov obremeniti dodatna sredstva.
Securitisations mean debt securities held by the reporting institution originated in a securitisation transaction as defined in Article 4(61) of CRR.
Od dodatnega zneska obremenjenih sredstev se odšteje učinek zavarovanih poslov institucije na dogodke, opisane v navedenih stresnih scenarijih.
For securitisations that remain in the balance sheet (non-derecognised), the rules for covered bonds apply.
Ta predloga vključuje naslednja scenarija za poročanje o obremenitvi v izrednih razmerah, ki sta podrobneje določena v točkah 4.1.1. in 4.1.2.
For derecognised securitisations, there is no encumbrance where the institution holds some securities.
Sporočene informacije so razumna ocena institucije na podlagi najboljših razpoložljivih informacij.
Those securities will appear in the trading book or in the banking book of the reporting institutions as any other security issued by a third party.
Zmanjšanje poštene vrednosti obremenjenih sredstev za 30 %.
IAS 1.9 (a), Implementation Guidance (IG) 6
Ta scenarij zajema le spremembo osnovne poštene vrednosti sredstev in ne zajema nobenih drugih sprememb, ki lahko vplivajo na njihovo knjigovodsko vrednost, kot so pozitivne in negativne tečajne razlike ali morebitne oslabitve.
Total assets of the reporting institution registered in its balance sheet.
Institucija poročevalka je tako lahko prisiljena povečati obseg zavarovanja s premoženjem, da ohrani stalno vrednost zavarovanja s premoženjem.
Loans on demand
Zmanjšanje vrednosti posamezne valute, v kateri ima institucija združene obveznosti, ki znašajo 5 % vseh obveznosti institucije ali več, za 10 %.
It includes the balances receivable on demand at central banks and other institutions.
O scenarijih se poroča ločeno, pri čemer se tudi o zmanjšanjih vrednosti posamezne pomembne valute poroča ločeno od zmanjšanj vrednosti drugih pomembnih valut.
Cash on hand, that is, the holding of national and foreign banknotes and coins in circulation that are commonly used to make payments are included in the row “other assets”.
Zato institucije ne upoštevajo povezav med scenariji.
Equity instruments held by the reporting institution as defined in IAS 32.1.
Scenarij A:
Annex V, Part 1, paragraph 26.
dstotno zmanjšanje obremenjenih sredstev
Debt instruments held by the reporting institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
Predvideva se, da se vrednost vseh obremenjenih sredstev zmanjša za 30 %.
covered bonds
Kadar je potrebno dodatno zavarovanje s premoženjem zaradi takšnega zmanjšanja vrednosti, se upoštevajo obstoječe ravni presežnega zavarovanja, tako da se ohrani le minimalna raven zavarovanja.
Debt securities held by the reporting institution that are bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC.
Kadar je potrebno dodatno zavarovanje, se upoštevajo tudi pogodbene obveznosti iz pogodb in sporazumov, na katere to vpliva, vključno s sprožitvenimi pragovi.
securitisations
Vključene so le pogodbe in sporazumi, ki vsebujejo pravno obveznost glede zagotovitve dodatnega zavarovanja s premoženjem.
Debt securities held by the reporting institution that are securitisations as defined in Article 4(61) of CRR.
To vključuje izdaje kritih obveznic, kadar obstaja pravna obveznost glede ohranitve minimalnih ravni presežnega zavarovanja, ne pa tudi obveznost glede ohranitve obstoječih ravni bonitetnih ocen za krite obveznice.
issued by general governments
Scenarij B:
Debt securities held by the reporting institution which are issued by general governments.
dstotno zmanjšanje vrednosti pomembnih valut
issued by financial corporations
Valuta je pomembna, če ima institucija poročevalka v tej valuti združene obveznosti, ki znašajo 5 % vseh obveznosti institucije ali več.
Debt securities held by the reporting institution issued by financial corporations as defined in Annex V, Part I, paragraph 35, points (c) and (d).
Pri izračunu 10-odstotnega zmanjšanja vrednosti se upoštevajo spremembe na strani sredstev in na strani obveznosti, kar pomeni, da je osredotočen na neujemanja med sredstvi in obveznostmi.
issued by non-financial corporations
Repo posel v USD, ki temelji na sredstvih v USD, na primer ne povzroča dodatne obremenitve, medtem ko repo posel v USD, ki temelji na sredstvih v EUR, povzroča dodatno obremenitev.
Debt securities held by the reporting institution issued by non-financial corporations as defined in Annex V, Part I, paragraph 35, point (e).
Ta izračun zajema vse posle z medvalutnim elementom.
Loans and advances other than loans on demand
Glej navodila za posamezne stolpce predloge AE-SOU v točki 1.5.1.
Loans and advances, that is, debt instruments held by the reporting institutions that are not securities, other than balances receivable on demand.
Vsebina stolpcev predloge AE-CONT se ne razlikuje od vsebine predloge AE-SOU.
mortgage loans
Enaka navodila in podatki kot za stolpec 010 predloge AE-SOU.
Loans and advances other than loans on demand that are mortgage loans according to Annex V, part 2, paragraph 41(h).
Znesek ustreznih finančnih obveznosti, pogojnih obveznosti (prejetih obveznosti iz kreditov in prejetih finančnih jamstev) ter posojenih vrednostnih papirjev z zavarovanjem z nedenarnimi sredstvi, če ti posli povzročajo obremenitev sredstev za zadevno institucijo.
Other assets of the reporting institution registered in the balance sheet other than those mentioned in the above rows and different from own debt securities and own debt equity instruments that may not be derecognised from the balance sheet by a non-IFRS institution.
Kot je navedeno za posamezno vrstico predloge, se finančne obveznosti sporočijo po njihovi knjigovodski vrednosti, pogojene obveznosti po njihovi nominalni vrednosti, posojeni vrednostni papirji z zavarovanjem z nedenarnimi sredstvi, pa po njihovi pošteni vrednosti.
In this case, own debt instruments shall be included in row 240 of the AE-COL template and own equity instruments excluded from the asset encumbrance reporting.
A. Dodatni znesek obremenjenih sredstev
Carrying amount of encumbered assets
Dodatni znesek sredstev, ki se obremenijo zaradi pravne, regulativne ali pogodbene določbe, ki se lahko uveljavi v primeru uresničitve scenarija A.
Carrying amount of the assets held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
V skladu z navodili iz dela A te priloge se ti zneski sporočijo po njihovi knjigovodski vrednosti, če je ta znesek povezan s sredstvi institucije poročevalke, ali po njihovi pošteni vrednosti, če je povezan s prejetim zavarovanjem s premoženjem.
Carrying amount means the amount reported in the asset side of the balance sheet.
Zneski, ki presegajo neobremenjena sredstva in zavarovanje s premoženjem institucije, se sporočijo po njihovi pošteni vrednosti.
issued by other entities of the group
Pomembna valuta 1
Carrying amount of encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Dodatni znesek sredstev, ki se obremenijo zaradi pravne, regulativne ali pogodbene določbe, ki se lahko uveljavi v primeru zmanjšanja vrednosti pomembne valute št. 1 v scenariju B.
central bank eligible
Glej pravila za vrste zneskov v vrstici 020.
Carrying amount of encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Pomembna valuta 2
Reporting institutions that cannot positively establish central bank eligibility for an item, for instance jurisdictions that operate without a clear definition of central bank repo eligible assets or do not have access to continuously functioning central bank repo market, may abstain from reporting the associated amount for that item, i.e. leave the reporting field blank.
Dodatni znesek sredstev, ki se obremenijo zaradi pravne, regulativne ali pogodbene določbe, ki se lahko uveljavi v primeru zmanjšanja vrednosti pomembne valute št. 2 v scenariju B.
Fair value of encumbered assets
Informacije v tej predlogi se sporočijo za vse krite obveznice v skladu s kolektivnimi naložbenimi podjemi za vlaganja v prenosljive vrednostne papirje (KNPVP), ki jih izda institucija poročevalka.
IFRS 13 and Article 8 of Directive 2013/34/EU of the European Parliament and of the Council [1] for non-IFRS institutions.
Krite obveznice v skladu s KNPVP so obveznice iz prvega pododstavka člena 52(4) Direktive 2009/65/ES.
Fair value of the debt securities held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
To so krite obveznice, ki jih izda institucija poročevalka, če za institucijo poročevalko v povezavi s krito obveznico velja zakonska obveznost posebnega javnega nadzora za varovanje imetnikov obveznic in če se za takšne krite obveznice zahteva, da je treba zneske iz izdaje takšnih obveznic v skladu z zakonom vložiti v sredstva, s katerimi je v celotnem obdobju veljavnosti obveznic mogoče kriti terjatve iz obveznic in ki bi bila v primeru neuspeha izdajatelja uporabljena kot prednostna osnova za povračilo glavnice ter plačilo obračunanih obresti.
Fair value of a financial instrument, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Krite obveznice, ki jih izda institucija poročevalka ali ki so izdane v njenem imenu in niso v skladu s KNPVP, se ne sporočijo v predlogah AE-CB.
(See IFRS 13 Fair Value Measurement.)
Poročanje temelji na zakonski ureditvi za krite obveznice, tj. pravnem okviru, ki velja za program kritih obveznic.
Fair value of the encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Navodila za os z
Carrying amount of non-encumbered assets
os z
Carrying amount of the assets held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Identifikator kritnega premoženja (odprt)
Carrying amount of non-encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Identifikator kritnega premoženja je sestavljen iz imena ali nedvoumne kratice subjekta, ki izdaja kritno premoženje, in oznake kritnega premoženja, za katerega na individualni osnovi veljajo ustrezni ukrepi za zaščito kritih obveznic.
Carrying amount of non-encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Nominalni znesek
Fair value of non-encumbered assets
Nominalni znesek je vsota zahtevkov za poplačilo glavnice, ki se določi v skladu s pravili zadevne zakonske ureditve za krite obveznice, ki se uporabljajo za določitev zadostnega kritja.
IFRS 13 and Article 8 of Directive 2013/34/EU for non-IFRS institutions.
Sedanja vrednost (zamenjava)/tržna vrednost
Fair value of the debt securities held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Sedanja vrednost (zamenjava) je vsota zahtevkov za poplačilo glavnice in obresti, znižana za krivuljo donosa brez tveganja za tujo valuto, ki se določi v skladu s pravili zadevne zakonske ureditve za krite obveznice, ki se uporabljajo za določitev zadostnega kritja.
Fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Za stolpca 080 in 210 v zvezi s pozicijami v izvedenih finančnih instrumentih kritnega premoženja se sporoči znesek po tržni vrednosti.
Fair value of the non-encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Vrednost posameznih sredstev
For the collateral received by the reporting institution and the own debt securities issued other than own covered bonds or ABSs, the category of “non-encumbered” assets is split between those “available for encumbrance” or potentially eligible to be encumbered and those “non-available for encumbrance”.
Vrednost posameznih sredstev je ekonomska vrednost sredstev kritnega premoženja, kot se lahko opiše s pošteno vrednostjo v skladu z MSRP 13, tržno vrednostjo, ugotovljeno na podlagi izvedenih poslov na likvidnih trgih, ali sedanjo vrednostjo, pri kateri bi se od prihodnjih denarnih tokov sredstva odštela krivulja obrestne mere za posamezna sredstva.
Assets are “non-available for encumbrance” when they have been received as collateral and the reporting institution is not permitted to sell or re-pledge the collateral, except in the case of a default by the owner of the collateral.
Knjigovodska vrednost obveznosti krite obveznice ali sredstva kritnega premoženja je knjigovodska vrednost pri izdajatelju krite obveznice.
Own debt securities issued other than own covered bonds or securitisations are non-available for encumbrance when there is any restriction in the terms of the issuance to sell or re-pledge the securities held.
Skladnost s členom 129 CRR?
For the purpose of the asset encumbrance reporting, securities borrowed in exchange for a fee without providing cash-collateral or non-cash collateral are reported as collateral received.
[DA/NE]
All classes of collateral received by the reporting institution.
Institucije navedejo, ali kritno premoženje izpolnjuje zahteve iz člena 129 CRR, da izpolnjuje pogoje za ugodnejšo obravnavo iz člena 129(4) in (5) navedene uredbe.
Collateral received by the reporting institution that comprises loans on demand.
Če je odgovor DA, navedite kategorijo primarnih sredstev kritnega premoženja.
(See legal references and instructions regarding row 020 of the AE-ASS template.)
Če kritno premoženje izpolnjuje pogoje za ugodnejšo obravnavo iz člena 129(4) in (5) CRR (odgovor DA v stolpcu 011), se v tem polju navede kategorija primarnih sredstev kritnega premoženja.
Collateral received by the reporting institution that comprises equity instruments.
Za ta namen se uporabi razvrstitev iz člena 129(1) navedene uredbe, pri čemer se ustrezno navedejo oznake ‚a‘, ‚b‘, ‚c‘, ‚d‘, ‚e‘, ‚f‘ in ‚g‘.
(See legal references and instructions regarding row 030 of the AE-ASS template.)
Oznaka ‚h‘ se bo uporabila, če kategorija primarnih sredstev kritnega premoženja ne spada v nobeno od zgornjih kategorij.
Collateral received by the reporting institution that comprises debt securities.
Obveznosti kritih obveznic
(See legal references and instructions regarding row 040 of the AE-ASS template.)
Obveznosti kritih obveznic so obveznosti izdajatelja, ki nastanejo z izdajo kritih obveznic in so razširjene na vse pozicije, kot so določene z zadevno zakonsko ureditvijo za krite obveznice in za katere veljajo ustrezni ukrepi za zaščito kritih obveznic (to lahko na primer vključuje vrednostne papirje v obtoku in tudi pozicijo nasprotnih strank izdajatelja kritih obveznic v pozicijah v izvedenih finančnih instrumentih, ki imajo z vidika izdajatelja kritih obveznic negativno tržno vrednost, pripisano kritnemu premoženju in obravnavano kot obveznosti kritih obveznic iste vrste v skladu z zadevno zakonsko ureditvijo za krite obveznice).
Collateral received by the reporting institution that comprises covered bonds.
Datum poročanja
(See legal references and instructions regarding row 050 of the AE-ASS template.)
Zneski obveznosti kritih obveznic, brez pozicij v izvedenih finančnih instrumentih kritnega premoženja, glede na različne datumske intervale v prihodnosti.
Collateral received by the reporting institution that comprises securitisations.
+ 6 mesecev
(See legal references and instructions regarding row 060 of the AE-ASS template.)
Datum ‚+ 6 mesecev‘ pomeni 6 mesecev po referenčnem datumu poročanja.
Collateral received by the reporting institution that comprises debt securities issued by general governments.
Pri navedbi zneskov se predpostavlja, da se glede na referenčni datum poročanja obveznosti kritih obveznic niso spremenile, razen amortizacije.
(See legal references and instructions regarding row 070 of the AE-ASS template.)
Kadar ni določen fiksni razpored plačil, se za zneske, ki na datume v prihodnosti niso poravnani, dosledno uporabljajo pričakovani datumi zapadlosti.
Collateral received by the reporting institution that comprises debt securities issued by financial corporations.
+ 12 mesecev do + 10 let
(See legal references and instructions regarding row 080 of the AE-ASS template.)
Enako kot pri datumu ‚+ 6 mesecev‘ (stolpec 030) se nanaša na ustrezni datum glede na referenčni datum poročanja.
Collateral received by the reporting institution that comprises debt securities issued by non-financial corporations.
Pozicije v izvedenih finančnih instrumentih kritnega premoženja z neto negativno tržno vrednostjo
(See legal references and instructions regarding row 090 of the AE-ASS template.)
Neto negativna tržna vrednost pozicij v izvedenih finančnih instrumentih kritnega premoženja, ki imajo neto negativno tržno vrednost z vidika izdajatelja kritih obveznic.