#589326
Cuirfear an cur chuige trébhreathnaitheach dá dtagraítear i mír 2 i bhfeidhm mar a leanas:
The look-through approach referred to in paragraph 2 shall be applied as follows:
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#1677180
Ualú priacail uasta le haghaidh suíomhanna urrúsúcháin shinsearacha: Cur chuige an trébhreathnaithe
Maximum risk weight for senior securitisation positions: look-through approach
#1936881
Chun cur chuige na trédhearcachta a bheith ar fáil, áfach, is gá dianchoinníollacha áirithe a chomhlíonadh.
The availability of the look-through approach, however, requires certain strict conditions to be met.
#2067073
PP.06.03.33 – Gnóthais chomhinfheistíoc cur na trédhearcachta
PP.06.03.33 - Collective investment undertakings - look - through approach
#2067147
GNÓTHAIS CHOMHINFHEISTÍOCHTA - CUR CHUIGE NA TRÉDHEARCACHTA
COLLECTIVE INVESTMENT UNDERTAKINGS – LOOK-THROUGH APPROACH
#2067178
PP.06.03.33 - GNÓTHAIS CHOMHINFHEISTÍOCHTA - CUR CHUIGE NA TRÉDHEARCACHTA
PP.06.03.33 – Collective investment undertakings – look-through approach
#2532298
Cur chuige na trédhearcachta
Look-through approach
#2578341
Úsáidfear cur chuige na trédhearcachta nuair a bhíonn sé ar fáil.
Look-through approach shall be used when available.
#2752448
Gnóthais chomhinfheistíochta - cur chuige na trédhearcachta
Collective investment undertakings - look-through approach
#2754890
Gnóthais chomhinfheistíochta — cur chuige na trédhearcachta
Collective investment undertakings – look–through approach
#2765114
Níor cheart cur chuige na trédhearcachta a úsáid ach nuair a bhíonn sé ar fáil.
Look-through approach should be used only when available.
#2467831
I gcásanna nach féidir le hinstitiúidí cur chuige na trédhearcachta a chur i bhfeidhm nó i gcásanna ina bhfuil cur chuige na trédhearcachta maidir le díorthach a bhfuil ainmneacha tagartha iomadúla aige ina ualach míchuí orthu, agus d’fhonn láimhseáil choimeádach a áirithiú, ba cheart d’institiúidí luach na neamhchosanta indírí a ríomh trí bhreathnú ar an éagsúlacht i bpraghas an díorthaigh i gcás mhainneachtain gach ceann de na hainmneacha tagartha foluiteacha sin.
In cases where institutions are not able to apply a look-through approach or where a look-through approach to a derivative with multiple reference names is unduly burdensome for them, and to ensure a conservative treatment, institutions should calculate the indirect exposure value by looking at the variation of the price of the derivative in the case of default of all those underlying reference names.
#2534334
I gcás risíochtaí i bhfoirm aonad nó scaireanna i ngnóthais chomhinfheistíochta agus i gcás ina n-úsáidtear cur chuige na trédhearcachta nó cur chuige bunaithe ar shainordú (Airteagal 132a, pointí (1) agus (2), de Rialachán (AE) Uimh. 575/2013), déanfar na risíochtaí foluiteacha aonair (i gcás chur chuige na trédhearcachta) agus an grúpa aonair risíochtaí (i gcás an chur chuige bunaithe ar shainordú) a bhreithniú agus a aicmiú ina líne ualaithe priacail chomhfhreagrach faoi seach de réir a láimhseála.
In the case of exposures in the form of units or shares in collective investment undertakings and where the look through approach or the mandate-based approach (Article 132a, points (1) and (2), of Regulation (EU) No 575/2013) is used, the underlying individual (in the case of the look through approach) and individual group of (in the case of the mandate-based approach) exposures shall be considered and classified into their corresponding risk weight line according to their treatment.
#1796562
déanfaidh tríú páirtí neamhspleách faisnéis faoi na risíochtaí foluiteacha a fhíorú i gcás ina gcuirfidh an institiúid cur chuige na trédhearcachta i bhfeidhm.
where the institution applies the look-through approach, information about the underlying exposures is verified by an independent third party.
#1797630
Maidir le díorthaigh chreidmheasa agus chothromais neamhurrúsaithe trádálaithe, déanfar méideanna JTD a chinneadh trí chur chuige trédhearcaithe a chur i bhfeidhm.
For traded non-securitisation credit and equity derivatives, JTD amounts by individual constituents shall be determined by applying a look-through approach.
#1936947
Úsáidfidh institiúidí cur chuige trébhreathnaitheach le haghaidh ionstraimí innéacs agus ionstraimí il-fholuiteacha eile i gcomhréir leis na nithe seo a leanas:
Institutions shall use a look-through approach for index and other multi-underlying instruments in accordance with the following:
#2012071
RW max = an t-ualach priacail, sula gcuirfear an íosteorainn i bhfeidhm, is infheidhme maidir le suíomh sinsearach in urrúsú traidisiúnta cáilitheach NPE nuair a úsáidtear cur chuige na trédhearcachta;
RW max = the risk weight, before applying the floor, applicable to a senior position in a qualifying traditional NPE securitisation when the look-through approach is used;
#2045176
Cinnfear na suíomhanna a thuairiscítear sa ró seo agus i rónna 0470 go 0490 de réir na bprionsabal a leagtar amach in Airteagal 72h de CRR (glansuíomhanna fada, cur chuige na trédhearcachta).
The positions reported in this row and rows 0470 to 0490 shall be determined considering the principles laid out in Article 72h CRR (net long positions, look through approach).
#2534351
Tá an dá aicme risíochta seo deighilte eatarthu féin (féach na barúlacha ar chur chuige na trédhearcachta sa fhreagra thuas).
These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above).
#585128
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.
#1676665
Dá bhrí sin, ba cheart foráil a dhéanamh le Rialachán (AE) Uimh. 575/2013 maidir le cur chuige “trébhreathnaithe” ina sannfaí uasualú priacail arb ionann é agus an meánualú priacail atá ualaithe ó thaobh risíochta is infheidhme maidir leis na risíochtaí foluiteacha do shuíomh urrúsúcháin sinsearach, agus ba cheart an cur chuige sin a bheith ar fáil cibé acu atá an suíomh atá i gceist rátáilte nó nach bhfuil agus cibé cur chuige a úsáideadh ar an gcomhthiomsú foluiteach (an Cur Chuige Caighdeánaithe nó Cur Chuige IRB), faoi réir coinníollacha áirithe.
Regulation (EU) No 575/2013 should therefore provide for a ‘look-through’ approach according to which a senior securitisation position should be assigned a maximum risk weight equal to the exposure-weighted-average risk weight applicable to the underlying exposures, and such approach should be available irrespective of whether the relevant position is rated or unrated and the approach used for the underlying pool (Standardised Approach or IRB Approach), subject to certain conditions.
#1796545
I gcás ina gcomhlíonfar na coinníollacha a leagtar amach i mír 3 den Airteagal seo, féadfaidh institiúidí cur chuige na trédhearcachta a chur i bhfeidhm i gcomhréir le hAirteagal 132a(1) nó an cur chuige bunaithe ar shainordú a chur i bhfeidhm i gcomhréir le hAirteagal 132a(2).
Where the conditions set out in paragraph 3 of this Article are met, institutions may apply the look-through approach in accordance with Article 132a(1) or the mandate-based approach in accordance with Article 132a(2).
#1796546
Faoi réir Airteagal 132b(2), na hinstitiúidí sin nach gcuirfidh cur chuige na trédhearcachta ná an cur chuige bunaithe ar shainordú i bhfeidhm, sannfaidh siad ualú priacail 1250 % (“cur chuige cúltaca”) ar na risíochtaí sin dá gcuid atá i bhfoirm aonad nó scaireanna i GC.
Subject to Article 132b(2), institutions that do not apply the look-through approach or the mandate-based approach shall assign a risk weight of 1250 % (‘fall-back approach’) to their exposures in the form of units or shares in a CIU.
#1796576
Féadfaidh an institiúid cur chuige na trédhearcachta a úsáid chun na méideanna risíochta, ualaithe ó thaobh priacail, de risíochtaí an GC Leibhéal 3 a ríomh agus risíochtaí ar aon leibhéal ina dhiaidh sin i gcás inar úsáideadh an cur chuige sin chun an leibhéal roimhe sin a ríomh.
The institution may use the look-through approach to calculate the risk-weighted exposure amounts of CIUs' exposures in level 3 and any subsequent level only where it used that approach for the calculation in the preceding level.
#1796578
Maidir leis an méid risíochta, ualaithe ó thaobh priacail, de risíochtaí GC arna ríomh i gcomhréir le cur chuige na trédhearcachta agus leis an gcur chuige bunaithe ar shainordú a leagtar amach in Airteagal 132a(1) agus (2), beidh uasteorainn leis arb ionann í agus an méid risíochta, ualaithe ó thaobh priacail, de risíochtaí an GC sin arna ríomh i gcomhréir leis an gcur chuige cúltaca.
The risk-weighted exposure amount of a CIU's exposures calculated in accordance with the look-through approach and the mandate-based approach set out in Article 132a(1) and (2) shall be capped at the risk-weighted amount of that CIU's exposures calculated in accordance with the fall-back approach.
#1796579
De mhaolú ar mhír 1 den Airteagal seo, féadfaidh institiúidí ag a bhfuil cur chuige na trédhearcachta á chur i bhfeidhm acu i gcomhréir le hAirteagal 132a(1) an méid risíochta atá ualaithe ó thaobh priacal dá risíochtaí féin a ríomh i bhfoirm aonad nó scaireanna i GC trí mhéid risíochta na risíochtaí sin a iolrú, arna ríomh i gcomhréir le hAirteagal 111, agus an t-ualú priacail () arna ríomh i gcomhréir leis an bhfoirmle a leagtar amach in Airteagal 132c, ar chuntar go gcomhlíonfar na coinníollacha seo a leanas:
By way of derogation from paragraph 1 of this Article, institutions that apply the look-through approach in accordance with Article 132a(1) may calculate the risk-weighted exposure amount for their exposures in the form of units or shares in a CIU by multiplying the exposure values of those exposures, calculated in accordance with Article 111, with the risk weight () calculated in accordance with the formula set out in Article 132c, provided that the following conditions are met:
#1796580
déanfaidh na hinstitiúidí luach a n-aonad nó scaireanna i GC a thomhas ar chostas stairiúil ach déanfaidh siad luach sócmhainní foluiteacha an GC a thomhas ar luach cóir má chuireann siad cur chuige na trédhearcachta i bhfeidhm;
the institutions measure the value of their holdings of units or shares in a CIU at historical cost but measure the value of the underlying assets of the CIU at fair value if they apply the look-through approach;
#1796585
I gcás ina gcomhlíonfar na coinníollacha a leagtar amach in Airteagal 132(3), féadfaidh institiúidí nach bhfuil leordhóthain faisnéise acu faoi risíochtaí foluiteacha aonair GC chun cur chuige na trédhearcachta a úsáid, féadfaidh siad an méid risíochta, ualaithe ó thaobh priacail, de na risíochtaí sin a ríomh faoi na teorainneacha a socraíodh sa dlí ábhartha agus i sainordú an GC.
Where the conditions set out in Article 132(3) are met, institutions that do not have sufficient information about the individual underlying exposures of a CIU to use the look-through approach may calculate the risk-weighted exposure amount of those exposures in accordance with the limits set in the CIU's mandate and relevant law.
#1796624
Maidir le hinstitiúidí a chuireann cur chuige na trédhearcachta i bhfeidhm i gcomhréir le mír 2 agus le mír 3 den Airteagal seo agus a chomhlíonann na coinníollacha maidir le páirtúsáid bhuan i gcomhréir le hAirteagal 150, nó nach gcomhlíonann na coinníollacha maidir leis na modhanna a leagtar amach sa Chaibidil seo nó ceann amháin nó níos mó de na modhanna a leagtar amach i gCaibidil 5 a úsáid do risíochtaí foluiteacha uile an GC nó do chodanna díobh, ríomhfaidh na hinstitiúidí sin méideanna risíochta atá ualaithe ó thaobh priacal agus méideanna an chaillteanais ionchasaigh i gcomhréir leis na prionsabail seo a leanas:
Institutions that apply the look-through approach in accordance with paragraphs 2 and 3 of this Article and that meet the conditions for permanent partial use in accordance with Article 150, or that do not meet the conditions for using the methods set out in this Chapter or one or more of the methods set out in Chapter 5 for all or parts of the underlying exposures of the CIU, shall calculate risk-weighted exposure amounts and expected loss amounts in accordance with the following principles:
#1796631
Faoi réir Airteagal 132b(2), na hinstitiúidí sin nach gcuireann cur chuige na trédhearcachta i bhfeidhm i gcomhréir le mír 2 agus le mír 3 den Airteagal seo nó nach gcuireann an cur chuige bunaithe ar shainordú i bhfeidhm i gcomhréir le mír 5 den Airteagal seo, cuirfidh siad an cur chuige cúltaca dá dtagraítear in Airteagal 132(2) i bhfeidhm.
Subject to Article 132b(2), institutions that do not apply the look-through approach in accordance with paragraphs 2 and 3 of this Article or the mandate-based approach in accordance with paragraph 5 of this Article shall apply the fall-back approach referred to in Article 132(2).
#1796635
maidir le risíochtaí seachas iad siúd a liostaítear i bpointí (a), (b) agus (c) de mhír 4 den Airteagal seo, déanfaidh an tríú páirtí an ríomh i gcomhréir leis an gcur chuige a leagtar amach in Airteagal 132a(1);
for exposures other than those listed in points (a), (b) and (c) of paragraph 4 of this Article, the third party carries out the calculation in accordance with the look-through approach set out in Article 132a(1);
#1936880
Maidir le láimhseáil suíomhanna i ngnóthais chomhinfheistíochta (GCanna), is é an cur chuige trébhreathnaitheach an cur chuige is cruinne chun ceanglais cistí dílse a ríomh le haghaidh suíomhanna in GCanna toisc go mbraitheann an cur chuige sin ar chomhdhéanamh iarbhír na GCanna seachas ar chomhdhéanamh ionadach.
In relation to the treatment of positions in collective investment undertakings (CIUs), the look-through approach is the most accurate approach for the calculation of own funds requirements for positions in CIUs because that approach relies on the actual composition of the CIUs instead of a proxy composition.
#2012069
De mhaolú ar mhír 3 den Airteagal seo, i gcás ina bhfuil an meánualú priacail a ualaítear ó thaobh risíochta de arna ríomh i gcomhréir le cur chuige na trédhearcachta a leagtar amach in Airteagal 267 níos ísle ná 100 %, féadfaidh institiúidí an t-ualach priacail níos ísle a chur i bhfeidhm, faoi réir íosteorainn ualaigh priacail 50 %.
By way of derogation from paragraph 3 of this Article, where the exposure-weighted average risk weight calculated in accordance with the look-through approach set out in Article 267 is lower than 100 %, institutions may apply the lower risk weight, subject to a 50 % risk-weight floor.
#2338383
go ndéanfaidh an institiúid idirdhealú i gceart idir risíochtaí i GCanna atá faoi réir chur chuige na trédhearcachta mar a leagtar amach in Airteagal 152(1) agus (2) de Rialachán (AE) Uimh. 575/2013 agus risíochtaí eile i GCanna;
that the institution correctly distinguishes between exposures in CIUs subject to the look-through approach as set out in Article 152(1) and (2) of Regulation (EU) No 575/2013 and other exposures in CIUs;