natgillin/translations-raw huggingface dataset:
Instructions concerning specific columns
Glej stolpec 060.
C 28.00 — Exposures in the non-trading and trading book (LE2)
Glej stolpec 070.
C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)
Glej stolpec 080.
C 30.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities (LE 4)
V teh stolpcih se navede nominalna vrednost brez upoštevanja posebnih popravkov zaradi kreditnega tveganja in konverzijskih faktorjev.
C 31.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities:
Glej stolpec 090.
detail of the exposures to individual clients within groups of connected clients (LE5)
Glej stolpec 100.
The reporting framework on large exposures (“LE”) shall consist of six templates which include the following information:
Glej stolpec 110.
large exposures limits;
Dodatne izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti
identification of the counterparty (template LE1);
Člen 390(7) CRR.
exposures in the non-trading and trading book (template LE2);
Dodatne izpostavljenosti iz naslova poslov, pri katerih obstajajo osnovne izpostavljenosti.
detail of the exposures to individual clients within groups of connected clients (template LE3);
(–) Prilagoditve vrednosti in rezervacije
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);
Členi 34, 24, 110 in 111 CRR.
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities:
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.
detail of the exposures to individual clients within groups of connected clients (template LE5).
V tem stolpcu se poročajo prilagoditve vrednosti in rezervacije za bruto izpostavljenost iz stolpca 040.
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
(–) Izpostavljenosti, odbite od kapitala
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.
Člen 390(6)(e) CRR.
The following convention is generally used in the instructions and validation rules:
Poročajo se izpostavljenosti, odbite od kapitala, ki se vključijo v različne stolpce ‚skupne originalne izpostavljenosti‘.
An asterisk sign shall be used to express that the validation is done for all the rows reported.
Vrednost izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja
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:
Člen 394(1)(b) CRR.
Any amount that increases the exposures shall be reported as a positive figure.
To vključuje originalno izpostavljenost po odbitku prilagoditev vrednosti in rezervacij ter znesek izpostavljenosti, odbitih od kapitala.
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
netrgovalna knjiga
Where there is a negative sign (-) preceding the label of an item, no positive figure shall be reported for that item.
Znesek netrgovalne knjige pri skupni izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja.
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.
% sprejemljivega kapitala
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.
Člen 4(1)(71)(b) in člen 395 CRR.
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.
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)(b) 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.
(–) Ustrezne tehnike za zmanjševanje kreditnega tveganja
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.
Členi 399 in 401 do 403 CRR.
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.
Tehnike za zmanjševanje kreditnega tveganja iz člena 4(1)(57) CRR.
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.
Za namene tega poročanja se tehnike za zmanjševanje kreditnega tveganja, pripoznane v poglavjih 3 in 4 naslova II dela 3 CRR uporabijo v skladu s členi 401 do 403 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.
(–) Učinek zamenjave ustreznih tehnik za zmanjševanje kreditnega tveganja
The exposure value calculated in column 210 (“Total”) of template LE2 is the amount that shall be used for determining these 20 largest exposures.
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.
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.
(–) Dolžniški instrumenti
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.
(–) Lastniški instrumenti
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
(–) Izvedeni finančni instrumenti
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.
(–) Zunajbilančne postavke
The columns of the templates LE2 and LE3 shall present the following blocks of information:
Pri vrednosti v teh stolpcih se ne uporabijo konverzijski faktorji.
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;
(–) Obveznosti iz kreditov
the effect of the exemptions and of the credit risk mitigation techniques;
(–) Finančna poroštva
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.
(–) Druge obveznosti
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.
(–) Stvarno kreditno zavarovanje razen učinka zamenjave
Definitions and general instructions for the purposes of the LE reporting
Člen 401 CRR.
“Group of connected clients” is defined in Article 4(1)(39) of CRR.
Institucija poroča zneske stvarnega kreditnega zavarovanja iz člena 4(1)(58) CRR, ki se odbijejo od vrednosti izpostavljenosti v skladu s členom 401 CRR.
“Unregulated financial sector entities” are defined in Article 142(1)(5) of CRR.
(–) Nepremičnine
“Institutions” is defined in Article 4(1)(3) of CRR
Člen 402 CRR.
Exposures to “civil-law associations” shall be reported.
Institucija poroča zneske, odbite od vrednosti izpostavljenosti v skladu s členom 402 CRR.
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
(–) Izvzeti zneski
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
Člen 400 CRR.
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.
Institucija poroča zneske, izvzete iz ureditve za velike izpostavljenosti.
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
Vrednost izpostavljenosti po uporabi izvzetij in zmanjševanja kreditnega tveganja
Specifically, credit conversion factors shall not be applied to off balance sheet items.
Člen 394(1)(d) CRR.
“Exposures” are defined in Article 389 of CRR.
Institucija poroča vrednost izpostavljenosti po upoštevanju učinka izvzetij in zmanjševanja kreditnega tveganja, izračunano za namene člena 395(1) CRR.
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.
Ta stolpec zajema znesek, ki se upošteva zaradi skladnosti z omejitvijo največjih izpostavljenosti iz člena 395 CRR.
“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.
Institucija poroča skupno izpostavljenost po uporabi izvzetij in po upoštevanju učinka zmanjševanja kreditnega tveganja, povezanega z netrgovalno knjigo.
The definitions here may not differ in any possible respect from the definitions provided in the basic act.]
Institucija poroča odstotek vrednosti izpostavljenosti po uporabi izvzetij in zmanjševanja kreditnega tveganja, povezanega s sprejemljivim kapitalom institucije, kakor je opredeljen v členu 4(1)(71)(b) CRR.
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
Institucija v predlogi LE3 poroča podatke o posameznih strankah, ki so del skupin povezanih strank, vključenih v vrstice predloge LE2.
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.
Stolpca 010 in 020 sta sestavljeni identifikator vrstice in morata biti skupaj enoznačna za vsako vrstico v tabeli.
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.
Poroča se koda posamezne nasprotne stranke, ki pripada skupinam povezanih strank.
The exposure value of repurchase transaction, securities or commodities lending or borrowing transactions, long settlement transactions and margin lending transactions may be determined either in accordance with Part Three, Title II, Chapter 4 or Chapter 6, of CRR.
Koda skupine
In accordance with Article 296 of CRR, the exposure value of a single legal obligation arising from the contractual cross-product netting agreement with a counterparty of the reporting institution shall be reported as “other commitments” in the LE templates.
Če je za skupino povezanih strank na voljo enoznačna koda na nacionalni ravni, se poroča ta koda.
The “value of an exposure” shall be calculated according to Article 390 of CRR.
Ob odsotnosti enoznačne kode na nacionalni ravni je koda, ki se sporoči, koda, ki se uporablja za poročanje izpostavljenosti do skupine povezanih strank iz predloge C 28.00 (LE2).
The effect of the full or partial application of exemptions and eligible credit risk mitigation (CRM) techniques for the purposes of calculating of exposures for the purpose of Article 395(1) CRR is described in Articles 399 to 403 of CRR.
Če je stranka del več skupin povezanih strank, se poroča kot članica vseh skupin povezanih strank.
Reverse repurchase agreements which fall under the reporting for large exposures shall be reported according to Article 402(3) of CRR.
Glej stolpec 030 predloge LE2.
Provided that the criteria in Article 402(3) of CRR are met the institution shall report the large exposures to each third party for the amount of the claim that the counterparty to the transaction has on this third party and not for the amount of the exposure to the counterparty.
Vrsta povezave
if EUR 150 million (or a lower limit set out by the competent authority in accordance with the third paragraph of Article 395(1) of CRR is greater than 25 % of the institution's eligible capital, EUR 150 million (or the lower limit if set out by the competent authority) shall be reported.
Žepki z izpostavljenostmi glede na zapadlost
If the institution has determined a lower limit in terms of its eligible capital, required by the second subparagraph of Article 395(1) of CRR, that limit shall be reported.
Člen 394(2)(e) CRR.
These limits may be stricter in case of application of national measures in accordance with Article 395(6) or Article 458 of CRR or the delegated acts adopted in accordance with Article 459(b) of CRR.
Institucija te podatke poroča za deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja.
Institutions in %
Žepki zapadlosti so opredeljeni v mesečnih intervalih za obdobje do enega leta, v kvartalnih intervalih za obdobje od enega do treh let in v daljših intervalih od treh let naprej.
Articles 395(1) and 459(a) of CRR.
Vsaka vrednost izpostavljenosti pred uporabo izvzetij in zmanjševanja kreditnega tveganja (stolpec 210 predloge LE2) se poroča v celotnem neporavnanem znesku v zadevnem žepku zapadlosti njene pričakovane preostale zapadlosti.
The amount that shall be reported is the absolute limit (reported in row 020) expressed as a percentage of the eligible capital.
V primeru več ločenih razmerij, ki sestavljajo izpostavljenost do stranke, se mora vsak tak del izpostavljenosti poročati v celotnem neporavnanem znesku v zadevnem žepku zapadlosti pričakovane preostale zapadlosti.
Counterparty Identification:
Instrumenti, pri katerih zapadlost ni določena, kot je lastniški kapital, se vključijo v stolpec ‚neopredeljena zapadlost‘.
Institutions shall report the identification of any counterparty for which information is being submitted in any of the templates C 28.00 to C 31.00.
Pričakovana zapadlost izpostavljenosti se poroča tako za neposredne kot za posredne izpostavljenosti.
The identification of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
V primeru posrednih izpostavljenosti razvrstitev v žepke zapadlosti temelji na zapadlosti zajamčenih poslov, iz katerih izhaja neposredna zapadlost.
According to Article 394(1)(a) of CRR, institutions shall report the identification of the counterparty to which they have a large exposure as defined in Article 392 of CRR.
C 31.00 – Žepki zapadlosti deset največjih izpostavljenosti do institucij in deset največjih izpostavljenosti do nereguliranih subjektov finančnega sektorja:
According to Article 394(2)(a) of CRR, institutions shall report the identification of the counterparty to which they have the largest exposures (in the cases where the counterparty is an institution or an unregulated financial sector entity).
podrobnosti o izpostavljenostih do posameznih strank znotraj skupin povezanih strank (predloga LE5)
Code
Institucije v predlogi LE5 poročajo podatke o posameznih nasprotnih strankah, ki so del skupin povezanih strank, vključenih v vrstice predloge LE4.
The code is a row identifier, and must be unique for each row in the table.
Stolpca 010 in 020 sta sestavljeni identifikator vrstice in morata biti skupaj enoznačna za vsako vrstico v tabeli.
The code shall be used to identify the individual counterparty.
Glej stolpec 010 predloge LE3.
However, the purpose of this column is to link counterparty details in C 27.00 with exposures reported in C 28.00 — C 31.00.
Glej stolpec 020 predloge LE3.
The code of the group of connected clients shall not be reported, unless the national reporting system provides a unique code for the group of connected clients.
Žepki z izpostavljenostmi glede na zapadlost
The codes shall be used in a consistent way across time.
Glej stolpce 020–250 predloge LE4.“
The composition of the code depends on the national reporting system, unless a uniform codification is available in the Union.
PRILOGA VII
Name
„PRILOGA XVII
The name shall correspond to the name of the group whenever a group of connected clients is reported.
POROČANJE O OBREMENITVI SREDSTEV
In any other case, the name shall correspond to the individual counterparty.
RAČUNOVODSKI STANDARD
For a group of connected clients, the name that shall be reported shall be the name of the parent company or, when the group of connected clients does not have a parent, it shall be the group's commercial name.
RAVEN UPORABE
LEI Code
SORAZMERNOST
The legal entity identifier code of the counterparty.
OPREDELITEV OBREMENITVE
Residence of the counterparty
NAVODILA V ZVEZI S PREDLOGAMI
The ISO code 3166-1-alpha-2 of the country of incorporation of the counterparty shall be used (including pseudo-ISO codes for international organisations, available in the last edition of the Eurostat's “Balance of Payments Vademecum”)
DEL A:
For groups of connected clients, no residence shall be reported.
PREGLED OBREMENITVE
Sector of the counterparty
PREDLOGA:
One sector shall be allocated to every counterparty on the basis of FINREP economic sector classes:
SREDSTVA POROČEVALSKE INSTITUCIJE
Central Banks;
NAVODILA ZA POSAMEZNE VRSTICE
General Governments;
NAVODILA ZA POSAMEZNE STOLPCE
Credit institutions;
ZAVAROVANJE S PREMOŽENJEM, KI GA PREJME POROČEVALSKA INSTITUCIJA
Other financial corporations;
PREDLOGA AE-NPL.
Non-financial corporations;
LASTNE KRITE OBVEZNICE IN IZDANI FINANČNI INSTRUMENTI, ZAVAROVANI Z ZASTAVO PREMOŽENJA, KI ŠE NISO BILI ZASTAVLJENI
households.
PREDLOGA AE-SOU.
For groups of connected clients, no sector shall be reported.
VIRI OBREMENITVE
NACE code
DEL B:
For the economic sector, the NACE codes (Nomenclature statistique des activités économiques dans l'Union européenne = Statistical Classification of Economic Activities in the European Union) shall be used.
PODATKI O ZAPADLOSTI
This column shall apply only for the counterparties “Other financial corporations” and “Non-financial corporations”.
DEL C:
NACE codes shall be used for “Non-financial corporations” with one level detail (e.g.
OBREMENITEV V IZREDNIH RAZMERAH
“F — Construction”) and for “Other financial corporations” with a two level detail, which provides separate information on insurance activities (e.g.
SCENARIJ A:
“K65 — Insurance, reinsurance and pension funding, except compulsory social security”).
DSTOTNO ZMANJŠANJE OBREMENJENIH SREDSTEV
The “Other financial corporations” and “Non-financial corporations” economic sectors shall be classified on the basis of FINREP counterparty breakdown.
SCENARIJ B:
For groups of connected clients, no NACE code shall be reported.
DSTOTNO ZMANJŠANJE VREDNOSTI POMEMBNIH VALUT
Type of counterparty
DEL D:
Article 394(2) of CRR
KRITE OBVEZNICE
The type of the counterparty of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities shall be specified by using “I” for institutions or “U” for unregulated financial sector entities.
IZDAJA KRITIH OBVEZNIC
For a group of connected clients, if a unique code is available at national level, this code shall be reported as the code of the group of connected clients.
NAVODILA ZA OS Z
Where there is no unique code at the national level, the code that shall be reported shall be the code of the parent company in C 27.00.
DEL E:
In the cases where the group of connected clients does not have a parent, the code that shall be reported shall be the code of the individual entity which is considered by the institution as the most significant within the group of connected clients.
NAPREDNI PODATKI
In any other case, the code shall correspond to the individual counterparty.
NAPREDNA PREDLOGA ZA SREDSTVA POROČEVALSKE INSTITUCIJE
The composition of the code depends on the national reporting system, unless a uniform codification is available in the EU.
NAPREDNA PREDLOGA ZA ZAVAROVANJE S PREMOŽENJEM, KI GA PREJME POROČEVALSKA INSTITUCIJA
Group or individual
Struktura
The institution shall report “1” for the reporting of exposures to individual clients or “2” for the reporting of exposures to groups of connected clients.
Okvir zajema pet sklopov predlog, ki skupaj vsebujejo devet predlog, in ima naslednjo strukturo:
Transactions where there is an exposure to underlying assets
Del A:
Article 390(7) of CRR
pregled obremenitve:
In accordance with further technical specifications by the national competent authorities, when the institution has exposures to the reported counterparty through a transaction where there is an exposure to underlying assets, the equivalent to “Yes” shall be reported; otherwise the equivalent to “No” shall be reported.
predloga AE-ASS.
Original exposures
Sredstva institucije poročevalke
Articles 24, 389, 390 and 392 of CRR.
predloga AE-COL.
The institution shall report in this block of columns the original exposures of direct exposures, indirect exposures, and additional exposures arising from transactions where there is an exposure to underlying assets.
Zavarovanje s premoženjem, ki ga prejme institucija poročevalka
According to Article 389 of CRR, assets and off balance sheet items shall be used without risk weights or degrees of risk.
Lastne krite obveznice in izdani finančni instrumenti, zavarovani z zastavo premoženja, ki še niso zastavljeni
These columns shall contain the original exposure, i.e. the exposure value without taking into account value adjustments and provisions, which shall be deducted in column 210.
Viri obremenitve
The definition and calculation of the exposure value is set out in Articles 389 and 390 of CRR.
Del B:
The valuation of assets and off-balance-sheet items shall be effected in accordance with the accounting framework to which the institution is subject, according to Article 24 of CRR.
podatki o zapadlosti:
Exposures deducted from own funds, which are not exposures according to Article 390(6)(e), shall be included in these columns.
predloga AE-MAT.
These exposures shall be deducted in column 200.
Podatki o zapadlosti
Exposures referred to in points (a) to (d) of Article 390(6)of CRR shall not be included in these columns.
Del C:
Original exposures shall include any asset and off-balance sheet items according to Article 400 of CRR.
Obremenitev v izrednih razmerah