natgillin/translations-raw huggingface dataset:
that the audit function verifies the integrity of the operational risk policies, processes and procedures, assessing whether these comply with regulatory requirements as well with established controls, at least on annual basis and in particular, that the audit function assesses the quality of the sources and data used for operational risk management and measurement purposes;
da funkcija revizije vsaj enkrat letno preveri celovitost politik, procesov in postopkov v zvezi z operativnim tveganjem, pri čemer oceni, ali izpolnjujejo regulativne zahteve in so skladne z uveljavljenimi kontrolami, ter zlasti, ali funkcija revizije ocenjuje kakovost virov in podatkov, ki se uporabljajo za namene upravljanja in merjenja operativnega tveganja;
that the functions of audit and internal validation have a review program in place that covers the aspects of the AMA included in this Regulation and is regularly updated with regard to:
da imata funkciji revizije in notranje validacije vzpostavljen program pregledovanja, ki zajema vidike pristopa AMA, vključene v to uredbo, in se redno posodablja glede na:
the development of internal processes for identifying, measuring and assessing, monitoring, controlling and mitigating operational risk;
razvoj notranjih procesov za prepoznavanje, merjenje in ocenjevanje, spremljanje, nadzor in zmanjševanje operativnega tveganja;
the implementation of new products, processes and systems which expose the institution to material operational risk.
uvajanje novih produktov, procesov in sistemov, ki institucijo izpostavljajo pomembnemu operativnemu tveganju;
that the internal validation is carried out by qualified resources, which are independent of the validated units;
da notranjo validacijo izvajajo usposobljene osebe, ki so neodvisne od enot, ki so predmet validacije;
that where audit activities are carried out by internal or external audit functions or qualified external parties, these are independent of the process or system being reviewed and, where these are outsourced, that the management body and senior management of the institution remain accountable for ensuring that outsourced functions are performed in accordance with the institutions' approved audit plan;
da so v primeru, če dejavnosti revizije izvajajo notranje ali zunanje funkcije revizije ali usposobljene zunanje osebe, te funkcije ali osebe neodvisne od procesa ali sistema, ki se pregleduje, in, če so oddane v zunanje izvajanje, da sta upravljalni organ in višje vodstvo institucije še vedno odgovorna za zagotavljanje, da se funkcije, oddane v zunanje izvajanje, izvajajo v skladu z odobrenim revizijskim načrtom institucij;
that the audit and internal validation reviews on the AMA framework are properly documented and their output is distributed to the appropriate recipients within the institutions, including, where appropriate, the risk committees, operational risk management function, business line management and other relevant staff;
da so revizijski pregledi in pregledi notranje validacije v okviru pristopa AMA ustrezno dokumentirani, njihovi rezultati pa poslani ustreznim prejemnikom v institucijah, vključno z, kjer je ustrezno, odbori za nadzor tveganja, funkcijo upravljanja operativnega tveganja, vodstvom poslovnih področij in drugimi zadevnimi zaposlenimi;
that the results of the audit and internal validation reviews are summarised and reported on at least an annual basis to the institution's management body or to a committee designated by it for approval;
da so rezultati revizijskih pregledov in pregledov notranje validacije povzeti in se vsaj enkrat letno pošljejo v odobritev upravljanemu organu institucije ali odboru, ki ga imenuje institucija;
that the review and approval of the effectiveness of the institution's AMA framework is undertaken at least on an annual basis.
da se vsaj enkrat letno opravi pregled učinkovitosti okvira pristopa AMA in potrdi njegova učinkovitost.
Audit and internal validation governance
Upravljanje revizij in notranje validacije
Competent authorities shall assess that an institution's audit and internal validation governance is of a high quality by confirming at least the following:
Pristojni organi ocenijo, ali je upravljanje revizij in notranje validacije institucije visokokakovostno, tako, da potrdijo vsaj naslednje:
that audit programs for reviewing the AMA framework cover all significant activities that could expose the institution to material operational risk, including outsourced activities;
da revizijski programi za pregledovanje okvira pristopa AMA zajemajo vse pomembne dejavnosti, ki bi lahko institucijo izpostavile pomembnemu operativnemu tveganju, vključno z dejavnostmi, oddanimi v zunanje izvajanje;
that the internal validation techniques are proportionate to changing market and operating conditions, and that their outcomes are subject to audit review.
da so tehnike notranje validacije sorazmerne s spreminjajočimi se tržnimi pogoji in pogoji poslovanja ter da so njihovi rezultati predmet revizijskega pregleda.
Data quality and IT infrastructure
Kakovost podatkov in informacijska infrastruktura
Competent authorities shall assess the degree to which the quality of the data used by an institution's in the AMA framework is maintained, and that the building and maintenance procedures are regularly analysed by that institution, by verifying that the institution has at least the following sets of data at its disposal:
Pristojni organi ocenijo stopnjo ohranjanja kakovosti podatkov, ki se v instituciji uporabljajo v okviru pristopa AMA, in ali institucija redno analizira postopke oblikovanja in vzdrževanja, tako, da preverijo, ali ima institucija na voljo vsaj naslednje nize podatkov:
data to build and track its operational risk history, made up of internal and external data, scenario analysis, and BEICF;
podatke za oblikovanje in spremljanje zgodovine operativnega tveganja, sestavljene iz notranjih in zunanjih podatkov, analize scenarijev ter dejavnikov poslovnega okolja in notranjih kontrol;
complementary data, including model parameters, model outputs and reports.
dopolnilne podatke, vključno s parametri modela, rezultati modela in poročili.
For the purposes of paragraph 1, competent authorities shall confirm that the institution has defined appropriate data quality dimensions to provide effective support to its operational risk management process and measurement system, and that it complies on a regular basis with the set dimensions.
Za namene odstavka 1 pristojni organi potrdijo, da je institucija opredelila ustrezne razsežnosti kakovosti podatkov, da bi zagotovila učinkovito podporo za svoj proces upravljanja in sistem merjenja operativnega tveganja, ter da vseskozi izpolnjuje zahteve glede določenih razsežnosti.
For the purposes of paragraph 1, competent authorities shall confirm that the institution's data quality dimensions meet at least the following conditions:
Za namene odstavka 1 pristojni organi potrdijo, da razsežnosti kakovosti podatkov institucije izpolnjujejo vsaj naslednje pogoje:
they are of sufficient breadth, depth, and scope for the task at hand;
so dovolj široke, natančne in obsežne za zadevno nalogo;
they meet current and potential user needs;
zadovoljujejo potrebe trenutnih in potencialnih uporabnikov;
they are updated promptly;
se hitro posodabljajo;
they are appropriate for, and consistent with, the extent of their usage;
ustrezajo obsegu njihove uporabe in so skladne z njim;
they accurately represent the real-life phenomenon that they aim to represent;
natančno izražajo pojav v resničnem življenju, ki ga želijo predstaviti;
they do not violate any business rule in a database that has to be statically and dynamically maintained.
ne kršijo nobenega poslovnega pravila v zbirki podatkov, ki jo je treba statično in dinamično vzdrževati.
For the purposes of paragraph 1, competent authorities shall confirm that the institution has appropriate documentation for the design and maintenance of the databases used in the institution's AMA framework, and that the documentation contains at least the following:
Za namene odstavka 1 pristojni organi potrdijo, da ima institucija ustrezno dokumentacijo za oblikovanje in vzdrževanje zbirk podatkov, ki se uporabljajo v okviru pristopa AMA institucije, ter da dokumentacija vsebuje vsaj naslednje:
a global map of databases involved in the operational risk measurement system with their descriptions;
globalni pregled zbirk podatkov v sistemu merjenja operativnega tveganja z njihovimi opisi;
a data policy and a statement of responsibility;
podatkovno politiko in izjavo o odgovornosti;
descriptions of work-flows and procedures related to data collection and data storage;
opise delovnih tokov in postopkov, povezanih z zbiranjem in shranjevanjem podatkov;
a statement of weaknesses with all the weaknesses identified in the databases of the validation and review processes and a statement on how the institution plans to correct or reduce the weaknesses identified.
izjavo o pomanjkljivostih z vsemi pomanjkljivostmi, ugotovljenimi v zbirkah podatkov procesov validacije in pregledovanja, ter izjavo o tem, kako namerava institucija odpraviti ali zmanjšati ugotovljene pomanjkljivosti.
Competent authorities shall confirm that the policies on the SDLC for AMA are approved by the institution's management body and senior management.
Pristojni organi potrdijo, da sta politike za življenjski cikel razvoja sistema za pristop AMA odobrila upravljalni organ in višje vodstvo institucije.
Where the institution uses external data sources, the institution shall ensure that the provisions in this Article are satisfied.
Če institucija uporablja zunanje vire podatkov, zagotovi, da so izpolnjene določbe iz tega člena.
Supervisory assessment of IT infrastructure
Nadzorniška ocena informacijske infrastrukture
Competent authorities shall assess the degree to which an institution ensures the soundness, robustness and performance of the IT infrastructure used for AMA purposes by confirming at least the following:
Pristojni organi ocenijo, v kolikšni meri institucija zagotavlja zanesljivost, stabilnost in učinkovitost informacijske infrastrukture, ki se uporablja za namene pristopa AMA, tako, da potrdijo vsaj naslednje:
that the IT systems and infrastructure of the institution for AMA purposes are sound and resilient and that these features can be maintained on a continuous basis;
da so informacijski sistemi in infrastruktura institucije za namene pristopa AMA zanesljivi in odporni ter da se ti značilnosti lahko stalno ohranjata;
that the SDLC for AMA purposes is sound and proper with reference to:
da je življenjski cikel razvoja sistema za namene pristopa AMA zanesljiv in ustrezen, kar zadeva:
project management, risk management, and governance;
vodenje projektov, obvladovanje tveganj in upravljanje;
engineering, quality assurance and test planning;
inženiring, zagotavljanje kakovosti in načrtovanje preskusov;
systems' modelling and development;
modeliranje in razvoj sistemov;
quality assurance in all activities, including code reviews and where appropriate, code verification;
zagotavljanje kakovosti pri vseh dejavnostih, vključno s pregledi kode in, kjer je ustrezno, preverjanjem kode;
testing, including user acceptance.
testiranje, vključno s sprejemanjem s strani uporabnikov;
that the institution's IT infrastructure implemented for AMA purposes is subject to configuration management, change management and release management processes;
da za informacijsko infrastrukturo institucije, ki se izvaja za namene pristopa AMA, obstajajo procesi upravljanja konfiguracije, upravljanja sprememb in upravljanja izdaj;
that SDLC and contingency plans for AMA purposes are approved by the institution's management body or senior management and that the management body and senior management are periodically informed about the IT infrastructure performance for AMA purposes.
da življenjski cikel razvoja sistema in krizne načrte za namene pristopa AMA odobrita upravljalni organ in višje vodstvo institucije ter da sta upravljalni organ in višje vodstvo redno obveščena o učinkovitosti informacijske infrastrukture za namene pristopa AMA.
Where the institution outsources parts of the IT infrastructure maintenance for AMA purposes, the institution shall ensure that the provisions in this Article are satisfied.
Če institucija oddaja vzdrževanje delov informacijske infrastrukture za namene pristopa AMA v zunanje izvajanje, zagotovi, da so izpolnjene določbe iz tega člena.
Use of internal data, external data, scenario analysis and BEICF (‘the four elements’)
Uporaba notranjih podatkov, zunanjih podatkov, analize scenarijev ter dejavnikov poslovnega okolja in notranjih kontrol („štirje elementi“)
Competent authorities shall assess an institution's compliance with the standards relating to the use of internal data, external data, scenario analysis and BEICF (‘the four elements’), as referred to in Article 322 of Regulation (EU) No 575/2013, by verifying at least the following:
Pristojni organi ocenijo, ali institucija izpolnjuje standarde v zvezi z uporabo notranjih podatkov, zunanjih podatkov, analize scenarijev ter dejavnikov poslovnega okolja in notranjih kontrol (v nadaljnjem besedilu: štirje elementi) iz člena 322 Uredbe (EU) št. 575/2013, tako, da preverijo vsaj naslednje:
that the institution has internal documentation specifying in detail how the four elements are gathered, combined and/or weighted, including a description of the modelling process that illustrates the use and combination of the four elements and of the rationale for the modelling choices;
da ima institucija notranjo dokumentacijo, v kateri je podrobno opredeljeno, kako se štirje elementi zbirajo, kombinirajo in/ali tehtajo, vključno z opisom procesa modeliranja, ki ponazarja uporabo in kombiniranje štirih elementov ter utemeljitev odločitev glede modeliranja;
that the institution has a clear understanding of how each of the four elements influence the AMA own funds requirements;
da v instituciji vlada jasno razumevanje vpliva vsakega od štirih elementov na kapitalske zahteve v okviru pristopa AMA;
that the combination of the four elements used by the institution is based on a sound statistical methodology, sufficient for estimating high percentiles;
da kombinacija štirih elementov, ki jo uporablja institucija, temelji na zanesljivi statistični metodologiji, ki zadostuje za oceno visokih percentilov;
that the institution applies at least the following when collecting, generating and treating the four elements:
da institucija pri zbiranju, ustvarjanju in obravnavi štirih elementov uporablja vsaj naslednje:
the criteria set out in Articles 21 to 24 relating to internal data;
merila iz členov 21 do 24 v zvezi z notranjimi podatki;
the criteria set out in Article 25, relating to external data;
merila iz člena 25 v zvezi z zunanjimi podatki;
the criteria set out in Article 26, relating to scenario analysis;
merila iz člena 26 v zvezi z analizo scenarijev;
the criteria set out in Article 27, relating to BEICF.
merila iz člena 27 v zvezi z dejavniki poslovnega okolja in notranjih kontrol.
SUB-SECTION 1
PODODDELEK 1
Internal data features
Značilnosti notranjih podatkov
Competent authorities shall assess an institution's compliance with the standards relating to internal data features, as referred to in point (i) of Article 20(d), by verifying at least the following:
Pristojni organi ocenijo, ali institucija izpolnjuje standarde v zvezi z značilnostmi notranjih podatkov iz točke (i) člena 20(d), tako, da preverijo vsaj naslednje:
that the institution gathers all of the following elements within the group in a clear and consistent manner:
da institucija znotraj skupine jasno in dosledno zbira vse podatke o:
the gross loss caused by the occurrence of an operational risk event;
bruto izgubi zaradi dogodka operativnega tveganja;
the recovery.
povrnitvi;
that the institution is able to separately identify the gross loss amount, the recovery from insurance and other risk transfer mechanisms (ORTM) and the recovery except from insurance and ORTM following an operational risk event, except for losses that are partly or fully recovered within five working days;
da je institucija po dogodku operativnega tveganja sposobna ločeno določiti znesek bruto izgube, povrnitev iz zavarovanja in drugih oblik prenosa tveganja ter povrnitev, ki ne izhaja iz zavarovanja ali drugih oblik prenosa tveganja, razen za izgube, ki se delno ali v celoti povrnejo v petih delovnih dneh;
that the institution implements a system for defining and justifying appropriate data collection thresholds based on the gross loss amount;
da institucija izvaja sistem za določitev in utemeljitev ustreznih pragov za zbiranje podatkov na podlagi zneska bruto izgube;
that the operational risk category is reasonable and does not omit loss data that is material for effective operational risk measurement and risk management;
da je kategorija operativnega tveganja razumna in ne izključuje podatkov o izgubi, ki so pomembni za učinkovito merjenje operativnega tveganja in upravljanje tveganj;
that for each individual loss, the institution is able to identify and record at least the following elements in the internal database:
da lahko institucija za vsako posamezno izgubo v notranji zbirki podatkov opredeli in evidentira vsaj naslednje podatke:
the date of occurrence or start of occurrence of the operational risk event, where available;
datum pojava ali začetka pojavljanja dogodka operativnega tveganja, če je na voljo;
the date of discovery of the operational risk event;
datum odkritja dogodka operativnega tveganja;
the date of accounting.
datum obračunavanja.
Scope of operational risk loss
Obseg izgube zaradi operativnega tveganja
Competent authorities shall confirm that an institution identifies, collects and treats the loss items generated by an operational risk event, as referred to in point (i) of Article 20(d), by verifying that the institution includes at least the following within the scope of operational risk loss for the purposes of both management of operational risk and calculation of the AMA own funds requirements:
Pristojni organi potrdijo, da institucija opredeljuje, zbira in obdeluje podatke o postavkah izgube, ustvarjenih zaradi dogodka operativnega tveganja, kot je določeno v točki (i) člena 20(d), tako, da preverijo, da institucija v obseg izgube zaradi operativnega tveganja za namene upravljanja operativnega tveganja in izračun kapitalskih zahtev v okviru pristopa AMA vključi vsaj naslednje:
direct charges, including impairments and settlement charges, to the Profit and Loss account and write-downs due to the operational risk event;
neposredne stroške, vključno z oslabitvami in stroški poravnave, v breme izkaza poslovnega izida ter odpise zaradi dogodka operativnega tveganja;
costs incurred as a consequence of the operational risk event, including the following:
stroške, nastale zaradi dogodka operativnega tveganja, vključno z:
external expenses with a direct link to the operational risk event, including legal expenses and fees paid to advisors, attorneys or suppliers;
zunanjimi stroški, ki so neposredno povezani z dogodkom operativnega tveganja, vključno s pravnimi stroški in honorarji, plačanimi svetovalcem, odvetnikom ali dobaviteljem;
costs of repair or replacement to restore the position prevailing before the operational risk event, in the form of either precise figures, or, where these are not available, estimates.
stroški popravila ali zamenjave za ponovno vzpostavitev stanja, ki je obstajalo pred dogodkom operativnega tveganja, v obliki natančnih številk ali, če te niso na voljo, ocen;
provisions or reserves accounted for in the Profit and Loss account against probable operational risk losses, including those from misconduct events;
rezervacije ali rezerve, obračunane v izkazu poslovnega izida, za verjetne izgube zaradi operativnega tveganja, vključno s tistimi zaradi dogodkov kršitve;
pending losses, in the form of losses stemming from an operational risk event, which are temporarily booked in transitory or suspense accounts and are not yet reflected in the Profit and Loss which are planned to be included within a time period commensurate to the size and age of the pending item;
pričakovane izgube v obliki izgub zaradi dogodka operativnega tveganja, ki so začasno knjižene v prehodnih ali začasnih kontih in še niso izražene v izkazu poslovnega izida ter za katere se načrtuje, da bodo vključene v obdobju, sorazmernem z obsegom in starostjo pričakovane izgube;
material uncollected revenues, related to contractual obligations with third parties, including the decision to compensate a client following the operational risk event, rather than by a reimbursement or direct payment, through a revenue adjustment waiving or reducing contractual fees for a specific future period of time;
dejanske nepobrane prihodke, povezane s pogodbenimi obveznostmi do tretjih oseb, vključno z odločitvijo o povrnitvi škode stranki po dogodku operativnega tveganja z opustitvijo prilagoditve prihodkov ali znižanjem pogodbenih pristojbin za določeno prihodnje obdobje namesto s povračilom ali neposrednim plačilom;
timing losses, where they span more than one financial accounting year and give rise to legal risk.
časovno naravnane izgube, če se nanašajo na več kot eno fiskalno leto in povzročajo pravno tveganje.
For the purposes of paragraph 1, competent authorities may, to the extent appropriate, confirm that the institution identifies, collects and treats for the purposes of management of operational risk any additional items where they originate from a material operational risk event, including the following:
Za namene odstavka 1 lahko pristojni organi v ustreznem obsegu potrdijo, da institucija za namene upravljanja operativnega tveganja opredeljuje, zbira in obdeluje morebitne dodatne postavke, če izvirajo iz pomembnega dogodka operativnega tveganja, vključno z:
a near miss in the form of a nil loss caused by an operational risk event, including an IT disruption in the trading room just outside trading hours;
skorajšnjimi dogodki v obliki ničelne izgube zaradi dogodka operativnega tveganja, vključno z motnjami delovanja informacijske tehnologije v trgovalni sobi zunaj trgovalnega časa;
a gain caused by an operational risk event;
dobičkom zaradi dogodka operativnega tveganja;
opportunity costs in the form of an increase in costs or a shortfall in revenues due to operational risk events that prevent undetermined future business from being conducted, including unbudgeted staff costs, forgone revenue, and project costs related to improving processes;
oportunitetnimi stroški v obliki zvišanja stroškov ali izpada prihodkov zaradi dogodkov operativnega tveganja, ki preprečujejo izvedbo nedoločenega prihodnjega posla, vključno z neproračunskimi stroški zaposlenih, izpadlim prihodkom in stroški projekta, povezanimi z izboljševanjem procesov;
internal costs including overtime or bonuses.
notranjimi stroški, vključno z nadurami ali bonusi.
For the purposes of paragraph 1, competent authorities shall also confirm that the institution excludes the following items from the scope of operational risk loss:
Za namene odstavka 1 pristojni organi tudi potrdijo, da institucija iz obsega izgube zaradi operativnega tveganja izključuje naslednje postavke:
costs of general maintenance contracts on property, plant or equipment;
stroške splošnih pogodb o vzdrževanju opredmetenih osnovnih sredstev;
internal or external expenditures to enhance the business after the occurrence of an operational risk event, including upgrades, improvements, risk assessment initiatives and enhancements;
notranje ali zunanje izdatke za izboljšanje poslovanja po dogodku operativnega tveganja, vključno s posodobitvami, izboljšavami, pobudami za oceno tveganja in okrepitvami;
insurance premiums.
zavarovalne premije.
Recorded loss amount of the operational risk items
Evidentirani znesek izgube v postavkah operativnega tveganja
Competent authorities shall confirm that an institution records the loss amount generated by an operational risk event, as referred to in point (i) of Article 20(d), by verifying at least the following:
Pristojni organi potrdijo, da institucija evidentira znesek izgube, nastale zaradi dogodka operativnega tveganja, kot je določeno v točki (i) člena 20(d), tako, da preverijo vsaj naslednje: