natgillin/translations-raw huggingface dataset:
(20)Forordning (EU) nr. 575/2013 og (EU) 2019/876 bør derfor ændres i overensstemmelse hermed -
(20)Regulations (EU) No 575/2013 and (EU) 2019/876 should therefore be amended accordingly,
Forslaget tager af særlige grunde i forbindelse med den nuværende covid-19-pandemi primært sigte på at udskyde anvendelsesdatoen for visse bestemmelser i CRR, at tage højde for anvendelsen af foranstaltninger, der vil fritage banker for visse kapitalkrav, og at præcisere den tilsynsmæssige behandling af visse eksponeringer i lyset af de ekstraordinære omstændigheder, som covid-19-pandemien har skabt.
The proposal primarily aims at providing, for exceptional reasons in the context of the current COVID-19 pandemic, deferrals as regards the date of application of certain provisions of the CRR, or anticipating the application of measures that would relieve banks from some capital requirements, or specifying the prudential treatment of certain exposures in light of the exceptional circumstances created by the COVID-19 pandemic.
De mål, der forfølges med de planlagte ændringer, nemlig at maksimere kreditinstitutternes evne til at yde lån og til at absorbere tab i forbindelse med covid-19-pandemien, samtidig med at deres modstandsdygtighed fortsat sikres, kan bedre nås på EU-plan end ved forskellige nationale initiativer, da ændringerne vedrører anvendelsesdatoen for EU-bestemmelser eller er tilpasninger af eksisterende EU-bestemmelser som reaktion på covid-19-pandemien.
The objectives pursued by the envisaged amendments, namely to maximise the capacity of credit institutions to lend and to absorb losses related to the COVID-19 pandemic, while still ensuring their continued resilience, can be better achieved at Union level rather than by different national initiatives as the amendments concern the application dates of Union rules or represent adjustments to existing Union rules in response to the COVID-19 pandemic.
Ved et nyt stk. 6a forlænges overgangsperioden for den dynamiske komponent, hvilket giver institutterne mulighed for fuldt ud i deres egentlige kernekapital at medregne enhver stigning i nye nedskrivninger indregnet i 2020 og 2021 for deres ikke-værdiforringede finansielle aktiver.
A new paragraph 6a extends the transition for the dynamic component, allowing institutions to fully add-back to their CET1 capital any increase in new provisions recognised in 2020 and 2021 for their financial assets that are not credit-impaired.
For det andet er det nødvendigt at tage højde for virkningen af covid-19-relaterede garantier og tilpasse reglerne om minimumsdækning af tab for misligholdte eksponeringer med henblik på midlertidigt at udvide den behandling, der i øjeblikket gælder for misligholdte eksponeringer, der er garanteret eller forsikret af eksportkreditagenturer, til at omfatte misligholdte eksponeringer, der opstår som følge af covid-19-pandemien, og som er omfattet af de forskellige garantiordninger, som medlemsstaterne har indført.
Second, to account for the impact of COVID-19 related guarantees, the rules on the minimum loss coverage for non-performing exposures (NPEs) need to be adjusted to extend temporarily the treatment that is currently applicable to NPEs guaranteed or insured by export credit agencies to NPEs that would arise as a consequence of the COVID-19 pandemic and that are covered by the various guarantee schemes that were put in place by Member States.
Ændringerne omfattede gennemførelsen af en skønsmæssig beføjelse til midlertidigt at udelukke visse eksponeringer mod centralbanker fra et instituts samlede eksponeringsmål under usædvanlige omstændigheder (artikel 429a, stk. 1, litra n), og stk. 5-7 i CRR).
The changes included the implementation of a discretion to temporarily exclude certain central bank exposures from an institutions' total exposure measure in exceptional circumstances (Article 429a(1)(n) and (5) to (7) of the CRR).
Offentlige myndigheder på EU-niveau og medlemsstatsniveau har truffet afgørende foranstaltninger for at støtte husholdninger og solvente virksomheder, således at de kan modstå denne alvorlige, men midlertidige afmatning i den økonomiske aktivitet og den mangel på likviditet, som afmatningen vil forårsage.
Public authorities at Union and Member State levels have taken decisive actions to support households and solvent undertakings to withstand this severe but temporary slowdown in economic activity and the liquidity shortages that it will cause.
Ved forordning (EU) 2019/630 4 er der indført et krav i CRR til minimumsdækning af tab for misligholdte eksponeringer (den såkaldte tilsynsmæssige bagstopperordning).
Regulation (EU) 2019/630 4 has introduced in the CRR a requirement for minimum loss coverage for non-performing exposures (the so-called prudential backstop).
Desuden er der ved forordning (EU) 2019/876 5 (CRR II) tilføjet nogle af de sidste elementer af de internationale reformer (den endelige Basel III-ramme) til CRR, som bl.a. omfatter en ny definition af gearingsgraden og en gearingsgradbuffer, der vil forhindre institutter i at øge gearingen i overdrevent omfang.
Furthermore, Regulation (EU) 2019/876 5 (CRR II) has added to the CRR some of the final elements of the international reforms (the finalised Basel III framework), which entail amongst others, a new definition of the leverage ratio and a leverage ratio buffer, which will prevent institutions from excessively increasing leverage.
Desuden er der ved Europa-Parlamentets og Rådets forordning (EU) 2019/876 15 indført nogle af de sidste elementer i den endelige Basel III-ramme i forordning (EU) nr. 575/2013, bl.a. en ny definition af gearingsgraden og en gearingsgradbuffer, der forhindrer institutter i at øge gearingen i overdrevent omfang, samt en gunstigere tilsynsmæssig behandling af visse softwareaktiver, en gunstigere behandling af visse lån med sikkerhed i pensioner eller løn, en revideret støttefaktor for lån til små og mellemstore virksomheder (SMV'er) og en støttefaktor for infrastrukturprojekter.
Furthermore, Regulation (EU) 2019/876 of the European Parliament and of the Council 15 has introduced to Regulation (EU) No 575/2013 some of the final elements of the finalised Basel III framework, among others, a new definition of the leverage ratio and a leverage ratio buffer, which prevent institutions from excessively increasing leverage, as well as a more favourable prudential treatment of certain software assets, a more favourable treatment of certain loans backed by pensions or salaries, a revised supporting factor for loans to small and medium-sized enterprises (SMEs), and a supporting factor for infrastructure projects.
For det tredje er det nødvendigt at ændre den afbødningsmekanisme, der er knyttet til den kompetente myndigheds skønsmæssige beføjelse til at give kreditinstitutter mulighed for midlertidigt at udelukke eksponeringer i form af centralbankreserver ved beregning af gearingsgraden.
Third, the offsetting mechanism associated with the competent authority discretion to allow credit institutions to temporarily exclude exposures in the form of central bank reserves from the calculation of the leverage ratio needs to be modified.
Offentlige myndigheder på EU-niveau og medlemsstatsniveau har truffet afgørende foranstaltninger for at støtte husholdninger og solvente virksomheder, således at de kan modstå denne alvorlige, men midlertidige afmatning i den økonomiske aktivitet og den mangel på likviditet, som afmatningen forårsager.
Public authorities at Union and Member State level have taken decisive actions to support households and solvent undertakings to withstand this severe but temporary slowdown in economic activity and the liquidity shortages it causes.
Det er derfor nødvendigt at fremrykke anvendelsesdatoen for denne bestemmelse, således at institutterne kan anvende bestemmelsen allerede under covid-19-pandemien.
It is therefore necessary to advance the date of application of that provision so that it can be used by institutions already during the COVID-19 pandemic.
(3)Det alvorlige økonomiske chok forårsaget af covid-19-pandemien og de ekstraordinære inddæmningsforanstaltninger har vidtrækkende konsekvenser for økonomien.
(3)The severe economic shock caused by the COVID-19 pandemic and the exceptional containment measures have a far-reaching impact on the economy.
f1 = den gældende faktor fastlagt i stk. 6
f1 = the applicable factor laid down in paragraph 6;
(8)Det er i forbindelse med covid-19-pandemien blevet klart, at muligheden for midlertidigt at udelukke visse eksponeringer mod centralbanker fra beregningen af et instituts samlede eksponeringsmål, jf. artikel 429a i forordning (EU) nr. 575/2013 som ændret ved forordning (EU) 2019/876, kunne vise sig at være af afgørende betydning i en krisesituation.
(8)Evidence emerged in the context of the COVID-19 pandemic has made apparent that the possibility to temporarily exclude certain central bank exposures from the calculation of an institution's total exposure measure, as laid down in Article 429a of Regulation (EU) No 575/2013 as amended by Regulation (EU) 2019/876, could prove essential during a crisis situation.
Denne tilpasning vil gøre det lettere for kreditinstitutter at afbøde virkningen af en eventuel stigning i nedskrivninger til forventede kredittab som følge af den forringede kreditkvalitet af kreditinstitutters eksponeringer på grund af de økonomiske konsekvenser af covid-19-pandemien.
This adjustment would allow credit institutions to better mitigate the impact of any potential increase in ECL provisioning caused by the deterioration in the credit quality of credit institutions' exposures due to the economic consequences of the COVID-19 pandemic.
Det alvorlige økonomiske chok forårsaget af covid-19-pandemien og de ekstraordinære inddæmningsforanstaltninger har vidtrækkende konsekvenser for økonomien.
The severe economic shock caused by the COVID-19 pandemic and the exceptional containment measures are having a far-reaching impact on the economy.
1)I artikel 429a, som ændret ved forordning (EU) 2019/876, foretages følgende ændringer:
(1)Article 429a, as amended by Regulation (EU) 2019/876, is amended as follows:
Da disse støttefaktorer giver mulighed for en gunstigere behandling af visse eksponeringer mod SMV'er og infrastruktur, vil deres anvendelse i forbindelse med covid-19-pandemien give institutterne et incitament til at øge hårdt tiltrængt långivning til disse enheder.
As those supporting factors allow a more favourable treatment of certain exposures to SMEs and infrastructure, their application in the context of the COVID-19 pandemic would incentivise institutions to increase much needed lending to those entities.
Overgangsordningerne forlænges i forbindelse med covid-19-pandemien kun for den dynamiske komponent i overensstemmelse med de målrettede ændringer af de internationalt vedtagne tilsynsstandarder 10 (artikel 1, nr. 2), i forslaget) for at afhjælpe den eventuelle stigning i nedskrivninger til forventede kredittab efter covid-19-pandemien.
In the context of the COVID-19 pandemic the transitional arrangements are extended only for the dynamic component in accordance with the targeted revisions 10 of the internationally agreed prudential standards (Article 1 point (2) of the proposal) to address the potential increase in ECL provisions following the COVID-19 pandemic.
(12)De institutter, der tidligere har valgt ikke at anvende overgangsordningerne, kan omgøre denne beslutning når som helst i overgangsperioden efter forudgående tilladelse fra deres kompetente myndighed.
(12)Institutions that opted not to use the transitional arrangements previously are able to reverse that decision anytime during the transitional period subject to prior approval from their competent authority.
"c) Institutter erstatter det beløb, der er beregnet i overensstemmelse med nærværende artikels stk. 3, litra b), med summen af de forventede kredittab over 12 måneder beregnet i overensstemmelse med afsnit 5.5.5 i bilaget vedrørende IFRS 9 og størrelsen af den nedskrivning til forventede kredittab i løbetiden, der er beregnet i overensstemmelse med afsnit 5.5.3 i bilaget vedrørende IFRS 9, med undtagelse af nedskrivninger til forventede kredittab i løbetiden for finansielle aktiver, der er værdiforringede som defineret i appendiks A til bilaget vedrørende IFRS 9, pr. 1. januar 2020 eller den dato, hvor IFRS 9 anvendes første gang, alt efter hvilken af disse datoer der er den seneste, med fradrag af summen af de dermed forbundne forventede tab for de samme eksponeringer beregnet i overensstemmelse med artikel 158, stk. 5, 6 og 10.
"(c) institutions shall replace the amount calculated in accordance with point (b) of paragraph 3 of this Article by the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired, as defined in Appendix A to the Annex relating to IFRS 9, as of 1 January 2020 or on the date of initial application of IFRS 9, whichever is later, reduced by the sum of related expected loss amounts for the same exposures calculated in accordance with Article 158(5), (6) and (10).
Behandling af offentligt garanterede lån under den tilsynsmæssige bagstopperordning for misligholdte eksponeringer
Treatment of publicly guaranteed loans under the NPL prudential backstop
b)nr. 133) for så vidt angår bestemmelserne om justering af risikovægtede ikkemisligholdte SMV-eksponeringer fastsat i artikel 501 i forordning (EU) nr. 575/2013
(b)point (133), as regards the provisions on adjustment of risk-weighted non-defaulted SME exposures laid down in Article 501 of Regulation (EU) No 575/2013;
Det vil sikre, at kreditinstitutterne har mulighed for effektivt at kanalisere de likviditetsforanstaltninger, som centralbanker stiller til rådighed i en krisesituation, videre til økonomien.
This would ensure that liquidity measures provided by central banks in a crisis context would be effectively channelled by credit institutions to the economy.
De er en del af Kommissionens svar på den nødsituation, som covid-19-pandemien har udløst.
They form part of the response of the Commission to address the emergency situation triggered by the COVID-19 pandemic.
"b) summen af de forventede kredittab over 12 måneder beregnet i overensstemmelse med afsnit 5.5.5 i bilaget vedrørende IFRS 9 og størrelsen af den nedskrivning til forventede kredittab i løbetiden, der er beregnet i overensstemmelse med afsnit 5.5.3 i bilaget vedrørende IFRS 9, med undtagelse af nedskrivning til forventede kredittab i løbetiden for finansielle aktiver, der er værdiforringede som defineret i appendiks A til bilaget vedrørende IFRS 9 pr. 1. januar 2020 eller den dato, hvor IFRS 9 anvendes første gang, alt efter hvilken af disse datoer der er den seneste."
"(b) the sum of the 12-month expected credit losses determined in accordance with paragraph 5.5.5 of the Annex relating to IFRS 9 and the amount of the loss allowance for lifetime expected credit losses determined in accordance with paragraph 5.5.3 of the Annex relating to IFRS 9 excluding the loss allowance for lifetime expected credit losses for financial assets that are credit-impaired as defined in Appendix A to the Annex relating to IFRS 9 as of 1 January 2020 or on the date of initial application of IFRS 9, whichever is later.
a)for eksponeringer, der er underlagt risikovægtning i overensstemmelse med tredje del, afsnit II, kapitel 2, et beløb (ABSA) beregnet efter følgende formel:
(a)for exposures which are subject to risk weighting in accordance with Chapter 2 of Title II of Part Three, the amount (ABSA) calculated in accordance with the following formula:
b)for eksponeringer, der er underlagt risikovægtning i overensstemmelse med tredje del, afsnit II, kapitel 3, et beløb (ABIRB) beregnet efter følgende formel:
(b)for exposures which are subject to risk weighting in accordance with Chapter 3 of Title II of Part Three, the amount (ABIRB) calculated in accordance with the following formula:
I artikel 3 i forordning (EU) 2019/876 foretages følgende ændringer:
Article 3 of Regulation (EU) 2019/876 is amended as follows:
A4,IRB = beløb beregnet i overensstemmelse med stk. 4 på grundlag af beløbene beregnet i overensstemmelse med stk. 3, som justeret i overensstemmelse med stk. 5, litra b) og c)
A4,IRB = the amount calculated in accordance with paragraph 4 based on the amounts calculated in accordance with paragraph 3 which are adjusted in accordance with points (b) and (c) of paragraph 5;
I forbindelse med den fremskyndede udbredelse af digitale tjenester som følge af de offentlige foranstaltninger, der er vedtaget for at afhjælpe covid-19-pandemien, ændres anvendelsesdatoen for at gøre det muligt at anvende undtagelsen tidligere, nemlig fra ikrafttrædelsesdatoen for den reguleringsmæssige tekniske standard (artikel 2, nr. 3), i forslaget).
In the context of the accelerated up-take of digital services as a consequences of public measures adopted to address the COVID-19 pandemic, the date of application is amended in order to permit the exemption to apply earlier, namely as of the date of entry into force of the RTS (Article 2 point (3) of the proposal).
c) nr. 134) for så vidt angår justeringen af kapitalgrundlagskrav vedrørende kreditrisiko for eksponeringer mod enheder, der driver eller finansierer fysiske strukturer eller faciliteter, systemer og net, der leverer eller støtter grundlæggende offentlige tjenester, fastsat i artikel 501a i forordning (EU) nr.
(c) point (134), as regards the adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services laid down in Article 501a of Regulation (EU) No 575/2013 .
Ved Europa-Parlamentets og Rådets forordning (EU) 2019/630 14 er der indført et krav i forordning (EU) nr. 575/2013 til minimumsdækning af tab for misligholdte eksponeringer, den såkaldte tilsynsmæssige bagstopperordning.
Regulation (EU) 2019/630 of the European Parliament and of the Council 14 has introduced in Regulation (EU) No 575/2013 a requirement for minimum loss coverage for non-performing exposures, the so-called prudential backstop.
Ved CRR II blev der indført ændringer af artikel 501 i forordning (EU) nr. 575/2013 vedrørende justering af kapitalgrundlagskravene for ikkemisligholdte SMV-eksponeringer (SMV-støttefaktoren), og i artikel 501a i forordning (EU) nr. 575/2013 blev der indført en ny justering af kapitalgrundlagskravene vedrørende eksponeringer mod enheder, der driver eller finansierer fysiske strukturer eller faciliteter, systemer og net, der leverer eller støtter grundlæggende offentlige tjenester (infrastrukturstøttefaktoren).
The CRR II made changes to Article 501 of Regulation (EU) No 575/2013 concerning the adjustment of own funds requirements for non-defaulted SME exposures (the SME supporting factor), and introduced in Article 501a of Regulation (EU) No 575/2013 a new adjustment to own funds requirements for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services (the infrastructure supporting factor).
Udover at angive de oplysninger, der kræves i ottende del, oplyser institutter, der har besluttet at anvende overgangsordningerne fastsat i nærværende artikel, i de perioder, der er fastsat i nærværende artikels stk. 6 og 6a, værdien af kapitalgrundlaget, den egentlige kernekapital og kernekapitalen, den egentlige kernekapitalkapitalprocent, kernekapitalprocenten, den samlede kapitalprocent og gearingsgraden, som de ville have, hvis de ikke anvendte nærværende artikel."
During the periods set out in paragraphs 6 and 6a of this Article, in addition to disclosing the information required in Part Eight, institutions that have decided to apply the transitional arrangements set out in this Article shall disclose the amounts of own funds, Common Equity Tier 1 capital and Tier 1 capital, the Common Equity Tier 1 capital ratio, the Tier 1 capital ratio, the total capital ratio and the leverage ratio they would have in case they were not to apply this Article.
Institutter anvender følgende faktorer f1 til beregning af de beløb ABSA og ABIRB, der er omhandlet i henholdsvis stk. 1, andet afsnit, litra a) og b):
Institutions shall apply the following factors f1 to calculate the amounts ABSA and ABIRB referred to in points (a) and (b) of the second subparagraph of paragraph 1 respectively:
"Har et institut modtaget forudgående tilladelse fra den kompetente myndighed, kan det omgøre sin beslutning i overgangsperioden."
"Where an institution has received the prior permission of the competent authority, it may reverse its decision during the transitional period.
Artikel 473a i CRR omhandler overgangsordninger, som gør det muligt for institutter i deres egentlige kernekapital at medregne en del af enhver stigning i nedskrivninger, der skyldes indførelsen af indregning af forventede kredittab i henhold til IFRS 9.
Article 473a of the CRR contains transitional arrangements allowing institutions to add back to their Common Equity Tier 1 (CET1) capital a portion of any increase in provisions due to the introduction of ECL accounting under IFRS 9.
2)I artikel 473a foretages følgende ændringer:
(2)Article 473a is amended as follows:
I overensstemmelse med internationale standarder vedtaget af BCBS blev der ved forordning (EU) 2017/2395 indført overgangsordninger i forordning (EU) nr. 575/2013 for at afbøde den potentielle betydelige negative indvirkning på institutters egentlige kernekapital som følge af indregningen af forventede kredittab i henhold til IFRS 9.
In line with international standards adopted by the BCBS, Regulation (EU) 2017/2395 introduced in Regulation (EU) No 575/2013 transitional arrangements to mitigate the potentially significant negative impact on institutions' Common Equity Tier 1 capital arising from expected credit loss accounting under IFRS 9.
A2,SA = beløb beregnet i overensstemmelse med stk. 2
A2,SA = the amount calculated in accordance with paragraph 2;
Institutter anvender følgende faktorer f2 til beregning af de beløb ABSA og ABIRB, der er omhandlet i henholdsvis stk. 1, andet afsnit, litra a) og b):
Institutions shall apply the following factors f2 to calculate the amounts ABSA and ABIRB referred to in points (a) and (b) of the second subparagraph of paragraph 1 respectively:
Ved nævnte forordning blev der også i artikel 501a i forordning (EU) nr. 575/2013 indført en ny justering af kapitalgrundlagskrav for kreditrisiko for eksponeringer mod enheder, der driver eller finansierer fysiske strukturer eller faciliteter, systemer og net, der leverer eller støtter grundlæggende offentlige tjenester (infrastrukturstøttefaktorerne).
That Regulation also introduced in Article 501a of Regulation (EU) No 575/2013 a new adjustment to own funds requirements for credit risk for exposures to entities that operate or finance physical structures or facilities, systems and networks that provide or support essential public services (the infrastructure supporting factors).
A4,SA = beløb beregnet i overensstemmelse med stk. 4 på grundlag af beløbene beregnet i overensstemmelse med stk. 3
A4,SA = the amount calculated in accordance with paragraph 4 based on the amounts calculated in accordance with paragraph 3;
I så fald skal instituttet sætte beløbet A2 og t1 omhandlet i stk. 1 til nul.
In such a case, the institution shall set A2 and t1 referred to in paragraph 1 as equal to zero.
(10)Hvis IFRS 9 anvendes under den økonomiske nedgang forårsaget af covid-19-pandemien, kan det føre til en pludselig markant stigning i nedskrivninger til forventede kredittab, da det for så vidt angår mange eksponeringer kan blive nødvendigt at beregne de forventede tab i deres løbetid.
(10)The application of IFRS 9 during the economic downturn caused by the COVID-19 pandemic may lead to a sudden significant increase in expected credit loss provisions, as for many exposures expected losses over their lifetime may need to be calculated.