#585127
Risíochtaí i bhfoirm aonad nó scaireanna in GCanna
Exposures in the form of units or shares in CIUs
Risíochtaí i bhfoirm aonad nó scaireanna in GCanna
Exposures in the form of units or shares in CIUs
Risíochtaí i bhfoirm aonad nó scaireanna i GCanna a láimhseáil
Treatment of exposures in the form of units or shares in CIUs
Ceanglais cistí dílse do risíochtaí atá i bhfoirm aonad nó scaireanna i GCanna
Own funds requirements for exposures in the form of units or shares in CIUs
Risíochtaí i bhfoirm aonad nó scaireanna in GCanna a láimhseáil
Treatment of exposures in the form of units or shares in CIUs
go gcuirfear na cuir chuige éagsúla, chun risíochtaí i bhfoirm aonad nó scaireanna i gCanna a láimhseáil, i bhfeidhm i gceart, agus go háirithe:
the various approaches for the treatment of exposures in the form of units or shares in CIUs are applied correctly, and in particular:
Déanfar ualú priacal 100 % a shannadh do risíochtaí i bhfoirm aonad nó scaireanna in GCanna mura gcuirfidh an institiúid an modh measúnaithe ar priacal creidmheasa faoi mhír 2, nó cur chuige na trédhearcachta faoi mhír 4 nó an cur chuige maidir le meánualú priacal faoi mhír 5 i bhfeidhm nuair a chomhlíontar na coinníollacha i mír 3.
Exposures in the form of units or shares in CIUs shall be assigned a risk weight of 100 %, unless the institution applies the credit risk assessment method under paragraph 2, or the look-through approach in paragraph 4 or the average risk weight approach under paragraph 5 when the conditions in paragraph 3 are met.
I gcás risíochtaí i bhfoirm aonad nó scaireanna in GCanna a bhfuil measúnú creidmheasa a rinne IMCS ainmnithe ar fáil ina leith, déanfar ualú priacal a shannadh dóibh i gcomhréir le Tábla 8 a chomhfhreagraíonn don mheasúnú creidmheasa a rinne an IMCS i gcomhréir le hAirteagal 136.
Exposures in the form of units or shares in CIUs for which a credit assessment by a nominated ECAI is available shall be assigned a risk weight according to Table 8 which corresponds to the credit assessment of the ECAI in accordance with Article 136.
I gcás ina gcomhlíonann risíochtaí i bhfoirm aonad nó scaireanna i GCanna na critéir atá leagtha amach in Airteagal 132(3) agus gurb eol don institiúid gach cuid nó codanna de risíochtaí fholuiteacha an GC, déanfaidh an institiúid na risíochtaí fholuiteacha sin a thrébhreathnú d'fhonn méideanna risíochta atá ualaithe ó thaobh priacal agus méideanna an chaillteanais ionchasaigh a ríomh i gcomhréir leis na modhanna atá leagtha amach sa Chaibidil seo.
Where exposures in the form of units or shares in CIUs meet the criteria set out in Article 132(3) and the institution is aware of all or parts of the underlying exposures of the CIU, the institution shall look through to those underlying exposures in order to calculate risk-weighted exposure amounts and expected loss amounts in accordance with the methods set out in this Chapter.
Maidir leis na ríomhanna dá dtagraítear in Airteagal 132, féadfaidh institiúidí risíochtaí i bhfoirm aonad nó scaireanna in GCanna dá dtagraítear i bpointí (g) agus (h) d'Airteagal 150(1) a eisiamh ó na ríomhanna sin agus féadfaidh siad na risíochtaí sin a láimhseáil mar a leagtar amach in Airteagal 133.
Institutions may exclude from the calculations referred to in Article 132 exposures in the form of units or shares in CIUs referred to in points (g) and (h) of Article 150(1) and instead apply the treatment set out in Article 133 to those exposures.
Déanfaidh an Coimisiún, i ndlúthchomhar le BERS agus ÚBE, tuarascáil a fhoilsiú faoin 31 Nollaig 2021 ina ndéanfaidh sé measúnú ar cibé acu an bhfuil nó nach bhfuil gá le hathruithe ar an gcreat rialála chun an margadh le haghaidh risíochtaí i bhfoirm aonaid nó scaireanna i GCanna ag a bhfuil punann fholuiteach nach bhfuil inti ach bannaí ceannasacha de chuid Ballstáit a bhfuil an euro mar airgeadra acu, a chur chun cinn mar aon le ceannach na risíochtaí sin ag bainc, i gcás ina bhfuil ualú coibhneasta bhannaí ceannasacha gach Ballstáit i bpunann iomlán an GC comhionann le hualú coibhneasta ranníocaíocht chaipitil gach Ballstáit le BCE.”;
In close cooperation with the ESRB and EBA, the Commission shall publish a report by 31 December 2021 in which it shall assess whether changes to the regulatory framework are needed to promote the market for, and bank purchases of, exposures in the form of units or shares in CIUs with an underlying portfolio consisting exclusively of sovereign bonds of Member States whose currency is the euro, where the relative weight of each Member States’ sovereign bonds in the total portfolio of the CIU is equal to the relative weight of each Member States’ capital contribution to the ECB.
I gcás ina n-úsáidtear an fhéidearthacht dá dtagraítear in Airteagal 132a(2) de Rialachán (AE) Uimh. 575/2013, tuairisceofar risíochtaí i bhfoirm aonad nó scaireanna in CIUnna mar ítimí laistigh den chlár comhardaithe i gcomhréir leis an gcéad abairt in Airteagal 111(1) de Rialachán (AE) Uimh. 575/2013.
Where the possibility referred to in Article 132a (2) of Regulation (EU) No 575/2013 is used, exposures in the form of units or shares in CIUs shall be reported as on balance sheet items in accordance with the first sentence in Article 111(1) of Regulation (EU) No 575/2013.
Tuairisceofar risíochtaí i bhfoirm aonad nó scaireanna i GCanna arna láimhseáil i gcomhréir le cur chuige cúltaca Airteagal 152(6) de Rialachán (AE) Uimh. 575/2013 sa ró seo.
Exposures in the form of units or shares in CIUs treated in accordance with the fall-back approach of Article 152(6) of Regulation (EU) No 575/2013 shall also be reported in this row.