natgillin/translations-raw huggingface dataset:
Dette omfatter den oprindelige eksponering efter fratrækning af værdijusteringer og hensættelser og størrelsen af eksponeringer fratrukket kapitalgrundlaget.
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Beløbet uden for handelsbehandlingen af den samlede eksponering inden undtagelser og kreditrisikoreduktion.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Artikel 4, stk. 71, og artikel 395 i forordning (EU) nr. 575/2013.
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Kreditrisikoreduktionsteknikker kan have tre forskellige virkninger i LE-systemet: substitutionsvirkning; finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen og beregninger i forbindelse med fast ejendom.
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
(-) Substitutionsvirkning af anerkendte kreditrisikoreduktionsteknikker
‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.
Størrelsen af finansieret og ikkefinansieret kreditafdækning, som skal indberettes i disse kolonner, skal svare til de eksponeringer, der er garanteret af tredjemand eller sikret ved sikkerhedsstillelse udstedt af tredjemand, hvis instituttet beslutter at betragte eksponeringen som opstået hos garantistilleren eller udstederen af sikkerhedsstillelse.
GEOGRAPHICAL BREAKDOWN (20)
(-) Gældsinstrumenter
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
(-) Aktieinstrumenter
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between ‘domestic activities’ and ‘non-domestic activities’.
(-) Derivater
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
(-) Ikkebalanceførte poster
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
Værdien af disse kolonner angives uden anvendelse af konverteringsfaktorer.
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
(-) Låneforpligtelser
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
(-) Finansielle garantier
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
(-) Andre forpligtelser
For derivatives and equity instruments, the amount to be reported is the carrying amount.
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
‘Of which: defaulted’ shall include the carrying amount of those debt instruments whose counterparty has incurred in default according to Article 178 of the CRR.
Artikel 401 i forordning (EU) nr. 575/2013.
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
Instituttet skal indberette størrelsen af finansieret kreditrisikoafdækning som defineret i artikel 4, stk. 58, i forordning (EU) nr. 575/2013, som fratrækkes eksponeringsværdien som følge af anvendelsen af artikel 401 i forordning (EU) nr. 575/2013.
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
(-) Fast ejendom
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
Artikel 402 i forordning (EU) nr. 575/2013.
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Instituttet skal indberette de beløb, der er fratrukket eksponeringsværdien som følge af anvendelsen af artikel 402 i forordning (EU) nr. 575/2013.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken-down by measurement method.
Instituttet skal indberette de beløb, der er undtaget fra LE-ordningen.
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
Instituttet skal indberette den samlede eksponeringsværdi efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion, som er uden for handelsbeholdningen.
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
Instituttet skal indberette andelen af eksponeringsværdien efter anvendelse af undtagelser og kreditrisikoreduktion i forhold til instituttets justerede kapitalgrundlag som defineret i artikel 4, stk. 71, i forordning (EU) nr. 575/2013.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Instituttet skal bruge LE3-modellen til at indberette data vedrørende eksponeringer mod enkelte kunder, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE2-modellen.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
Koden skal være koden for moderselskabet i gruppen af indbyrdes forbundne kunder.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
Når gruppen af indbyrdes forbundne kunder ikke har et moderselskab, skal den indberettede kode være koden for den enhed, der i henhold til instituttets vurdering er den mest betydningsfulde i gruppen af indbyrdes forbundne kunder.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre ensartet kodificering er fastsat på EU-plan.
Institutions shall report fee and commission income and expenses according to the following criteria:
Hvis en kunde tilhører flere grupper af indbyrdes forbundne kunder, indberettes denne som medlem af alle grupperne af indbyrdes forbundne kunder.
‘Securities.
Se kolonne 030 i LE2-modellen.
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution.
»b« som omhandlet i artikel 4, stk. 39, litra b), i forordning (EU) nr. 575/2013 (indbyrdes forbindelse).
‘Securities.
Når finansielle instrumenter i LE2-modellen leveres til hele gruppen af indbyrdes forbundne kunder, fordeles de til de enkelte modparter i LE3-modellen i overensstemmelse med instituttets forretningskriterier.
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities.
De øvrige instrukser er de samme som for LE2.
‘Securities.
Løbetidskurve for eksponeringen
Other’ includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution.
Artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013.
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities.
Instituttet skal indberette disse oplysninger for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services.
Løbetidskurvene defineres med et månedligt interval op til et år, med et kvartalsvist interval fra et år op til tre år og med større intervaller fra og med tre år.
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution.
For hver eksponeringsværdi inden anvendelse af undtagelser og kreditrisikoreduktion (kolonne 210 i LE2-modellen) skal de beløb, der forventes at forfalde, tildeles de respektive løbetidskurve.
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers.
Den forventede løbetid for eksponeringen indberettes for både direkte og indirekte eksponeringer.
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Når de forventede beløb for aktieinstrumenter, gældsinstrumenter og derivater fordeles i denne models forskellige løbetidskurve, anvendes instrukserne vedrørende løbetidsmodellen til yderligere måling af likviditet i forbindelse med direkte eksponeringer (se høringsdokument CP18 af 23. maj 2013).
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
I tilfælde af ikkebalanceførte poster anvendes løbetiden for den underlig gende risiko ved fordelingen af de forventede beløb mellem løbetidskurve.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
For »forward deposits« betyder det specifikt løbetidsstrukturen for indskuddet.
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles.
For finansielle garantier betyder det løbetidsstrukturen for det underliggende finansielle aktiv.
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
For ikkeudnyttede lånefaciliteter betyder det lånets løbetidsstruktur, og for andre forpligtelser betyder det løbetidsstrukturen for forpligtelsen.
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
I tilfælde af indirekte eksponeringer baseres fordelingen mellem løbetidskurve på løbetiden for de garanterede operationer, der genererer den direkte eksponering.
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities.
Instituttet skal bruge LE5-modellen til at indberette data vedrørende eksponeringer mod enkelte modparter, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE4-modellen.
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
Se kolonne 020 i LE3-modellen.
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value.
Løbetidskurve for eksponeringerne
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Se kolonne 020-050 i LE4-modellen.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
BILAG X
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services.
INDBERETNING OM GEARING
‘Payment services’ refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it.
MODELLER FOR INDBERETNING AF GEARINGSGRAD
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
Modellens navn
This item shall be reported by type of product.
Beregning af gearingsgraden
‘Amount of the assets involved in the services provided’ includes the amount of assets in relation to which the institution is acting, using the fair value.
Alternativ behandling af eksponeringsværdien
Other measurement bases including nominal value may be used if the fair value is not available.
Balanceførte og ikkebalanceførte poster – Yderligere opdeling af eksponeringer
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Alternativ definition af kapital
Reported amounts shall include accrued interest, if appropriate.
Opdeling af komponenter af gearingsgrad for eksponeringsværdi
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
: Generelle oplysninger
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
C 40.00 - ALTERNATIV BEHANDLING AF EKSPONERINGSVÆRDIEN (LR1)
RELATED PARTIES (31)
Balanceført regnskabsværdi
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
Regnskabsværdi uden netting eller anden kreditrisikoreduktion
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Værdi ved anvendelse af regler om netting (Derivater) under hensyntagen til kontant sikkerhed
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of the CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
Tillæg (Værdipapirfinansieringstransaktioner)
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Tillæg – Markedsværdimetode (uden hensyntagen til netting eller kreditrisikoreduktion) (Derivater)
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
Tillæg – Markedsværdimetode (alternativ) (Derivater)
‘Gains or losses on derecognition of non-financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties.
Fiktiv værdi/nominel værdi
This item shall include the gains and losses on derecognition of non-financial assets, which have been generated by transactions with related parties and that are part of the following line items of the ‘Statement of profit or loss’:
Fiktiv værdi (samme referencenavn)
‘Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates’
Fiktiv værdi (samme referencenavn og modpart eller central modpart)
‘Gains or losses on derecognition of non-financial assets other than held for sale’,
Kreditderivater (solgt afdækning)
GROUP STRUCTURE (40)
Kreditderivater (solgt afdækning) underlagt slutafregningsklausul
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
Kreditderivater (solgt afdækning) ikke underlagt slutafregningsklausul
All subsidiaries regardless the activity they perform shall be reported.
Kreditderivater (købt afdækning)
The following information shall be reported on a ‘entity-by-entity’ basis:
Finansielle derivater
‘LEI code’ includes the LEI code of the investee.
Værdipapirfinansieringstransaktioner omfattet af masternettingaftale
‘Entity code’ includes the identification code of the investee.
Værdipapirfinansieringstransaktioner ikke omfattet af masternettingaftale
‘Entity name’ includes the name of the investee.
Ikkebalanceførte poster med lav risiko i henhold til RSA, heraf:
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’.
Revolverende detaileksponeringer, heraf
‘Share capital’ means the total amount of capital issued by the investee as at the reference date.
Ikkebalanceførte poster med mellemliggende/lav risiko i henhold til RSA
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1.
Ikkebalanceførte poster med mellemliggende risiko i henhold til RSA
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
Ikkebalanceførte poster med fuld risiko i henhold til RSA
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘section’); for financial corporations, NACE codes shall be reported with a two level detail (by ‘division’). (j) ‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date.
(Memorandumposter) Beløb trukket på revolverende detaileksponeringer
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
(Memorandumpost) Beløb trukket på kreditkorttilsagn, der kan opsiges uden betingelser
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate).
(Memorandumpost) Beløb trukket på ikkerevolverende detaileksponeringer, der kan opsiges uden betingelser
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method).
(Memorandumpost) Omsætningsposter, der ikke længere indregnes, jf. artikel 429, stk. 11, i forordning (EU) nr. 575/2013
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method).
Kontant sikkerhed modtaget i derivattransaktioner
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated.
Fordringer vedrørende kontant sikkerhed stillet i forbindelse med derivattransaktioner
‘Acquisition cost’ means the amount paid by the investors.
Værdipapirer modtaget i en værdipapirfinansieringstransaktion, der balanceføres som et aktiv
‘Goodwill link to the investee’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’.
Værdipapirfinansieringstransaktion med kontant genudlån (kontantfordringer)
‘Fair value of the investments for which there are published price quotations’ means the price at the reference date; it shall be provided only if the instruments are quoted.
C 41.00 - BALANCEFØRTE OG IKKEBALANCEFØRTE POSTER - YDERLIGERE OPDELING AF EKSPONERINGER (LR2)
The following information shall be reported on an ‘instrument-by-instrument’ basis:
Balanceførte og ikkebalanceførte eksponeringer (standardmetoden)
‘Security code’ includes the ISIN code of the security.
Balanceførte og ikkebalanceførte eksponeringer (IRB-metoden)
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
Nominel værdi
‘Holding company code’ is the identification code of the entity within the group that holds the investment.
Balanceførte og ikkebalanceførte eksponeringer i handelsbeholdningen i alt (opdelt efter effektiv risikovægt):
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
> 0 og ≤ 12 %
The amounts shall correspond to the security held by the related holding company.
> 12 og ≤ 20 %
FAIR VALUE (41)
> 20 og ≤ 50 %
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27A shall be reported in this template.
> 50 og ≤ 75 %
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
> 75 og ≤ 100 %
‘Hybrid contracts’ includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
> 100 og ≤ 425 %
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the ‘fair value option’ that are reported in template 41.2.
> 425 og ≤ 1250 %
‘Held for trading’ includes the carrying amount of hybrid financial instruments classified, as a whole, as ‘financial assets held for trading’ or ‘financial liabilities held for trading’; that is it includes non-separated hybrid instruments in their entirely.
Ikkebalanceførte poster med lav risiko og ikkebalanceførte poster, der tildeles en konverteringsfaktor på 0 % under soliditetsgraden (memorandumpost)
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
C 42.00 – ALTERNATIV DEFINITION AF KAPITAL (LR3)
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
Egentlig kernekapital – Definition efter fuld indfasning
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Egentlig kernekapital – Overgangsdefinition
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
Samlet kapitalgrundlag – Definition efter fuld indfasning
‘Other intangible assets’ include all other intangible assets than goodwill.