natgillin/translations-raw huggingface dataset:
The exposure value follows the rules laid down in Part Three, Title II, of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
V gospodarskem sektorju se uporabljajo oznake NACE (Nomenclature statistique des activités économiques dans l’Union européenne = statistična klasifikacija gospodarskih dejavnosti v Evropski uniji).
The property value follows the rules laid down in Part Three, Title II, of CRR
Ta stolpec se uporablja le za nasprotne stranke, ki so ‚druge finančne družbe‘ in ‚nefinančne družbe‘.
The reporting currency shall be used with the exchange rate at the reporting date.
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‘).
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in a different currency.
Gospodarska sektorja ‚druge finančne družbe‘ in ‚nefinančne družbe‘ se razvrstita glede na razčlenitev nasprotnih strank na podlagi FINREP.
In accordance with the reporting scope, the reporting of exposures and losses from lending collateralised by immovable property (“CR IP Losses”) shall consist of the following templates:
Pri skupinah povezanih strank se oznaka NACE ne poroča.
one total template;
Vrsta nasprotne stranke
one template for each national market in the Union where the institution is exposed to; and
Člen 394(2) CRR.
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
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.
Reporting of exposures and losses
Glej stolpec 010 predloge LE1.
Exposures: all exposures that are treated according to Part Three, Title II, of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
Skupina ali posameznik
This also means that in case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four of CRR), the exposures and losses concerned must not be reported.
Institucija navede ‚1‘ za poročanje o izpostavljenostih do posameznih strank ali ‚2‘ za poročanje o izpostavljenostih do skupin povezanih strank.
Losses: the institution which has the exposure by the end of the reporting period shall report the losses.
Posli, pri katerih obstajajo osnovne izpostavljenosti
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
Člen 390(7) CRR.
Estimated losses should also be reported.
Originalne izpostavljenosti
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
Členi 24, 389, 390 in 392 CRR.
Reference date: the exposure value from the date of default shall be used for reporting of losses.
Institucija v tem sklopu stolpcev poroča originalne izpostavljenosti neposrednih izpostavljenosti, posrednih izpostavljenosti in dodatnih izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period (i.e. irrespective of whether the work out is completed during the period or not).
V skladu s členom 389 CRR se aktivne in zunajbilančne postavke uporabijo brez uteži tveganja ali stopenj tveganja.
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
Ti stolpci vsebujejo originalno izpostavljenost, tj. vrednost izpostavljenosti, pri kateri se ne upoštevajo prilagoditve vrednosti in rezervacije, ki se odbijejo v stolpcu 210.
For all defaults observed within the reporting period, there are three scenarios: (i) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii) realization of all collateral is completed (completed workout, actual loss known); or (iii) incomplete workout (loss estimates to be used).
Opredelitev in izračun vrednosti izpostavljenosti sta opredeljena v členih 389 in 390 CRR.
Loss reporting shall include only losses stemming from point (ii), realisation of collateral (observed losses) and point (iii) incomplete workout (estimates of losses).
Vrednotenje aktivnih in zunajbilančnih postavk se izvaja v skladu z računovodskim okvirom, ki velja za zadevno institucijo, v skladu s členom 24 CRR.
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
Izpostavljenosti, odbite od kapitala, ki niso izpostavljenosti v skladu s členom 390(6)(e), se vključijo v te stolpce.
This means that proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
Te izpostavljenosti se odbijejo v stolpcu 200.
Role of the valuation of the property: the latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
Izpostavljenosti, navedene v točkah (a) do (d) člena 390(6) CRR, se ne vključijo v te stolpce.
After default, the property might be re-valued.
Originalne izpostavljenosti vključujejo katere koli aktivne in zunajbilančne postavke v skladu s členom 400 CRR.
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
Izvzetja se za namene člena 395(1) CRR odbijejo v stolpcu 320.
However, the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
Vključijo se izpostavljenosti iz netrgovalne in trgovalne knjige.
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss is to be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation of a possible workout from collateral) in cells 010 and 030.
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).
Treatment of loan sales during the reporting period: the institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure has been identified.
Skupna originalna izpostavljenost
Sum of losses stemming from lending up to the reference percentages
Institucija poroča vsoto neposrednih in posrednih izpostavljenosti ter dodatnih izpostavljenosti, ki izhajajo iz izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
Article 101(1)(a) and (d) of CRR, respectively.
Člen 178 CRR.
Market value and mortgage lending value according to Article 4(74) and (76) of CRR.
Institucija poroča del skupne originalne izpostavljenosti, ki ustreza neplačanim izpostavljenostim.
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.
Uredba (ES) št. 25/2009 (‚ECB/2008/32‘), Priloga II, del 2, razpredelnica, kategoriji 2 in 3.
Sum of overall losses
Dolžniški instrumenti vključujejo dolžniške vrednostne papirje ter kredite in druga finančna sredstva.
Article 101(1)(b) and (e) of CRR, respectively.
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.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124(1) of CRR.
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.
Sum of the exposures
ECB/2008/32, Priloga II, del 2, razpredelnica, kategoriji 4 in 5.
Article 101(1)(c) and (f) of CRR, respectively.
V ta stolpec se vključijo instrumenti, opredeljeni kot ‚delnice in drugi lastniški kapital‘ ali kot ‚delnice/enote SDT‘ v skladu z uredbo ECB/2008/32.
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
Člen 272(2) CRR in Priloga II k CRR.
Residential property
Instrumenti, ki se poročajo v tem stolpcu, vključujejo izvedene finančne instrumente iz Priloge II k CRR in posle z dolgim rokom poravnave, kot so opredeljeni v členu 272(2) CRR.
Commercial immovable property’
Kreditni izvedeni finančni instrumenti, izpostavljeni kreditnemu tveganju nasprotne stranke, se vključijo v ta stolpec.
‘ANNEX IX
Zunajbilančne postavke
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
Priloga I k CRR.
PART I: GENERAL INSTRUCTIONS
V teh stolpcih se poroča nominalna vrednost brez upoštevanja posebnih popravkov zaradi kreditnega tveganja in konverzijskih faktorjev.
Structure and conventions
Obveznosti iz kreditov
PART II: TEMPLATE RELATED INSTRUCTIONS
Točke 1(c) in (h), 2(b)(ii), 3(b)(i) in 4(a) Priloge I k CRR.
Scope and level of the LE reporting
Prevzete obveznosti iz kreditov so trdne zaveze zagotovitve kredita pod vnaprej določenimi pogoji, razen v primeru izvedenih finančnih instrumentov, ker se lahko ti poravnajo z denarjem ali z izročitvijo ali izdajo drugega finančnega instrumenta.
Structure of the LE template
Finančna poroštva
Definitions for the purposes of the LE reporting
Točke 1(a), (b) in (f) Priloge I k CRR.
C 26.00 — LE Limits template
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.
Instructions concerning specific rows
Kreditni izvedeni finančni instrumenti, ki niso vključeni v stolpec ‚izvedeni finančni instrumenti‘, se poročajo v tem stolpcu.
C 27.00 — Identification of the counterparty (LE1)
Druge obveznosti
Instructions concerning specific columns
Druge obveznosti so postavke v Prilogi I k CRR, ki niso vključene v prejšnje kategorije.
C 28.00 — Exposures in the non-trading and trading book (LE2)
V tem stolpcu se poroča vrednost izpostavljenosti ene same pravne obveznosti iz naslova pogodbenega pobota med različnimi kategorijami produktov z nasprotno stranko institucije.
C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)
Posredne izpostavljenosti
C 30.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities (LE 4)
Člen 403 CRR.
C 31.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (LE5)
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.
The reporting framework on large exposures (“LE”) shall consist of six templates which include the following information:
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.
large exposures limits;
Zavarovana referenčna originalna izpostavljenost (neposredna izpostavljenost) se odbije od izpostavljenosti do prvotnega kreditojemalca v stolpcih ‚ustreznih tehnik za zmanjševanje kreditnega tveganja‘.
identification of the counterparty (template LE1);
Posredna izpostavljenost poveča izpostavljenost do dajalca jamstva ali izdajatelja zavarovanja s premoženjem prek učinka zamenjave.
exposures in the non-trading and trading book (template LE2);
To velja tudi za jamstva, dana v skupini povezanih strank.
detail of the exposures to individual clients within groups of connected clients (template LE3);
Institucija poroča prvotni znesek posrednih izpostavljenosti v stolpcu, ki ustreza vrsti neposredne izpostavljenosti, zavarovane z jamstvom ali premoženjem.
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);
Npr. kadar je neposredna izpostavljenost, zavarovana z jamstvom, dolžniški instrument, se znesek ‚posredne izpostavljenosti‘, dodeljene dajalcu jamstva, poroča v stolpcu ‚dolžniški instrumenti‘.
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities: detail of the exposures to individual clients within groups of connected clients (template LE5).
Izpostavljenosti iz naslova kreditnih zapisov se prav tako poročajo v tem sklopu stolpcev v skladu s členom 399 CRR.
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
Glej stolpec 060.
The instructions and the validation rules follow the labelling convention set in the following paragraphs, when referring to the columns, rows and cells of the templates.
Glej stolpec 070.
The following convention is generally used in the instructions and validation rules: Template;Row;Column.
Glej stolpec 080.
An asterisk sign shall be used to express that the validation is done for all the rows reported.
V teh stolpcih se navede nominalna vrednost brez upoštevanja posebnih popravkov zaradi kreditnega tveganja in konverzijskih faktorjev.
In the case of validations within a template, in which only data points of that template are used, notations do not refer to a template: Row;Column.
Glej stolpec 090.
ABS(Value): the absolute value without sign.
Glej stolpec 100.
Any amount that increases the exposures shall be reported as a positive figure.
Glej stolpec 110.
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
Dodatne izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti
Where there is a negative sign (–) preceding the label of an item, no positive figure shall be reported for that item.
Člen 390(7) CRR.
In this Annex, instructions relating to the reporting of Large Exposures shall also apply to the reporting of significant exposures required by Articles 9 and 11, in accordance with the scope defined in those Articles.
Dodatne izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of Regulation (EU) No 575/2013 (“CRR”) on a solo basis, institutions shall use the templates LE1, LE2 and LE3.
(–) Prilagoditve vrednosti in rezervacije
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
Členi 34, 24, 110 in 111 CRR.
Every large exposure defined in accordance with Article 392 of CRR shall be reported, including the large exposures that shall not be considered for the compliance with the large exposure limit laid down in Article 395 of CRR.
Prilagoditev vrednosti in rezervacije, ki so vključene v ustrezen računovodski okvir (Direktiva 86/635/EGS ali Uredba (ES) št. 1606/2002) ter vplivajo na vrednotenje izpostavljenosti v skladu s členoma 24 in 110 CRR.
In order to report information on the 20 largest exposures to clients or groups of connected clients according to the last sentence of Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State which are subject to Part Three, Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3.
V tem stolpcu se poročajo prilagoditve vrednosti in rezervacije za bruto izpostavljenost iz stolpca 040.
The exposure value resulting from subtracting the amount in column 320 (“Amounts exempted”) of template LE2 from the amount in column 210 (“Total”) of that same template is the amount that shall be used for determining these 20 largest exposures.
(–) Izpostavljenosti, odbite od kapitala
In order to report information on the ten largest exposures to institutions as well as on the ten largest exposures to unregulated financial sector entities according to points (a) to (d) of Article 394(2) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
Člen 390(6)(e) CRR.
For the reporting of the maturity structure of these exposures according to Article 394(2)(e) of CRR, the parent institutions in a Member State shall use templates LE4 and LE5.
Poročajo se izpostavljenosti, odbite od kapitala, ki se vključijo v različne stolpce ‚skupne originalne izpostavljenosti‘.
The exposure value calculated in column 210 (“Total”) of template LE2 is the amount that shall be used for determining these 20 largest exposures.
Vrednost izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja
The data on the large exposures and the relevant largest exposures to groups of connected clients and individual clients not belonging to a group of connected clients shall be reported in the template LE2 (in which a group of connected clients shall be reported as one single exposure.
Člen 394(1)(b) CRR.
Institutions shall report in the LE3 template data regarding the exposures to individual clients belonging to the groups of connected clients, which are reported in the LE2 template.
Institucije poročajo vrednost izpostavljenosti pred upoštevanjem učinka zmanjševanja kreditnega tveganja, kadar je to primerno.
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
V tem stolpcu se pri vrednosti izpostavljenosti poroča znesek, ki se uporabi pri določanju, ali je izpostavljenost velika izpostavljenost v skladu z opredelitvijo v členu 392 CRR.
The columns of the template LE1 shall present the information related to the identification of individual clients or groups of connected clients to which an institution has an exposure.
To vključuje originalno izpostavljenost po odbitku prilagoditev vrednosti in rezervacij ter znesek izpostavljenosti, odbitih od kapitala.
The columns of the templates LE2 and LE3 shall present the following blocks of information:
Od tega: netrgovalna knjiga
the exposure value before application of exemptions and before taking into account the effect of the credit risk mitigation, including the direct, indirect exposure and additional exposures arising from transactions where there is an exposure to underlying assets;
Znesek netrgovalne knjige pri skupni izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja.
the effect of the exemptions and of the credit risk mitigation techniques;
% sprejemljivega kapitala
the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
Člen 4(1)(71) in člen 395 CRR.
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the ten largest exposures to institutions as well as the ten largest exposures to unregulated financial sector entities shall be allocated.
Znesek, ki se poroča, je odstotek vrednosti izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja, povezanega s sprejemljivim kapitalom institucije, kakor je opredeljeno v členu 4(1)(71) CRR.
Definitions and general instructions for the purposes of the LE reporting
(–) Ustrezne tehnike za zmanjševanje kreditnega tveganja
“Group of connected clients” is defined in Article 4(1)(39) of CRR.
Členi 399 in 401 do 403 CRR.
“Unregulated financial sector entities” are defined in Article 142(1)(5) of CRR.
Tehnike za zmanjševanje kreditnega tveganja iz člena 4(1)(57) CRR.
Exposures to “civil-law associations” shall be reported.
Tehnike za zmanjševanje kreditnega tveganja imajo lahko tri različne učinke v ureditvi velikih izpostavljenosti: učinek zamenjave, stvarno kreditno zavarovanje razen učinka zamenjave in obravnava nepremičnin.
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
(–) Učinek zamenjave ustreznih tehnik za zmanjševanje kreditnega tveganja
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
Znesek stvarnega in osebnega kreditnega zavarovanja, ki se poroča v teh stolpcih, ustreza izpostavljenostim, zavarovanim z jamstvom tretje osebe ali s premoženjem, ki ga izda tretja oseba, kadar se institucija odloči, da bo izpostavljenost obravnavala kot izpostavljenost, nastalo pri dajalcu jamstva ali izdajatelju zavarovanja s premoženjem.
Certain constructions (e.g. joint accounts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
(–) Dolžniški instrumenti
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
(–) Lastniški instrumenti
Specifically, credit conversion factors shall not be applied to off balance sheet items.
(–) Izvedeni finančni instrumenti
“Exposures” are defined in Article 389 of CRR.
(–) Zunajbilančne postavke
any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
Pri vrednosti v teh stolpcih se ne uporabijo konverzijski faktorji.
“indirect exposures” are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of CRR.
(–) Obveznosti iz kreditov
The definitions here may not differ in any possib le respect from the definitions provided in the basic act.]
(–) Finančna poroštva
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
(–) Druge obveznosti
The “netting agreements” shall be allowed to be taken into account to the effects of large exposures exposure value as laid down in Article 390(1), (2) and (3) of CRR.
(–) Stvarno kreditno zavarovanje razen učinka zamenjave
The exposure value of a derivative instrument listed in Annex II of CRR shall be determined in accordance with Part Three, Title II, Chapter 6, of CRR with the effects of contracts of novation and other netting agreements taken into account for the purposes of those methods in accordance with Part Three, Title II, Chapter 6, of CRR.
Člen 401 CRR.