i gcás risíochtaí sinsearacha ar earraí infhaighte corparáideacha ceannaithe, i gcás nach mbeidh an institiúid in ann PDanna a mheas nó nuair nach gcomhlíonann meastacháin PD na hinstitiúide na ceanglais atá leagtha amach i Roinn 6:
for senior purchased corporate receivables exposures where an institution is not able to estimate PDs or the institution's PD estimates do not meet the requirements set out in Section 6:
i gcás fo-risíochtaí ar earraí infhaighte corparáideacha ceannaithe, nuair nach féidir le hinstitiúid meastachán a dhéanamh ar PDanna nó i gcás nach gcomhlíonann meastacháin PD na hinstitiúide na ceanglais atá leagtha amach i Roinn 6:
for subordinated purchased corporate receivables exposures where an institution is not able to estimate PDs or the institution's PD estimates do not meet the requirements set out in Section 6:
Cuirfear san áireamh i meastacháin PD oibleagáideoirí atá dianluamhánaithe nó oibleagáideoirí ar sócmhainní trádáilte den chuid is mó a sócmhainní feidhmíocht na sócmhainní foluiteacha ar bhonn tréimhsí luaineachta struis;
PD estimates for obligors that are highly leveraged or for obligors whose assets are predominantly traded assets shall reflect the performance of the underlying assets based on periods of stressed volatilities;
féadfar meastacháin PD a dhéanamh freisin ar bhonn meastachán na gcaillteanas iomlán agus ar bhonn meastachán ábhartha ar LGDanna;
PD estimates may also be derived from an estimate of total losses and appropriate estimates of LGDs;
Teimpléad AE-CR9.1 – Cur Chuige IRB – Cúltástáil ar PD in aghaidh na haicme risíochta (i gcás mheastacháin PD amháin i gcomhréir le pointe (f) d’Airteagal 180(1) CRR)
Template CR9.1 –IRB approach – Back-testing of PD per exposure class (only for PD estimates according to point (f) of Article 180(1) CRR)
Teimpléad EU CR9.1 – Cur chuige IRB – Cúltástáil ar PD in aghaidh na haicme risíochta (i gcás meastacháin PD amháin i gcomhréir le pointe (f) d’Airteagal 180(1) CRR
Template EU CR9.1 – IRB approach– Back-testing of PD per exposure class (only for PD estimates in accordance with point (f) of Article 180(1) CRR
Maidir le cainníochtú priacal, is inmhianaithe go mbeidh na meastacháin PD sách cobhsaí le himeacht aimsire chun iomarcach timthriallachta na gceanglas cistí dílse a sheachaint.
With regard to risk quantification, it is desirable that the PD estimates are relatively stable over time in order to avoid the excessive cyclicality of own funds requirements.
Ba cheart do na húdaráis a fhíorú go mbeidh na meastacháin PD bunaithe ar mheánráta fadtréimhseach rátaí mainneachtana bliantúla.
Competent authorities should verify that the PD estimates are based on the long-run average of yearly default rates.
Thairis sin, d’fhéadfadh sé go mbeadh earráidí suntasacha sna meastacháin ar pharaiméadair phriacail má láimhseáiltear mainneachtainí iolracha ón oibleagáideoir céanna mar mhainneachtainí ar leithligh, mar gheall go mbeadh meastacháin PD ní b’airde ann mar thoradh ar rátaí mainneachtana ní b’airde.
Furthermore, the treatment of multiple defaults by the same obligor as separate defaults might lead to significant errors in risk parameter estimates, because higher default rates would lead to higher PD estimates.
Maidir le risíochtaí ar iasachtú speisialaithe nach bhfuil institiúid in ann meastachán a thabhairt ar PDanna ina leith nó nach gcomhlíonann meastacháin PD na n-institiúidí na ceanglais atá leagtha amach i Roinn 6, déanfaidh an institiúid ualaí priacal a shannadh do na risíochtaí sin de réir Thábla 1, mar seo a leanas:
For specialised lending exposures in respect of which an institution is not able to estimate PDs or the institutions' PD estimates do not meet the requirements set out in Section 6, the institution shall assign risk weights to these exposures according to Table 1, as follows:
I gcás earraí infhaighte corparáideacha ceannaithe nach bhfuil institiúid in ann meastachán a dhéanamh ar PDanna ina leith nó i gcás nach gcomhlíonann meastacháin PD na hinstitiúide do na ceanglais atá leagtha amach i Roinn 6, cinnfear PDanna na risíochtaí sin de réir na modhanna seo mar a leanas:
For purchased corporate receivables in respect of which an institution is not able to estimate PDs or institution's PD estimates do not meet the requirements set out in Section 6, the PDs for these exposures shall be determined according to the following methods:
maidir le hinstitiúid a bhfuil cead faighte aici ón údarás inniúil de bhun Airteagal 143 a meastacháin PD féin a úsáid le haghaidh earraí infhaighte corparáideacha ceannaithe, i gcás méideanna a tarraingíodh beidh M cothrom le meánaibíocht ualaithe na risíochta ar earraí infhaighte ceannaithe, mar a mbeidh 90 lá ar a laghad in M. Úsáidfear luach céanna seo M do mhéideanna neamhtharraingthe faoi shaoráid thiomanta ceannaigh ar an gcoinníoll go bhfuil sa tsaoráid cúnaint éifeachtacha, truicir um luathamúcadh, nó gnéithe eile a chosnaíonn an institiúid ceannaigh ar aon mheath suntasach ar cháilíocht na n-earraí infhaighte todhchaí a cheanglófar uirthi a cheannach le linn théarma na saoráide.
an institution that has received the permission of the competent authority pursuant to Article 143 to use own PD estimates for purchased corporate receivables, for drawn amounts M shall equal the purchased receivables exposure weighted average maturity, where M shall be at least 90 days. This same value of M shall also be used for undrawn amounts under a committed purchase facility provided the facility contains effective covenants, early amortisation triggers, or other features that protect the purchasing institution against a significant deterioration in the quality of the future receivables it is required to purchase over the facility's term.
Faoin gCur Chuige Bunaithe ar Rátálacha Inmheánacha (“Cur Chuige IRB”), maidir le neamhchosaintí ar iasachtú speisialaithe nach féidir le hinstitiúid meastachán PD a thabhairt ina leith nó nach gcomhlíontar ceanglais áirithe le meastacháin PD na n-institiúidí ina leith, ba cheart do na hinstitiúidí ualaí riosca a shannadh do neamhchosaintí ar iasachtú speisialaithe i gcomhréir le hAirteagal 153(5) de Rialachán (AE) Uimh. 575/2013 trína gcur i leith ceann de na catagóirí i dTábla 1 a leagtar amach sa chéad fhomhír d’Airteagal 153(5) bunaithe ar an measúnú a dhéanann siad ar an neamhchosaint ar iasachtú speisialaithe in aghaidh gach ceann de na fachtóirí dá dtagraítear sa dara fomhír den Airteagal sin.
Under the Internal Ratings Based Approach (‘IRB Approach’), for specialised lending exposures in respect of which an institution is not able to estimate PDs or the institutions’ PD estimates do not meet certain requirements, institutions are to assign risk weights to specialised lending exposures in accordance with Article 153(5) of Regulation (EU) No 575/2013 by attributing them to one of the categories in Table 1 set out in the first subparagraph of Article 153(5) based on their assessment of the specialised lending exposure against each of the factors referred to in its second subparagraph.
na sainmhínithe, na modhanna agus na sonraí chun meastachán agus bailíochtú a dhéanamh ar PD, lena n-áirítear meastachán agus bailíochtú a dhéanamh ar PDanna le haghaidh punanna ísealmhainneachtana, aon íosráta rialála is infheidhme agus na spreagthaí le haghaidh difríochtaí a thugtar faoi deara idir meastacháin PD agus rátaí mainneachtana iarbhír ar a laghad le haghaidh na dtrí bliana deireanacha;
the definitions, methods and data for estimation and validation of PD, including estimation and validation of PDs for low default portfolios, any applicable regulatory floors, and the drivers for differences observed between PD estimates and actual default rates at least for the last three years;
I dteannta Theimpléad EU CR9, nochtfaidh institiúidí faisnéis i dteimpléad EU CR9.1 i gcás ina gcuireann siad pointe (f) d’Airteagal 180(1) de CRR i bhfeidhm maidir le meastacháin PD agus i gcás meastacháin PD amháin i gcomhréir leis an Airteagal céanna.
In addition to template EU CR9, institutions shall disclose information in template EU CR9.1 in case where they apply point (f) of Article 180(1) CRR for PD estimation and only for PD estimates in accordance with the same Article.
an t-údar le glanadh na sonraí uile agus an doiciméadacht ar an nglanadh sin, lena n-áirítear aon bhreathnóireacht a eisiadh ón meastachán agus deimhniú nach bhfágann na breathnóireachtaí eisiata sin go mbeidh aon chlaonadh sa chainníochtú priacail; le haghaidh meastachán ar PDanna, go háirithe, an t-údar le glanadh na sonraí agus an doiciméadacht ar thionchar ghlanadh sin na sonraí ar an meánráta mainneachtana fadtréimhseach;
the justification for and the documentation of all data cleansing, including any exclusions of observations from the estimation and a confirmation that these exclusions do not bias the risk quantification; for PD estimates, in particular, the justification and the documentation of the impact of the data cleansing on the long-run average default rate;
go mbeidh critéir atá sonraithe go soiléir ag an institiúid maidir le cásanna a shainaithint ina mbeidh na meastacháin PD nó LGD le coigeartú chun iarmhairtí maolaithe ráthaíochtaí a ionchorprú, agus go n-úsáidfear na critéir sin go comhsheasmhach le himeacht aimsire;
the institution has clearly specified criteria for identifying situations where PD estimates or LGD estimates are to be adjusted in order to incorporate mitigating effects of guarantees, and that those criteria are used consistently over time;
De bhreis ar theimpléad C 08.05, tuairisceoidh institiúidí faisnéis a áirítear i dteimpléad C 08.05.1 i gcás ina gcuireann siad Airteagal 180(1), pointe (f) de Rialachán (AE) Uimh. 575/2013 i bhfeidhm chun PD a mheas agus le haghaidh meastacháin PD i gcomhréir leis an Airteagal céanna agus lena n-aghaidh sin amháin.
In addition to template C 08.05, institutions shall report information included in template C 08.05.1 in case that they apply Article 180(1), point (f), of Regulation (EU) No 575/2013 for PD estimation and only for PD estimates in accordance with the same Article.