natgillin/translations-raw huggingface dataset:
No adjusted difference amounts in the books and records of the institution for the relevant month end date shall be included in the calculation of IPV difference.
To ustreza ‚FV – PV‘ v terminologiji Priloge.
0170 - 0250
Prispevek posameznih dodatnih prilagoditev vrednosti za tveganje, povezano z uporabo modela, združenih z uporabo metode 2 iz Priloge k Delegirani uredbi (EU) 2016/101 o preudarnem vrednotenju, k skupni dodatni prilagoditvi vrednosti za tveganje, povezano z uporabo modela, na ravni kategorije, kot se izračuna v skladu s členom 11(7) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju.
Adjustments, sometimes also referred to as “reserves”, potentially applied in the institution’s accounting fair value that are made outside of the valuation model used to generate carrying amounts (excluding Deferral of day one gains and losses) and that can be identified as addressing the same source of valuation uncertainty as the relevant AVA.
To ustreza ‚APVA‘ v terminologiji Priloge.
They could reflect risk factors not captured within the valuation technique, that are in a form of a risk premium or exit cost and are compliant with the definition of Fair value.
0090–0100
They should nevertheless be considered by market participants when setting a price.
Absolutna vrednost sredstev in obveznosti po pošteni vrednosti, ovrednotenih z uporabo modela, sporočenega v stolpcu 0010, kot je navedena v računovodskih izkazih, pripravljenih v skladu z veljavnim računovodskim okvirom.
(IFRS 13.9 and IFRS13.88)
Absolutna vrednost sredstev po pošteni vrednosti, ovrednotenih z uporabo modela, sporočenega v stolpcu 0010, kot je navedena v računovodskih izkazih, pripravljenih v skladu z veljavnim računovodskim okvirom.
Adjustment applied in the institution’s fair value to reflect the risk premium arising from the existence of a range of observed prices for equivalent instruments or, in respect of a market parameter input to a valuation model, the instruments from which the input has been calibrated, and thus that can be identified as addressing the same source of valuation uncertainty as the Market price uncertainty AVA.
Absolutna vrednost obveznosti po pošteni vrednosti, ovrednotenih z uporabo modela, sporočenega v stolpcu 0010, kot je navedena v računovodskih izkazih, pripravljenih v skladu z veljavnim računovodskim okvirom.
Adjustment applied in the institution’s fair value to adjust for the fact that the position level valuations do not reflect an exit price for the position or portfolio, in particular where such valuations are calibrated to a mid-market price, and thus that can be identified as addressing the same source of valuation uncertainty as the Close-out costs AVA.
Vsota zneskov neprilagojenih razlik (‚razlika na podlagi NPC‘), izračunana konec meseca, ki je najbližje datumu poročanja, v skladu s postopkom neodvisnega pregleda cen (NPC), izvedenim v skladu s členom 105(8) CRR, glede na najboljše razpoložljive neodvisne podatke za ustrezni produkt ali skupino produktov.
Adjustment applied in the institution’s fair value to reflect market or product factors that are not captured by the model used to calculate daily position values and risks (“valuation model”) or to reflect an appropriate level of prudence given the uncertainty arising from the existence of a range of alternative valid models and model calibrations, and thus that can be identified as addressing the same source of valuation uncertainty as the Model risk AVA.
Tukaj se vključijo samo rezultati, ki so bili umerjeni na podlagi cen instrumentov, ki bi bile razporejene na isti produkt (testiranje izhodnih podatkov).
Adjustment applied in the institution’s fair value to reflect the fact that the aggregate position held by the institution is larger than normal traded volume or larger than the position sizes on which observable quotes or trades that are used to calibrate the price or inputs used by the valuation model are based, and thus that can be identified as addressing the same source of valuation uncertainty as the Concentrated positions AVA.
Rezultati testiranja vhodnih podatkov na podlagi vhodnih tržnih podatkov, ki se testirajo glede na ravni, umerjene na podlagi drugačnih produktov, se ne vključijo.
Adjustment applied in the institution’s fair value to cover expected losses due to counterparty default on derivative positions (i.e. total Credit Valuation Adjustment “CVA” at institution level).
Odstotek tistih pozicij, razporejenih na model, tehtan z dodatno prilagoditvijo vrednosti za tveganje, povezano z uporabo modela, ki je pokrit z rezultati testiranja izhodnih podatkov NPC, navedenih v stolpcu 0110.
INVESTING AND FUNDING COSTS
0130–0140
Adjustment applied in the institution’s fair value to compensate where valuation models do not fully reflect the funding cost that market participants would factor into the exit price for a position or portfolio (i.e. total Funding Valuation Adjustment at institution level where an institution computes such adjustment, or alternatively, equivalent adjustment).
Prilagoditve poštene vrednosti, kot so opredeljene v stolpcih 0190 in 0240 predloge C 32.02, ki so se uporabile za pozicije, razporejene na model iz stolpca 0010.
FUTURE ADMINISTRATION COSTS
Prilagoditve, kot so opredeljene v stolpcu 0260 predloge C 32.02, ki so se uporabile za pozicije, razporejene na model iz stolpca 0010.
Adjustment applied in the institution’s fair value to reflect administrative costs that are incurred by the portfolio or position but are not reflected in the valuation model or the prices used to calibrate inputs to that model, and thus that can be identified as addressing the same source of valuation uncertainty as the Future administrative costs AVA.
To predlogo izpolnijo samo institucije, ki presegajo prag iz člena 4(1) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju na svoji ravni.
Adjustments applied in the institution’s fair value to reflect contractual or non-contractual early termination expectations that are not reflected in the valuation model, and thus that can be identified as addressing the same source of valuation uncertainty as the Early termination AVA.
Institucije, ki so del skupine, ki presega prag na konsolidirani ravni, poročajo to predlogo samo, če presegajo prag tudi na svoji ravni.
Adjustments applied in the institution’s fair value to reflect the risk premium that market participants would charge to compensate for operational risks arising from hedging, administration and settlement of contracts in the portfolio, and thus that can be identified as addressing the same source of valuation uncertainty as the Operational risk AVA.
Ta predloga se uporablja za poročanje podrobnosti o 20 največjih posameznih dodatnih prilagoditvah vrednosti za koncentracije pozicij v smislu zneska dodatne prilagoditve vrednosti, ki prispevajo k skupni dodatni prilagoditvi vrednosti za koncentracije pozicij na ravni kategorije v skladu s členom 14 Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju.
DAY 1 P&L Adjustments to reflect instances where the valuation model plus all other relevant fair value adjustments applicable to a position or portfolio did not reflect the price paid or received at first day recognition, i.e. the deferral of day one gains and losses (IFRS 9.B5.1.2.A).
Te informacije ustrezajo informacijam, sporočenim v stolpcu 0070 predloge C 32.02.
Description of the positions treated under Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation and the reason why it was not possible to apply Articles 9 to 17 thereof.
20 največjih dodatnih prilagoditev vrednosti za koncentracije pozicij se poroča v padajočem vrstnem redu, pri čemer se začne z največjo posamezno dodatno prilagoditvijo vrednosti za koncentracije pozicij.
Article 7(2) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Produkti, ki ustrezajo tem največjim posameznim dodatnim prilagoditvam vrednosti za koncentracije pozicij, se poročajo z uporabo popisa produktov, ki ga zahteva člen 19(3)(a) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju.
For each relevant category of AVAs referred to in columns 0010 to 0110, total AVAs computed under the Core approach as set out in Chapter 3 of t the Delegated Regulation (EU) 2016/101 on prudent valuation for fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Pozicije, ki so homogene v smislu metodologije izračuna dodatne prilagoditve vrednosti, se združijo, kjer je to mogoče, da se zagotovi čim večja pokritost te predloge.
This includes the diversification benefits reported in row 0140 in accordance with Articles 9(6), 10(7) and 11(7) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Sledi številčnemu zaporedju 1, 2, 3 itd., pri čemer se 1 pripiše najvišji posamezni dodatni prilagoditvi vrednosti za koncentracije pozicij, 2 drugi najvišji in tako naprej.
For each relevant category of AVAs referred to in columns 0010 to 0110, share of total AVAs reported in row 0010 stemming from trading book positions (absolute value).
Kategorija tveganja (obrestno tveganje, valutno tveganje, kreditno tveganje, tveganje v lastniških finančnih instrumentih in tveganje spremembe cen blaga), ki najustrezneje označuje pozicijo.
PORTFOLIOS UNDER ARTICLES 9 TO 17 — TOTAL CATEGORY LEVEL POST-DIVERSIFICATION
FX – valutno tveganje
Article 7(2)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation
CR – kreditno tveganje
For each relevant category of AVAs referred to in columns 0010 to 0110, total AVAs computed according to Articles 9 to 17 of the Delegated Regulation (EU) 2016/101 on prudent valuation for fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation, except fair-valued assets and liabilities subject to the treatment described in Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
CO – tveganje spremembe cen blaga
This includes the AVAs computed in accordance with Articles 12 and 13 of the Delegated Regulation (EU) 2016/101 on prudent valuation that are reported in rows 0050 and 0060 and are included in market price uncertainty AVAs, close-out costs AVAs and model risk AVAs as set out in Articles 12(2) and 13(2) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Interno ime produkta ali skupine produktov v skladu s popisom produktov, ki se zahteva s členom 19(3)(a) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju.
Row 0030 is therefore expected to be the difference between rows 0040 and 0140.
Interno ime osnove ali osnov v primeru izvedenih finančnih instrumentov ali instrumentov v primeru neizvedenih instrumentov.
0040 - 0130
VELIKOST KONCENTRACIJE POZICIJ
For rows 0090 to 0130, institutions shall allocate their fair-valued assets and liabilities included in the threshold computation in accordance with Article 4(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation (trading book and non-trading book) according to the following risk categories: interest rates, foreign exchange, credit, equities, commodities.
Velikost posamezne koncentrirane pozicije vrednotenja, kot je določena v skladu s členom 14(1)(a) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju, izražena v enoti, opisani v stolpcu 0050.
To this end, institutions shall rely on their internal risk management structure and, following a mapping developed based on expert judgement, allocate their business lines or trading desks to the most appropriate risk category.
Enota merila velikosti, ki se uporablja interno kot del identifikacije koncentrirane pozicije vrednotenja za izračun velikosti koncentrirane pozicije vrednotenja iz stolpca 0040.
AVAs, Fair Value Adjustments and other required information, which correspond to the allocated business lines or trading desks, shall then be allocated to the same relevant risk category, in order to provide at row level for each risk category a consistent overview of the adjustments performed both for prudential purposes and accounting purposes, as well as an indication of the size of the positions concerned (in terms of fair-valued assets and liabilities).
V primeru pozicij v obveznicah ali lastniških instrumentih, sporočite enoto, ki se upravlja za notranje upravljanje tveganj, kot so ‚število obveznic‘, ‚število delnic‘ ali ‚tržna vrednost‘.
Where AVAs or other adjustments are computed at a different level of aggregation, in particular at firm level, institutions shall develop an allocation methodology of the AVAs to the relevant sets of positions.
V primeru pozicije v izvedenih finančnih instrumentih, sporočite enoto, ki se uporablja za notranje upravljanje tveganj, kot je ‚PV01; EUR pri vzporednem premiku na krivulji donosa za eno bazično točko‘.
The allocation methodology shall lead to row 0040 being the sum of rows 0050 to 0130 for columns 0010 to 0100.
Tržna vrednost pozicije.
Regardless of the approach applied, the information reported shall, as much as possible, be consistent at row level, since the information provided will be compared at this level (AVA amounts, upside uncertainty, fair-value amounts and potential fair-value adjustments).
Preudarno izstopno obdobje v številu dni, ocenjeno v skladu s členom 14(1)(b) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju.
The breakdown in rows 0090 to 0130 excludes the AVAs computed in accordance with Articles 12 and 13 of the Delegated Regulation (EU) 2016/101 on prudent valuation that are reported in rows 0050 and 0060 and are included in market price uncertainty AVAs, close-out costs AVAs and model risk AVAs as set out in Articles 12(2) and 13(2) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
DODATNA PRILAGODITEV VREDNOSTI ZA KONCENTRACIJE POZICIJ
Diversification benefits are reported in row 0140 in accordance with Articles 9(6), 10(7) and 11(7) of the Delegated Regulation (EU) 2016/101 on prudent valuation and are therefore excluded from rows 0040 to 0130.
Znesek dodatne prilagoditve vrednosti za koncentracije pozicij, izračunan v skladu s členom 14(1) Delegirane uredbe (EU) 2016/101 o preudarnem vrednotenju, za zadevno posamezno koncentrirano pozicijo vrednotenja.
Article 105(10) CRR, Article 12 of the Delegated Regulation (EU) 2016/101 on prudent valuation
PRILAGODITEV POŠTENE VREDNOSTI KONCENTRACIJE POZICIJ
Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of unearned credit spread AVAs.
Vsota zneskov neprilagojenih razlik (‚razlika na podlagi NPC‘), izračunana konec meseca, ki je najbližje datumu poročanja, v skladu s postopkom neodvisnega pregleda cen (NPC), izvedenim v skladu s členom 105(8) CRR, glede na najboljše razpoložljive neodvisne podatke za posamezno koncentrirano pozicijo vrednotenja.
Article 105(10) CRR, Article 17 of the Delegated Regulation (EU) 2016/101 on prudent valuation
Zneski neprilagojenih razlik se nanašajo na neprilagojene razlike med vrednotenji, ki jih ustvari sistem trgovanja, in vrednotenji, določenimi med mesečnim postopkom neodvisnega pregleda cen.
The total AVA calculated for investing and funding costs and its allocation between market price uncertainty, close-out cost or model risk AVAs under Article 13 of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Informacije za namene predloge C 33.00 vključujejo vse izpostavljenosti do ‚sektorja država‘, kot so opredeljene v odstavku 42(b) Priloge V.
Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of investment and funding costs AVA.
Izpostavljenosti do ‚sektorja država‘ so vključene v različne kategorije izpostavljenosti v skladu s členom 112 in členom 147 CRR, kot je določeno v navodilih za izpolnjevanje predloge C 07.00, C 08.01 in C 08.02.
Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 9(2) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Razpredelnica 2 (standardiziran pristop) in razpredelnica 3 (pristop IRB), vključeni v del 3 Priloge 5, se upoštevata pri razporejanju kategorij izpostavljenosti, ki se uporabljajo za izračun kapitalskih zahtev v skladu s CRR, v sektor nasprotne stranke ‚sektor država‘.
Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 10(2) or 10(3) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Informacije se poročajo za skupen seštevek izpostavljenosti (vsota za vse države, v katerih ima banka izpostavljenost do države) ter za vsako državo na podlagi sedeža nasprotne stranke na podlagi neposrednega kreditojemalca.
(-) Diversification BenefitS
Izpostavljenosti se razvrstijo v kategorije izpostavljenosti ali jurisdikcije brez upoštevanja tehnik za zmanjševanje kreditnega tveganja in predvsem brez upoštevanja učinkov zamenjave.
Total diversification benefit.
Vendar se pri izračunu vrednosti izpostavljenosti in zneskov tveganju prilagojenih izpostavljenosti za vsako kategorijo izpostavljenosti in vsako jurisdikcijo upošteva pogostost tehnik za zmanjševanje kreditnega tveganja, vključno z učinki zamenjave.
Sum of rows 0150 and 0160.
Za poročanje informacij o izpostavljenostih do ‚sektorja država‘ s strani jurisdikcije, v kateri ima sedež neposredna nasprotna stranka, ki ni domača jurisdikcija institucije poročevalke, veljajo pragovi iz člena 5(b)(3) te uredbe.
(-) Diversification Benefit calculated using Method 1
Predloga GOV zajema neposredne bilančne in zunajbilančne izpostavljenosti ter izpostavljenosti izvedenih finančnih instrumentov do ‚sektorja država‘ v netrgovalni in trgovalni knjigi.
For those categories of AVA aggregated under Method 1 in accordance with Articles 9(6), 10(7) and 11(6) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation.
Poleg tega se zahteva tudi pojasnjevalna postavka o posrednih izpostavljenostih v obliki prodanih kreditnih izvedenih finančnih instrumentov, katerih osnova je izpostavljenost do sektorja država.
(-) Diversification Benefit calculated using Method 2
Izpostavljenost je neposredna izpostavljenost, kadar je neposredna nasprotna stranka subjekt, zajet z opredelitvijo ‚sektor država‘.
For those categories of AVA aggregated under Method 2 in accordance with Articles 9(6), 10(7) and 11(6) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation.
Predloga je razdeljena na dva dela.
1.1.2.2* Memorandum item: pre-diversification AVAs reduced by more than 90 % by diversification under Method 2
Prvi del temelji na razčlenitvi izpostavljenosti po tveganju, regulativnem pristopu in kategorijah izpostavljenosti, drugi pa na razčlenitvi po preostali zapadlosti.
In the terminology of Method 2, the sum of FV – PV for all valuation exposures for which APVA < 10 % (FV – PV).
010–260
Portfolios calculated under the fall-back approach
NEPOSREDNE IZPOSTAVLJENOSTI
Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation
010–140
For portfolios subject to the fall-back approach under Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the total AVA shall be computed as a sum of rows 0190, 0200 and 0210.
BILANČNE IZPOSTAVLJENOSTI
Relevant balance sheet and other contextual information shall be provided in columns 0130 - 0260.
Seštevek bruto knjigovodske vrednosti, kot je določena v skladu z odstavkom 34 dela 1 Priloge V, neizvedenih finančnih sredstev, ki so izpostavljena do ‚sektorja država‘, za vse računovodske portfelje v skladu z MSRP ali nacionalnimi GAAP na podlagi Direktive 86/635/EGS (direktiva o računovodskih izkazih bank), ter ki so opredeljeni v odstavkih 15 do 22 dela 1 Priloge V in navedeni v stolpcih 030 do 120.
A description of the positions and the reason why it was not possible to apply Articles 9 to 17 of the Delegated Regulation (EU) 2016/101 on prudent valuation shall be provided in column 0270.
Prilagoditve preudarnega vrednotenja ne zmanjšajo bruto knjigovodske vrednosti trgovalnih in netrgovalnih izpostavljenosti, merjenih po pošteni vrednosti.
Fall-back approach; 100 % unrealised profit
Seštevek knjigovodske vrednosti, kot je določena v skladu z odstavkom 27 dela 1 Priloge V, neizvedenih finančnih sredstev, ki so izpostavljena do sektorja država, za vse računovodske portfelje v skladu z MSRP ali nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank, ter ki so opredeljeni v odstavkih 15 do 22 dela 1 Priloge V in navedeni v stolpcih 030 do 120, brez kratkih pozicij.
Article 7(2)(b)(i) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Kadar ima institucija kratko pozicijo za isto preostalo zapadlost za isto neposredno nasprotno stranko, ki je denominirana v isti valuti, se knjigovodska vrednost kratke pozicije pobota s knjigovodsko vrednostjo neposredne pozicije.
Fall-back approach; 10 % notional value
Če je ta neto znesek negativen, se šteje, da je enak nič.
Article 7(2)(b)(ii) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Poroča se vsota stolpcev 030 do 120, od katere se odšteje stolpec 130.
Fall-back approach; 25 % of inception value
Če je ta znesek nižji od nič, se kot znesek vpiše nič.
Article 7(2)(b)(iii) of the Delegated Regulation (EU) 2016/101 on prudent valuation
030–120
This template is to be completed only by institutions that exceed the threshold referred to in Article 4(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation at their level.
NEIZVEDENA FINANČNA SREDSTVA PO RAČUNOVODSKIH PORTFELJIH
Institutions that are part of a group breaching the threshold on a consolidated basis are required to report this template only where they also exceed the threshold at their level.
Seštevek knjigovodske vrednosti neizvedenih finančnih sredstev, kot so opredeljena zgoraj, izpostavljenih do sektorja država, po računovodskih portfeljih v skladu z veljavnim računovodskim okvirom.
This template shall be used to report details of the top 20 individual model risk AVAs in terms of AVA amount that contribute to the total category level model risk AVA computed in accordance with Article 11 of the Delegated Regulation (EU) 2016/101 on prudent valuation.
MSRP 7, 8.(a)(ii) člen; MSRP 9, Priloga A
This information corresponds to the information reported in column 0050 of template C 32.02.
Direktiva o računovodskih izkazih bank, člena 32–33; Priloga V, del 1, odstavek 16; računovodska direktiva, člen 8(1)(a).
The top 20 individual model risk AVAs, and corresponding product information, shall be reported in decreasing order starting from the largest individual model risk AVAs.
Poročajo samo institucije, ki poročajo v skladu z nacionalnimi splošno sprejetimi računovodskimi načeli (GAAP).
Products corresponding to these top individual model risk AVAs shall be reported using the product inventory required by Article 19(3)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
MSRP 7, 8.(a)(ii) člen; MSRP 9, 4.1.4. člen
Where products are sufficiently homogenous with respect to the valuation model and the model risk AVA, they shall be merged and shown on one line for the purpose of maximising coverage of this template in respect of the total category level Model Risk AVA of the institution.
MSRP 7, 8.(a)(i) člen; MSRP 9, 4.1.5. člen ter člen 8(1)(a) in (6) računovodske direktive
The rank is a row identifier and shall be unique for each row in the table.
Direktiva o računovodskih izkazih bank, člen 36(2); računovodska direktiva, člen 8(1)(a).
It shall follow the numerical order 1, 2, 3, etc., with 1 being assigned to the highest individual model risk AVAs, 2 to the second highest and so on.
MSRP 7, 8.(d) člen; MSRP 9, 4.1.2.A člen.
Internal name (alpha-numerical) of the model used by the institution to identify the model.
Računovodska direktiva, člen 8(1)(a) in člen 8(8).