natgillin/translations-raw huggingface dataset:
The impact of the expected credit loss provisions on Common Equity Tier 1 capital should not be fully neutralised during the transitional period.
Institucije, ki se odločijo za uporabo prehodne ureditve, bi morale prilagoditi izračun regulativnih postavk, na katere neposredno vplivajo rezervacije za pričakovane kreditne izgube, da bi zagotovili, da niso deležne neprimernih kapitalskih olajšav.
Institutions should decide whether to apply those transitional arrangements and inform the competent authority accordingly.
Na primer, posebne popravke zaradi kreditnega tveganja, ki zmanjšajo vrednost izpostavljenosti v okviru standardiziranega pristopa za kreditno tveganje, bi bilo treba zmanjšati s faktorjem, ki bo imel učinek na povečanje vrednosti izpostavljenosti.
During the transitional period, an institution should have the possibility to reverse once its initial decision, subject to the prior permission of the competent authority which should ensure that such decision is not motivated by considerations of regulatory arbitrage.
S tem bi zagotovili, da institucija ne bi imela hkrati ugodnosti od povečanja navadnega lastniškega temeljnega kapitala zaradi prehodne ureditve in zmanjšanja vrednost izpostavljenosti.
As expected credit loss provisions incurred after the day that an institution first applies IFRS 9 could rise unexpectedly due to a worsening macroeconomic outlook, institutions should be granted additional relief in such cases.
Institucije, ki se odločijo za uporabo prehodne ureditve za MSRP 9, določene v tej uredbi, bi morale javno razkriti svoj kapital, kapitalske količnike in količnike finančnega vzvoda z uporabo te prehodne ureditve in brez nje, da bi javnosti omogočili ugotovitev učinka te ureditve.
Institutions that decide to apply transitional arrangements should be required to adjust the calculation of regulatory items which are directly affected by expected credit loss provisions to ensure that they do not receive inappropriate capital relief.
Primerno je določiti tudi prehodno ureditev za izvzetje iz omejitve velikih izpostavljenosti, ki je na voljo za izpostavljenosti določenemu dolgu javnega sektorja držav članic, denominiranemu v domači valuti katere koli države članice.
For example, the specific credit risk adjustments by which the exposure value is reduced under the Standardised Approach for credit risk should be reduced by a factor which has the effect of increasing the exposure value.
Prehodno obdobje bi moralo trajati tri leta z začetkom 1. januarja 2018 za tovrstne izpostavljenosti, nastale 12. decembra 2017 ali pozneje, medtem ko bi morala biti predhodna pravila za izvzetje tovrstnih izpostavljenosti, nastale pred navedenim datumom, še naprej veljavna.
This would ensure that an institution would not benefit from both an increase in its Common Equity Tier 1 capital due to transitional arrangements as well as a reduced exposure value.
Da se zagotovi uporaba prehodne ureditve iz te uredbe od 1. januarja 2018, bi morala ta uredba začeti veljati dan po objavi v Uradnem listu Evropske unije.
Institutions that decide to apply the IFRS 9 transitional arrangements specified in this Regulation should publicly disclose their own funds, capital ratios and leverage ratios both with and without the application of those arrangements in order to enable the public to determine the impact of those arrangements.
Uredbo (EU) št. 575/2013 bi bilo zato treba ustrezno spremeniti –
It is also appropriate to provide for transitional arrangements for the exemption from the large exposure limit available for exposures to certain public sector debt of Member States denominated in the domestic currency of any Member State.
SPREJELA NASLEDNJO UREDBO:
The transitional period should have a duration of 3 years starting from 1 January 2018 for exposures of this type incurred on or after 12 December 2017, whilst exposures of this type incurred before that date should be grandfathered and should continue to benefit from the large exposures exemption.
Člen 1
In order to enable the transitional arrangements provided for in this Regulation to be applied from 1 January 2018, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union.
Uredba (EU) št. 575/2013 se spremeni:
Regulation (EU) No 575/2013 should therefore be amended accordingly,
vstavi se naslednji člen:
HAVE ADOPTED THIS REGULATION:
„Člen 473a
Article 1
Uvedba MSRP 9
Regulation (EU) No 575/2013 is amended as follows:
Z odstopanjem od člena 50 in do konca prehodnega obdobja iz odstavka 6 tega člena, lahko naslednji subjekti navadnemu lastniškemu temeljnemu kapitalu dodajo znesek, izračunan v skladu s tem odstavkom:
the following Article is inserted:
institucije, ki pripravljajo svoje računovodske izkaze skladno z mednarodnimi računovodskimi standardi, sprejetimi v skladu s postopkom iz člena 6(2) Uredbe (ES) št. 1606/2002;
‘Article 473a
institucije, ki v skladu s členom 24(2) te uredbe izvajajo vrednotenje aktivnih in zunajbilančnih postavk ter določitev kapitala skladno z mednarodnimi računovodskimi standardi, sprejetimi v skladu s postopkom iz člena 6(2) Uredbe (ES) št. 1606/2002;
Introduction of IFRS 9
institucije, ki izvajajo vrednotenje aktivnih in zunajbilančnih postavk skladno z računovodskimi standardi na podlagi Direktive 86/635/EGS ter pri tem uporabijo model za pričakovane kreditne izgube, ki je enak tistemu, ki se uporablja pri mednarodnih računovodskih standardih, sprejetih v skladu s postopkom iz člena 6(2) Uredbe (ES) št. 1606/2002.
By way of derogation from Article 50 and until the end of the transitional period set out in paragraph 6 of this Article, the following may include in their Common Equity Tier 1 capital the amount calculated in accordance with this paragraph:
Znesek iz prvega pododstavka, se izračuna kot vsota naslednjega:
institutions that prepare their accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002;
pri izpostavljenostih, za katere se uporablja utež tveganja v skladu s poglavjem 2 naslova II dela 3, se znesek (ABSA) izračuna v skladu z naslednjo formulo:
institutions that, pursuant to Article 24(2) of this Regulation, effect the valuation of assets and off-balance sheet items and the determination of own funds in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002;
pri čemer je:
institutions that effect the valuation of assets and off-balance sheet items in conformity with accounting standards under Directive 86/635/EEC and that use an expected credit loss model that is the same as the one used in international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002.
znesek, izračunan v skladu z odstavkom 2;
The amount referred to in the first subparagraph shall be calculated as the sum of the following:
znesek, izračunan v skladu z odstavkom 4 na podlagi zneskov, izračunanih v skladu z odstavkom 3;
for exposures which are subject to risk weighting in accordance with Chapter 2 of Title II of Part Three, the amount (ABSA) calculated in accordance with the following formula:
f veljavni faktor, določen v odstavku 6;
where:
t povečanje navadnega lastniškega temeljnega kapitala zaradi odbitka davka od zneskov A2,SA in A4,SA;
the amount calculated in accordance with paragraph 2;
pri izpostavljenostih, za katere se uporablja utež tveganja v skladu s poglavjem 3 naslova II dela 3, se znesek (ABIRB) izračuna v skladu z naslednjo formulo:
the amount calculated in accordance with paragraph 4 based on the amounts calculated in accordance with paragraph 3;
znesek, izračunan v skladu z odstavkom 2, prilagojen v skladu s točko (a) odstavka 5;
f the applicable factor laid down in paragraph 6;
znesek, izračunan v skladu z odstavkom 4 na podlagi zneskov, izračunanih v skladu z odstavkom 3 in prilagojenih v skladu s točkama (b) in (c) odstavka 5;
t increase of Common Equity Tier 1 capital that is due to tax deductibility of the amounts A2,SA and A4,SA;
t povečanje navadnega lastniškega temeljnega kapitala zaradi odbitka davka od zneskov A2,IRB in A4,IRB.
for exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three, the amount (ABIRB) calculated in accordance with the following formula:
Institucije zneska A2,SA in A2,IRB iz točk (a) oziroma (b) drugega pododstavka odstavka 1 kot večjega od zneskov iz točk (a) in (b) tega odstavka ločeno izračunajo za izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 2 naslova II dela 3, in za izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 3 naslova II dela 3:
the amount calculated in accordance with paragraph 2 adjusted in accordance with point (a) of paragraph 5;
nič;
the amount calculated in accordance with paragraph 4 based on the amounts calculated in accordance with paragraph 3 which are adjusted in accordance with points (b) and (c) of paragraph 5;
znesek, izračunan v skladu s točko (i), zmanjšan za znesek, izračunan v skladu s točko (ii):
t increase of Common Equity Tier 1 capital that is due to tax deductibility of the amounts A2,IRB and A4,IRB.
vsota pričakovanih kreditnih izgub v 12-mesečnem obdobju, ki se določijo v skladu z odstavkom 5.5.5 MSRP 9 kot je določeno v Prilogi k Uredbi Komisije (ES) št. 1126/2008 (v nadaljnjem besedilu: Priloga v zvezi z MSRP 9), in zneska popravka vrednosti za izgubo za pričakovane kreditne izgube v celotnem obdobju trajanja, ki se določijo v skladu z odstavkom 5.5.3 Priloge v zvezi z MSRP 9, na dan 1. januarja 2018 ali na dan začetka uporabe MSRP 9;
Institutions shall calculate the amounts A2,SA and A2,IRB referred to, respectively, in points (a) and (b) of the second subparagraph of paragraph 1 as the greater of the amounts referred to in points (a) and (b) of this paragraph separately for their exposures which are subject to risk weighting in accordance with Chapter 2 of Title II of Part Three and for their exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three:
skupni znesek izgub zaradi oslabitve finančnih sredstev, razvrščenih kot posojila in terjatve, finančnih naložb v posesti do zapadlosti v plačilo in za prodajo razpoložljivih finančnih sredstev, kot so opredeljena v odstavku 9 MRS 39, razen kapitalskih instrumentov in enot ali deležev v kolektivnih naložbenih podjemih, določenih v skladu z odstavki 63, 64, 65, 67, 68 in 70 MRS 39, kot je določeno v Prilogi k Uredbi (ES) št. 1126/2008, na dan 31. decembra 2017 ali na dan pred začetkom uporabe MSRP 9.
zero;
Institucije znesek, za katerega znesek iz točke (a) presega znesek iz točke (b) izračunajo ločeno za svoje izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 2 naslova II dela 3, in za svoje izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 3 naslova II dela 3:
the amount calculated in accordance with point (i) reduced by the amount calculated in accordance with point (ii):
vsota pričakovanih kreditnih izgub v 12-mesečnem obdobju, ki se določijo v skladu z odstavkom 5.5.5 Priloge v zvezi z MSRP 9, in zneska popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja, ki se določijo v skladu z odstavkom 5.5.3 Priloge v zvezi z MSRP 9, brez upoštevanja popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja za finančna sredstva s poslabšano kreditno kakovostjo, kot so opredeljena v Dodatku A k Prilogi v zvezi z MSRP 9, na dan poročanja;
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of IFRS 9 as set out in the Annex to Commission Regulation (EC) No 1126/2008 (“Annex relating to IFRS 9”) and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 as of 1 January 2018 or on the date of initial application of IFRS 9;
vsota pričakovanih kreditnih izgub v 12-mesečnem obdobju, ki se določijo v skladu z odstavkom 5.5.5 Priloge v zvezi z MSRP 9, in zneska popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja, ki se določijo v skladu z odstavkom 5.5.3 Priloge v zvezi z MSRP 9, brez upoštevanja popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja za finančna sredstva s poslabšano kreditno kakovostjo, kot so opredeljena v Dodatku A k Prilogi v zvezi z MSRP 9, na dan 1. januarja 2018 ali na dan začetka uporabe MSRP 9.
the total amount of impairment losses on financial assets classified as loans and receivables, held-to-maturity investments and available-for-sale financial assets, as defined in paragraph 9 of IAS 39, other than equity instruments and units or shares in collective investment undertakings, determined in accordance with paragraphs 63, 64, 65, 67, 68 and 70 of IAS 39 as set out in the Annex to Regulation (EC) No 1126/2008 as of 31 December 2017 or the day before the date of initial application of IFRS 9.
Za izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 2 naslova II dela 3, pri katerih znesek, določen v skladu s točko (a) odstavka 3, presega znesek iz točke (b) odstavka 3, institucije določijo, da je vrednost A4,SA enaka razliki med tema zneskoma, v nasprotnem primeru pa določijo, da je vrednost A4,SA enaka nič.
Institutions shall calculate the amount by which the amount referred to in point (a) exceeds the amount referred to in point (b) separately for their exposures which are subject to risk weighting in accordance with Chapter 2 of Title II of Part Three and for their exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three:
Za izpostavljenosti, za katere se uporablja utež tveganja v skladu s poglavjem 3 naslova II dela 3, pri katerih znesek, določen v skladu s točko (a) odstavka 3, po uporabi točke (b) odstavka 5, presega znesek za te izpostavljenosti iz točke (b) odstavka 3 po uporabi točke (c) odstavka 5, institucije določijo, da je vrednost A4,IRB enaka razliki med tema zneskoma, v nasprotnem primeru pa določijo, da je vrednost A4,IRB enaka nič.
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 as of the reporting date;
Pri izpostavljenostih, za katere se uporablja utež tveganja v skladu s poglavjem 3 naslova II dela 3, institucije uporabijo odstavke 2 do 4, kot sledi:
the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 as of 1 January 2018 or on the date of initial application of IFRS 9.
za izračun A2,IRB institucije zmanjšajo vsak znesek, izračunan v skladu s točkama (b)(i) in (ii) odstavka 2 tega člena, za vsoto zneskov pričakovanih izgub, izračunano v skladu s členom 158(5), (6) in (10) na dan 31. decembra 2017 ali na dan pred začetkom uporabe MSRP 9.
For exposures which are subject to risk weighting in accordance with Chapter 2 of Title II of Part Three, where the amount specified in accordance with point (a) of paragraph 3 exceeds the amount specified in point (b) of paragraph 3, institutions shall set A4,SA as equal to the difference between those amounts, otherwise they shall set A4,SA as equal to zero.
Kadar je rezultat izračuna zneska iz točke (b)(i) odstavka 2 tega člena negativna vrednost, institucija določi to vrednost zneska na nič.
For exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three, where the amount specified in accordance with point (a) of paragraph 3, after applying point (b) of paragraph 5, exceeds the amount for these exposures as specified in point (b) of paragraph 3, after applying point (c) of paragraph 5, institutions shall set A4,IRB as equal to the difference between those amounts, otherwise they shall set A4,IRB as equal to zero.
Kadar je rezultat izračuna zneska iz točke (b)(ii) odstavka 2 tega člena negativna vrednost, institucija določi vrednost tega zneska na nič;
For exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three, institutions shall apply paragraphs 2 to 4 as follows:
institucije nadomestijo znesek, izračunan v skladu s točko (a) odstavka 3 tega člena z vsoto pričakovanih kreditnih izgub v 12-mesečnem obdobju, ki se določijo v skladu z odstavkom 5.5.5 Priloge v zvezi z MSRP 9, in zneska popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja, ki se določijo v skladu z odstavkom 5.5.3 Priloge v zvezi z MSRP 9, brez upoštevanja popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja za finančna sredstva s poslabšano kreditno kakovostjo, kot so opredeljena v Dodatku A k Prilogi v zvezi z MSRP 9, zmanjšano za vsoto zneskov pričakovanih izgub za iste izpostavljenosti, izračunanih v skladu s členom 158(5), (6) in (10) na dan poročanja.
for the calculation of A2,IRB institutions shall reduce each of the amounts calculated in accordance with points (b)(i) and (ii) of paragraph 2 of this Article by the sum of expected loss amounts calculated in accordance with Article 158(5), (6) and (10) as of 31 December 2017 or the day before the date of initial application of IFRS 9.
Kadar je rezultat izračuna negativna vrednost, institucija določi vrednost zneska iz točke (a) odstavka 3 tega člena na nič;
Where for the amount referred to in point (b)(i) of paragraph 2 of this Article the calculation results in a negative number, the institution shall set the value of that amount as equal to zero.
institucije nadomestijo znesek, izračunan v skladu s točko (b) odstavka 3 tega člena z vsoto pričakovanih kreditnih izgub v 12-mesečnem obdobju, ki se določijo v skladu z odstavkom 5.5.5 Priloge v zvezi z MSRP 9, in zneska popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja, ki se določijo v skladu z odstavkom 5.5.3 Priloge v zvezi z MSRP 9, brez upoštevanja popravka vrednosti za pričakovane kreditne izgube v celotnem obdobju trajanja za finančna sredstva s poslabšano kreditno kakovostjo, kot so opredeljena v Dodatku A k Prilogi v zvezi z MSRP 9, na dan 1. januarja 2018 ali na dan začetka uporabe MSRP 9, zmanjšano za vsoto zneskov pričakovanih izgub za iste izpostavljenosti, izračunanih v skladu s členom 158(5), (6) in (10).
Where for the amount referred to in point (b)(ii) of paragraph 2 of this Article the calculation results in a negative number, the institution shall set the value of that amount as equal to zero;
Kadar je rezultat izračuna negativna vrednost, institucija določi vrednost zneska iz točke (b) odstavka 3 tega člena na nič.
institutions shall replace the amount calculated in accordance with point (a) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10) as of the reporting date.
Institucije pri izračunu zneskov ABSA oziroma ABIRB iz točke (a) oziroma (b) drugega pododstavka odstavka 1 uporabljajo naslednje faktorje:
Where the calculation results in a negative number, the institution shall set the value of the amount referred to in point (a) of paragraph 3 of this Article as equal to zero;
0,95 v obdobju od 1. januarja 2018 do 31. decembra 2018;
institutions shall replace the amount calculated in accordance with point (b) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, as of 1 January 2018 or on the date of initial application of IFRS 9, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10).
0,85 v obdobju od 1. januarja 2019 do 31. decembra 2019;
Where the calculation results in a negative number, the institution shall set the value of the amount referred to in point (b) of paragraph 3 of this Article as equal to zero.
0,7 v obdobju od 1. januarja 2020 do 31. decembra 2020;
Institutions shall apply the following factors to calculate the amounts ABSA and ABIRB referred to in points (a) and (b) of the second subparagraph of paragraph 1 respectively:
0,5 v obdobju od 1. januarja 2021 do 31. decembra 2021;
0,95 during the period from 1 January 2018 to 31 December 2018;
0,25 v obdobju od 1. januarja 2022 do 31. decembra 2022.
0,85 during the period from 1 January 2019 to 31 December 2019;
Institucije, katerih poslovno leto se začne po 1. januarju 2018, vendar pred 1. januarjem 2019, datume iz točk (a) do (e) iz prvega pododstavka prilagodijo svojemu poslovnemu letu, prilagojene datume pa sporočijo pristojnemu organu in jih javno razkrijejo.
0,7 during the period from 1 January 2020 to 31 December 2020;
Institucije, ki začnejo računovodske standarde iz odstavka 1 uporabljati 1. januarja 2019 ali po tem datumu, uporabijo ustrezne faktorje v skladu s točkami (b) do (e) prvega pododstavka, začenši s faktorjem, ki ustreza letu prve uporabe teh računovodskih standardov.
0,5 during the period from 1 January 2021 to 31 December 2021;
Kadar institucija navadnemu lastniškemu temeljnemu kapitalu doda znesek v skladu z odstavkom 1 tega člena, preračuna vse zahteve iz te uredbe in Direktive 2013/36/EU, ki se nanašajo na katero od spodnjih postavk, ne da bi upoštevala učinke rezervacij za pričakovane kreditne izgube, ki jih je dodala navadnemu lastniškemu temeljnemu kapitalu, na zadevne postavke:
0,25 during the period from 1 January 2022 to 31 December 2022.
znesek odloženih terjatev za davek, ki se odbije od navadnega lastniškega temeljnega kapitala v skladu s točko (c) člena 36(1) ali je tehtan z utežjo tveganja v skladu s členom 48(4);
Institutions whose financial year commences after 1 January 2018 but before 1 January 2019 shall adjust the dates in points (a) to (e) of the first subparagraph so that they correspond to their financial year, shall report the adjusted dates to their competent authority and shall publicly disclose them.
vrednost izpostavljenosti, določeno v skladu s členom 111(1), pri čemer se posebni popravki zaradi kreditnega tveganja, za katere se zmanjša vrednost izpostavljenosti, pomnožijo z naslednjim prilagoditvenim faktorjem (sf):
Institutions which start to apply accounting standards as referred to in paragraph 1 on or after 1 January 2019 shall apply the relevant factors in accordance with points (b) to (e) of the first subparagraph starting with the factor corresponding to the year of the first application of those accounting standards.
znesek, izračunan v skladu s točko (a) drugega pododstavka odstavka 1;