natgillin/translations-raw huggingface dataset:
Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value.
Izpostavljenosti do sektorja država, razen tistih iz vrstic 040 do 070 zgoraj, ki se razporedijo v kategorije izpostavljenosti na podlagi standardiziranega pristopa v skladu s členom 112 CRR za namene izračuna kapitalskih zahtev.
Aggregate of the carrying amount, in accordance with paragraph 27 in Annex V, Part 1, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on BAD defined in paragraphs 15 to 22 in Annex V, Part 1 and listed in columns 030 to 120, net of short positions.
Izpostavljenosti do sektorja država, ki se prilagodijo tveganju v skladu s poglavjem 3 dela 3 naslova II CRR, vključno z izpostavljenostmi iz netrgovalne knjige, za katere se pri prilagoditvi tveganju v skladu z navedenim poglavjem upošteva kreditno tveganje nasprotne stranke.
When the institution has a short position for the same residual maturity, the same immediate counterparty that is denominated in the same currency, the carrying amount of the short position shall be netted against the carrying amount of the direct position.
Izpostavljenosti do sektorja država, ki so izpostavljenosti do enot centralne ravni države in se razvrstijo v kategorijo izpostavljenosti ‚Enote centralne ravni države in centralne banke‘ v skladu s členom 147(3)(a) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do sektorja država v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
This net amount shall be considered as zero when it is a negative amount.
Enote regionalne ali lokalne ravni države [enote centralne ravni države in centralne banke]
The sum of the columns 030 to 120 minus column 130 must be reported.
Izpostavljenosti do sektorja država, ki so izpostavljenosti do enot regionalne ali lokalne ravni države in se razvrstijo v kategorijo izpostavljenosti ‚Enote centralne ravni države in centralne banke‘ v skladu s členom 147(3)(a) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do sektorja država v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
If this amount is lower than zero, the amount to be reported shall be zero.
Izpostavljenosti do sektorja država, ki so izpostavljenosti do enot regionalne ali lokalne ravni države in se razvrstijo v kategorijo izpostavljenosti ‚Institucije‘ v skladu s členom 147(4)(a) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do države v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
030-120
Subjekti javnega sektorja [enote centralne ravni države in centralne banke]
NON-DERIVATIVE FINANCIAL ASSETS BY ACCOUNTING PORTFOLIOS
Izpostavljenosti do sektorja država, ki so izpostavljenosti do subjektov javnega sektorja v skladu s členom 4(8) CRR in se razvrstijo v kategorijo izpostavljenosti ‚Enote centralne ravni države in centralne banke‘ v skladu s členom 147(3)(a) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do sektorja država v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
Aggregate carrying amount of non-derivative financial assets, as defined above, to General governments by accounting portfolio under the applicable accounting framework.
Izpostavljenosti do sektorja država, ki so izpostavljenosti do subjektov javnega sektorja v skladu s členom 4(8) CRR in se razvrstijo v kategorijo izpostavljenosti ‚Institucije‘ v skladu s členom 147(4)(b) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do sektorja država v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
IFRS 7.8(a)(ii); IFRS 9 Appendix A
Mednarodne organizacije [enote centralne ravni države in centralne banke]
BAD Articles 32-33; Annex V. Part 1.16; Accounting Directive Article 8(1)(a)
Izpostavljenosti do sektorja država, ki so izpostavljenosti do mednarodnih organizacij in se razvrstijo v kategorijo izpostavljenosti ‚Enote centralne ravni države in centralne banke‘ v skladu s členom 147(3)(c) CRR, kot je določeno v navodilih za predlogi C 08.01 in C 08.02, pri čemer so izjema specifikacije glede prerazporeditve izpostavljenosti do sektorja država v druge kategorije izpostavljenosti zaradi uporabe tehnik za zmanjšanje kreditnega tveganja z učinki zamenjave na izpostavljenosti, ki se ne uporabljajo.
Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP).
Izpostavljenosti do sektorja država, razen tistih iz vrstic 090 do 140 zgoraj, ki se razporedijo v kategorije izpostavljenosti na podlagi pristopa IRB v skladu s členom 147 CRR za namene izračuna kapitalskih zahtev.
IFRS 7.8(a)(ii); IFRS 9.4.1.4
Izpostavljenosti, ki so predmet tržnega tveganja
IFRS 7.8(a)(i); IFRS 9.4.1.5 and Accounting Directive Article 8(1)(a), (6)
Izpostavljenosti tržnemu tveganju zajemajo pozicije, za katere se kapitalske zahteve izračunajo v skladu z naslovom IV dela 3 CRR.
BAD Article 36(2); Accounting Directive Article 8(1)(a)
Neposredne izpostavljenosti iz področja uporabe člena 271 CRR, za katere veljajo kapitalske zahteve tako za kreditno tveganje nasprotne stranke kot tržno tveganje, se poročajo v vrsticah za kreditno tveganje (020 do 155) in vrstici za tržno tveganje (vrstica 160): izpostavljenost zaradi kreditnega tveganja nasprotne stranke se poroča v vrsticah za kreditno tveganje, medtem ko se izpostavljenost zaradi tržnega tveganja poroča v vrstici za tržno tveganje.
IFRS 7.8(d); IFRS 9.4.1.2 A
170–230
Accounting Directive Article 8(1)(a), (8)
RAZČLENITEV IZPOSTAVLJENOSTI PO PREOSTALI ZAPADLOSTI
IFRS 7.8(f); IFRS 9.4.1.2; Annex V. Part 1.15
Preostala zapadlost se izračuna v dneh med pogodbenim datumom zapadlosti in referenčnim datumom poročanja za vse pozicije.
BAD Article 35; Accounting Directive Article 6(1)(i) and Article 8(2); Annex V. Part 1.16
Izpostavljenosti do sektorja država se razčlenijo po preostali zapadlosti in razvrstijo po intervalih, kot sledi:
BAD Article 37; Accounting Directive Article 12(7); Annex V. Part 1.16
[0 – 3 M [: manj kot 90 dni
Carrying amount of short positions, as defined in IFRS 9 BA.7(b) when the direct counterparty is a General government as defined in paragraph 1.
[3 M – 1 L [: 90 dni ali več in manj kot 365 dni
Short positions arise when the institution sells securities acquired in a reverse repurchase loan, or borrowed in a securities lending transaction, which direct counterparty is a General government.
[1 L – 2 L [: 365 dni ali več in manj kot 730 dni
The carrying amount is the fair value of the short positions.
[2 L – 3 L [: 730 dni ali več in manj kot 1095 dni
Short positions must be reported by residual maturity bucket, as defined in row 170 to 230, and by immediate counterparty.
[3 L – 5 L [: 1095 dni ali več in manj kot 1825 dni
Short positions will be then used for netting with positions for the same residual maturity and immediate counterparty for the computation of columns 030 to 120.
[5 L – 10 L [: 1825 dni ali več in manj kot 3650 dni
Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, which direct counterparty is a General government, that are included in the held for trading or trading financial assets accounting portfolios (columns 030 or 040).
[10 L – več: 3650 dni ali več“
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
Podatki, ki se zahtevajo od institucij v tej predlogi, se sporočijo na akumulirani podlagi za naravno leto ali poročilo (tj. od 1. januarja tekočega leta).
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
‚Samostojne institucije‘ niso del skupine in niso konsolidirane v državi, v kateri so predmet kapitalskih zahtev.
[Annex V, Part 2, paragraphs 70 and 71]
PRILOGA III
Accumulated impairment — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
„PRILOGA V
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
POROČANJE O FINANČNIH INFORMACIJAH
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
Kazalo
[Annex V, Part 2, paragraph 69]
SPLOŠNA NAVODILA
Accumulated negative changes in fair value due to credit risk — of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
Sklici na pravno podlago
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
Dogovori
Accumulated negative changes in fair value due to credit risk — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
Konsolidacija
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
Računovodski portfelji finančnih instrumentov
200-230
Finančna sredstva
DERIVATIVES
Finančne obveznosti
Direct derivative positions are to be reported in columns 200 to 230.
Finančni instrumenti
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
Bruto knjigovodska vrednost
200-210
Razčlenitev nasprotnih strank
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether they are used in a qualifying hedging relationship, are held for trading or are included in the trading portfolio under IFRS and national GAAP based on BAD.
NAVODILA V ZVEZI S PREDLOGAMI
Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (Annex V, Part 2, paragraphs 120, 124, 125 and 137 to 140).
Bilanca stanja
Derivatives with positive fair value: Carrying amount
Sredstva (1.1)
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
Obveznosti (1.2)
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
Lastniški kapital (1.3)
Derivatives with positive fair value: Notional amount
Izkaz poslovnega izida (2)
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
Izkaz vseobsegajočega donosa (3)
220-230
Razčlenitev finančnih sredstev po instrumentih in po sektorju nasprotne stranke (4)
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
Razčlenitev kreditov, ki niso v posesti za trgovanje, in drugih finančnih sredstev po produktih (5)
Derivatives with negative fair value: Carrying amount
Razčlenitev kreditov, ki niso v posesti za trgovanje, in drugih finančnih sredstev za nefinančne družbe po oznakah NACE (6)
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
Finančna sredstva, ki so predmet oslabitve in so prekoračila zapadlost v plačilo (7)
Derivatives with negative fair value: Notional amount
Razčlenitev finančnih obveznosti (8)
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
Zaveze iz kreditov, finančna poroštva in druge zaveze (9)
240-260
Izvedeni finančni instrumenti in obračunavanje varovanja pred tveganjem (10 in 11)
OFF-BALANCE SHEET EXPOSURES
Razčlenitev izvedenih finančnih instrumentov po vrsti tveganja
When the direct counterparty of the off-balance sheet item is a General government as defined above in paragraph 1, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (Annex V, Part 2, paragraphs 102-119).
Zneski, ki se poročajo za izvedene finančne instrumente
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
Izvedeni finančni instrumenti, razvrščeni kot ‚ekonomska varovanja‘
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
Razčlenitev izvedenih finančnih instrumentov po sektorju nasprotne stranke
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
Obračunavanje varovanja pred tveganjem v skladu z nacionalnimi GAAP (11.2)
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
Znesek, ki se poroča za neizvedene instrumente za varovanje (11.3 in 11.3.1)
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
Varovane postavke v varovanjih poštene vrednosti (11.4)
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
Gibanja popravkov vrednosti in rezervacij za kreditne izgube (12)
270-280
Gibanja popravkov vrednosti za kreditne izgube in oslabitve lastniških instrumentov v skladu z nacionalnimi GAAP na podlagi direktive o računovodskih izkazih bank (12.0)
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
Gibanja popravkov vrednosti in rezervacij za kreditne izgube v skladu z MSRP (12.1)
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
Prenosi med skupinami za namen oslabitev (predstavitev na bruto osnovi) (12.2)
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
Prejeta zavarovanja in poroštva (13)
Derivatives with positive fair value — Carrying amount
Razčlenitev kreditov in drugih finančnih sredstev, ki niso v posesti za trgovanje, po zavarovanjih in poroštvih (13.1)
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Zavarovanje, pridobljeno s priposestvovanjem v zadevnem obdobju [v posesti na datum poročanja] (13.2)
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
Zavarovanje, pridobljeno s priposestvovanjem [opredmetena sredstva], akumulirano (13.3)
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a positive fair value at the reference reporting date, independently how they are accounted for.
Hierarhija poštene vrednosti: Finančni instrumenti po pošteni vrednosti (14)
Derivatives with negative fair value — Carrying amount
Odprava pripoznanja in finančne obveznosti, povezane s prenesenimi finančnimi sredstvi (15)
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
Razčlenitev izbranih postavk izkaza poslovnega izida (16)
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
Prihodki in odhodki iz obresti po instrumentih in sektorju nasprotne stranke (16.1)
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Dobički ali izgube iz odprave pripoznanja finančnih sredstev in obveznosti, ki niso merjeni po pošteni vrednosti prek poslovnega izida, po instrumentih (16.2)
Exposure value for exposures subject to the credit risk framework.
Dobički ali izgube iz finančnih sredstev in obveznosti v posesti za trgovanje ter iz trgovalnih finančnih sredstev in obveznosti, po instrumentih (16.3)
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Dobički ali izgube iz finančnih sredstev in obveznosti v posesti za trgovanje ter iz trgovalnih finančnih sredstev in obveznosti, po tveganju (16.4)
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Dobički ali izgube iz finančnih sredstev, obvezno merjenih po pošteni vrednosti prek poslovnega izida, ki niso v posesti za trgovanje, po instrumentih (16.4.1)
Risk weighted exposure amount for exposures subject to the credit risk framework.
Dobički ali izgube iz finančnih sredstev in obveznosti, označenih po pošteni vrednosti prek poslovnega izida, po instrumentih (16.5)
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Dobički ali izgube iz obračunavanja varovanja pred tveganjem (16.6)
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
Oslabitev nefinančnih sredstev (16.7)
For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown.
Uskladitev med računovodskim obsegom konsolidacije in obsegom konsolidacije v skladu s CRR (17)
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
Nedonosne izpostavljenosti (18)
Aggregate of exposures to General governments, as defined in paragraph 1
Restrukturirane izpostavljenosti (19)
020-155
Geografska razčlenitev (20)
Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II CRR.
Geografska razčlenitev po lokaciji dejavnosti (20.1–20.3)
Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk.
Geografska razčlenitev po sedežu nasprotne stranke (20.4–20.7)
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row.
Opredmetena in neopredmetena sredstva: sredstva, ki so predmet poslovnega najema (21)
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Upravljanje premoženja, skrbništvo in druge storitve (22)
Exposures to General governments that are central governments.
Prihodki in odhodki iz naslova provizij in opravnin, po dejavnosti (22.1)
These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Sredstva, vključena v opravljene storitve (22.2)
Exposures to General governments that are regional governments or local authorities.
Deleži v nekonsolidiranih strukturiranih subjektih (30)
These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Povezane stranke (31)
Exposures to General governments that are public sector entities.
Povezane stranke: obveznosti za plačilo in zneski terjatev (31.1)
These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Povezane stranke: ustvarjeni odhodki in prihodki (31.2)
Exposures to General governments that are international organisations.
Struktura skupine (40)
These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Struktura skupine: po posameznih subjektih (40.1)
Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements.
Struktura skupine: po posameznih instrumentih (40.2)