natgillin/translations-raw huggingface dataset:
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
Naslednji razpredelnici vzporejata kategorije izpostavljenosti, uporabljenih za izračun kapitalskih zahtev v skladu s CRR, in sektorje nasprotnih strank, uporabljenih v razpredelnicah FINREP.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (‘guaranteed party’), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Razpredelnica 2
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’).
Standardizirani pristop
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
Kategorije izpostavljenosti na podlagi standardiziranega pristopa (člen 112 CRR)
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
Sektorji nasprotnih strank na podlagi FINREP
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Opombe
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
multilateralne razvojne banke
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
(tj. kreditne institucije in investicijska podjetja)
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
nefinančne družbe
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
nefinančne družbe
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na naravo neposredne nasprotne stranke.
the debtor does not have any amount past-due by more than 90 days.
neplačane izpostavljenosti
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
(ja) postavke, povezane z zelo visokim tveganjem
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
Te izpostavljenosti je treba dodeliti sektorjem nasprotnih strank na podlagi FINREP glede na tveganje v zvezi z listinjenjem.
In case of non-performing exposures with forbearance measures [6], those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
exposures are not considered to be impaired or defaulted;
institucije in podjetja s kratkoročno bonitetno oceno
one year has passed since the forbearance measures were applied;
kolektivni naložbeni podjemi
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
Naložbe v kolektivne naložbene podjeme (KNP) se v FINREP razvrstijo kot lastniški instrumenti, ne glede na to, ali CRR dovoljuje vpogled.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
V FINREP so vrste lastniškega kapitala ločene kot instrumenti v različnih kategorijah finančnih sredstev.
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
različne postavke bilance stanja
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Razpredelnica 3
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
Pristop na osnovi notranjih bonitetnih ocen (pristop IRB)
Non-performing exposures shall be reported broken down by past due time bands.
Kategorije izpostavljenosti na podlagi pristopa IRB
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
(člen 147 CRR)
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
(tj. kreditne institucije in investicijska podjetja ter nekateri sektorji države in multilateralne banke)
Cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 18.
Te izpostavljenosti se dodelijo sektorjem nasprotnih strank na podlagi FINREP glede na tveganje pozicij v listinjenju.
Non-performing exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 18.
Kadar listinjene pozicije ostanejo pripoznane v bilanci stanja, so v FINREP sektorji nasprotnih strank sektorji neposrednih nasprotnih strank teh pozicij.
The following exposures shall be identified in separate columns:
druge nekreditne obveznosti
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
V FINREP se lahko druge postavke vključijo v različne kategorije sredstev.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Uredba (ES) št. 1071/2013 Evropske centralne banke z dne 24. septembra 2013 o bilanci stanja sektorja denarnih finančnih institucij (prenovitev) (ECB/2013/33) (UL L 297, 7.11.2013, str.
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
1).
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Uredba (ES) št. 1893/2006 Evropskega parlamenta in Sveta z dne 20. decembra 2006 o uvedbi statistične klasifikacije gospodarskih dejavnosti NACE Revizija 2 in o spremembi Uredbe Sveta (EGS) št. 3037/90, kakor tudi nekaterih uredb ES o posebnih statističnih področjih (UL L 393, 30.12.2006, str.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
1).
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Direktiva Sveta 86/635/EGS z dne 8. decembra 1986 o letnih računovodskih izkazih in konsolidiranih računovodskih izkazih bank in drugih finančnih institucij (UL L 372, 31.12.1986, str.
‘Accumulated changes in fair value due to credit risk’ shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
1).
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
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.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
19).
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
Priporočilo Komisije z dne 6. maja 2003 o opredelitvi mikro, malih in srednje velikih podjetij (C(2003) 1422) (UL L 124, 20.5.2003, str.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
36).
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
Nedonosne izpostavljenosti z ukrepi restrukturiranja se nanašajo na izpostavljenosti, navedene v odstavku 180.
For the purpose of template 19, a concession refers to either of the following actions:
PRILOGA VI
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
„PRILOGA VII
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
NAVODILA ZA POROČANJE O IZGUBAH IZ NASLOVA KREDITOV, ZAVAROVANIH Z NEPREMIČNINAMI
A concession may entail a loss for the lender.
Ta priloga vsebuje dodatna navodila v zvezi z razpredelnicami iz Priloge VI k tej uredbi.
Evidence of a concession includes the following:
Ta priloga dopolnjuje navodila v obliki sklicevanj iz razpredelnic v Prilogi VI.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Poleg tega se uporabljajo tudi vsa splošna navodila iz dela I Priloge II k tej uredbi.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Obseg poročanja
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Podatke iz člena 101(1) CRR poročajo vse institucije, ki uporabljajo nepremičnine za namene naslova II dela 3 CRR.
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Predloga zajema vse nacionalne trge, ki jim je izpostavljena institucija/skupina institucije (glej člen 101(1) CRR).
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
V skladu s tretjim stavkom člena 101(2) je treba podatke poročati ločeno za vsak nepremičninski trg znotraj Unije.
For the purpose of template 19, ‘debt’ includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Opredelitve pojmov
‘Debt’ includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Opredelitev izgube: „Izguba“ pomeni „ekonomsko izgubo“, kot je opredeljena v členu 5(2) CRR, vključno z izgubami iz naslova najetih nepremičnih.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
Tokovi poplačil iz drugih virov (npr. bančna jamstva, življenjsko zavarovanje itd.) se ne pripoznajo pri izračunu izgub iz naslova nepremičnin.
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
Izgube ene pozicije se ne pobotajo z dobičkom uspešnega poplačila druge pozicije.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
V skladu z opredelitvijo iz člena 5(2) CRR mora pri izpostavljenostih, zavarovanih s stanovanjskimi in poslovnimi nepremičninami, izračun ekonomske izgube izhajati iz vrednosti neporavnane izpostavljenosti na datum poročanja in mora vključevati vsaj: (i) prihodke iz unovčenja zavarovanja s premoženjem; (ii) neposredne stroške (vključno s plačili obrestnih mer in stroški izterjav, povezanimi z unovčenjem zavarovanja s premoženjem); in (iii) posredne stroške (vključno z operativnimi stroški enote za izterjavo).
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Vse sestavne dele je treba diskontirati na referenčni datum poročanja.
Nevertheless the following shall be treated as forbearance measures:
Vrednost izpostavljenosti: Za vrednost izpostavljenosti veljajo pravila iz naslova II dela 3 CRR (v zvezi z institucijami, ki uporabljajo standardizirani pristop, glej poglavje 2, v zvezi z institucijami, ki uporabljajo pristop IRB, pa poglavje 3).
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Vrednost nepremičnine: za vrednost nepremičnine veljajo pravila iz naslova II dela 3 CRR.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Učinek menjalnega tečaja (F/X): Pri valuti poročanja se uporabi menjalni tečaj na datum poročanja.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Poleg tega je treba pri ocenah ekonomskih izgub upoštevati učinek menjalnega tečaja, če je izpostavljenost ali zavarovanje s premoženjem denominirano v drugi valuti.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Poročanje o izpostavljenostih in izgubah iz naslova kreditov, zavarovanih z nepremičninami („Izgube CR IP“) v skladu z obsegom poročanja zajema naslednje predloge:
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
eno skupno predlogo,
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
eno predlogo za vsak nacionalni trg znotraj Unije, ki mu je izpostavljena institucija, in
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
eno predlogo, v kateri so združeni podatki za vse nacionalne trge zunaj Unije, ki jim je izpostavljena institucija.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Poročanje o izpostavljenostih in izgubah
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Izpostavljenosti: Vse izpostavljenosti, ki so obravnavane v skladu z naslovom II dela 3 CRR in pri katerih se uporabi zavarovanje s premoženjem za zmanjšanje kapitalskih zahtev, se sporočajo v okviru izgub CR IP.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
To pomeni tudi, da se o zadevnih izpostavljenostih in izgubah ne poroča, če se učinek zmanjševanja tveganja v zvezi z nepremično uporabi le za notranje namene (tj. v okviru stebra 2) ali za velike izpostavljenosti (glej del 4 CRR).
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Izgube: Institucija, ki ima zadevno izpostavljenost do konca obdobja poročanja, poroča o izgubah.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
O izgubah se poroča takoj, ko je treba v skladu z računovodskimi pravili vknjižiti rezervacije.
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
Sporočiti se morajo tudi ocenjene izgube.
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Podatki o izgubah se zbirajo za vsak kredit posebej, tj. združevanje posameznih podatkov o izgubi iz naslova izpostavljenosti, zavarovanih z nepremičninami.
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Referenčni datum: Za poročanje o izgubah se uporabi vrednost izpostavljenosti na datum nastopa neplačila.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
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.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
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.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
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.
The conditions shall be assessed on at least a quarterly basis.
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).
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
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).
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
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.
that extension has not led the exposure to be classified as non-performing;
To je, prihodki iz unovčitve zavarovanja s premoženjem v poznejšem obdobju poročanja ali stroški, ki so nižji od predhodnih ocen, niso vključeni v poročanje.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
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.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
Po nastopu neplačila se lahko vrednost nepremičnine ponovno oceni.
‘Performing exposures with forbearance measures’ (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
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.
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
Vendar se nova vrednost nepremičnine upošteva pri poročanju o ekonomski izgubi (znižana vrednost nepremičnine je del ekonomskih stroškov).