natgillin/translations-raw huggingface dataset:
These amounts are distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (matching liability, contingent liability or securities lending transaction).
Direktiva 2013/34/EU Evropskega parlamenta in Sveta z dne 26. junija 2013 o letnih računovodskih izkazih, konsolidiranih računovodskih izkazih in povezanih poročilih nekaterih vrst podjetij, spremembi Direktive 2006/43/ES Evropskega parlamenta in Sveta ter razveljavitvi direktiv Sveta 78/660/EGS in 83/349/EGS (UL L 182, 29.6.2013, str.
Collateral received re-used (receiving leg)
19).
See instructions for row 130 of the AE-COL template and column 040 of the AE-SOU template.
DOBRO IME (–)/(+) NEGATIVNO DOBRO IME
The amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the transaction that generated for the entity the reception of the collateral that is being re-used (receiving leg).
NAVADNI LASTNIŠKI TEMELJNI KAPITAL
Collateral received re-used (re-using leg)
OSEBNO KREDITNO ZAVAROVANJE:
The amounts are reported at fair value and distributed among the set of residual maturity buckets specified in the columns according to the residual maturity of the source of its encumbrance (re-using leg):
PRILAGOJENE VREDNOSTI (Ga)
matching liability, contingent liability or securities lending transaction.
Postavke 1.1.1.1.4 do 1.1.1.1.4.3 ne vključujejo dejanskih ali pogojnih obveznosti nakupa lastnih instrumentov navadnega lastniškega temeljnega kapitala.
Open maturity
Dejanske ali pogojne obveznosti nakupa lastnih instrumentov navadnega lastniškega temeljnega kapitala se poročajo ločeno v postavki 1.1.1.1.5.
On demand, without a specific maturity date
Člen 4(1)(27), člen 36(1)(i), členi 43, 45 in 47, člen 48(1)(b), člen 49(1) do (3) in člen 79 CRR.
Overnight
Postavke 1.1.2.1.4 do 1.1.2.1.4.3 ne vključujejo dejanskih ali pogojnih obveznosti nakupa lastnih instrumentov navadnega lastniškega temeljnega kapitala.
Due date earlier or equal to 1 day
Dejanske ali pogojne obveznosti nakupa lastnih instrumentov dodatnega temeljnega kapitala se poročajo ločeno v postavki 1.1.2.1.5.
> 1 day<=1wk
Člen 4(1)(27), člen 56(c) ter členi 59, 60 in 79 CRR.
Due date later than 1 day and earlier than or equal to 1 week
Postavke 1.2.1.4 do 1.2.1.4.3 ne vključujejo dejanskih ali pogojnih obveznosti nakupa lastnih instrumentov dodatnega kapitala.
> 1 wk<=2wks
Dejanske ali pogojne obveznosti nakupa lastnih instrumentov dodatnega kapitala se poročajo ločeno v postavki 1.2.1.5.
Due date later than 1 week and earlier than or equal to 2 weeks
zneskov v zvezi z naložbami, za katere se uporablja katera koli druga možnost iz člena 49, in
> 2wks <=1mth
pozicij iz izvedbe prve prodaje teh instrumentov z obveznostjo odkupa, ki jih je institucija imela pet delovnih dni ali manj, in
Due date later than 2 weeks and earlier than or equal to 1 month
V skladu s členom 129(1) je varovalni kapitalski blažilnik dodatni znesek navadnega lastniškega temeljnega kapitala.
> 1mth <=3mths
Ker je stopnja varovalnega kapitalskega blažilnika v višini 2,5 % stalna, se znesek poroča v tem polju.
Due date later than 1 month and earlier than or equal to 3 months
V skladu z nekaterimi prehodnimi določbami je potreben odbitek od temeljnega kapitala.
> 3mths <=6mths
V tem primeru se preostali znesek odbitka ali odbitkov upošteva pri temeljnem kapitalu, v primeru dodatnega temeljnega kapitala, ki ni zadosten, da bi lahko pokril ta znesek, pa se presežek odbije od navadnega lastniškega temeljnega kapitala.
Due date later than 3 months and earlier than or equal to 6 months
Učinek zamenjave v okviru poročanja COREP odraža tveganju prilagojeno obravnavanje, ki se dejansko uporablja za zavarovani del izpostavljenosti.
> 6mths<=1yr
Zavarovani del izpostavljenosti je kot tak prilagojen tveganju v skladu s standardiziranim pristopom in se poroča v predlogi CR SA.
Due date later than 6 months and earlier than or equal to 1 year
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.
> 1yr <=2yrs
150–210
Due date later than 1 year and earlier than or equal to 2 years
190–210
> 2yrs <=3yrs
010–300
Due date later than 2 years and earlier than or equal to 3 years
010–001 – 010–NNN
> 3yrs <=5yrs
080–110
Due date later than 3 years and earlier than or equal to 5 years
100–110
> 5yrs <=10yrs
150–180
Due date later than 5 years and earlier than or equal to 10 years
220–320
> 10yrs
220–260
Due date later than 10 years
070–090
This template requires institutions to calculate the level of asset encumbrance in a number of stressed scenarios.
150–170
Contingent encumbrance refers to the additional assets which may need to be encumbered when the reporting institutions faces adverse developments triggered by an external event over which the reporting institution has no control (including a downgrade, decrease of the fair value of the encumbered assets or a general loss of confidence).
220–240
In these cases, the reporting institution will need to encumber additional assets as a consequence of already existing transactions.
060–090
The additional amount of encumbered assets shall be net of the impact of the institution's hedge transactions against the events described under the aforementioned stressed scenarios.
080–090
This template includes the following two scenarios for reporting contingent encumbrance which are set out in more detail in points 4.1.1. and 4.1.2.
130–160
The information reported shall be the institution's reasonable estimate based on the best available information.
200–320
Decrease of the fair value of the encumbered assets by 30 %.
440–450
This scenario only covers a change in the underlying fair value of the assets, and not any other change which may affect its carrying amount such as foreign exchange gains or losses or potential impairment.
040–090
The reporting institution may then be forced to post more collateral in order to keep the value of the collateral constant.
100–150
A 10 % depreciation in each currency in which the institution has aggregate liabilities amounting to or exceeding 5 % of the institution's total liabilities.
180–230
The scenarios shall be reported independently of each other, and significant currency depreciations shall also be reported independently of depreciations of other significant currencies.
240–290
Consequently institutions shall not take correlations between the scenarios into account.
310–360
Scenario A:
370–420
Decrease of 30 % of encumbered assets
430–540
It shall be assumed that all encumbered assets decrease 30 % in value.
080–100
The need of additional collateral arising from such a decrease shall take into account existing levels of over-collateralisation, such that only the minimum collateralisation level is maintained.
120–130
The need of additional collateral shall also take into account the contractual requirements of the contracts and agreements impacted, including threshold triggers.
140–220
Only contracts and agreements, where there is a legal obligation to supply additional collateral shall be included.
230–300
This includes covered bond issues where there is a legal requirement to uphold minimum levels of over collateralisation but no requirement to maintain existing rating levels on the covered bond.
230–250
Scenario B:
260–280
Depreciation of 10 % in significant currencies
310–400
A currency is a significant currency if the reporting institution has aggregate liabilities in that currency amounting to or exceeding 5 % of the institution's total liabilities
310–330
The calculation of a 10 % depreciation shall take into account both changes on the asset and liability side, i.e. focus the asset-liability mismatches.
340–360
For instance a repo transactions in USD based on USD assets does not cause additional encumbrance, whereas a repo transaction in USD based on a EUR asset causes additional encumbrance.
370–400
All transactions which have a cross-currency element shall be covered by this calculation.
450–510
See instructions concerning specific columns of the AE-SOU template in point 1.5.1.
460–470
The content of the columns in AE-CONT template does not differ from the AE-SOU template.
Institucije, ki uporabljajo pristop BIA, TSA in/ali ASA, izračunajo svojo kapitalsko zahtevo na podlagi informacij ob koncu poslovnega leta.
Same instructions and data as for column 010 of the AE-SOU template.
Kadar revidirani podatki niso na razpolago, lahko institucije uporabijo ocene poslovanja.
Amount of the matching financial liabilities, contingent liabilities (loan commitments received and financial guarantees received) and of the securities lent with non–cash collateral, insofar as these transactions entail asset encumbrance for that institution.
010–070
As referred for each row in the template, financial liabilities are reported at their carrying amount, contingent liabilities at their nominal and securities lent with non-cash collateral at their fair value.
Število dogodkov (vrstica 910) poroča se število dogodkov nad notranjo mejo po vrstah dogodkov za skupni znesek poslovnih področij.
A. Additional amount of encumbered assets
Ta znesek je lahko nižji od seštevka števila dogodkov po poslovnih področjih, saj se dogodki z več učinki (učinki v različnih poslovnih področjih) obravnavajo kot en dogodek.
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of occurrence of scenario A.
910–950/080
Following the instructions laid down in Part A of this Annex, these amounts are reported at their carrying amount if the amount is related to assets of the reporting institution or at their fair value if related to collateral received.
Znesek skupne izgube za vsako vrstico od 920 do 924 je znesek skupne izgube enak horizontalnemu seštevku zneskov skupnih izgub po vrsti dogodka v zadevni vrstici.
Amounts exceeding the non-encumbered assets and collateral of the institution are reported at fair value.
Znesek skupne izgube v vrstici 920 je enak vertikalnemu seštevku zneskov skupnih izgub po poslovnem področju v stolpcu 080.
Significant currency 1
020–200
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 1 in scenario B.
030–050
See rules for amount types in row 020.
060–080
Significant currency 2
090–110
Additional amount of assets that would become encumbered due to a legal, regulatory or contractual provision that could be triggered in the event of a depreciation of significant currency number 2 in scenario B.
120–210
The information in this template is reported for all UCITS-compliant covered bonds issued by the reporting institution.
410–420
UCITS-compliant covered bonds are the bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC.
050–070
These are covered bonds issued by the reporting institution if the reporting institution is in relation to the covered bond subject by law to special public supervision designed to protect bond-holders and if for such covered bond it is required that sums deriving from the issue of those bonds shall be invested in accordance with the law in assets which, during the whole period of validity of the bonds, are capable of covering claims attaching to the bonds and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest.
020–030
Covered bonds issued by or on behalf of the reporting institution that are not UCITS-compliant covered bonds shall not be reported within the AE-CB templates.
060–070
The reporting shall be based on the statutory covered bond regime, i.e. the legal framework which applies the to the covered bond programme.
100–120
Instructions concerning z-axis
130–480
z-axis
100–140
Cover pool identifier (open)
150–160
The cover pool identifier consists of the name or unambiguous abbreviation of the cover pool issuing entity and the designation of the cover pool that individually is subject to the relevant covered bond protective measures.
MRS 1, 78.(e) člen;
Nominal amount
Priloga V, del 2, točka 14
Nominal amount is the sum of claims to payment of principal, determined in accordance with the respective statutory covered bond regime's rules that apply for determining sufficient coverage.
CRR, člen 4(1)(124)
Present value (swap)/Market value
MRS 1, 82.(h) člen;
Present value (swap) is the sum of claims to payment of principal and interest, as discounted by a foreign exchange-specific risk-free yield curve, determined in accordance with the relevant statutory covered bond regime's rules that apply for determining sufficient coverage.
MRS 28, 11. člen
For columns 080 and 210 referring to cover pool derivative positions, the amount to be reported is its market value.
MRS 21, 52.(b) člen;
Asset-specific value
MRS 21, 32., 38.–49. člen
The asset-specific value is the economic value of the cover pool assets, as may be described by a fair value according to IFRS 13, a market value observable from executed transactions in liquid markets, or a present value that would discount future cash flows of an asset by an asset-specific interest rate curve.
MRS 36, 88.–99., 124. člen;
Carrying amount of a covered bond liability or a cover pool asset is the accounting value at the covered bond issuer.
MSRP 3, B67.(d)(v) člen
Compliance with Article 129 of CRR?
MRS 1, 54.(c) člen;
[YES/NO]
CRR, člen 4(1)(115)
Institutions shall specify whether the cover pool meets the requirements set out in Article 129 of CRR in order to be eligible for the preferential treatment set out in Article 129(4) and (5) of that Regulation.
MRS 1, 54.(j) člen;
If YES, indicate primary asset class of the cover pool
MSRP 5, 38. člen
If the cover pool is eligible for the preferential treatment set out in Article 129(4) and (5) of CRR (answer YES in column 011), the primary asset class of the cover pool shall be indicated in this cell.
MRS 1, 81.A(c) člen;
The classification in Article 129(1) of that Regulation shall be used for this purpose and codes “a”, “b”, “c”, “d”, “e”, “f” and “g” shall be indicated accordingly.
MRS 1, 106. člen, MRS 32, 34., 33. člen;
Code “h” will be applied when the primary asset class of the cover pool does not fall under any of the previous categories.
MRS 1, 54.(q), 106.(a) člen;
Covered bond liabilities
CRR, člen 4(1)(124)
Covered bond liabilities are the liabilities of the issuing entity incurred by issuing covered bonds and extends to all positions as defined by the respective statutory covered bond regime that are subject to the relevant covered bond protective measures (this may, for instance, include securities in circulation as well as the position of counterparts of the covered bond issuer in derivative positions with, from the perspective of the covered bond issuer, a negative market value attributed to the cover pool and treated as covered bond liabilities in accordance with the relevant statutory covered bond regime).
MRS 28, 11. člen;
Reporting date
‚trgovalne finančne obveznosti‘ in
Amounts of covered bond liabilities, excluding cover pool derivative positions, according to the different future date ranges.
‚drugi zavarovani krediti‘ vključujejo kredite, ki so formalno kriti z zavarovanjem, neodvisno od njihovega razmerja med kreditom in zavarovanjem (tj. razmerja med vrednostjo kredita in vrednostjo zavarovanja), ki niso ‚krediti, zavarovani z nepremičninami‘, ‚finančni najem‘ in ‚krediti z začasnim odkupom‘.
+ 6 months
To zavarovanje vključuje zastavo vrednostnih papirjev, denarnih sredstev in drugih zavarovanj;
The date “+ 6 months” is the point in time 6 months after the reporting reference date.
‚nečrpane kreditne obveznosti (undrawn credit facilities)‘, ki zajemajo pogodbe o ‚nakupu vrednostnih papirjev‘ ali ‚zagotavljanju jamstev‘;
Amounts shall be provided assuming no change in covered bond liabilities compared to the reporting reference date except for amortization.
‚nečrpane kreditne obveznosti (undrawn credit facilities) za garancije za resnost ponudbe in garancije za dobro izvedbo del‘;
In the absence of a fixed payment schedule, for amounts outstanding at future dates the expected maturity is to be used in a consistent manner.
Ti dobički in izgube se sporočijo tako kot za vključitev v izkaz poslovnega izida, torej se sporočijo zneski pred davki.
+ 12 months — + 10 years
‚Računovodski obseg konsolidacije‘ vključuje knjigovodsko vrednost sredstev, obveznosti in lastniškega kapitala ter nominalne zneske zunajbilančnih izpostavljenosti, ki se izračunajo z uporabo računovodskega obsega konsolidacije, kar pomeni, da se v konsolidacijo vključijo zavarovalnice in nefinančne družbe.
As for “+ 6 months” (column 030) for the respective point in time from the reporting reference date.
‚oznaka NACE‘ se določi na podlagi glavne dejavnosti podjetja, v katero se vlaga.
Cover pool derivative positions with net negative market value
060–110
The net negative market value of cover pool derivative positions which from the perspective of the covered bond issuer have a net negative market value.
120–180
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a negative market value require coverage by eligible cover pool assets.
210–230
The net negative market value is to be reported for the reporting reference date only.
240–310
External credit rating on covered bond
učinek zamenjave, stvarno kreditno zavarovanje razen učinka zamenjave in obravnava nepremičnin.
Information on external credit ratings on the respective covered bond, as existing on the reporting date, is to be provided.
270–290
Credit rating agency 1
330–350
If a credit rating of at least one credit rating agency exists as of the reporting date, the name of one of these credit rating agencies shall be provided here.
010–360
If credit ratings by more than three credit rating agencies exist as of the reporting date, the three credit rating agencies to whom information is provided shall be selected based on their respective market prevalence.
050–360
Credit rating 1
020–250
The credit rating issued by the credit rating agency reported in column 090 on the covered bond as of the reporting reference date.
010–260
If long- and short-term credit ratings by the same credit rating agency exist, the long-term credit rating is to be reported.
030–260
The credit rating to be reported shall include any modifiers.
AE-Viri; r110, c010
Credit rating agency 2 and credit rating agency 3
AE-Sredstva; r100, c10
As for credit rating agency 1 (column 090) for further credit rating agencies that have issued credit ratings on the covered bond as of the reporting reference date.
AE-Viri; r110, c030
Credit rating 2 and credit rating 3
AE-Viri; r060, c010
As for credit rating 1 (column 100) for further credit ratings issued by credit rating agencies 2 and 3 on the covered bond existing as of the reporting reference date.
AE-Viri; r060, c030
Cover pool
AE-Nezastavljeno; r010, c040
The cover pool consist of all positions, including cover pool derivative positions, from the perspective of the covered bond issuer, with a net positive market value, that are subject to the respective covered bond protective measures.
AE-Sredstva; r100, c60
Amounts of assets in the cover pool, excluding cover pool derivative positions.
AE-Nezastavljeno; r020, c010
This amount includes minimum over-collateralisation requirements plus any additional over-collateralisation in excess of the minimum, to the extent subject to the respective covered bond protective measures.
Znesek ustreznih finančnih obveznosti, pogojnih obveznosti (prejetih obveznosti iz kreditov in prejetih finančnih jamstev) ter posojenih vrednostnih papirjev z zavarovanjem z nedenarnimi sredstvi, če ti posli vključujejo obremenitev sredstev za zadevno institucijo.
The reporting date “+ 6 months” is the point in time 6 months after the reporting reference date.
Finančne obveznosti se sporočijo po njihovi knjigovodski vrednosti, pogojene obveznosti se sporočijo po njihovi nominalni vrednosti, posojeni vrednostni papirji z zavarovanjem z nedenarnimi sredstvi pa se sporočijo po njihovi pošteni vrednosti.
Amounts shall be provided assuming no change in cover pool compared to the reporting date except for amortization.
020–140
In the absence of a fixed payment schedule, for amounts outstanding at future dates expected maturity is to be used in a consistent manner.
040–070
As for “+ 6 months” (column 160) for the respective point in time from the reporting reference date.
090–140
Cover pool derivative positions with net positive market value
150–250
The net positive market value of cover pool derivative positions which, from the perspective of the covered bond issuer, have a net positive market value.
170–200
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a positive market value would not form part of the covered bond issuer's general insolvency estate.
220–250
The net positive market value is to be reported for the reporting date only.
130–140
Cover pool amounts in excess of minimum coverage requirements
STVARNO KREDITNO ZAVAROVANJE.
Amounts of cover pool, including cover pool derivative positions with net positive market values, in excess of requirements of minimum coverage (over-collateralisation).
RAZVITA METODA ZA IZRAČUN UČINKOV ZAVAROVANJA S FINANČNIM PREMOŽENJEM
As per the relevant statutory covered bond regime
Stolpec 060 vključuje zneske posameznih instrumentov pred uporabo prehodnih določb, tj. osnovni znesek, potreben za izračun prilagoditev.
Amounts of over-collateralisation compared with the minimum coverage required by the relevant statutory covered bond regime.
V tej vrstici so navedeni učinki prehodnih določb na manjšinske deleže, sprejemljive kot navaden lastniški temeljni kapital, kvalificirane instrumente temeljnega kapitala, sprejemljive kot konsolidirani dodatni temeljni kapital, in kvalificirani kapital, sprejemljiv kot konsolidirani dodatni kapital.
As per credit rating agencies' methodology to maintain current external credit rating on covered bond
KREDITNO TVEGANJE, KREDITNO TVEGANJE NASPROTNE STRANKE, TVEGANJE ZMANJŠANJA VREDNOSTI, PROSTE IZROČITVE IN TVEGANJE PORAVNAVE/IZROČITVE
Amounts of over-collateralisation compared with the level that, according to information on the respective credit rating agency's methodology available to the covered bond issuer, would at a minimum be required to support the existing credit rating issued by the respective credit rating agency.
nedolžniške izpostavljenosti, ki vsebujejo podrejeno terjatev do dela preostalega premoženja izdajatelja, ali
Amounts of over-collateralisation compared with the level that, according to information on the methodology of credit rating agency 1 (column 090) available to the covered bond issuer, would at a minimum be required to support credit rating 1 (column 100).
Upoštevati je treba, da kapitalske zahteve za proste izročitve iz člena 379 CRR ne spadajo v obseg predloge CR SETT in se poročajo v predlogah za kreditno tveganje (CR SA, CR IRB).
The instructions for credit rating agency 1 (column 230) also apply to credit rating agency 2 (column 110) and credit rating agency 3 (column 130).
Direktiva o računovodskih izkazih bank, člen 4, Obveznosti(10);