natgillin/translations-raw huggingface dataset:
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Sporočiti se morajo tudi ocenjene izgube.
Exposures to General governments that are central governments and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
Podatki o izgubah se zbirajo za vsak kredit posebej, tj. združevanje posameznih podatkov o izgubi iz naslova izpostavljenosti, zavarovanih z nepremičninami.
Regional governments or local authorities [Central governments and central banks]
Referenčni datum: Za poročanje o izgubah se uporabi vrednost izpostavljenosti ob neplačilu.
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
O izgubah je treba poročati za vsa neplačila v zvezi s krediti, zavarovanimi z nepremičninami, ki nastanejo v zadevnem obdobju poročanja in ne glede na to, ali je proces izterjave v zadevnem obdobju končan ali ne.
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Podatki o izgubah, sporočeni na dan 30. junij, se nanašajo na obdobje od 1. januarja do 30. junija, podatki o izgubah, sporočeni na dan 31. december, pa se nanašajo na celotno koledarsko leto.
Public sector entities [Central governments and central banks]
Ker je lahko med neplačilom in unovčenjem izgub precejšnji časovni zamik, se o ocenah izgub (ki vključujejo nedokončan proces izterjave) poroča, kadar izterjava ni končana v obdobju poročanja.
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Za vsa neplačila, ugotovljena v obdobju poročanja, so na voljo trije scenariji: (i.) neplačani kredit se lahko prestrukturira tako, da ni več obravnavan kot neplačan (ugotovljena ni nobena izguba); (ii.) dokončano je unovčenje celotnega zavarovanja s premoženjem (končan proces izterjave, dejanska izguba je znana); ali (iii.) proces izterjave je nedokončan (uporabiti je treba ocene izgub).
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(b) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Poročanje o izgubah vključuje samo izgube iz scenarija (ii.), tj. unovčenja zavarovanja s premoženjem (ugotovljena izguba), in scenarija (iii.), tj. nedokončanega procesa izterjave (ocene izgub).
International Organisations [Central governments and central banks]
Ker se o izgubah poroča le za izpostavljenosti, katerih neplačilo je nastopilo v obdobju poročanja, se spremembe izgub iz izpostavljenosti, katerih neplačilo je nastopilo v prejšnjih obdobjih poročanja, ne upoštevajo v podatkih, zajetih v poročanje.
Exposures to General governments that are International Organisations and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
To je, prihodki iz unovčitve zavarovanja s premoženjem v poznejšem obdobju poročanja ali stroški, ki so nižji od predhodnih ocen, niso vključeni v poročanje.
Exposures to General governments that are International Organisations and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Vloga ocene vrednosti nepremičnine: Zadnja ocena vrednosti nepremičnine pred datumom nastopa neplačila izpostavljenosti je potrebna kot referenčni datum za poročanje o delu izpostavljenosti, zavarovanemu s hipotekami na nepremičnine.
Exposures subject to market risk
Po nastopu neplačila se lahko vrednost nepremičnine ponovno oceni.
Market risk exposures cover positions for which own funds requirements are calculated according to Title IV of Part Three CRR.
Ta nova vrednost pa ne sme biti pomembna za opredelitev dela izpostavljenosti, ki je bil prvotno v celoti (in popolnoma) zavarovan s hipotekami na nepremičnine.
170-230
Vendar se nova vrednost nepremičnine upošteva pri poročanju o ekonomski izgubi (znižana vrednost nepremičnine je del ekonomskih stroškov).
BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY
To pomeni, da se zadnja ocena vrednosti premoženja pred nastopom neplačila uporabi za določanje, kateri del izgube se mora poročati v polju 010 (opredelitev vrednosti izpostavljenosti, ki so v celoti in popolnoma zavarovane), ponovno ocenjena vrednost premoženja pa za znesek, ki se poroča (ocena morebitne izterjave na podlagi zavarovanja s premoženjem) v poljih 010 in 030.
Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions.
Obravnava prodaje kreditov v obdobju poročanja: Institucija, ki ima zadevno izpostavljenost do konca obdobja poročanja, poroča o izgubah, vendar le, če je bilo ugotovljeno neplačilo za zadevno izpostavljenost.
Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows:
Vsota izgub iz naslova kreditov do referenčnih ravni
[0 - 3M [: Less than 90 days
Člen 101(1)(a) oziroma (d) CRR.
[: Equal or greater than 90 days and less than 365 days
Tržna vrednost in hipotekarna kreditna vrednost v skladu s členom 4(74) in (76) CRR.
[: Equal or greater than 365 days and less than 730 days
V tem stolpcu so zbrane vse izgube iz naslova kreditov, zavarovanih s stanovanjskimi ali poslovnimi nepremičninami, do dela izpostavljenosti, ki se obravnava kot v celoti in popolnoma zavarovano v skladu s členom 124(1) CRR.
[: Equal or greater than 730 days and less than 1095 days
Od tega: nepremičnine, katerih vrednost je ocenjena s hipotekarno kreditno vrednostjo
[: Equal or greater than 1095 days and less than 1825 days
Poročanje o teh izgubah, kadar je vrednost zavarovanja s premoženjem izračunana kot hipotekarna kreditna vrednost.
[: Equal or greater than 1825 days and less than 3650 days
Vsota skupnih izgub
more: Equal or greater than 3650 days
Člen 101(1)(b) oziroma (e) CRR.
The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
V tem stolpcu so zbrane vse izgube iz naslova kreditov, zavarovanih s stanovanjskimi ali poslovnimi nepremičninami, do dela izpostavljenosti, ki se obravnava kot v celoti zavarovano v skladu s členom 124(1) CRR.
‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
Poročanje o teh izgubah, kadar je vrednost zavarovanja s premoženjem izračunana kot hipotekarna kreditna vrednost.
ANNEX III
Vsota izpostavljenosti
ANNEX VII
Člen 101(1)(c) oziroma (f) CRR.
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Vrednost, ki jo je treba sporočiti, je le del vrednosti izpostavljenosti, za katero se šteje, da je v celoti zavarovana z nepremičninami, tj. del, ki se šteje kot nezavarovan, se ne upošteva pri poročanju o izgubi.
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
V primeru neplačila je vrednost izpostavljenosti, ki se poroča, enaka vrednosti izpostavljenosti neposredno pred neplačilom.
This Annex complements the instructions in format of references included in the tables in Annex VI.
Stanovanjske nepremičnine
All the general instructions included in Part I of Annex II of this regulation shall also apply.
Poslovne nepremičnine
Reporting scope
PRILOGA IV
Data specified in Article 101(1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
PRILOGA XI
The template covers all national markets an institution/group of institution is exposed to (see Article 101(1) CRR).
POROČANJE O FINANČNEM VZVODU
According to Article 101(2) sentence 3 the data shall be reported for each property market within the Union separately.
OZNAČEVANJE PREDLOG IN DRUGI DOGOVORI
Definitions
OZNAČEVANJE PREDLOG
Definition of loss: “Loss” means “economic loss” as defined in Article 5(2) CRR, including losses stemming from leased property.
KRATICE
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc.) shall not be recognised when calculating losses stemming from immovable property.
STRUKTURA IN POGOSTOST
Losses of one position shall not be netted with the profit of a successful recovery of another position.
FORMULE ZA IZRAČUN KOLIČNIKA FINANČNEGA VZVODA
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
PRAGOVI POMEMBNOSTI ZA IZVEDENE FINANČNE INSTRUMENTE
All components need to be discounted to the reporting reference date.
C 47.00 – IZRAČUN KOLIČNIKA FINANČNEGA VZVODA (LRCalc)
Exposure value: The exposure value follows the rules stipulated 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).
C 40.00 – ALTERNATIVNA OBRAVNAVA MERE IZPOSTAVLJENOSTI (LR1)
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
BILANČNE IN ZUNAJBILANČNE POSTAVKE – DODATNA RAZČLENITEV IZPOSTAVLJENOSTI (LR2)
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
C 42.00 – ALTERNATIVNA OPREDELITEV KAPITALA (LR3)
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
ALTERNATIVNA RAZČLENITEV KOMPONENT MERE IZPOSTAVLJENOSTI KOLIČNIKA FINANČNEGA VZVODA (LR4)
Geographical breakdown
C 44.00 – SPLOŠNE INFORMACIJE (LR5)
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
Označevanje predlog in drugi dogovori
one total template
Označevanje predlog
one template for each national market in the Union where the institution is exposed to, and
Ta priloga vsebuje dodatna navodila v zvezi s predlogami za količnik finančnega vzvoda (v nadaljnjem besedilu: LR) iz Priloge X k tej uredbi.
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
Okvir skupaj zajema šest predlog:
Reporting of exposures and losses
: Izračun količnika finančnega vzvoda (LRCalc): izračun količnika finančnega vzvoda;
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce the risk-weighted exposure amount are reported in CR IP Losses.
: Predloga količnika finančnega vzvoda 1 (LR1): alternativna obravnava mere izpostavljenosti;
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 CRR), the exposures and losses concerned must not reported.
: Predloga količnika finančnega vzvoda 2 (LR2): bilančne in zunajbilančne postavke – dodatna razčlenitev izpostavljenosti;
Losses: The institution which has the exposure by the end of the reporting period shall report the losses.
: Predloga količnika finančnega vzvoda 3 (LR3): alternativna opredelitev kapitala;
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
: Predloga količnika finančnega vzvoda 4 (LR4): razčlenitev komponent za mere izpostavljenosti količnika finančnega vzvoda; in
Also estimated losses should be reported.
: Predloga količnika finančnega vzvoda 5 (LR5): splošne informacije.
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.
Za vsako predlogo so navedeni pravna podlaga in dodatne podrobne informacije v zvezi s splošnejšimi vidiki poročanja.
Reference date: The exposure value at default should be used for reporting of losses.
Dogovor glede oštevilčenja
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period and irrespective of whether the work out is completed during the period or not.
Pri sklicevanju na stolpce, vrstice in celice predlog se v dokumentu upošteva dogovor glede označevanja iz naslednjih odstavkov.
Loss data reported as of 30 June shall refer to the period 1 January until 30 June and loss data reported as of 31 December shall refer to the whole calendar year.
Pri sklicevanju na celotno vrstico ali stolpec se bo uporabila zvezdica.
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.
V primeru validacij znotraj predloge, pri katerih se uporabijo samo podatkovne točke zadevne predloge, v zapisih predloga ni navedena: vrstica;stolpec.
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).
Za namene poročanja o finančnem vzvodu se besedna zveza „od tega“ nanaša na postavko, ki je podskupina višje ravni kategorije izpostavljenosti, medtem ko se „pojasnjevalna postavka“ nanaša na ločeno postavko, ki ni podskupina kategorije izpostavljenosti.
Loss reporting shall include only losses stemming from scenario (ii.) realisation of collateral (observed losses) and scenario (iii.) incomplete workout (estimates of losses).
Poročanje v okviru obeh vrst celic je obvezno, razen če ni določeno drugače.
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.
Kratice
I.e. proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
Za namene te priloge in povezanih predlog se uporabljajo naslednje okrajšave:
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.
a.
After default, the property might be re-valued.
CRR, ki je okrajšava za uredbo o kapitalskih zahtevah in pomeni Uredbo (EU) št. 575/2013;
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.
b.
However the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
SFT, ki je okrajšava za posel financiranja z vrednostnimi papirji (Securities Financing Transaction) in pomeni „repo posel, posel posoje/izposoje vrednostnih papirjev ali blaga, posel z dolgim rokom poravnave in posel kreditiranja za povečanje trgovalnega portfelja“ iz Uredbe (EU) št. 575/2013;
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss shall 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 a possible workout from collateral) in cells 010 and 030.
c.
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 was identified.
CRM, ki je okrajšava za zmanjševanje kreditnega tveganja (Credit Risk Mitigation).
Sum of losses stemming from lending up to the reference percentages
Dogovor glede predznaka
Article 101(1) points a) and point (d) of CRR respectively,
Vsi zneski se sporočijo kot pozitivne vrednosti.
Market value and mortgage lending value according to Article 4(74) and (76) of CRR
Izjema so zneski, sporočeni v LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;310;010, LRCalc;320;010, LRCalc;270;010, LRCalc;280;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010, LR3;040;010, LR3;055;010, LR3;065;010, LR3;075;010 in LR3;085;010.
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 and completely secured according to Article 124 paragraph 1 of CRR.
Pri tem upoštevajte, da so vrednosti v LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 in LR3;085;010 lahko samo negativne vrednosti.
Of which: immovable property valued with mortgage lending value
Opozoriti je treba tudi, da so, razen v izjemnih primerih, vrednosti v LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010 in LR3;040;010 lahko samo pozitivne.
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.
Struktura in pogostost
Sum of overall losses
Predloga količnika finančnega vzvoda je razdeljena na dva dela.
Article 101(1) point (b) and point (e) CRR respectively
Del A zajema vse podatke, vključene v izračun količnika finančnega vzvoda, ki jih institucije predložijo pristojnim organom v skladu s prvim pododstavkom člena 430(1) CRR, del B pa zajema vse podatke, ki jih institucije predložijo v skladu z drugim pododstavkom člena 430(1) CRR (tj. za namene poročila iz člena 511 CRR).
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 paragraph 1 of CRR.
2.
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
Pri pripravi podatkov za ta ITS institucije proučijo možnost obravnave fiduciarnih sredstev v skladu s členom 429(13) CRR.
Sum of the exposures
Formule za izračun količnika finančnega vzvoda
Article 101(1) point (c) and point (f) CRR respectively
Količnik finančnega vzvoda temelji na meri kapitala in meri skupne izpostavljenosti, ki ju je mogoče izračunati na podlagi celic iz dela A.
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.
Količnik finančnega vzvoda – opredelitev, ki ne zajema prehodnih ureditev = LRCalc;310;010 / LRCalc;290;010.
In the event of default, the exposure value reported equals the exposure value directly before default.
Količnik finančnega vzvoda – opredelitev s prehodnimi ureditvami = LRCalc;320;010 / LRCalc;300;010.
Residential property
Pragovi pomembnosti za izvedene finančne instrumente
Commercial immovable property
Institucije izračunajo te mere na naslednji način:
ANNEX IV
Delež izvedenih finančnih instrumentov
ANNEX XI
Pri čemer je mera skupne izpostavljenosti (Total exposure measure) enaka: LRCalc;290;010.
REPORTING ON LEVERAGE
Skupna hipotetična vrednost v zvezi z izvedenimi finančnimi instrumenti = LR1; 010;070.
TEMPLATE LABELLING AND OTHER CONVENTIONS
Institucije morajo vedno sporočiti vrednost te celice.
TEMPLATE LABELLING
Obseg kreditnih izvedenih finančnih instrumentov = LR1;020;070 + LR1;050;070.
ABBREVIATIONS
Institucije morajo te celice vedno poročati.
STRUCTURE AND FREQUENCY
Institucije morajo v naslednjem poročevalskem obdobju poročati celice iz odstavka 14, če je izpolnjen kateri koli od naslednjih pogojev:
FORMULAS FOR LEVERAGE RATIO CALCULATION
delež izvedenih finančnih instrumentov iz odstavka 7 je večji od 1,5 % na dva zaporedna referenčna datuma poročanja;
MATERIALITY THRESHOLDS FOR DERIVATIVES
delež izvedenih finančnih instrumentov iz odstavka 7 je večji od 2,0 %.
C 47.00 – LEVERAGE RATIO CALCULATION (LRCalc)
Institucije, za katere skupna hipotetična vrednost v zvezi z izvedenimi finančnimi instrumenti, kot je opredeljena v odstavku 9, presega 10 milijard EUR, poročajo celice iz odstavka 14, čeprav njihov delež izvedenih finančnih instrumentov ne izpolnjuje pogojev iz odstavka 11.
C 40.00 – ALTERNATIVE TREATMENT OF THE EXPOSURE MEASURE (LR1)
Institucije morajo poročati celice iz odstavka 15, če je izpolnjen kateri koli od naslednjih pogojev:
C 41.00 – ON- AND OFF-BALANCE SHEET ITEMS – ADDITIONAL BREAKDOWN OF EXPOSURES (LR2)
obseg kreditnih izvedenih finančnih instrumentov iz odstavka 10 znaša več kot 300 milijonov EUR na dva zaporedna referenčna datuma poročanja;
ALTERNATIVE DEFINITION OF CAPITAL (LR3)
obseg kreditnih izvedenih finančnih instrumentov iz odstavka 10 znaša več kot 500 milijonov EUR.