#2535886
Ansin, tuairiscítear faisnéis ar mhéid an cheanglais cistí dílse le haghaidh priacal oibriúcháin.
Next, information on the amount of own funds requirement for operational risk is reported.
Ansin, tuairiscítear faisnéis ar mhéid an cheanglais cistí dílse le haghaidh priacal oibriúcháin.
Next, information on the amount of own funds requirement for operational risk is reported.
Faoi Chur Chuige an Bhuntáscaire, tá an ceanglas cistí dílse le haghaidh priacal oibriúcháin cothrom le 15 % den mheán thar thréimhse trí bliana den táscaire ábhartha a leagtar amach in Airteagal 316.
Under the Basic Indicator Approach, the own funds requirement for operational risk is equal to 15 % of the average over three years of the relevant indicator as set out in Article 316.
is bonn iomchuí é an Cur chuige Caighdeánaithe Malartach chun a ceanglas cistí dílse le haghaidh priacal oibriúcháin a ríomh.
the Alternative Standardised Approach provides an appropriate basis for calculating its own funds requirement for operational risk.
Cuirfidh institiúid na caillteanais priacail oibriúcháin a bhaineann le priacail margaidh san áireamh faoi réim an cheanglais cistí dílse le haghaidh priacal oibriúcháin:
An institution shall include operational risk losses that are related to market risks in the scope of the own funds requirement for operational risk;
Maidir le AMA, cuirtear ítimí meabhráin isteach chun sonra a chur i láthair a bhaineann le héifeacht an chaillteanais ionchasaigh, an éagsúlaithe agus na dteicnící maolaithe maidir leis an gceanglas cistí dílse le haghaidh priacal oibriúcháin.
Regarding AMA, memorandum items are added to present a detail of the effect of the expected loss, diversification and mitigation techniques on own funds requirement for operational risk.
Maidir le hinstitiúidí a úsáideann an táscaire ábhartha chun an ceanglas cistí dílse a ríomh le haghaidh priacal oibriúcháin (BIA, TSA agus ASA), tuairisceoidh siad an táscaire ábhartha le haghaidh na mblianta faoi seach i gcolúin 0010 go dtí 0030.
Institutions using the relevant indicator to calculate the own funds requirement for operational risk (BIA, TSA and ASA) shall report the relevant indicator for the respective years in columns 0010 to 0030.
Leis an ró seo léireofar na méideanna a chomhfhreagraíonn do ghníomhaíochtaí atá faoi réir BIA chun an ceanglas cistí dílse le haghaidh priacal oibriúcháin a ríomh (Airteagail 315 agus 316 de Rialachán (AE) Uimh. 575/2013).
This row shall present the amounts corresponding to activities subject to the BIA to calculate the own funds requirement for operational risk (Articles 315 and 316 of Regulation (EU) No 575/2013).
I gcás inar féidir le hinstitiúid a chruthú dá húdarás inniúil go mbeadh - de bharr chumasc, éadáil nó dhiúscairt na n-eintiteas nó na ngníomhaíochtaí - meastachán claonta mar thoradh ar an táscaire ábhartha a ríomh tríd an méan trí bliana a úsáid don cheanglas cistí dílse le haghaidh priacal oibriúcháin, féadfaidh an t-údarás inniúil ceadú do na hinstitiúidí an ríomh a leasú ar bhealach lena gcuirfí imeachtaí den chineál sin san áireamh agus cuirfidh sé ÚBE ar an eolas faoi.
Where an institution can prove to its competent authority that, due to a merger, an acquisition or a disposal of entities or activities, using a three year average to calculate the relevant indicator would lead to a biased estimation for the own funds requirement for operational risk, the competent authority may permit institutions to amend the calculation in a way that would take into account such events and shall duly inform EBA thereof.
Is mar mheán thar thréimhse trí bliana de shuim na gceanglas cistí dílse bliantúla thar gach réim gnó dá dtagraítear i dTábla 2 de mhír 4 a ríomhfaidh institiúidí an ceanglas cistí dílse le haghaidh priacal oibriúcháin.
Institutions shall calculate the own funds requirement for operational risk as the average over three years of the sum of the annual own funds requirements across all business lines referred to in Table 2 of paragraph 4.
Maidir leis an laghdú ar cheanglais cistí dílse i ngeall ar árachais agus ar shásraí eile um aistriú priacal a aithint, ní sháróidh sé 20 % de na ceanglas cistí dílse le haghaidh priacal oibriúcháin roimh theicnící maolaithe priacal a aithint.
The reduction in own funds requirements from the recognition of insurances and other risk transfer mechanisms shall not exceed 20 % of the own funds requirement for operational risk before the recognition of risk mitigation techniques.
I gcás inar féidir le hinstitiúid a chruthú dá húdarás inniúil – de bharr imthosca eisceachtúla amhail cumasc nó diúscairt eintiteas nó gníomhaíochtaí – go mbeadh meastachán claonta ann i gcomhair an cheanglais cistí dílse le haghaidh priacal oibriúcháin, de thoradh an táscaire ábhartha a ríomh trí úsáid a bhaint as an meán 3 bliana, féadfaidh an t-údarás inniúil ceadú don institiúid an ríomh a mhodhnú ar bhealach lena gcuirfí teagmhais den sórt sin san áireamh.
Where an institution can justify its competent authority that – due to exceptional circumstances such as a merger or a disposal of entities or activities – using a three year average to calculating the relevant indicator would lead to a biased estimation for the own funds requirement for operational risk, the competent authority may permit the institution to modify the calculation in a way that would take into account such events.