natgillin/translations-raw huggingface dataset:
Reporting of exposures to obligors (immediate counterparties) and protection providers which are assigned to the same exposure class shall be done as an inflow as well as an outflow to the same exposure class.
Na tej podlagi bi se pri razvrstitvi ocen v okviru spodnjega drevesa odločanja upošteval naslednji vrstni red:
The exposure type does not change because of unfunded credit protection.
pozicije v listinjenju;
If an exposure is secured by an unfunded credit protection, the secured part is assigned as an outflow e.g. in the exposure class of the obligor and as an inflow in the exposure class of the protection provider.
postavke, povezane z zelo visokim tveganjem;
However, the type of the exposure does not change due to the change of the exposure class.
neplačane izpostavljenosti;
The substitution effect in the COREP reporting framework shall reflect the risk weighting treatment effectively applicable to the covered part of the exposure.
izpostavljenosti iz naslova enot in deležev v kolektivnih naložbenih podjemih („KNP“)/izpostavljenosti iz naslova kritih obveznic (ločene kategorije izpostavljenosti);
As such, the covered part of the exposure is risk weighted according to the SA approach and shall be reported in the CR SA template.
izpostavljenosti, zavarovane s hipotekami na nepremičnine;
Reporting of Counterparty Credit Risk
druge postavke;
Exposures stemming from Counterparty Credit Risk positions shall be reported in templates CR SA or CR IRB independent from whether they are Banking Book items or Trading Book items.
izpostavljenosti do institucij in podjetij s kratkoročno bonitetno oceno;
The CR SA templates provide the necessary information on the calculation of own funds requirements for credit risk according to the standardised approach.
vse druge kategorije izpostavljenosti (ločene kategorije izpostavljenosti), ki vključujejo izpostavljenosti do enot centralne ravni držav ali centralnih bank, izpostavljenosti do enot regionalne ali lokalne ravni držav, izpostavljenosti do subjektov javnega sektorja, izpostavljenosti do multilateralnih razvojnih bank, izpostavljenosti do mednarodnih organizacij, izpostavljenosti do institucij, izpostavljenosti do podjetij in izpostavljenosti na drobno.
In particular, they provide detailed information on:
V primeru izpostavljenosti iz naslova enot in deležev v kolektivnih naložbenih podjemih in kadar je uporabljen pristop vpogleda (člen 132(3) do (5) CRR) se posamezne osnovne izpostavljenosti obravnavajo in razvrstijo v ustrezne vrstice uteži tveganja v skladu z njihovo obravnavo, vse posamezne izpostavljenosti pa se razvrstijo v kategorijo izpostavljenosti iz naslova enot in deležev v kolektivnih naložbenih podjemih („KNP“).
the distribution of the exposure values according to the different, exposure types, risk weights and exposure classes;
Če so kreditni izvedeni finančni instrumenti na podlagi n-tega neplačila iz člena 134(6) CRR ocenjeni, se razvrstijo neposredno v pozicije v listinjenju.
the amount and type of credit risk mitigation techniques used for mitigating the risks.
Če niso ocenjeni, se razvrstijo v kategorijo izpostavljenosti „druge postavke“.
Scope of the CR SA template
V tem primeru se nominalna vrednost pogodbe sporoči kot originalna izpostavljenost pred uporabo konverzijskih faktorjev v vrstici za „druge uteži tveganja“ (uporabi se utež, določena z vsoto iz člena 134(6) CRR).
According to Article 112 of CRR each SA exposure shall be assigned to one of the 16 SA exposure classes in order to calculate the own funds requirements.
V drugem koraku se zaradi tehnik za zmanjševanje kreditnega tveganja z učinki zamenjave izpostavljenosti prerazporedijo v kategorijo izpostavljenosti dajalca zavarovanj.
The information in CR SA is requested for the total exposure classes and individually for each of the exposure classes as defined for the standardised approach.
DREVO ODLOČANJA ZA RAZVRSTITEV ORIGINALNE IZPOSTAVLJENOSTI PRED UPORABO KONVERZIJSKIH FAKTORJEV V KATEGORIJE IZPOSTAVLJENOSTI NA PODLAGI STANDARDIZIRANEGA PRISTOPA V SKLADU S CRR
The total figures as well as the information of each exposure class are reported in a separate dimension.
Originalna izpostavljenost pred uporabo konverzijskih faktorjev
However the following positions are not within the scope of CR SA:
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(m)?
Exposures assigned to exposure class ‘items representing securitisation positions’ according to Article 112 (m) of CRR which shall be reported in the CR SEC templates.
pozicije v listinjenju
Exposures deducted from own funds.
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(k)?
The scope of the CR SA template covers the following own funds requirements:
Postavke, povezane z zelo visokim tveganjem (glej tudi člen 128)
Credit risk in accordance with Chapter 2 (Standardised Approach) of Title II of Part Three of CRR in the banking book, among which Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the banking book;
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(p)?
Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the trading book;
Izpostavljenosti iz naslova lastniških instrumentov (glej tudi člen 133).
Settlement risk arising from free deliveries in accordance with Article 379 of CRR in respect of all the business activities.
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(j)?
The scope of the template are all exposures for which the own funds requirements are calculated according to part 3 title II chapter 2 of CRR in conjunction with part 3 title II chapter 4 and 6 of CRR.
Ali ustreza razvrstitvi v kategoriji izpostavljenosti iz člena 112(l) in (o)?
Institutions that apply Article 94(1) of CRR also need to report their trading book positions in this template when they apply part 3 title II chapter 2 of CRR to calculate the own funds requirements thereof (part 3 title II chapter 2 and 6 and title V of CRR).
Izpostavljenosti iz naslova enot ali deležev v kolektivnih naložbenih podjemih (KNP).
Therefore the template provides not only detailed information on the type of the exposure (e.g. on balance sheet/off balance sheet items), but also information on the allocation of risk weights within the respective exposure class.
Izpostavljenosti iz naslova naložb v krite obveznice (glej tudi člen 129).
In addition CR SA includes memorandum items in rows 290 to 320 in order to collect further information about exposures secured by mortgages on immovable property and exposures in default.
Ti kategoriji izpostavljenosti sta ločeni druga od druge (glej opombe glede pristopa vpogleda v zgornjem odgovoru).
These memorandum items shall only be reported for the following exposure classes:
Zato je razvrstitev v eno od kategorij neposredna.
Central governments or central banks (Article 112 point (a) of CRR)
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(i)?
Regional governments or local authorities (Article 112 point (b) of CRR)
Izpostavljenosti, zavarovane s hipotekami na nepremičnine (glej tudi člen 124)
Public sector entities (Article 112 point (c) of CRR)
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(q)?
Institutions (Article 112 point (f) of CRR)
Ali ustreza razvrstitvi v kategorijo izpostavljenosti iz člena 112(n)?
Corporates (Article 112 point (g) of CRR)
Izpostavljenosti do institucij in podjetij s kratkoročno bonitetno oceno
Retail (Article 112 point (h) of CRR).
Spodnje kategorije izpostavljenosti so ločene druga od druge.
The reporting of the memorandum items affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of CRR nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA.
Izpostavljenosti do enot centralne ravni držav ali centralnih bank.
The memorandum rows provide additional information about the obligor structure of the exposure classes 'in default' or 'secured by immovable property'.
Izpostavljenosti do enot regionalne ali lokalne ravni držav.
Here exposures shall be reported where the obligors would have been reported in the exposure classes ‘Central governments or central banks’, ‘Regional governments or local authorities’, ‘Public sector entities’, ‘Institutions’, ‘Corporates’ and ‘Retail’ of CR SA, if those exposures were not assigned to the exposure classes 'in default' or 'secured by immovable property'.
Izpostavljenosti do subjektov javnega sektorja.
E.g. if an exposure, the risk exposure amounts of which are calculated subject to Article 127 of CRR and the value adjustments are less than 20 %, then this information is reported in CR SA, row 320 in the total and in the exposure class ‘in default’.
Izpostavljenosti do multilateralnih razvojnih bank.
If this exposure, before it defaulted, was an exposure to an institution then this information shall also be reported in row 320 of exposure class 'institutions'.
Izpostavljenosti do mednarodnih organizacij.
Assignment of exposures to exposure classes under the Standardised Approach
Izpostavljenosti do institucij.
In order to ensure a consistent categorisation of exposures into the different exposure classes as defined in Article 112 of CRR the following sequential approach shall be applied:
Izpostavljenosti do podjetij.
In the first step the Original exposure pre conversion factors is classified into the corresponding (original) exposure class as referred to in Article 112 of CRR, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Izpostavljenosti na drobno.
In a second step the exposures may be redistributed to other exposure classes due to the application of credit risk mitigation (CRM) techniques with substitution effects on the exposure (e.g. guarantees, credit derivatives, financial collateral simple method) via inflows and outflows.
Pojasnila glede obsega nekaterih posebnih kategorij izpostavljenosti iz člena 112 CRR
The following criteria apply for the classification of the Original exposure pre conversion factors into the different exposure classes (first step) without prejudice to the subsequent redistribution caused by the use of CRM techniques with substitution effects on the exposure or to the treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Kategorija izpostavljenosti „institucije“
For the purpose of classifying the original exposure pre conversion factor in the first step, the CRM techniques associated to the exposure shall not be considered (note that they shall be considered explicitly in the second phase) unless a protection effect is intrinsically part of the definition of an exposure class as it is the case in the exposure class mentioned in Article 112 point (i) of CRR (exposures secured by mortgages on immovable property).
Sporočanje izpostavljenosti znotraj skupine v skladu s členom 113(6) do (7) CRR se izvede, kakor sledi.
Article 112 of CRR does not provide criteria for disjoining the exposure classes.
Izpostavljenosti, ki izpolnjujejo zahteve iz člena 113(7) CRR, se poročajo v ustreznih kategorijah izpostavljenosti, v okviru katerih bi se sporočile, če to ne bi bile izpostavljenosti znotraj skupine.
This might imply that one exposure could potentially be classified in different exposure classes if no prioritisation in the assessment criteria for the classification is provided.
V skladu s členom 113(6) in (7) CRR „lahko institucija ob predhodni odobritvi pristojnih organov opusti uporabo zahtev iz odstavka 1 tega člena za izpostavljenosti te institucije do nasprotne stranke, ki je njena nadrejena oseba, njena odvisna družba, odvisna družba njene nadrejene družbe ali podjetje, s katerim je povezana v smislu člena 12(1) Direktive 83/349/EGS“.
The most obvious case arises between exposures to institutions and corporate with a short-term credit assessment (Article 112 point (n) of CRR) and exposures to institutions (Article 112 point (f) of CRR)/exposures to corporates (Article 112 point (g) of CRR).
To pomeni, da nasprotne stranke znotraj skupine niso nujno institucije, ampak tudi družbe, ki so razvrščene v druge kategorije izpostavljenosti, npr. družbe za pomožne storitve ali družbe v smislu člena 12(1) Direktive 83/349/EGS.
In this case it is clear that there is an implicit prioritisation in the CRR since it shall be assessed first if a certain exposure fit for being assigned to Short-term exposures to institutions and corporate and only afterwards do the same process for exposures to institutions and exposures to corporates.
Zato se izpostavljenosti znotraj skupine poročajo v ustrezni kategoriji izpostavljenosti.
Otherwise it is obvious that the exposure class mentioned in Article 112 point (n) of CRR shall never be assigned an exposure.
Kategorija izpostavljenosti „krite obveznice“
The example provided is one of the most obvious examples but not the only one.
Razvrščanje izpostavljenosti na podlagi standardiziranega pristopa v kategorijo izpostavljenosti „krite obveznice“ se izvede, kakor sledi.
It is worth noting that the criteria used for establishing the exposure classes under the standardised approach are different (institutional categorisation, term of the exposure, past due status, etc.) which is the underlying reason for non disjoint groupings.
Obveznice, kot so opredeljene v členu 52(4) Direktive 2009/65/ES, izpolnjujejo zahteve iz člena 129(1) do (2) CRR, da se lahko razvrstijo v kategorijo izpostavljenosti „krite obveznice“.
For a homogeneous and comparable reporting it is necessary to specify prioritisation assessment criteria for the assignment of the Original exposure pre conversion factor by exposure classes, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Izpolnjevanje navedenih zahtev je treba preveriti v vsakem primeru.
The prioritisation criteria presented below using a decision tree scheme are based on the assessment of the conditions explicitly laid down in the CRR for an exposure to fit in a certain exposure class and, if it is the case, on any decision on the part of the reporting institutions or the supervisor on the applicability of certain exposure classes.
Kljub temu se obveznice, ki so v skladu s členom 52(4) Direktive 2009/65/ES in izdane pred 31. decembrom 2007, prav tako razvrstijo v kategorijo izpostavljenosti „krite obveznice“ zaradi člena 129(6) CRR.
As such, the outcome of the exposure assignment process for reporting purposes would be in line with CRR provisions.
Kategorija izpostavljenosti „kolektivni naložbeni podjemi“
This does not preclude institutions to apply other internal assignment procedures that may also be consistent with all relevant CRR provisions and its interpretations issued by the appropriate fora.
Če se uporabi možnost iz člena 132(5) CRR, se izpostavljenosti iz naslova enot in deležev v kolektivnih naložbenih podjemih poročajo kot bilančne postavke v skladu s prvim stavkom člena 111(1) CRR.
An exposure class shall be given priority to others in the assessment ranking in the decision tree (i.e. it shall be first assessed if an exposure can be assigned to it, without prejudice to the outcome of that assessment) if otherwise no exposures would potentially be assigned to it.
Vrednost izpostavljenosti brez upoštevanja prilagoditev vrednosti in rezervacij, konverzijskih faktorjev in učinka tehnik za zmanjševanje kreditnega tveganja z naslednjimi opredelitvami, ki izhajajo iz člena 111(2) CRR.
This would be the case when in the absence of prioritisation criteria one exposure class would be a subset of others.
Za izvedene finančne instrumente, repo posle, posle posoje/izposoje vrednostnih papirjev ali blaga, posle z dolgim rokom poravnave in posle kreditiranja za povečanje trgovalnega portfelja, za katere se uporablja pog lavje 6 naslova II dela 3 CRR ali člen 92(3)(f) CRR, originalna izpostavljenost ustreza vrednosti izpostavljenosti za kreditno tveganje nasprotne stranke, izračunani v skladu z metodami iz poglavja 6 naslova II dela 3 CRR.
As such the criteria graphically depicted in the following decision tree would work on a sequential process.
Za vrednosti izpostavljenosti iz naslova zakupa se uporablja člen 134(7) CRR.
With this background the assessment ranking in the decision tree mentioned below would follow the following order:
V primeru bilančnega pobota v skladu s členom 219 CRR se vrednosti izpostavljenosti poročajo v skladu s prejetim zavarovanjem z denarnimi sredstvi.
Securitisation positions;
V primeru okvirnih pogodb o pobotu, ki zajemajo repo posle in/ali posle posoje/izposoje vrednostnih papirjev ali blaga in/ali druge posle z instrumenti kapitalskega trga, za katere se uporablja poglavje 6 naslova II dela 3 CRR, se v stolpec 010 vključi učinek stvarnega kreditnega zavarovanja v obliki okvirnih pogodb o pobotu iz člena 220(4) CRR.
Items associated with particular high risk;
Zato se v primeru okvirnih pogodb o pobotu, ki zajemajo repo posle, za katere se uporabljajo določbe iz poglavja 6 naslova II dela 3 CRR, E*, izračunan v skladu s členoma 220 in 221 CRR, sporoči v stolpcu 010 predloge CR SA.
Exposures in default;
(–) Prilagoditve vrednosti in rezervacije, povezane z originalno izpostavljenostjo
Exposures in the form of units or shares in collective investment undertakings (‘CIU’)/Exposures in the form of covered bonds (disjoint exposure classes);
Člena 24 in 110 CRR
Exposures secured by mortgages on immovable property;
Prilagoditve vrednosti in rezervacije za kreditne izgube, nastale v skladu z računovodskim okvirom, ki se uporablja za subjekt.
Other items;
Izpostavljenosti z odštetimi prilagoditvami vrednosti in rezervacijami
Exposures to institutions and corporates with a short-term credit assessment;
Vsota stolpcev 010 in 030.
All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.
Tehnike za zmanjševanje kreditnega tveganja iz člena 4(57) CRR, ki zmanjšujejo kreditno tveganje izpostavljenosti prek zamenjave izpostavljenosti, kot je opredeljeno spodaj v okviru polja Zamenjava izpostavljenosti zaradi zmanjševanja kreditnega tveganja.
In the case of exposures in the form of units or shares in collective investment undertakings and where the look through approach (Article 132(3) to (5) of CRR) is used, the underlying individual exposures shall be considered and classified into their corresponding risk weight line according to their treatment, but all the individual exposures shall be classified within the exposure class of exposures in the form of units or shares in collective investment undertakings (‘CIU’).
Če ima zavarovanje učinek na vrednost izpostavljenosti (npr. če se uporablja za tehnike za zmanjševanje kreditnega tveganja z učinki zamenjave na izpostavljenost), se omeji na vrednost izpostavljenosti.
In the case of ‘nth’ to default credit derivatives specified in Article 134(6) of CRR, if they are rated, they shall be directly classified as securitisation positions.
Postavke, ki se poročajo v tem polju:
If they are not rated, they shall be considered in the ‘Other items’ exposure class.
zavarovanje s premoženjem, vključeno v skladu z enostavno metodo za izračun učinkov zavarovanja s finančnim premoženjem;
In this latter case the nominal amount of the contract shall be reported as the Original exposure pre conversion factors in the line for ‘Other risk weights’ (the risk weight used shall be that specified by the sum indicated under Article 134(6) of CRR.
primerno osebno kreditno zavarovanje.
In a second step, as a consequence of credit risk mitigation techniques with substitution effects, exposures shall be reallocated to the exposure class of the protection provider.
Glej tudi navodila iz točke 4.1.1.
DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH ACCORDING TO CRR
Osebno kreditno zavarovanje: prilagojene vrednosti (Ga)
Original exposure pre conversion factors
Člen 235 CRR.
Does it fit for being assigned to the exposure class of Article 112 (m)?
Člen 239(3) CRR določa prilagojeno vrednost Ga osebnega kreditnega zavarovanja.
Securitisation positions
Jamstva
Does it fit for being assigned to the exposure class of Article 112point (k)?
Člen 203 CRR.
Items associated with particular high risk (also see Article 128)
Osebno kreditno zavarovanje, kot je opredeljeno v členu 4(59) CRR, ki se razlikuje od kreditnih izvedenih finančnih instrumentov.
Does it fit for being assigned to the exposure class of Article 112 point (p)?
Kreditni izvedeni finančni instrumenti
Equity exposures (also see Article 133)
Člen 204 CRR.
Does it fit for being assigned to the exposure class of Article 112 point (j)?
Stvarno kreditno zavarovanje
Does it fit for being assigned to the exposure classes of Article 112 points (l) and (o)?
Ta stolpca se nanašata na stvarno kreditno zavarovanje v skladu s členom 4(58) ter členi 196, 197 in 200 CRR.
Exposures in the form of units or shares in collective investment undertakings (CIU)
Zneski ne vključujejo okvirnih pogodb o pobotu (ki so že vključene v originalno izpostavljenost pred uporabo konverzijskih faktorjev).
Exposures in the form of covered bonds (also see Article 129)
Kreditni zapisi in pozicije bilančnega pobota, ki izhajajo iz primernih pogodb o bilančnem pobotu v skladu s členoma 218 in 219 CRR, se obravnavajo kot zavarovanje z denarnimi sredstvi.
These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above).
Zavarovanje s finančnim premoženjem: enostavna metoda
Therefore the assignment to one of them is straightforward.
Člen 222(1) do (2) CRR.
Does it fit for being assigned to the exposure class of Article 112 point (i)?
Drugo stvarno kreditno zavarovanje
Exposures secured by mortgages on immovable property (also see Article 124)
Člen 232 CRR.
Does it fit for being assigned to the exposure class of Article 112 point (q)?
Členi 222(3), 235(1) do (2) in člen 236 CRR.
Does it fit for being assigned to the exposure class of Article 112 point (n)?
Odlivi ustrezajo kritemu delu originalne izpostavljenosti pred uporabo konverzijskih faktorjev, ki se odbije od kategorije izpostavljenosti dolžnika in nato razvrsti v kategorijo izpostavljenosti dajalca zavarovanja.
Exposures to institutions and corporates with a short-term credit assessment
Ta znesek se obravnava kot priliv v kategorijo izpostavljenosti dajalca zavarovanja.
The exposure classes below are disjoint among themselves.
Poročajo se tudi prilivi in odlivi v isti kategoriji izpostavljenosti.
Exposures to central governments or central banks
Upoštevajo se izpostavljenosti, ki izhajajo iz možnih prilivov v druge predloge in odlivov iz drugih predlog.
Exposures to regional governments or local authorities
Znesek izpostavljenosti z odštetimi prilagoditvami vrednosti po upoštevanju odlivov in prilivov zaradi TEHNIK ZA ZMANJŠEVANJE KREDITNEGA TVEGANJA (CRM) Z UČINKI ZAMENJAVE NA IZPOSTAVLJENOST.
Exposures to public sector entities
Členi 223, 224, 225, 226, 227 in 228 CRR.
Exposures to multilateral development banks
Zajema tudi kreditne zapise (člen 218 CRR).
Exposures to international organisations
Kreditni zapisi in pozicije bilančnega pobota, ki izhajajo iz sprejemljivih pogodb o bilančnem pobotu v skladu s členoma 218 in 219 CRR, se obravnavajo kot zavarovanje z denarnimi sredstvi.
Exposures to institutions
Učinek zavarovanja razvite metode za izračun učinkov zavarovanja s finančnim premoženjem, ki se uporabi za izpostavljenost, zavarovano s primernim zavarovanjem s finančnim premoženjem, se izračuna v skladu s členi 223, 224, 225, 226, 227 in 228 CRR.
Exposures to corporates
Prilagoditev za nestanovitnost v zvezi z izpostavljenostjo
Retail exposures
Člen 223(2) do (3) CRR.