natgillin/translations-raw huggingface dataset:
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(1)(14) of CRR.
V primeru listinjenj z več prodajalci subjekt, ki poroča, navede oznake vseh subjektov iz svoje konsolidirane skupine, ki so vključeni (kot originator, sponzor ali prvotni kreditodajalec) v posel.
If a sponsor is also securitising it own assets, it shall fill in the originator’s rows with the information regarding its own securitised assets.
Kadar koda ni na voljo ali je subjekt, ki poroča, ne pozna, se sporoči ime institucije.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items and derivatives for originators shall be applied here.
VRSTA LISTINJENJA: (TRADICIONALNO/SINTETIČNO)
These rows gather information on outstanding positions (at reporting date) according to credit quality steps (envisaged for the IRB in Article 261 Table 4 of CRR) applied at origination date (inception).
Sporočijo se naslednje okrajšave:
These rows are only to be reported for columns 170 to 320 and columns 400 to 410.
„T“ za tradicionalno,
C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)
„S“ za sintetično.
This template gathers information on a transaction basis (versus the aggregate information reported in CR SEC SA, CR SEC IRB, MKR SA SEC and MKR SA CTP templates) on all securitisations the reporting institution is involved.
Opredelitvi „tradicionalnega listinjenja“ in „sintetičnega listinjenja“ sta podani v členu 242(10) in (11) CRR.
The main features of each securitisation, such as the nature of the underlying pool and the own funds requirements are requested.
RAČUNOVODSKA OBRAVNAVA: SE LISTINJENE IZPOSTAVLJENOSTI OHRANIJO ALI IZKLJUČIJO IZ BILANCE STANJA?
This template is to be reported for:
Originatorji, sponzorji ali prvotni kreditodajalci sporočijo eno od naslednjih okrajšav:
a.
„K“, če so v celoti pripoznane,
Securitisations originated/sponsored by the reporting institution in case it holds at least one position in the securitisation.
„P“, če je pripoznanje delno odpravljeno,
This means that, regardless of whether there has been a significant risk transfer or not, institutions shall report information on all the positions they hold (either in the banking book or trading book).
„R“, če je pripoznanje v celoti odpravljeno,
Positions held include those positions retained due to Article 405 of CRR.
„N“, če se ne uporablja.
b.
V tem stolpcu je povzeta računovodska obravnava posla.
Securitisations originated/sponsored by the reporting institution during the year of report [1], in case it holds no position.
V primeru sintetičnih listinjenj originatorji sporočijo, da so listinjene izpostavljenosti izključene iz bilance stanja.
c.
Originatorji v primeru listinjenj obveznosti tega stolpca ne izpolnijo.
Securitisations, the ultimate underlying of which are financial liabilities originally issued by the reporting institution and (partially) acquired by a securitisation vehicle.
Možnost „P“ (delno opravljeno) se sporoči, če so listinjena sredstva pripoznana v bilanci stanja v obsegu, v katerem je subjekt, ki poroča, še naprej udeležen v njih, kot je urejeno v 30.–35. členu MRS 39.
This underlying could include covered bonds or other liabilities and shall be identified as such in column 160.
OBRAVNAVA KAPITALSKE USTREZNOSTI: SO POZICIJE V LISTINJENJU PREDMET KAPITALSKIH ZAHTEV?
d.
Naslednje okrajšave sporočijo le originatorji:
Positions held in securitisations where the reporting institution is neither originator nor sponsor (i.e. investors and original lenders).
„N“, ni predmet kapitalskih zahtev,
This template shall be reported by consolidated groups and stand alone institutions [2] located in the same country where they are subject to own funds requirements.
„B“, netrgovalna knjiga,
In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown shall be provided.
„T“, trgovalna knjiga,
On account of Article 406(1) of CRR, which establishes that institutions investing in securitisation positions shall acquire a great deal of information on them in order to comply with due diligence requirements the reporting scope of the template is applied to a limited extent to investors.
„A“, delno v obeh knjigah.
In particular, they shall report columns 010-040; 070-110; 160; 190; 290-400; 420-470.
Členi 109, 243 in 244 CRR.
Institutions playing the role of original lenders (not performing also the role of originators or sponsors in the same securitisation) shall generally report the template to the same extent as investors.
V tem stolpcu je povzeta obravnava kapitalske ustreznosti sheme listinjenja s strani originatorja.
ROW NUMBER
V njem je navedeno, ali so kapitalske zahteve izračunane v skladu z listinjenimi izpostavljenostmi ali pozicijami v listinjenju (netrgovalna knjiga/trgovalna knjiga).
The row number is a row identifier and shall be unique for each row in the table.
Če kapitalske zahteve temeljijo na listinjenih izpostavljenostih (ker ne predstavljajo prenosa pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SA, če institucija uporabi standardizirani pristop, ali v predlogi CR IRB, če uporabi pristop IRB.
INTERNAL CODE
Če kapitalske zahteve temeljijo na pozicijah v listinjenju v netrgovalni knjigi (ker predstavljajo prenos pomembnega deleža tveganja), se izračun kapitalskih zahtev za kreditno tveganje sporoči v predlogi CR SEC SA ali v predlogi CR SEC IRB.
Internal (alpha-numerical) code used by the institution to identify the securitisation.
V primeru pozicij v listinjenju v trgovalni knjigi se izračun kapitalskih zahtev za tržno tveganje sporoči v predlogah MKR SA TDI (standardizirano splošno pozicijsko tveganje) in MKR SA SEC ali MKR SA CTP (standardizirano posebno pozicijsko tveganje) ali v MKR IM (notranji modeli).
The internal code shall be associated to the identifier of the securitisation.
V primeru listinjenj obveznosti originatorji tega stolpca ne sporočijo.
IDENTIFIER OF THE SECURITISATION (Code/Name)
LISTINJENJE ALI RELISTINJENJE?
Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market.
V skladu z opredelitvami „listinjenja“ in „relistinjenja“ iz člena 4(1)(61) in (62) do (64) CRR se sporoči vrsta osnovnih izpostavljenosti z uporabo naslednjih kratic:
When the International Securities Identification Number -ISIN- is available (i.e. for public transactions) the characters that are common to all tranches of the securitisation shall be reported in this column.
„S“ za listinjenje,
IDENTIFIER OF THE ORIGINATOR (Code/Name)
„R“ za relistinjenje.
The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column.
ZADRŽANJE
In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved (as originator, sponsor or original lender) in the transaction.
Členi 404 do 410 CRR.
Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported.
UPORABLJENA VRSTA ZADRŽANJA
SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC)
Za vsako prvotno shemo listinjenja se sporoči ustrezna vrsta zadržanja neto ekonomskega deleža, kot določa člen 405 CRR:
Report the following abbreviations:
A navpični delež (pozicije v listinjenju): „zadržanje najmanj 5 % nominalne vrednosti vsake prodane ali na investitorje prenesene tranše“;
‘T’ for Traditional;
V navpični delež (listinjene izpostavljenosti): zadržanje najmanj 5 % kreditnega tveganja vsake listinjene izpostavljenosti, če je tako zadržano kreditno tveganje v zvezi s temi listinjenimi izpostavljenostmi vedno uvrščeno enakovredno s kreditnim tveganjem, ki je bilo listinjeno v zvezi z zadevnimi izpostavljenostmi, ali mu je podrejeno.
‘S’ for Synthetic.
B obnavljajoče se izpostavljenosti: „v primeru listinjenja obnavljajočih se izpostavljenosti zadržanje deleža originatorja v višini najmanj 5 % nominalne vrednosti listinjenih izpostavljenosti“.
The definitions of ‘traditional securitisation’ and ‘synthetic securitisation’ is provided in Article 242(10) and (11) of CRR.
C bilanca stanja: „zadržanje naključno izbranih izpostavljenosti, ki ustrezajo vsaj 5 % nominalne vrednosti listinjenih izpostavljenosti, če bi bile take izpostavljenosti sicer listinjene v tem listinjenju, pod pogojem, da je število potencialno listinjenih izpostavljenosti ob izvedbi listinjenja najmanj 100“.
ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?
N se ne uporablja: Ta koda se sporoči za listinjenja, na katera vplivajo določbe člena 404 CRR.
Originators, sponsors and original lenders shall report one of the following abbreviations:
U kršitev ali neznano.
‘K’ if entirely recognised
Ta koda se sporoči, kadar poročevalec ni prepričan, katera vrsta zadržanja se uporablja, ali v primeru neskladnosti.
‘P’ if partially derecognised
% ZADRŽANJA NA DATUM POROČANJA
‘R’ if entirely derecognised
Zadržanje pomembnega neto ekonomskega deleža s strani originatorja, sponzorja ali prvotnega kreditodajalca listinjenja je najmanj 5 % (na datum izvedbe).
‘N’ if not applicable.
Ne glede na člen 405(1) CRR se lahko merjenje zadržanja ob izvedbi običajno razume tako, da se izmeri v času prvega listinjenja izpostavljenosti, ne pa takrat, ko so bile izpostavljenosti ustvarjene (na primer, ne ob prvi zagotovitvi osnovnih kreditov).
This column summarises the accounting treatment of the transaction.
Merjenje zadržanja ob izvedbi pomeni, da je 5 % odstotek zadržanja, zahtevan, ko se je merila raven zadržanja, zahteva pa je bila izpolnjena (na primer, ko so bile izpostavljenosti prvič listinjene); dinamično ponovno merjenje in ponovna prilagoditev zadržanega odstotka v času trajanja posla nista zahtevana.
In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet.
Ta stolpec se ne izpolni, če se v stolpcu 080 (Uporabljena vrsta zadržanja) navede koda „E“ (izvzeto) ali „N“ (se ne uporablja).
In case of the securitisations of liabilities originators shall not report this column.
IZPOLNJEVANJE ZAHTEVE GLEDE ZADRŽANJA?
Option ‘P’ (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity’ continuing involvement as regulated in IAS 39.30-35.
Člen 405(1) CRR.
SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS?
Y da,
Originators, only, shall report the following abbreviations:
N ne.
‘N’ not subject to own funds requirements;
VLOGA INSTITUCIJE: (ORIGINATOR/SPONZOR/PRVOTNI KREDITODAJALEC/INVESTITOR)
‘B’ banking book;
„O“ za originatorja,
It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book).
Predvideva se, da so investitorji institucije, za katere se uporabljajo določbe iz členov 406 in 407 CRR.
If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution.
PROGRAMI, KI NISO ABCP
Conversely, if own funds requirements are based on securitisation positions held in the banking book (for being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SEC SA template or in the CR SEC IRB template.
Ker imajo programi ABCP poseben značaj, saj zajemajo več posameznih pozicij v listinjenju, so ti programi (opredeljeni v členu 242(9) CRR) izvzeti iz poročanja v stolpcih 120 in 130.
In the case of securitisation positions held in the trading book the computation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates.
DATUM IZVEDBE (mm/llll)
In the case of the securitisations of liabilities originators shall not report this column.
Mesec in leto datuma izvedbe (tj. presečni datum ali datum zaprtja skupine) listinjenja se sporoči v naslednji obliki: „mm/llll“.
SECURITISATION OR RE-SECURITISATION?
Pri vseh shemah listinjenja se datum izvedbe ne more spremeniti med datumi poročanja.
According to definitions of ‘securitisation’ and ‘re-securitisation’ are provided in Article 4(1)(61) and (62) to (64) of CRR, report the type of underlying using the following abbreviations:
V posebnem primeru shem listinjenja, ki jih krijejo odprte skupine, je datum izvedbe datum prve izdaje vrednostnih papirjev.
‘S’ for securitisation;
Ta informacija se sporoči tudi, kadar subjekt, ki poroča, nima pozicij v listinjenju.
‘R’ for re-securitisation.
SKUPAJ ZNESEK LISTINJENIH IZPOSTAVLJENOSTI NA DATUM IZVEDBE
RETENTION
V tem stolpcu se navede znesek (v skladu s prvotnimi izpostavljenostmi pred uporabo konverzijskih faktorjev) listinjenega portfelja na datum izvedbe.
Articles 404 to 410 of CRR.
V primeru shem listinjenja, ki jih krijejo odprte skupine, se sporoči znesek, ki se nanaša na datum izvedbe prve izdaje vrednostnih papirjev.
TYPE OF RETENTION APPLIED
V primeru tradicionalnih listinjenj niso vključena druga sredstva skupine listinjenj.
For each securitisation scheme originated, it shall be reported the relevant type of retention of net economic interest, as envisaged in Article 405 of CRR:
V primeru shem listinjenja z več prodajalci (tj. z več kot enim originatorjem) se sporoči le znesek, ki ustreza prispevku subjekta, ki poroča, v listinjenem portfelju.
A Vertical slice (securitisation positions): ‘retention of no less than 5 % of the nominal value of each of the tranches sold or transferred to the investors’.
V primeru listinjenja obveznosti se poročajo le zneski, ki jih izda subjekt, ki poroča,.
V Vertical slice (securitised exposures): retention of no less than 5 % of the credit risk of each of the securitised exposures, if the credit risk thus retained with respect to such securitised exposures always ranks pari passu with, or is subordinated to, the credit risk that has been securitised with respect to those same exposures.
LISTINJENE IZPOSTAVLJENOSTI
B Revolving exposures:‘in the case of securitisations of revolving exposures, retention of the originator’s interest of no less than 5 % of the nominal value of the securitised exposures’.
V stolpcih 140 do 220 je treba navesti informacije glede več lastnosti listinjenega portfelja subjekta, ki poroča.
C On-balance sheet: ‘retention of randomly selected exposures, equivalent to no less than 5 % of the nominal amount of the securitised exposures, where such exposures would otherwise have been securitised in the securitisation, provided that the number of potentially securitised exposures is no less than 100 at origination’.
SKUPAJ ZNESEK
D First loss: ‘retention of the first loss tranche and, if necessary, other tranches having the same or a more severe risk profile than those transferred or sold to investors and not maturing any earlier than those transferred or sold to investors, so that the retention equals in total no less than 5 % of the nominal value of the securitised exposures’.
Institucije poročajo vrednost listinjenega portfelja na datum poročanja, tj. neporavnani znesek listinjenih izpostavljenosti.
E Exempted.
V primeru shem listinjenja, ki jih krijejo zaprte skupine (tj. portfelja listinjenih sredstev ni mogoče povečati po datumu izvedbe), se znesek postopno niža.
This code shall be reported for those securitisations affected by provisions in Article 405(3) of CRR.
DELEŽ INSTITUCIJE (%)
N Not applicable.
Sporoči se delež institucije (odstotek z dvema decimalnima številkama) na datum poročanja v listinjenem portfelju.
This code shall be reported for those securitisations affected by provisions in Article 404 of CRR.
Vrednost, ki se sporoči v tem stolpcu, je privzeto 100 % razen v primeru shem listinjenja z več prodajalci.
U In breach or unknown.
V tem primeru subjekt, ki poroča, sporoči svoj trenutni prispevek v listinjenem portfelju (enakovredno stolpcu 140 v relativnem smislu).
This code shall be reported when the reporting does not know with certain which type of retention is being applied or in case of non-compliance.
VRSTA
% OF RETENTION AT REPORTING DATE
V tem stolpcu se zbirajo informacije o vrsti sredstev („1“ do „8“) ali obveznosti („9“ in „10“) listinjenega portfelja.
The retention of material net economic interest by the originator, sponsor or original lender of the securitisation shall be no less than 5 % (at origination date).
Institucija mora sporočiti eno od naslednjih številčnih kod:
Notwithstanding Article 405(1) of CRR, measurement of retention at origination can typically be interpreted as being when the exposures were first securitised, and not when the exposures were first created (for instance, not when the underlying loans were first extended).
1 Hipoteke na stanovanjske nepremičnine,
Measurement of retention at origination means that 5 % is the retention percentage that is required at the point in time when such retention level was measured and the requirement fulfilled (for instance, when the exposures were first securitised); dynamic re-measurement and readjustment of the retained percentage throughout the life of the transaction is not required.
2 Hipoteke na poslovne nepremičnine,
This column shall not be reported in case codes ‘E’ (exempted) or ‘N’ (not applicable) are reported under column 080 (Type of retention applied).
3 Denarne terjatve na podlagi kreditnih kartic,
COMPLIANCE WITH THE RETENTION REQUIREMENT?
4 Zakup,
Article 405(1) of CRR.
5 Posojila podjetjem ali MSP (obravnavana kot podjetja),
Y Yes;
6 Potrošniška posojila,
N No.
7 Terjatve do kupcev,
ROLE OF THE INSTITUTION: (ORIGINATOR/SPONSOR/ORIGINAL LENDER/INVESTOR)
8 Druga sredstva,
‘O’ for Originator;
9 Krite obveznice,
‘S’ for Sponsor;
10 Druge obveznosti.
‘L’ for Original Lender;
Če je skupina listinjenih izpostavljenosti mešanica navedenih vrst sredstev, institucija navede najpomembnejšo vrsto.
‘I’ for Investor.
V primeru relistinjenj se institucija sklicuje na končno osnovno skupino sredstev.
See definitions in Article 4(1)(13) (Originator) and Article 4(1)(14) (Sponsor) of CRR.
Vrsta „10“ (Druge obveznosti) zajema državne obveznice in kreditne zapise.
Investors are assumed to be those institutions to which provisions in Articles 406 and 407of CRR apply.
Pri shemah listinjenja, ki jih krijejo zaprte skupine, se vrsta ne more spremeniti med datumi poročanja.
NON ABCP PROGRAMS
UPORABLJENI PRISTOP (SA/IRB/MIX)
Because of their special character because they comprise of several single securitisation positions, ABCP programs (defined in Article 242(9) of CRR) are exempted from reporting in columns 120 and 130.
V tem stolpcu se zbirajo informacije o pristopu, ki bi ga institucija na datum poročanja uporabila za listinjene izpostavljenosti.
ORIGINATION DATE (mm/yyyy)
za standardizirani pristop,
The month and year of the origination date (i.e. cut-off or closing date of the pool) of the securitisation shall be reported according to the following format: ‘mm/yyyy’.
za pristop na osnovi notranjih bonitetnih ocen (pristop IRB),
For each securitisation scheme the origination date cannot change between reporting dates.
za kombinacijo obeh pristopov (SA/IRB).
In the particular case of securitisation schemes backed by open pools, the origination date shall be the date of the first issuance of securities.
V okviru standardiziranega pristopa se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogi CR SEC SA.
This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation.
V okviru pristopa IRB se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogi CR SEC IRB.
TOTAL AMOUNT OF SECURITISED EXPOSURES AT ORIGINATION DATE
V okviru kombinacije standardiziranega pristopa in pristopa IRB se „P“ sporoči v stolpcu 050, izračun kapitalskih zahtev pa se sporoči v predlogah CR SEC SA in CR SEC IRB.
This column gathers the amount (according to original exposures pre conversion factors) of the securitised portfolio at the origination date.
Kljub temu se ta stolpec ne uporablja za listinjenja obveznosti.
In case of securitisation schemes backed by open pools the amount referring to the origination date of the first issuance of securities shall be reported.
Sponzorji tega stolpca ne izpolnijo.
In the case of traditional securitisations no other assets of the securitisation pool shall be included.
ŠTEVILO IZPOSTAVLJENOSTI
In the case of multi-seller securitisation schemes (i.e. with more than one originator) only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported.
Člen 261(1) CRR.
In the case of the securitisation of liabilities only the amounts issued by the reporting entity shall be reported.
Ta stolpec obvezno izpolnijo le institucije, ki uporabljajo pristop IRB za pozicije v listinjenju (in zato navedejo „I“ v stolpcu 170).
SECURITISED EXPOSURES
Institucija sporoči dejansko število izpostavljenosti.
Columns 140 to 220 request information on several features of the securitised portfolio by the reporting entity.
Ta stolpec se ne izpolni v primeru listinjenja obveznosti ali kadar kapitalske zahteve temeljijo na listinjenih izpostavljenostih (v primeru listinjenja sredstev).
TOTAL AMOUNT
Ta stolpec se ne izpolni, kadar subjekt, ki poroča, nima pozicij v listinjenju.
Institutions shall report the value of the securitised portfolio at reporting date, i.e. the outstanding amount of the securitised exposures.
Investitorji ne izpolnijo tega stolpca.
In the case of securitisation schemes backed by closed pools (i.e. the portfolio of securitised assets cannot be enlarged after the origination date) the amount will progressively be reduced.
DRŽAVA
INSTITUTION’S SHARE (%)
Sporoči se koda (ISO 3166-1-alfa-2) države izvora končne osnovne izpostavljenosti posla, tj. država neposrednega dolžnika prvotnih listinjenih izpostavljenosti (vpogled).
It shall be reported the institution’s share (percentage with two decimals) at reporting date in the securitised portfolio.
Če je skupina listinjenja sestavljena iz različnih držav, institucija navede najpomembnejšo državo.
The figure to be reported in this column is, by default, 100 % except for multi-seller securitisation schemes.
Če nobena država ne preseže pragu 20 % na podlagi zneska sredstev/obveznosti, se sporoči „OT“ (drugo).
In that case the reporting entity shall report its current contribution to the securitised portfolio (equivalent to column 140 in relative terms).
Z izpostavljenostjo tehtano povprečje izgube ob neplačilu (ELGD) poročajo le institucije, ki uporabljajo metodo nadzorniške formule (in torej v stolpcu 170 poročajo „I“).
TYPE
ELGD se izračuna v skladu s členom 262(1) CRR.
This column gathers information on the type of assets (‘1’ to ‘8’) or liabilities (‘9’ and ‘10’) of the securitised portfolio.
Ta stolpec se ne izpolni tudi, kadar subjekt, ki poroča, nima pozicij v listinjenju.
The institution must report one of the following number codes:
V tem stolpcu se zberejo informacije o prilagoditvah vrednosti in rezervacijah, ki se uporabljajo za listinjene izpostavljenosti.
1 Residential mortgages;
V primeru listinjenja obveznosti se ta stolpec ne izpolni.
2 Commercial mortgages;
KAPITALSKE ZAHTEVE PRED LISTINJENJEM (%)
3 Credit card receivables;
V tem stolpcu se zbirajo informacije o kapitalskih zahtevah listinjenega portfelja, kadar ni prišlo do listinjenja, čemur se prištejejo pričakovane izgube, ki se nanašajo na ta tveganja (Kirb), kot odstotek (z dvema decimalnima številkama) glede na skupne listinjene izpostavljenosti na datum izvedbe.
4 Leasing;
Kirb je opredeljen v členu 242(4) CRR.