+Artikolu 4 Kundizzjonijiet għall-użu ta' approċċ simplifikat
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Artikolu 4 Kundizzjonijiet għall-użu ta' approċċ simplifikat

Artikolu 4

Kundizzjonijiet għall-użu ta' approċċ simplifikat

1. L-istituzzjonijiet jistgħu japplikaw il-metodu ssimplifikat deskritt f'dan il-Kapitolu biss jekk is-somma tal-valur assolut tal-assi u l-obbligazzjonijiet b'valur ġust, skont id-dikjarazzjonijiet finanzjarji tal-istituzzjoni skont il-qafas tal-kontabbiltà applikabbli, huwa inqas minn EUR 15-il biljun.

2. Assi u obbligazzjonijiet b'valur ġust li jaqblu eżatt u ta' tpaċija jkunu esklużi mill-kalkolu tal-paragrafu 1. Għall-assi u l-obbligazzjonijiet valutati bil-valur ġust li bidla fi stima tal-kontabilità jkollha impatt parzjali jew l-ebda impatt fuq kapital tal-Grad 1 tal-Ekwità Komuni (Common Equity Tier 1, “CET1”), il-valuri tagħhom jiġu inklużi biss skont valutazzjoni rilevanti tal-impatt ta' bidla f'kapital tas-CET1.

3. Il-limiti msemmija fil-paragrafu 1 japplikaw fuq bażi individwali u konsolidata. Meta jkun inqabeż il-livell limitu fuq bażi konsolidata, l-approċċ ewlieni jiġi applikat għall-entitajiet kollha inklużi fil-konsolidazzjoni.

4. Meta l-istituzzjonijiet li japplikaw l-approċċ sempliċi jonqsu milli jissodisfaw il-kundizzjoni tal-paragrafu 1 għal żewġ trimestri konsekuttivi, jinnotifikaw immedjatament lill-awtorità kompetenti rilevanti u jaqblu dwar pjan biex jimplimentaw l-approċċ imsemmi fil-Kapitolu 3 fi żmien sitt xhur.

1. Ħarsa ġenerali

Titlu	Regolamentazzjoni
Article 4 1.	Institutions may apply the simplified approach described in this Chapter only if the sum of the absolute value of fair-valued assets and liabilities, as stated in the institution's financial statements under the applicable accounting framework, is less than EUR 15 billion.
Article 4 2.	Exactly matching, offsetting fair-valued assets and liabilities shall be excluded from the calculation of paragraph 1. For fair-valued assets and liabilities for which a change in accounting valuation has a partial or zero impact on Common Equity Tier 1 (‘CET1’) capital, their values shall only be included in proportion to the impact of the relevant valuation change on CET1 capital.
Article 4 3.	The threshold referred to in paragraph 1 shall apply on an individual and consolidated basis. Where the threshold is breached on a consolidated basis, the core approach shall be applied to all entities included in the consolidation.
Article 4 4.	Where institutions applying the simplified approach fail to meet the condition of paragraph 1 for two consecutive quarters, they shall immediately notify the relevant competent authority and shall agree on a plan to implement the approach referred to in Chapter 3 within the following two quarters.

1.1 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti
Sors	Rekwiżit

3. Standards relatati

Standards
Sors	Rekwiżit

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