natgillin/translations-raw huggingface dataset:
This piece of information is related to column 060 of the CR IRB template.
Te vrstice se poročajo le za stolpce 170 do 320 ter stolpca 400 in 410.
Article 236 of CRR.
V tej predlogi se zbirajo informacije na podlagi posameznega posla (v primerjavi z združenimi informacijami, sporočenimi v predlogah CR SEC SA, CR SEC IRB, MKR SA SEC in MKR SA CTP) za vsa listinjenja, v katera je vključena institucija poročevalka.
This piece of information is related to column 070 of the CR IRB template.
Zahtevajo se glavne lastnosti vsakega listinjenja, kot sta narava osnovne skupine in kapitalske zahteve.
This piece of information is related to column 080 of the CR IRB template.
Ta predloga se sporoči za:
This piece of information is related to column 090 of the CR IRB template.
a. listinjenja, ki izvirajo iz/jih sponzorira institucija poročevalka, če ima v listinjenju vsaj eno pozicijo.
Articles 218 to 222 of CRR.
To pomeni, da ne glede na to, ali je prišlo do prenosa pomembnega deleža tveganja ali ne, institucije poročajo informacije za vse pozicije, ki jih imajo (v netrgovalni knjigi ali trgovalni knjigi).
Securitisation positions according to Article 246 of CRR, therefore without applying the conversion factors laid down in Article 246(1) point (c) of CRR.
Med pozicije v lasti spadajo pozicije, ki so zadržane v skladu s členom 405 CRR;
Article 246(1) point (c) of CRR foresees that the exposure value of an off-balance sheet securitisation position shall be its nominal value multiplied by a conversion figure.
b. listinjenja, ki izvirajo iz/jih sponzorira institucija poročevalka v letu poročanja [1], če nima v lasti nobene pozicije;
This conversion figure shall be 100 % unless otherwise specified.
c. listinjenja, pri katerih so končna osnovna izpostavljenost finančne obveznosti, ki jih je prvotno izdala institucija poročevalka in jih je (delno) pridobil subjekt za listinjenje.
In this respect, Article 4(1)(56) of CRR defines conversion factor.
Ta osnovna izpostavljenost bi lahko vključevala krite obveznice ali druge obveznosti in se opredeli kot taka v stolpcu 160;
0 %, (0 %, 20 %], (20 %, 50 %] and (50 %, 100 %].
d. pozicije v listinjenjih, kadar institucija poročevalka ni originator ali sponzor (tj. investitorji in prvotni kreditodajalci).
This piece of information is related to column 110 of the CR IRB template.
To predlogo poročajo konsolidirane skupine in samostojne institucije [2], ki se nahajajo v državi, v kateri so predmet kapitalskih zahtev.
Article 266(3) of CRR foresees that in case of a securitisation position in respect of which a 1250 % risk weight applies, institutions may, as an alternative to including the position in their calculation of risk-weighted exposure amounts, deduct from own funds the exposure value of the position.
V primeru listinjenj, ki vključujejo več subjektov iste konsolidirane skupine, se predloži podrobna razčlenitev po subjektih.
RATINGS BASED METHOD (CREDIT QUALITY STEPS)
V smislu člena 406(1) CRR, ki določa, da institucije, ki vlagajo v pozicije v listinjenju, pridobijo veliko informacij o njih, da so v skladu z zahtevami glede skrbnega pregleda, se obseg poročanja predloge v omejenem obsegu uporablja za investitorje.
Article 261 of CRR.
Izpolnijo se zlasti stolpci 010–040;
IRB-Securitisation positions with an inferred rating according to Article 259(2) of CRR shall be reported as positions with a rating.
Institucije, ki imajo vlogo prvotnih kreditodajalcev (ter hkrati nimajo vloge originatorjev ali sponzorjev v okviru istega listinjenja), na splošno izpolnijo predlogo v istem obsegu kot investitorji.
Exposure values subject to risk weights are broken down according to credit quality steps (CQS) as envisaged for the IRB Approach Article 261(1) Table 4 of CRR.
ŠTEVILKA VRSTICE
SUPERVISORY FORMULA METHOD
Številka vrstice je identifikator vrstice in je enoznačna za vsako vrstico v tabeli.
For the Supervisory Formula Method (SFM), Article 262 of CRR.
INTERNA EVIDENČNA ŠTEVILKA
The risk weight for a securitisation position shall be the greater of 7 % or the risk weight to be applied in accordance with the formulas provided.
Interna (alfanumerična) evidenčna številka, ki jo institucija uporablja za identifikacijo listinjenja.
SUPERVSIORY FORMULA METHOD:
Notranja evidenčna številka je povezana z oznako listinjenja.
AVERAGE RISK WEIGHT
OZNAKA LISTINJENJA (Koda/ime)
Credit risk mitigation on securitisation positions may be recognised in accordance with Article 264 of CRR.
Koda, uporabljena za pravno registracijo listinjenja ali, če ta ni na voljo, ime, po katerem je listinjenje znano na trgu.
In this case, the institution shall indicate the “effective risk weight” of the position when full protection has been received, according to what is established in Article 264(2) of CRR (the effective risk weight equals the risk-weighted exposure amount of the position divided by the exposure value of the position, multiplied by 100).
Kadar je na voljo mednarodna identifikacijska številka vrednostnega papirja ali ISIN (tj. za javne posle), se znaki, ki so skupni vsem tranšam listinjenja, sporočijo v tem stolpcu.
When the position benefits from partial protection, the institution must apply the Supervisory Formula Method using the “T” adjusted according to what is established in Article 264(3) of CRR.
OZNAKA ORIGINATORJA (Koda/ime)
Weighted average risk weights shall be reported in this column.
V tem stolpcu se sporoči koda, ki jo dodeli nadzorni organ originatorja ali, če ta ni na voljo, ime institucije same.
The look-through columns comprise all the cases of unrated exposures where the risk weight is obtained from the underlying portfolio of exposures (highest risk weight of the pool).
V primeru listinjenj z več prodajalci subjekt, ki poroča, navede oznake vseh subjektov iz svoje konsolidirane skupine, ki so vključeni (kot originator, sponzor ali prvotni kreditodajalec) v posel.
Article 263(2) and (3) of CRR envisage an exceptional treatment where Kirb cannot be calculated.
Kadar koda ni na voljo ali je subjekt, ki poroča, ne pozna, se sporoči ime institucije.
The undrawn amount of the liquidity facilities shall be reported under “Off balance sheet items and derivatives”.
VRSTA LISTINJENJA:
As long as an originator would be under the exceptional treatment where Kirb cannot be calculated, then column 350 would be the right column to use for the reporting of the risk weighting treatment given to the exposure value of a liquidity facility subject to the treatment laid down in Article 263 of CRR.
(TRADICIONALNO/SINTETIČNO)
For early amortisations see Articles 256(5) and 265 of CRR.
Sporočijo se naslednje okrajšave:
LOOK-THROUGH:
za tradicionalno,
INTERNAL ASSESSMENT APPROACH
za sintetično.
Article 259(3) and (4) of CRR envisages the “Internal Assessment Approach” (IAA) for positions in ABCP programmes.
Opredelitvi ‚tradicionalnega listinjenja‘ in ‚sintetičnega listinjenja‘ sta podani v členu 242(10) in (11) CRR.
(-) REDUCTION IN RISK WEIGHTED EXPOSURE AMOUNT DUE TO VALUE ADJUSTMENTS AND PROVISIONS
RAČUNOVODSKA OBRAVNAVA:
Institutions applying the IRB Approach shall follow Article 266(1) (only applicable for originators, when the exposure has not been deducted from own funds) and (2) of CRR.
SE LISTINJENE IZPOSTAVLJENOSTI OHRANIJO ALI IZKLJUČIJO IZ BILANCE STANJA?
Part Three, Title II, Chapter 5, Section 3 of CRR prior to adjustments due to maturity mismatches or infringement of due diligence provisions, and excluding any risk weighted exposure amount corresponding to exposures redistributed via outflows to another template.
Originatorji, sponzorji ali prvotni kreditodajalci sporočijo eno od naslednjih okrajšav:
RWEA OF WHICH:
če so v celoti pripoznane,
For synthetic securitisations with maturity mismatches, the amount to be reported in this column shall ignore any maturity mismatch.
če je pripoznanje delno odpravljeno,
Articles 14(2), 406(2) and 407 of CRR foresee that whenever certain requirements are not met by the institution, Member States shall ensure that the competent authorities impose a proportionate additional risk weight of no less than 250 % of the risk weight (capped at 1250 %) which would apply to the relevant securitisation positions under Part Three, Title II, Chapter 5, Section 3 of CRR.
če je pripoznanje v celoti odpravljeno,
ADJUSTMENT TO THE RISK-WEIGHTED EXPOSURE AMOUNT DUE TO MATURITY MISMATCHES
če se ne uporablja.
Note that RW(SP) not only includes the risk weighted exposure amounts reported under column 400 but also the risk weighted exposure amounts corresponding to exposures redistributed via outflows to other templates.
V tem stolpcu je povzeta računovodska obravnava posla.
Negative values shall be reported in this column.
V primeru sintetičnih listinjenj originatorji sporočijo, da so listinjene izpostavljenosti izključene iz bilance stanja.
Total risk-weighted exposure amount calculated according to Part Three, Title II, Chapter 5, Section 3 of CRR, before (col 440)/after (col 450) applying the limits specified in Article 260 of CRR.
Originatorji v primeru listinjenj obveznosti tega stolpca ne izpolnijo.
Additionally Article 265 of CRR (additional own funds requirements for securitisations of revolving exposures with early amortisation provisions) has to be considered.
Možnost ‚P‘ (delno opravljeno) se sporoči, če so listinjena sredstva pripoznana v bilanci stanja v obsegu, v katerem je subjekt, ki poroča, še naprej udeležen v njih, kot je urejeno v 30.–35. členu MRS 39.
RISK WEIGHTED EXPOSURE AMOUNT CORRESPONDING TO THE OUTFLOWS FROM THE IRB SECURITISATION TO OTHER EXPOSURE CLASSES
OBRAVNAVA KAPITALSKE USTREZNOSTI:
The CR SEC IRB template is divided into three major blocks of rows which gather data on the originated/sponsored/retained or purchased exposures by originators, investors and sponsors.
SO POZICIJE V LISTINJENJU PREDMET KAPITALSKIH ZAHTEV?
For each of them, the information is broken down by on-balance sheet items and off-balance sheet items and derivatives, as well as by risk weight groupings of securitisations and re-securitisations.
Naslednje okrajšave sporočijo le originatorji:
Article 246(1) lit b) of CRR states that for those institutions which calculate risk-weighted exposure amounts under the IRB Approach, the exposure value of an on-balance sheet securitisation position shall be the accounting value without taking into account any credit risk adjustments made.
ni predmet kapitalskih zahtev,
On-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 050-070, and re-securitisations (D-E), in rows 080-090, as stated in Article 261(1) Table 4 of CRR.
netrgovalna knjiga,
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified.
trgovalna knjiga,
Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
delno v obeh knjigah.
The exposure value for the counterparty credit risk of a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
Členi 109, 243 in 244 CRR.
Off-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 110-130, and re-securitisations (D-E), in rows 140-150, as stated in Article 261(1) Table 4 of CRR.
V tem stolpcu je povzeta obravnava kapitalske ustreznosti sheme listinjenja s strani originatorja.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items for originators shall be applied here.
V njem je navedeno, ali so kapitalske zahteve izračunane v skladu z listinjenimi izpostavljenostmi ali pozicijami v listinjenju (netrgovalna knjiga/trgovalna knjiga).
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for off-balance sheet items and derivatives for originators shall be applied here.
Če kapitalske zahteve temeljijo na listinjenih izpostavljenostih (ker ne predstavljajo prenosa pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SA, če institucija uporabi standardizirani pristop, ali v predlogi CR IRB, če uporabi pristop IRB.
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(1)(14) of CRR.
Če kapitalske zahteve temeljijo na pozicijah v listinjenju v netrgovalni knjigi (ker predstavljajo prenos pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SEC SA ali v predlogi CR SEC IRB.
If a sponsor is also securitising it own assets, it shall fill in the originator's rows with the information regarding its own securitised assets.
V primeru pozicij v listinjenju v trgovalni knjigi se izračun kapitalskih zahtev za tržno tveganje sporoči v predlogah MKR SA TDI (standardizirano splošno pozicijsko tveganje) in MKR SA SEC ali MKR SA CTP (standardizirano posebno pozicijsko tveganje) ali v MKR IM (notranji modeli).
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items and derivatives for originators shall be applied here.
V primeru listinjenj obveznosti originatorji tega stolpca ne sporočijo.
These rows gather information on outstanding positions (at reporting date) according to credit quality steps (envisaged for the IRB in Article 261 Table 4 of CRR) applied at origination date (inception).
LISTINJENJE ALI RELISTINJENJE?
These rows are only to be reported for columns 170 to 320 and columns 400 to 410.
V skladu z opredelitvami ‚listinjenja‘ in ‚relistinjenja‘ iz člena 4(1)(61) in (62) do (64) CRR se sporoči vrsta osnovnih izpostavljenosti z uporabo naslednjih kratic:
This template gathers information on a transaction basis (versus the aggregate information reported in CR SEC SA, CR SEC IRB, MKR SA SEC and MKR SA CTP templates) on all securitisations the reporting institution is involved.
za listinjenje,
The main features of each securitisation, such as the nature of the underlying pool and the own funds requirements are requested.
za relistinjenje.
This template is to be reported for:
ZADRŽANJE
a.
Členi 404 do 410 CRR.
Securitisations originated/sponsored by the reporting institution in case it holds at least one position in the securitisation.
UPORABLJENA VRSTA ZADRŽANJA
This means that, regardless of whether there has been a significant risk transfer or not, institutions shall report information on all the positions they hold (either in the banking book or trading book).
Za vsako prvotno shemo listinjenja se sporoči ustrezna vrsta zadržanja neto ekonomskega deleža, kot določa člen 405 CRR:
Positions held include those positions retained due to Article 405 of CRR.
A navpični delež (pozicije v listinjenju):
b.
‚zadržanje najmanj 5 % nominalne vrednosti vsake prodane ali na investitorje prenesene tranše‘;
Securitisations originated/sponsored by the reporting institution during the year of report [1], in case it holds no position.
V navpični delež (listinjene izpostavljenosti):
c.
zadržanje najmanj 5 % kreditnega tveganja vsake listinjene izpostavljenosti, če je tako zadržano kreditno tveganje v zvezi s temi listinjenimi izpostavljenostmi vedno uvrščeno enakovredno s kreditnim tveganjem, ki je bilo listinjeno v zvezi z zadevnimi izpostavljenostmi, ali mu je podrejeno.
Securitisations, the ultimate underlying of which are financial liabilities originally issued by the reporting institution and (partially) acquired by a securitisation vehicle.
B obnavljajoče se izpostavljenosti: ‚v primeru listinjenja obnavljajočih se izpostavljenosti zadržanje deleža originatorja v višini najmanj 5 % nominalne vrednosti listinjenih izpostavljenosti‘.
This underlying could include covered bonds or other liabilities and shall be identified as such in column 160.
C bilanca stanja:
d.
‚zadržanje naključno izbranih izpostavljenosti, ki ustrezajo vsaj 5 % nominalne vrednosti listinjenih izpostavljenosti, če bi bile take izpostavljenosti sicer listinjene v tem listinjenju, pod pogojem, da je število potencialno listinjenih izpostavljenosti ob izvedbi listinjenja najmanj 100‘.
Positions held in securitisations where the reporting institution is neither originator nor sponsor (i.e. investors and original lenders).
D prva izguba:
This template shall be reported by consolidated groups and stand alone institutions [2] located in the same country where they are subject to own funds requirements.
‚zadržanje tranše prve izgube in po potrebi drugih tranš, ki imajo enak ali strožji profil tveganosti kot tiste, ki so prenesene ali prodane investitorjem in ki ne zapadejo prej kot tiste, ki so prenesene ali prodane investitorjem, tako da je zadržanje enako najmanj 5 % nominalne vrednosti listinjenih izpostavljenosti‘.
In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown shall be provided.
E izvzeto:
On account of Article 406(1) of CRR, which establishes that institutions investing in securitisation positions shall acquire a great deal of information on them in order to comply with due diligence requirements the reporting scope of the template is applied to a limited extent to investors.
Ta koda se sporoči za listinjenja, na katera vplivajo določbe člena 405(3) CRR.
In particular, they shall report columns 010-040;
N se ne uporablja:
Institutions playing the role of original lenders (not performing also the role of originators or sponsors in the same securitisation) shall generally report the template to the same extent as investors.
Ta koda se sporoči za listinjenja, na katera vplivajo določbe člena 404 CRR.
ROW NUMBER
U kršitev ali neznano.
The row number is a row identifier and shall be unique for each row in the table.
Ta koda se sporoči, kadar poročevalec ni prepričan, katera vrsta zadržanja se uporablja, ali v primeru neskladnosti.
INTERNAL CODE
% ZADRŽANJA NA DATUM POROČANJA
Internal (alpha-numerical) code used by the institution to identify the securitisation.
Zadržanje pomembnega neto ekonomskega deleža s strani originatorja, sponzorja ali prvotnega kreditodajalca listinjenja je najmanj 5 % (na datum izvedbe).
The internal code shall be associated to the identifier of the securitisation.
Ne glede na člen 405(1) CRR se lahko merjenje zadržanja ob izvedbi običajno razume tako, da se izmeri v času prvega listinjenja izpostavljenosti, ne pa takrat, ko so bile izpostavljenosti ustvarjene (na primer, ne ob prvi zagotovitvi osnovnih kreditov).
IDENTIFIER OF THE SECURITISATION (Code/Name)
Merjenje zadržanja ob izvedbi pomeni, da je 5 % odstotek zadržanja, zahtevan, ko se je merila raven zadržanja, zahteva pa je bila izpolnjena (na primer, ko so bile izpostavljenosti prvič listinjene);
Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market.
dinamično ponovno merjenje in ponovna prilagoditev zadržanega odstotka v času trajanja posla nista zahtevana.
When the International Securities Identification Number -ISIN- is available (i.e. for public transactions) the characters that are common to all tranches of the securitisation shall be reported in this column.
Ta stolpec se ne izpolni, če se v stolpcu 080 (Uporabljena vrsta zadržanja) navede koda ‚E‘ (izvzeto) ali ‚N‘ (se ne uporablja).
IDENTIFIER OF THE ORIGINATOR (Code/Name)
IZPOLNJEVANJE ZAHTEVE GLEDE ZADRŽANJA?
The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column.
Člen 405(1) CRR.
In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved (as originator, sponsor or original lender) in the transaction.
Y da,
Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported.
N ne.
SECURITISATION TYPE:
VLOGA INSTITUCIJE:
(TRADITIONAL/SYNTHETIC)
(ORIGINATOR/SPONZOR/PRVOTNI KREDITODAJALEC/INVESTITOR)
Report the following abbreviations:
za originatorja,
for Traditional;
za sponzorja,
for Synthetic.
za prvotnega kreditodajalca,
The definitions of “traditional securitisation” and “synthetic securitisation” is provided in Article 242(10) and (11) of CRR.
za investitorja.
ACCOUNTING TREATMENT:
Glej opredelitvi v členu 4(1)(13) (Originator) in členu 4(1)(14) (Sponzor) CRR.
SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?
Predvideva se, da so investitorji institucije, za katere se uporabljajo določbe iz členov 406 in 407 CRR.
Originators, sponsors and original lenders shall report one of the following abbreviations:
PROGRAMI, KI NISO ABCP
if entirely recognised
Ker imajo programi ABCP poseben značaj, saj zajemajo več posameznih pozicij v listinjenju, so ti programi (opredeljeni v členu 242(9) CRR) izvzeti iz poročanja v stolpcih 120 in 130.
if partially derecognised
DATUM IZVEDBE (mm/llll)
if entirely derecognised
Mesec in leto datuma izvedbe (tj. presečni datum ali datum zaprtja skupine) listinjenja se sporoči v naslednji obliki:
if not applicable.
‚mm/llll‘.
This column summarises the accounting treatment of the transaction.
Pri vseh shemah listinjenja se datum izvedbe ne more spremeniti med datumi poročanja.
In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet.
V posebnem primeru shem listinjenja, ki jih krijejo odprte skupine, je datum izvedbe datum prve izdaje vrednostnih papirjev.
In case of the securitisations of liabilities originators shall not report this column.
Ta informacija se sporoči tudi, kadar subjekt, ki poroča, nima pozicij v listinjenju.
Option “P” (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity' continuing involvement as regulated in IAS 39.30-35.
SKUPAJ ZNESEK LISTINJENIH IZPOSTAVLJENOSTI NA DATUM IZVEDBE
SOLVENCY TREATMENT:
V tem stolpcu se navede znesek (v skladu s prvotnimi izpostavljenostmi pred uporabo konverzijskih faktorjev) listinjenega portfelja na datum izvedbe.
SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS?
V primeru shem listinjenja, ki jih krijejo odprte skupine, se sporoči znesek, ki se nanaša na datum izvedbe prve izdaje vrednostnih papirjev.
Originators, only, shall report the following abbreviations:
V primeru tradicionalnih listinjenj niso vključena druga sredstva skupine listinjenj.
not subject to own funds requirements;
V primeru shem listinjenja z več prodajalci (tj. z več kot enim originatorjem) se sporoči le znesek, ki ustreza prispevku subjekta, ki poroča, v listinjenem portfelju.
banking book;
V primeru listinjenja obveznosti se poročajo le zneski, ki jih izda subjekt, ki poroča,.
trading book;
LISTINJENE IZPOSTAVLJENOSTI
partly in both books.
V stolpcih 140 do 220 je treba navesti informacije glede več lastnosti listinjenega portfelja subjekta, ki poroča.
Articles 109, 243 and 244 of CRR.
SKUPAJ ZNESEK
This column summarises the solvency treatment of the securitisation scheme by the originator.
Institucije poročajo vrednost listinjenega portfelja na datum poročanja, tj. neporavnani znesek listinjenih izpostavljenosti.
It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book).
V primeru shem listinjenja, ki jih krijejo zaprte skupine (tj. portfelja listinjenih sredstev ni mogoče povečati po datumu izvedbe), se znesek postopno niža.
If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution.
DELEŽ INSTITUCIJE (%)