natgillin/translations-raw huggingface dataset:
Therefore, the materiality thresholds should be differentiated accordingly, with separate absolute components of the threshold for retail exposures and for other exposures.
Razlike v gospodarskih razmerah, vključno z različnimi ravnmi cen v jurisdikcijah, opravičujejo različne ravni absolutne sestavine praga pomembnosti med jurisdikcijami.
The materiality threshold should be adapted to the local particularities of each jurisdiction.
Tako razlikovanje pa je redko upravičeno pri relativni sestavini.
The differences in economic conditions, including the different price levels in jurisdictions, justify that the absolute component of the materiality threshold can vary from jurisdiction to jurisdiction.
Zato bi morala biti relativna sestavina načeloma enaka v vseh jurisdikcijah, za absolutno sestavino pa bi bilo treba dovoliti določeno prilagodljivost.
Such differentiation, however, is rarely justified with regard to the relative component.
To bo pristojnim organom omogočilo, da prag pomembnosti določijo na primerni ravni, do določene najvišje vrednosti, in pri tem upoštevajo posebne pogoje v svojih zadevnih jurisdikcijah.
As a result, the relative component should in principle be the same in all jurisdictions, while some flexibility should be allowed for the absolute component.
Čeprav bi morali biti pogoji za določanje praga pomembnosti po različnih jurisdikcijah Unije usklajeni, bi bilo treba dovoliti, da se ohranijo nekatere razlike pri ravneh pragov, uporabljenih v različnih jurisdikcijah, ki odražajo različne ravni tveganja, ki so po mnenju zadevnih nacionalnih organov razumne glede na posebnosti nacionalnih trgov.
This will enable the competent authorities to set the materiality threshold at an appropriate level, up to a specified maximum, taking into account the specific conditions in their respective jurisdictions.
O primerni ravni praga pomembnosti bo morda zato treba razpravljati v okviru različnih kolegijev nadzornikov.
Even though the conditions for setting the materiality threshold across the different jurisdictions in the Union should be harmonised, some differences in the levels of the thresholds applicable in the different jurisdictions should be allowed to remain, reflecting different levels of risk that are perceived as reasonable by relevant competent authorities under national market specificities.
Prag pomembnosti lahko bistveno vpliva na izračun kapitalskih zahtev in pričakovanih izgub za vse institucije v zadevni jurisdikciji ne glede na metodo, uporabljeno za tak izračun.
The appropriate level of the materiality threshold might therefore have to be discussed in the framework of the different colleges of supervisors.
Zaradi teh razlogov bi morali pristojni organi pri določanju praga pomembnosti upoštevati raznovrstne dejavnike, vključno s posebnimi značilnostmi tveganja izpostavljenosti na drobno.
The materiality threshold can have a significant impact on the calculation of capital requirements and expected losses for all institutions in the relevant jurisdiction, irrespective of the method used for such calculation.
Posebne značilnosti tveganja za izpostavljenosti na drobno in druge izpostavljenosti bi bilo treba obravnavati ločeno.
For those reasons, when defining the materiality threshold, the competent authorities should take into account a variety of factors, including the specific risk characteristics of retail exposures.
Prag pomembnosti, ki ga določi pristojni organ neke jurisdikcije, bodo morda morale uporabljati tudi institucije, ki poslujejo čezmejno.
The specific risk characteristics for retail exposures and exposures other than retail exposures should be considered separately
Raven praga, ki ga določi pristojni organ druge jurisdikcije, je zato lahko pomemben dejavnik pri ocenjevanju pristojnega organa, ali je raven tveganja, ki jo odraža določen prag, razumna.
The materiality threshold set by a competent authority of a particular jurisdiction might also have to be applied by institutions operating on a cross-border basis.
Zato bi morali biti pragovi pomembnosti, ki jih določijo pristojni organi, pregledni in bi se morali sporočiti Evropskemu bančnemu organu (EBA), da se lahko objavijo.
The level of a threshold set by the competent authority of another jurisdiction might therefore be an important factor when a competent authority is assessing whether the level of risk reflected by a certain threshold is reasonable.
Pristojni organi bi morali določiti prag pomembnosti na ravni, ki ustreza ravni tveganja, ki je po njihovem mnenju razumna.
Therefore, materiality thresholds defined by the competent authorities should be transparent and should be notified to the European Banking Authority (EBA) so that they can be made public.
Ker je ta raven tveganja odvisna od načina, na katerega se uporablja prag pomembnosti pri postopku ugotavljanja neplačila, morajo pristojni organi pri določanju praga uporabiti določene predpostavke o tem, kako se bodo izračunali zneski in deleži, ki se bodo primerjali z absolutno in relativno sestavino praga pomembnosti, in v kateri fazi postopka ugotavljanja neplačila se uporablja prag pomembnosti.
The competent authorities should set the materiality threshold at a level that corresponds to the level of risk they consider reasonable.
V tem okviru bi bilo treba prag določiti na tak način, da lahko institucije identificirajo dolžnike, ki pomenijo znatno višja tveganja zaradi delnih ali nerednih vendar sistematičnih zamud pri plačilih, ter pravočasno odkrijejo pomembno kreditno obveznost v zamudi.
As that level of risk depends on the way the materiality threshold is applied in the default identification process, it is necessary for competent authorities when setting the threshold to make certain assumptions about how the amounts and ratios which will be compared with the absolute and relative component of the materiality threshold will be calculated and at which stage of the default identification process the materiality threshold applies.
Pomembnost kreditnih obveznosti v zamudi je del opredelitve neplačila v členu 178(1)(b) Uredbe (EU) št. 575/2013.
In that context, the threshold should be set in such a way that institutions are able to identify obligors that pose significantly higher risks because of partial or irregular but systematically late payments, and to identify a material credit obligation past due in a timely manner.
Za institucije, ki uporabljajo pristop na osnovi notranjih bonitetnih ocen (v nadaljnjem besedilu: pristop IRB), vsaka sprememba te opredelitve povzroči pomembne spremembe sistemov bonitetnih ocen, ki se uporabljajo za izračun kapitalskih zahtev za kreditno tveganje.
The materiality of past due credit obligations forms part of the definition of default in Article 178(1)(b) of Regulation (EU) No 575/2013.
Zato pristojni organ ne bi smel spreminjati praga pomembnosti, razen če je ta nezadosten zaradi spremenjenih tržnih ali gospodarskih razmer, ki znatno izkrivljajo postopke ugotavljanja neplačil.
For institutions that use the Internal Ratings Based Approach (‘IRB Approach’), any change of that definition leads to material changes in the rating systems that are used for calculating own funds requirements for credit risk.
Pristojnim organom bi bilo treba dovoliti, da odložijo uporabo pragov pomembnosti za institucije, ki morajo izvesti pomembne spremembe modelov IRB, in institucije, ki bodo imele z uvedbo takih pragov veliko dela, ker je njihov prejšnji pristop za določanje pomembnosti izpostavljenosti v zamudi bistveno drugačen od teh pragov.
Therefore, a competent authority should not change the materiality threshold unless it is inadequate due to changed market or economic conditions leading to significant distortions in the default identification processes
Poleg tega bi moral biti za institucije, ki uporabljajo pristop IRB, vendar pa za del svojih izpostavljenosti uporabljajo standardizirani pristop na podlagi člena 148 ali 150 Uredbe (EU) št. 575/2013, datum začetka uporabe novih pragov pomembnosti enak za vse izpostavljenosti teh institucij.
The competent authorities should be allowed to defer the application of the materiality thresholds for institutions that are required to perform material changes to their IRB models and for institutions for which the implementation of such thresholds is burdensome because their previous approach for determining the materiality of past due exposures is significantly different from those thresholds.
Da bi se preprečile čezmerne zamude pri uporabi pragov po Uniji, pa bi morala biti ta daljša obdobja omejena.
Furthermore, for institutions using the IRB Approach but applying the Standardised Approach to part of their exposures on the basis of Article 148 or 150 of Regulation (EU) No 575/2013, the date of application of the new materiality thresholds should be aligned for all exposures of those institutions.
Pristojnim organom bi bilo treba dati dovolj časa, da izvedejo celovito analizo, potrebno za določitev praga pomembnosti na razumni ravni.
However, to prevent excessive delays in the application of thresholds across the Union, such longer periods should be limited.
Ta uredba temelji na osnutkih regulativnih tehničnih standardov, ki jih je EBA predložila Komisiji.
The competent authorities should be allowed sufficient time to perform the comprehensive analysis necessary for setting the materiality threshold at a reasonable level.
EBA je opravila odprta javna posvetovanja o osnutkih regulativnih tehničnih standardov, na katerih temelji ta uredba, analizirala morebitne povezane stroške in koristi ter prosila za mnenje interesno skupino za bančništvo, ustanovljeno v skladu s členom 37 Uredbe (EU) št. 1093/2010 Evropskega parlamenta in Sveta –
This Regulation is based on the draft regulatory technical standards submitted by the EBA to the Commission
SPREJELA NASLEDNJO UREDBO:
The EBA has conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council,
Člen 1
HAS ADOPTED THIS REGULATION:
Pogoji za določitev praga pomembnosti za izpostavljenosti na drobno
Article 1
Pristojni organ za vse institucije v svoji jurisdikciji določi enoten prag pomembnosti za izpostavljenosti na drobno.
Conditions for setting the materiality threshold for retail exposures
Za institucije, ki uporabljajo opredelitev neplačila iz točk (a) in (b) prvega pododstavka člena 178(1) Uredbe (EU) št. 575/2013 na ravni posamezne izpostavljenosti, lahko pristojni organ določi ločen enoten prag pomembnosti za izpostavljenosti na drobno.
A competent authority shall set for all institutions in its jurisdiction a single materiality threshold for retail exposures.
Prag pomembnosti iz prvega pododstavka odstavka 1 je sestavljen iz absolutne in relativne sestavine.
However, for institutions applying the definition of default laid down in points (a) and (b) of the first subparagraph of Article 178(1) of Regulation (EU) 575/2013 at the level of an individual credit facility, the competent authority may set a separate single materiality threshold for retail exposures.
Absolutna sestavina je izražena kot najvišji znesek za vsoto vseh zneskov, že zapadlih v plačilo, ki jih dolžnik dolguje instituciji, nadrejeni osebi te institucije ali kateri od njenih podrejenih družb (v nadaljnjem besedilu: „kreditna obveznost v zamudi“).
The materiality threshold referred to in the first subparagraph of paragraph 1 shall consist of an absolute and a relative component.
Najvišji znesek ne presega 100 EUR ali enakovrednega zneska v ustrezni nacionalni valuti.
The absolute component shall be expressed as a maximum amount for the sum of all amounts past due owed by an obligor to the institution, the parent undertaking of that institution or any of its subsidiaries (‘credit obligation past due’).
Relativna sestavina je izražena v odstotku, ki je enak deležu, ki ga znesek kreditne obveznosti v zamudi predstavlja v skupnem znesku vseh bilančnih izpostavljenosti institucije, njene nadrejene osebe ali katere koli od njenih podrejenih družb do tega dolžnika, z izjemo izpostavljenosti iz naslova lastniških instrumentov.
The maximum amount shall not exceed 100 EUR or the equivalent of that amount in the relevant national currency.
Odstotek je določen med 0 % in 2,5 % in znaša 1 %, kadar koli ta odstotek odraža raven tveganja, ki je po mnenju pristojnega organa razumna v skladu s členom 3.
The relative component shall be expressed as a percentage reflecting the amount of the credit obligation past due in relation to the total amount of all on-balance sheet exposures to that obligor of the institution, the parent undertaking of that institution or any of its subsidiaries, excluding equity exposures.
Prag pomembnosti iz drugega pododstavka odstavka 1 se določi v skladu s pogoji iz odstavka 2, pri čemer je edina razlika, da se „kreditna obveznost v zamudi“ in „skupni znesek vseh bilančnih izpostavljenosti institucije do dolžnika, z izjemo izpostavljenosti iz naslova lastniških instrumentov“, nanašata na zneske kreditne obveznosti dolžnika, ki izhajajo iz ene same kreditne izpostavljenosti, ki jo je prevzela institucija, njena nadrejena oseba ali katera od njenih podrejenih družb.
The percentage shall be between 0 % and 2,5 % and shall be set at 1 % whenever that percentage reflects a level of risk that the competent authority considers to be reasonable in accordance with Article 3
Pri določanju praga pomembnosti v skladu s tem členom pristojni organ upošteva značilnosti tveganja izpostavljenosti na drobno in specifikacijo izpostavljenosti na drobno, kot je določena v členu 147 Uredbe (EU) št. 575/2013 za banke, ki uporabljajo pristop na osnovi notranjih bonitetnih ocen, in členu 123 navedene uredbe za institucije, ki uporabljajo standardizirani pristop.
The materiality threshold referred to in the second subparagraph of paragraph 1 shall be set in accordance with the conditions laid down in paragraph 2, with the only difference that ‘credit obligation past due’ and ‘total amount of all on-balance sheet exposures of the institution to that obligor, excluding equity exposures’ shall refer to the amounts of the credit obligation of the obligor that result from a single credit facility granted by the institution, the parent undertaking or any of its subsidiaries.
Pri določanju praga pomembnosti v skladu s tem členom pristojni organ predpostavlja, da je prišlo do neplačila dolžnika, kadar sta tako omejitev, izražena kot absolutna sestavina praga pomembnosti, kot omejitev, izražena kot relativna sestavina tega praga, prekoračeni 90 zaporednih dni ali 180 zaporednih dni, če so vse izpostavljenosti, vključene v izračun kreditne obveznosti v zamudi, zavarovane s stanovanjsko nepremičnino ali poslovno nepremičnino MSP in se je v skladu s členom 178(1)(b) Uredbe (EU) št. 575/2013 za te izpostavljenosti 90 dni nadomestilo s 180 dnevi.
When setting the materiality threshold in accordance with this Article, the competent authority shall take into account the risk characteristics of retail exposures and the specification of retail exposures as set out in Article 147 of Regulation (EU) No 575/2013 for banks applying the Internal Ratings Based Approach and in Article 123 of that Regulation for institutions that apply the Standardised Approach.
Člen 2
When setting the materiality threshold in accordance with this Article, the competent authority shall assume that the obligor is defaulted when both the limit expressed as the absolute component of the materiality threshold and the limit expressed as the relative component of that threshold are exceeded either for 90 consecutive days or for 180 consecutive days, where all of the exposures included in the calculation of the credit obligation past due are secured by residential or SME commercial real estate and the 90 days have been replaced by 180 days in accordance with Article 178(1)(b) of Regulation (EU) No 575/2013 for those exposures.
Prag pomembnosti za izpostavljenosti, ki niso izpostavljenosti na drobno
Article 2
Pristojni organ za vse institucije v svoji jurisdikciji določi enoten prag pomembnosti za izpostavljenosti, ki niso izpostavljenosti na drobno.
Materiality threshold for exposures other than retail exposures
Prag pomembnosti iz odstavka 1 se določi v skladu s pogoji iz člena 1(2) z edino razliko, da absolutna sestavina tega praga pomembnosti ne presega 500 EUR ali enakovrednega zneska v ustrezni nacionalni valuti.
A competent authority shall set for all institutions in its jurisdiction a single materiality threshold for exposures other than retail exposures.
Pri določanju praga pomembnosti v skladu s tem členom pristojni organ upošteva značilnosti tveganja izpostavljenosti, ki niso izpostavljenosti na drobno.
The materiality threshold referred to in paragraph 1 shall be set in accordance with the conditions laid down in Article 1(2) with the only difference that the absolute component of that materiality threshold shall not exceed 500 EUR or the equivalent of that amount in the relevant national currency.
Pri določanju praga pomembnosti v skladu s tem členom pristojni organ predpostavlja, da je prišlo do neplačila dolžnika, kadar sta tako omejitev, izražena kot absolutna sestavina praga pomembnosti, kot omejitev, izražena kot relativna sestavina tega praga, prekoračeni 90 zaporednih dni ali 180 zaporednih dni, če so izpostavljenosti, vključene v izračun kreditne obveznosti v zamudi, izpostavljenosti do subjekta javnega sektorja in se je v skladu s členom 178(1)(b) Uredbe (EU) št. 575/2013 za te izpostavljenosti 90 dni nadomestilo s 180 dnevi.
When setting the materiality threshold in accordance with this Article, the competent authority shall take into account the risk characteristics of exposures other than retail exposures.
Člen 3
When setting the materiality threshold in accordance with this Article, the competent authority shall assume that the obligor is defaulted when both the limit expressed as the absolute component of the materiality threshold and the limit expressed as the relative component of that threshold are exceeded either for 90 consecutive days or for 180 consecutive days, where the exposures included in the calculation of the credit obligation past due are exposures to a public sector entity and the 90 days have been replaced by 180 days in accordance with Article 178(1)(b) of Regulation (EU) No 575/2013 for those exposures.
Raven tveganja
Article 3
Pristojni organ šteje, da prag pomembnosti odraža razumno raven tveganja v skladu z zahtevami iz člena 178(2)(d) Uredbe (EU) št. 575/2013, če ta prag ne povzroči niti pripoznanja čezmernega števila neplačil, ki so posledica drugih okoliščin, kot so finančne težave dolžnika, niti znatnih zamud pri pripoznavanju neplačil, ki so posledica finančnih težav dolžnika.
Level of risk
Člen 4
A competent authority shall consider that a materiality threshold reflects a reasonable level of risk, pursuant to the requirements in Article 178(2)(d) of Regulation (EU) No 575/2013, where that threshold neither leads to the recognition of an excessive number of defaults that are due to other circumstances than financial difficulties of an obligor nor to significant delays in the recognition of defaults that are due to financial difficulties of an obligor.
Sporočanje pragov pomembnosti
Article 4
Pristojni organ sporoči EBA vse pragove pomembnosti, ki jih je določil v svoji jurisdikciji.
Notification of the materiality thresholds
Pristojni organ, ki določi relativno sestavino praga pomembnosti nad ali pod 1 %, to odločitev utemelji EBA.
A competent authority shall notify EBA of the materiality thresholds set in its jurisdiction.
Člen 5
A component authority setting the relative component of the materiality threshold at a higher or lower percentage than 1 % shall substantiate that choice to EBA.
Posodabljanje pragov pomembnosti
Article 5
Če je absolutna sestavina praga pomembnosti določena v valuti, ki ni euro, in če je zaradi nestanovitnosti menjalnih tečajev enakovredni znesek te sestavine višji od 100 EUR za izpostavljenosti na drobno oziroma 500 EUR za izpostavljenosti, ki niso izpostavljenosti na drobno, prag ostane nespremenjen, razen če pristojni organ EBA utemelji, zakaj prag pomembnosti ne odraža več ravni tveganja, ki je po mnenju pristojnega organa razumna.
Updating of the materiality thresholds
Člen 6
Where the absolute component of the materiality threshold is set in a currency other than the euro and where, due to volatility of currency exchange rates, the equivalent of that component is higher than 100 EUR for retail exposures or 500 EUR for exposures other than retail exposures, the threshold shall remain unchanged, unless the competent authority substantiates to EBA that the materiality threshold no longer reflects a level of risk that the competent authority considers to be reasonable.
Datum začetka uporabe pragov pomembnosti
Article 6
Pristojni organ določi datum začetka uporabe praga pomembnosti, ki se lahko razlikuje za različne kategorije institucij, vendar ne sme biti poznejši od 31. decembra 2020 za institucije, ki uporabljajo standardizirani pristop iz dela 3 naslova II poglavja 2 Uredbe (EU) št. 575/2013.
Date of application of the materiality thresholds
Člen 7
A competent authority shall set a date for the application of the materiality threshold which may vary for different categories of institutions but which shall be no later than 31 December 2020 for institutions using the Standardised Approach laid down in Part Three, Title II, Chapter 2 of Regulation (EU) 575/2013.
Začetek veljavnosti
Entry into force
Uporablja se od 7. maj 2018.
It shall apply from 7 May 2018.
V Bruslju, 19. oktobra 2017
Done at Brussels, 19 October 2017.
Predsednik
OJ L 176, 27.6.2013, p.
Uredba (EU) št. 1093/2010 Evropskega parlamenta in Sveta z dne 24. novembra 2010 o ustanovitvi Evropskega nadzornega organa (Evropski bančni organ) in o spremembi Sklepa št. 716/2009/ES ter razveljavitvi Sklepa Komisije 2009/78/ES (UL L 331, 15.12.2010, str.
amending Annexes I and V to Regulation (EU) No 649/2012 of the European Parliament and of the Council concerning the export and import of hazardous chemicals
o spremembi prilog I in V k Uredbi (EU) št. 649/2012 Evropskega parlamenta in Sveta o izvozu in uvozu nevarnih kemikalij
Having regard to Regulation (EU) No 649/2012 of the European Parliament and of the Council of 4 July 2012 concerning the export and import of hazardous chemicals, and in particular Article 23(4) thereof,
ob upoštevanju Uredbe (EU) št. 649/2012 Evropskega parlamenta in Sveta z dne 4. julija 2012 o izvozu in uvozu nevarnih kemikalij in zlasti člena 23(4) Uredbe,
Regulation (EU) No 649/2012 implements the Rotterdam Convention on the Prior Informed Consent Procedure for certain hazardous chemicals and pesticides in international trade (‘Rotterdam Convention’), signed on 11 September 1998 and approved, on behalf of the European Community, by Council Decision 2003/106/EC.
Rotterdamska konvencija o postopku soglasja po predhodnem obveščanju za določene nevarne kemikalije in pesticide v mednarodni trgovini (v nadaljevanju: Rotterdamska konvencija), ki je bila podpisana 11. septembra 1998 in odobrena v imenu Evropske skupnosti s Sklepom Sveta 2003/106/ES, se izvaja z Uredbo (EU) št. 649/2012.
The substance 3-decen-2-one has not been approved in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council, with the effect that that substance is banned for use as a pesticide and thus should be added to the lists of chemicals contained in Parts 1 and 2 of Annex I to Regulation (EU) No 649/2012.
Snov 3-decen-2-on ni bila odobrena v skladu z Uredbo (ES) št. 1107/2009 Evropskega parlamenta in Sveta, zaradi česar je navedeno snov prepovedano uporabljati kot pesticid in bi jo torej bilo treba dodati na seznama kemikalij iz delov 1 in 2 Priloge I k Uredbi (EU) št. 649/2012.