#1796789
Ní bheidh de spreagaí priacail ábhartha ag idirbheart díorthach ach an príomhspreagaí priacail.
The primary risk driver shall be the only material risk driver of a derivative transaction.
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#1796880
Chun críocha na Roinne seo, ciallaíonn suíomh fada i bpríomhspreagaí priacail nó sa spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3) go dtagann méadú ar mhargadhluach an idirbhirt nuair a thagann méadú ar luach an spreagaí priacail sin agus ciallaíonn suíomh gearr i bpríomhspreagaí priacail nó sa spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3) go dtagann laghdú ar mhargadhluach an idirbhirt nuair a thagann méadú ar luach an spreagaí priacail sin.
For the purposes of this Section, a long position in the primary risk driver or in the most material risk driver in the given risk category for transactions referred to in Article 277(3) means that the market value of the transaction increases when the value of that risk driver increases and a short position in the primary risk driver or in the most material risk driver in the given risk category for transactions referred to in Article 277(3) means that the market value of the transaction decreases when the value of that risk driver increases.
#1796816
idirbhearta arb é an príomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), atá acu an difríocht idir dhá spreagaí priacail arna mapáil ar an gcatagóir chéanna phriacail nó idirbhearta arb é atá iontu dhá chuid d'íocaíocht ainmnithe san airgeadra céanna agus a bhfuil spreagaí priacail ó chatagóir chéanna phriacail an phríomhspreagaí priacail le fáil sa chuid d'íocaíocht eile nach í an chuid d'íocaíocht a bhfuil an príomhspreagaí priacail inti í.
transactions for which the primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is the difference between two risk drivers mapped to the same risk category or transactions that consist of two payment legs denominated in the same currency and for which a risk driver from the same risk category of the primary risk driver is contained in the other payment leg than the one containing the primary risk driver.
#2069653
i gcás ina mbraitheann sreafaí airgid an idirbhirt ar níos mó ná aon tionscnóir riosca amháin agus i gcás nach sainaithníonn institiúidí go bhfuil ach aon tionscnóir riosca amháin don idirbheart sin ábhartha i gcomhréir leis an modh a leagtar síos in Airteagal 4(3) nó leis an modh a leagtar síos in Airteagal 4(4), déanfaidh institiúidí an tionscnóir riosca sin a shainaithint mar an t-aon tionscnóir riosca ábhartha don idirbheart sin.
where the cash flows of the transaction depend on more than one risk driver and where institutions have identified only one risk driver of that transaction as material in accordance with either the method laid down in Article 4(3) or the method laid down in Article 4(4), institutions shall identify that risk driver as the only material risk driver of that transaction.
#1796796
an modh chun na hidirbhearta sin nach bhfuil ach aon spreagaí priacail ábhartha amháin acu a shainaithint;
the method for identifying transactions with only one material risk driver;
#1796815
idirbhearta arb é an príomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), atá acu luaineacht spreagaí priacail, cé acu luaineacht intuigthe an mhargaidh í sin nó luaineacht réadaithe, nó an comhchoibhneas idir dhá spreagaí priacail;
transactions for which the primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is either the market implied volatility or the realised volatility of a risk driver or the correlation between two risk drivers;
#1796878
+1 má tá an t-idirbheart i suíomh fada i bpríomhspreagaí priacail nó sa spreagaí priacail is ábhartha sa chatagóir áirithe idirbheart
+ 1 if the transaction is a long position in the primary risk driver or in the most material risk driver in the given risk category
#1796879
-1 má tá an t-idirbheart i suíomh gearr i bpríomhspreagaí priacail nó sa spreagaí priacail is ábhartha sa chatagóir áirithe idirbheart
1 if the transaction is a short position in the primary risk driver or in the most material risk driver in the given risk category
#1799949
+1 nuair is suíomh fada sa phríomhspreagraí priacail é an t idirbheart
+ 1 where the transaction is a long position in the primary risk driver
#1799950
-1 nuair is suíomh gearr sa phríomspreagraí priacail é an t idirbheart
1 where the transaction is a short position in the primary risk driver
#2069613
lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála lena sonraítear an modh chun idirbhearta díorthach ag a bhfuil tionscnóir riosca ábhartha amháin nó níos mó a shainaithint chun críocha Airteagal 277(5), an fhoirmle chun deilte mhaoirseachta na gcéadroghanna ar cheannach agus ar dhíol arna mapáil ar an gcatagóir riosca ráta úis a ríomh agus an modh chun a chinneadh an suíomh fada nó gearr é idirbheart sa phríomhthionscnóir riosca nó sa tionscnóir riosca is ábhartha sa chatagóir riosca ar leith chun críocha Airteagal 279a(3)(a) agus (b) sa chur chuige caighdeánaithe maidir le riosca creidmheasa an chontrapháirtí
supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the method for identifying derivative transactions with one or more than one material risk driver for the purposes of Article 277(5), the formula for calculating the supervisory delta of call and put options mapped to the interest rate risk category and the method for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in the given risk category for the purposes of Article 279a(3)(a) and (b) in the standardised approach for counterparty credit risk
#2069630
Níor cheart an modh chun idirbhearta díorthach nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu a shainaithint a dhéanamh tráth an tionscanta amháin, i gcás inar sainaithníodh nach bhfuil ach aon tionscnóir riosca amháin ag na hidirbhearta díorthach sin tráth an tionscanta, toisc gur buntréith de chuid na n-idirbheart sin é an tionscnóir riosca aonair sin agus nach meastar, dá bhrí sin, go n-athróidh siad.
The method for identifying derivative transactions with only one material risk driver should be performed at inception only, where such derivative transactions have been identified at inception as having only one risk driver, because that single risk driver is a basic characteristic of those transactions and is therefore not expected to change.
#2069637
Le go bhféadfaidh institiúidí a chinneadh an suíomh fada nó gearr é idirbheart sa phríomhthionscnóir riosca, tionscnóir riosca ábhartha nó tionscnóir riosca is ábhartha de chatagóir riosca ar leith, ba cheart an fhaisnéis i dtaobh idirbhirt ar cheart d’institiúidí í a úsáid chun cinneadh den sórt sin a dhéanamh a leagan síos.
To enable institutions to determine whether a transaction is a long or short position in the primary risk driver, in a material risk driver or in the most material risk driver of a given risk category, it should be laid down which information concerning a transaction institutions should use for making such a determination.
#2069643
Modh chun idirbhearta nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu a shainaithint, idirbhearta ag a bhfuil níos mó ná tionscnóir riosca ábhartha amháin agus chun na tionscnóirí riosca is ábhartha de na tionscnóirí riosca sin a shainaithint
Method for identifying transactions with only one material risk driver, transactions with more than one material risk driver and for identifying the most material of those risk drivers
#2069650
An modh chun na hidirbhearta sin nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu a shainaithint
Method for identifying transactions with only one material risk driver
#2069652
i gcás ina mbraitheann sreafaí airgid an idirbhirt go heisiach ar thionscnóir riosca amháin a bhaineann le ceann de na catagóirí riosca dá dtagraítear in Airteagal 277(1) de Rialachán (AE) Uimh. 575/2013, sainaithneoidh institiúidí gurb é an tionscnóir riosca sin an t-aon tionscnóir riosca ábhartha a ghabhann leis an idirbheart sin;
where the cash flows of the transaction depend exclusively on one risk driver that belongs to one of the risk categories referred to in Article 277(1) of Regulation (EU) No 575/2013, institutions shall identify that risk driver as the only material risk driver of that transaction;
#2069656
An modh chun na hidirbhearta sin a bhfuil níos mó ná aon tionscnóir riosca ábhartha amháin acu a shainaithint
Method for identifying transactions with more than one material risk driver
#2069710
An modh chun a chinneadh cé acu suíomh fada nó gearr é idirbheart sa phríomhthionscnóir riosca nó sa tionscnóir riosca is ábhartha i gcatagóir áirithe riosca
Methods for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in a given risk category
#2378040
Tá Rialachán Tarmligthe (AE) 2021/931 ón gCoimisiún an 1 Márta 2021 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála lena sonraítear an modh chun idirbhearta díorthacha a shainaithint ag a bhfuil tionscnóir riosca ábhartha amháin nó níos mó chun críocha Airteagal 277(5), an fhoirmle chun deilte mhaoirseachta céadroghanna ar cheannach agus ar dhíol a ríomh atá mapáilte le catagóir riosca an ráta úis agus an modh chun a chinneadh an suíomh fada nó gearr atá in idirbheart sa tionscnóir riosca príomhúil nó sa tionscnóir riosca is ábhartha sa chatagóir riosca ar leith chun críocha Airteagal 279a(3)(a) agus (b) sa chur chuige caighdeánaithe maidir le riosca creidmheasa an chontrapháirtí le hionchorprú i gComhaontú LEE.
Commission Delegated Regulation (EU) 2021/931 of 1 March 2021 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the method for identifying derivative transactions with one or more than one material risk driver for the purposes of Article 277(5), the formula for calculating the supervisory delta of call and put options mapped to the interest rate risk category and the method for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in the given risk category for the purposes of Article 279a(3)(a) and (b) in the standardised approach for counterparty credit risk is to be incorporated into the EEA Agreement.
#2378053
32021 R 0931: Rialachán Tarmligthe (AE) 2021/931 ón gCoimisiún an 1 Márta 2021 lena bhforlíontar Rialachán (AE) Uimh. 575/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir le caighdeáin theicniúla rialála lena sonraítear an modh chun idirbhearta díorthacha a shainaithint ag a bhfuil tionscnóir riosca ábhartha amháin nó níos mó chun críocha Airteagal 277(5), an fhoirmle chun deilte mhaoirseachta céadroghanna ar cheannach agus ar dhíol a ríomh atá mapáilte le catagóir riosca an ráta úis agus an modh chun a chinneadh an suíomh fada nó gearr atá in idirbheart sa tionscnóir riosca príomhúil nó sa tionscnóir riosca is ábhartha sa chatagóir riosca ar leith chun críocha Airteagal 279a(3)(a) agus (b) sa chur chuige caighdeánaithe maidir le riosca creidmheasa an chontrapháirtí (IO L 204, 10.6.2021, lch. 7).
32021 R 0931: Commission Delegated Regulation (EU) 2021/931 of 1 March 2021 supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the method for identifying derivative transactions with one or more than one material risk driver for the purposes of Article 277(5), the formula for calculating the supervisory delta of call and put options mapped to the interest rate risk category and the method for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in the given risk category for the purposes of Article 279a(3)(a) and (b) in the standardised approach for counterparty credit risk (OJ L 204, 10.6.2021, p. 7).
#1796794
más athróg boilsciúcháin atá i bpríomhspreagaí priacail idirbhirt, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear i mír 3, mapálfaidh institiúidí an t-idirbheart sin ar an gcatagóir priacail ráta úis;
where the primary risk driver of a transaction, or the most material risk driver in a given risk category for transactions referred to in paragraph 3, is an inflation variable, institutions shall map the transaction to the interest rate risk category;
#1796795
más athróg dálaí aeráide atá i bpríomhspreagaí priacail idirbhirt, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear i mír 3, mapálfaidh institiúidí an t-idirbheart sin ar an gcatagóir priacail tráchtearraí.
where the primary risk driver of a transaction, or the most material risk driver in a given risk category for transactions referred to in paragraph 3, is a climatic conditions variable, institutions shall map the transaction to the commodity risk category.
#1796801
ní shannfar don tacar fálúcháin céanna idirbhearta arna mapáil ar an gcatagóir priacail ráta úis ach amháin i gcás ina mbeidh a bpríomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), ainmnithe san airgeadra céanna;
transactions mapped to the interest rate risk category shall be assigned to the same hedging set only where their primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is denominated in the same currency;
#1796802
ní shannfar don tacar fálúcháin céanna idirbhearta arna mapáil ar an gcatagóir priacail malairte eachtraí ach amháin i gcás ina mbeidh a bpríomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), bunaithe ar an bpéire airgeadra céanna;
transactions mapped to the foreign exchange risk category shall be assigned to the same hedging set only where their primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is based on the same currency pair;
#1796805
sannfar do cheann amháin de na tacair fálúcháin seo a leanas idirbhearta arna mapáil ar an gcatagóir priacail tráchtearraí ar bhonn nádúr a bpríomhspreagaí priacail nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3):
transactions mapped to the commodity risk category shall be assigned to one of the following hedging sets on the basis of the nature of their primary risk driver or the most material risk driver in the given risk category for transactions referred to in Article 277(3):
#1796811
ní shannfar don tacar fálúcháin céanna idirbhearta arna mapáil ar an gcatagóir phriacail eile ach amháin i gcás inarb ionann príomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), dóibh.
transactions mapped to the other risks category shall be assigned to the same hedging set only where their primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is identical.
#1796812
Chun críocha phointe (a) den chéad fhomhír den mhír seo, sannfar do thacair fálúcháin ar leithligh idirbhearta arna mapáil ar an gcatagóir priacail ráta úis ar athróg boilsciúcháin é an príomhspreagaí priacail atá acu, cé is moite de na tacair fálúcháin sin a bunaíodh le haghaidh idirbhearta arna mapáil ar an gcatagóir priacail ráta úis nach é athróg boilsciúcháin an príomhspreagaí priacail atá acu.
For the purposes of point (a) of the first subparagraph of this paragraph, transactions mapped to the interest rate risk category that have an inflation variable as the primary risk driver shall be assigned to separate hedging sets, other than the hedging sets established for transactions mapped to the interest rate risk category that do not have an inflation variable as the primary risk driver.
#1796813
Ní shannfar na hidirbhearta sin don tacar fálúcháin céanna ach amháin i gcás ina mbeidh a bpríomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), ainmnithe san airgeadra céanna.
Those transactions shall be assigned to the same hedging set only where their primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is denominated in the same currency.
#1796817
Chun críocha phointe (a) den chéad fhomhír den mhír seo, ní shannfaidh institiúidí idirbhearta don tacar fálúcháin céanna de chuid na catagóire priacail lena mbainfidh ach amháin i gcás inarb ionann príomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), dóibh.
For the purposes of point (a) of the first subparagraph of this paragraph, institutions shall assign transactions to the same hedging set of the relevant risk category only where their primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), is identical.
#1796820
Ar iarraidh ó údarás inniúil, cuirfidh institiúidí ar fáil líon na dtacar fálúcháin arna mbunú i gcomhréir le mír 2 den Airteagal seo do gach catagóir phriacail, mar aon leis an bpríomhspreagaí priacail, nó an spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3), nó an péire spreagaithe priacail do gach ceann de na tacair fálúcháin sin, mar aon le líon na n-idirbheart i ngach ceann de na tacair fálúcháin sin.
Institutions shall make available upon request by the competent authorities the number of hedging sets established in accordance with paragraph 2 of this Article for each risk category, with the primary risk driver, or the most material risk driver in the given risk category for transactions referred to in Article 277(3), or the pair of risk drivers of each of those hedging sets and with the number of transactions in each of those hedging sets.
#1796882
an modh chun a chinneadh cé acu suíomh fada nó gearr é idirbheart sa phríomhspreagaí priacail nó sa spreagaí priacail is ábhartha de na spreagaithe priacail i gcatagóir áirithe idirbheart dá dtagraítear in Airteagal 277(3).
the method for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in the given risk category for transactions referred to in Article 277(3).
#2016744
I gcás ina gcuireann an institiúid faisnéis ábhartha bhreise (“tionscnóir riosca breise”) san áireamh i gcomhréir le hAirteagal 171(2) de Rialachán (AE) Uimh. 575/2013 maidir le cineál neamhchosaintí ar iasachtú speisialaithe, déanfaidh sí an fhaisnéis sin a mheas i gcomhpháirt leis an bhfo-fhachtóir a chomhfhreagraíonn is mó don tionscnóir riosca breise sin.
Where the institution takes into account additional relevant information (an ‘additional risk driver’) in accordance with Article 171(2) of Regulation (EU) No 575/2013 for a type of specialised lending exposures, it shall consider it jointly with the sub-factor, which most closely corresponds to that additional risk driver.
#2069621
Maidir leis an modh chun idirbhearta díorthach nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu a shainaithint, chun na hidirbhearta díorthach sin a mhapáil sa chatagóir ábhartha riosca, ba cheart go mbeadh sé simplí i ngach cás ina bhfuil príomhthionscnóir riosca an idirbhirt díorthach, is é sin an t-aon tionscnóir riosca ábhartha, inaitheanta láithreach ó nádúr agus ó shreafaí airgid an idirbhirt sin.
The method for identifying derivative transactions with only one material risk driver, for the purpose of mapping those derivative transactions to the relevant risk category, should be simple for all cases where the primary and only material risk driver of the derivative transaction is immediately discernible from the nature and cash flows of that transaction.
#2069626
Bheadh sé díréireach agus trom ceanglas a chur ar institiúidí an ráta lascaine a chur san áireamh sa mhodh chun idirbhearta díorthach nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu a shainaithint, mar is léir ón taithí eimpíreach gur gnách go mbíonn éifeacht níos teoranta ag an tionscnóir riosca ar luach idirbheart díorthach ná mar a bhíonn ag tionscnóirí riosca eile as a ndíorthaítear a sreafaí airgid.
Requiring institutions to take into account the discount rate in the method for identifying derivative transactions with only one material risk driver would be disproportionate and burdensome, as empirical experience shows that that risk driver has usually a more limited effect on the value of derivative transactions than the other risk drivers from which their cash flows are derived.
#2069646
Chun idirbhearta nach bhfuil iontu ach aon tionscnóir riosca ábhartha amháin agus idirbhearta ag a bhfuil níos mó ná tionscnóir riosca ábhartha amháin a shainaithint, déanfaidh institiúidí tionscnóirí riosca uile an idirbhirt a shainaithint, tráth tionscanta gach idirbhirt, trí na fachtóirí riosca ar a mbraitheann sreafaí airgid an idirbhirt sin a chinneadh, ag féachaint do na fachtóirí riosca dá dtagraítear in Airteagal 325l go 325q de Rialachán (AE) Uimh. 575/2013 ar a laghad.
For the purpose of identifying transactions with only one material risk driver and transactions with more than one material risk driver, institutions shall, at inception of each transaction, identify all the risk drivers of the transaction by determining the risk factors on which the cash flows of that transaction depend, having regard to at least the risk factors referred to in Articles 325l to 325q of Regulation (EU) No 575/2013.
#2069654
De mhaolú ar mhír 1, i gcás babhtálacha rátaí úis trasairgeadra dá dtagraítear i bpointe 2(a) d’Iarscríbhinn II a ghabhann le Rialachán (AE) Uimh. 575/2013, féadfaidh institiúidí an tionscnóir riosca malairte eachtraí a shainaithint mar an t-aon tionscnóir riosca ábhartha don idirbheart.
By way of derogation from paragraph 1, for cross-currency interest-rate swaps as referred to in point 2(a) of Annex II to Regulation (EU) No 575/2013, institutions may identify the foreign exchange risk driver as the only material risk driver of the transaction.
#2069663
i gcás gach catagóire riosca a chomhfhreagraíonn do na tionscnóirí riosca ábhartha sin, sainaithneoidh siad mar an tionscnóir riosca is ábhartha an tionscnóir riosca is mó a chomhfhreagraíonn d’fhorlíontán na catagóire riosca is airde as na cinn dá dtagraítear in Airteagail 280a go 280f de Rialachán (AE) Uimh. 575/2013.
for each risk category corresponding to those material risk drivers, they shall identify as the most material risk driver the risk driver corresponding to the highest risk category add-on from those referred to in Articles 280a to 280f of Regulation (EU) No 575/2013.
#2069680
maidir le gach ceann de na catagóirí riosca dá dtagraítear i bpointe (f) agus i bpointe (h), measfaidh siad gurb é an tionscnóir riosca is ábhartha don chatagóir riosca sin an tiománaí riosca a chomhfhreagraíonn don luach absalóideach is airde de na híogaireachtaí ualaithe dá dtagraítear i bpointe (b).
for each of the risk categories referred to in points (f) and (h), they shall consider as the most material risk driver for that risk category the risk driver corresponding to the highest absolute value of the weighted sensitivities referred to in point (b).
#2069683
I gcás ina bhfuil níos mó ná tionscnóir riosca amháin atá sainaitheanta i gcomhréir le hAirteagal 1 sannta don chatagóir riosca céanna, coinneoidh institiúidí an tionscnóir riosca sa chatagóir riosca sin a chomhfhreagraíonn d’fhorlíontán na catagóire riosca is airde sa chatagóir riosca sin chun pointe (b) a chur i bhfeidhm;
Where more than one risk driver identified in accordance with Article 1 have been assigned to the same risk category, institutions shall keep for the application of point (b) the risk driver in that risk category corresponding to the highest risk category add-on in that risk category;
#2069687
Foirmle a úsáidfear chun ríomh a dhéanamh ar dheilte mhaoirseachta na gcéadroghanna ar cheannach agus ar dhíol arna mapáil ar an gcatagóir riosca ráta úis agus luaineacht mhaoirseachta atá oiriúnach don fhoirmle agus modh lena chinneadh an suíomh fada nó gearr é idirbheart sa phríomhthionscnóir riosca nó sa tionscnóir riosca is ábhartha i gcatagóir riosca ar leith
Formula to be used to calculate the supervisory delta of call and put options mapped to the interest rate risk category and supervisory volatility suitable for that formula and method for determining whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in a given risk category
#2069711
Cinnfidh institiúidí cé acu suíomh fada nó gearr é idirbheart sa phríomhthionscnóir riosca nó sa tionscnóir riosca is ábhartha i gcatagóir áirithe riosca trí cheachtar den dá mhodh a leanas a fheidhmiú:
Institutions shall determine whether a transaction is a long or short position in the primary risk driver or in the most material risk driver in a given risk category by applying either of the following methods:
#2069713
déanfaidh siad measúnú ar a mhéid a bhraitheann struchtúr sreafaí airgid na n-idirbheart ar an tionscnóir riosca sin nó cuspóir an idirbhirt a fhálú i ndáil leis an tionscnóir riosca sin agus sainaithneoidh siad an t-idirbheart mar shuíomh fada nó mar shuíomh gearr ar bhonn an mheasúnaithe sin.
they shall assess the dependence of the structure of cash flows of the transactions on that risk driver or the hedging purpose of the transaction with respect to that risk driver and identify the transaction as either long or short position on the basis of that assessment.
#1796788
Déanfaidh institiúidí an mhapáil dá dtagraítear i mír 1 ar bhonn phríomhspreagaí priacail an idirbhirt díorthach.
Institutions shall conduct the mapping referred to in paragraph 1 on the basis of the primary risk driver of a derivative transaction.
#1796790
De mhaolú ar mhír 2, mapálfaidh institiúidí idirbhearta díorthach ag a bhfuil níos mó ná aon spreagaí priacail ábhartha amháin ar níos mó ná aon chatagóir phriacail amháin.
By way of derogation from paragraph 2, institutions shall map derivative transactions that have more than one material risk driver to more than one risk category.
#1796797
an modh chun idirbhearta a aithint ag a bhfuil níos mó ná spreagaí priacail ábhartha amháin agus chun an spreagaí is ábhartha de na spreagaithe priacail sin a aithint chun críocha mhír 3;
the method for identifying transactions with more than one material risk driver and for identifying the most material of those risk drivers for the purposes of paragraph 3.
#2069665
déanfaidh siad íogaireachtaí riosca na deilte a ríomh i gcomhréir le hAirteagal 325r de Rialachán (AE) Uimh. 575/2013 maidir le gach tionscnóir riosca a shainaithnítear i gcomhréir le hAirteagal 1 den Rialachán seo;
they shall calculate the delta risk sensitivities in accordance with Article 325r of Regulation (EU) No 575/2013 for each risk driver identified in accordance with Article 1 of this Regulation;
#1796792
I gcás ina mbaineann spreagaithe priacail ábhartha aon idirbhirt amháin díobh sin le catagóirí priacail éagsúla, déanfaidh institiúidí an t-idirbheart sin a mhapáil aon uair amháin ar gach catagóir phriacail díobh sin a bhfuil aon spreagaí priacail ábhartha amháin ar a laghad acu, ar bhonn an spreagaí priacail is ábhartha de na spreagaithe priacail sa chatagóir phriacail sin.
Where the material risk drivers of one of those transactions belong to different risk categories, institutions shall map that transaction once to each risk category for which the transaction has at least one material risk driver, on the basis of the most material of the risk drivers in that risk category.
#2016714
Ós rud go gceanglaítear ar na hinstitiúidí le hAirteagal 171(2) de Rialachán (AE) Uimh. 575/2013 an fhaisnéis ábhartha uile a chur san áireamh i ndáil le féichiúnaithe agus saoráidí a shannadh do ghráid nó comhthiomsuithe, ba cheart a cheangal ar na hinstitiúidí gach ceann d’aon tionscnóir riosca breise a chur san áireamh agus é a bhreithniú go comhpháirteach leis an bhfo-fhachtóir de chreat na neamhchosaintí ar iasachtú speisialaithe a chomhfhreagraíonn is fearr don tionscnóir riosca.
Given that the institutions are required by Article 171(2) of Regulation (EU) No 575/2013 to take into account all relevant information for assignment of obligors and facilities to grades or pools, the institutions should be required to take into account each of any additional risk drivers and consider it jointly with the sub-factor of the specialised lending exposure framework which most closely corresponds to the risk driver.
#2016719
Ba cheart a cheadú d’institiúidí freisin, go heisceachtúil, gan fo-fhachtóir nó comhpháirt fo-fhachtóra áirithe a chur i bhfeidhm maidir leis na neamhchosaintí uile ar iasachtú speisialaithe a bhaineann le cineál neamhchosaintí mar a shainmhínítear i bpointe (2) d’Airteagal 142(1) de Rialachán (AE) Uimh. 575/2013 i gcás nach ionann an fo-fhachtóir nó an chomhpháirt fo-fhachtóra sin agus tionscnóir riosca ábhartha don chineál sin neamhchosaintí ar iasachtú speisialaithe.
Institutions should also be allowed, exceptionally, not to apply a certain sub-factor or sub-factor component for all specialised lending exposures belonging to a type of exposures as defined in point (2) of Article 142(1) of Regulation (EU) No 575/2013 when that sub-factor or sub-factor component is not a relevant risk driver for that type of specialised lending exposures.
#2069624
Mar sin féin, ós rud é gur léir ón taithí a fuarthas ar an margadh go mbíonn éifeacht na tionscnóirí riosca eile sin neamhábhartha go minic i gcás na gcineálacha áirithe idirbhirt sin, má thagann idirbheart faoin gcineál sin, ba cheart gur leor é sin chun idirbhearta den sórt sin a shainaithint mar idirbhearta díorthach nach bhfuil ach aon tionscnóir riosca ábhartha amháin acu.
Nevertheless, as market experience shows that the effect of these other risk drivers is very often immaterial for these particular transaction types, if a transaction falls under this type, this should suffice for identifying such transactions as derivative transactions with only one material risk driver.