natgillin/translations-raw huggingface dataset:
Virkningen af fuld eller delvis anvendelse af undtagelser og anerkendte kreditrisikoreduktionsteknikker i forbindelse med beregning af eksponeringer med henblik på artikel 395, stk. 1, er beskrevet i artikel 399-403 i forordning (EU) nr. 575/2013.
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
Omvendte genkøbsaftaler, der er omfattet af indberetning vedrørende store eksponeringer, indberettes i overensstemmelse med artikel 402, stk. 3, i forordning (EU) nr. 575/2013.
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
Hvis kriterierne i artikel 402, stk. 3, i forordning (EU) nr. 575/2013 er opfyldt, skal instituttet indberette store eksponeringer mod tredjeparter, der svarer til størrelsen af den fordring, som modparten har på tredjeparten, i stedet for eksponeringens tilsvarende størrelse mod modparten.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
Artikel 395, stk. 1, artikel 458, stk. 2, litra d), nr. ii), artikel 458, stk. 10, og artikel 459, litra b), i forordning (EU) nr. 575/2013.
Gold contracts include all deals involving exposure to that commodity.
Størrelsen af den gældende grænse for modparter, der er institutter, skal indberettes.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
I andre tilfælde indberettes 150 mio. EUR (eller en lavere grænse end 150 mio. EUR fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i forordning (EU) nr. 575/2013), medmindre instituttet har fastsat en lavere grænse i overensstemmelse med politikker og procedurer for håndtering og kontrol af koncentrationsrisici tilladt i henhold til andet afsnit i artikel 395, stk. 1, i forordning (EU) nr. 575/2013.
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Disse grænser kan være strengere, hvis der anvendes nationale foranstaltninger i overensstemmelse med artikel 396, stk. 6, eller artikel 458 i forordning (EU) nr. 575/2013 eller europæiske delegerede retsakter fastsat i overensstemmelse med artikel 459, litra b), i forordning (EU) nr. 575/2013.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Artikel 395, stk. 1, og artikel 459, litra a), i forordning (EF) nr. 575/2013.
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Det beløb, der indberettes, er den absolutte grænse (indberettet i række 020) udtrykt som en procentdel af det justerede kapitalgrundlag.
Equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Identifikation af modpart:
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
Institutter skal indberette identifikationen af alle modparter, der indsendes oplysninger om.
Foreign exchange and gold: This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
Dette skal omfatte alle koder indsendt i overensstemmelse med kolonne 010 i model LE2 til LE5.
The ‘carrying amount’ for all derivatives (hedging or trading) is the fair value.
Ifølge artikel 394, stk. 1, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har en stor eksponering mod, jf. definitionen i artikel 392 i forordning (EU) nr. 575/2013.
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
Ifølge artikel 394, stk. 2, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har de største eksponeringer mod (hvis modparten er et institut eller en ureguleret finansiel enhed).
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
Koden skal svare til koden for gruppen, når der findes en gruppe af indbyrdes forbundne kunder.
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre ensartet kodificering er fastsat på EU-plan.
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
For en gruppe af indbyrdes forbundne kunder skal den indberettede kode være koden for moderselskabet.
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
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.
In particular, the following shall be taken account to determine the notional amount:
Denne kode skal altid anvendes konsekvent.
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date.
Navnet skal svare til navnet på gruppen, når der findes en gruppe af indbyrdes forbundne kunder.
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value.
I andre tilfælde skal navnet svare til den enkelte modpart.
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based.
For en gruppe af indbyrdes forbundne kunder skal det indberettede navn være navnet på moderselskabet eller gruppens forretningsmæssige navn.
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
Juridisk id-kode
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract.
Modpartens id-kode for juridiske enheder.
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit.
For en gruppe af indbyrdes forbundne kunder skal den indberettede kode for juridiske enheder være koden for moderselskabet.
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
ISO-koden 3166-1-alpha-2 for det land, hvor modparten har sit hovedsæde, anvendes (herunder pseudo-ISO-koder for internationale organisationer, som er anført i den seneste udgave af Eurostats »Balance of Payments Vademecum«).
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
Centralbanker; ii) Offentlig forvaltning og service; iii) Kreditinstitutter; iv) Andre finansielle selskaber; v) Ikkefinansielle selskaber; vi) Husholdninger.
Netting among the notional amounts is not allowed.
For grupper af indbyrdes forbundne kunder indberettes ingen sektor.
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘OTC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
For den økonomiske sektor anvendes NACE-koderne (Nomenclature statistique des activités économiques dans la Communauté européenne = statistisk nomenklatur for økonomiske aktiviteter i Den Europæiske Union).
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
De økonomiske sektorer »Andre finansielle selskaber« og »Ikkefinansielle selskaber« klassificeres på grundlag af FINREP's opdeling af modparter.
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
For grupper af indbyrdes forbundne kunder indberettes ingen NACE-kode.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Artikel 394, stk. 2
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Modpartens type for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder skal angives med »I« for institutter og »U« for uregulerede finansielle enheder.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of the CRR.
Se kolonne 010 i LE1-modellen.
This item does not include derivatives for proprietary trading.
Instituttet skal angive »1«, hvis indberetningen vedrører eksponeringer mod enkelte kunder, eller »2«, hvis indberetningen vedrører eksponeringer mod grupper af indbyrdes forbundne kunder.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
I overensstemmelse med yderligere tekniske specifikationer udstedt af nationale kompetente myndigheder angives »Ja«, hvis instituttet har eksponeringer mod den indberettede modpart via en transaktion med eksponering mod underliggende aktiver.
‘other financial corporations’, and
Ellers indberettes »Nej«.
‘rest’ comprising all other counterparties.
Oprindelige eksponeringer
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Artikel 24, 389, 390 og 392 i forordning (EU) nr. 575/2013.
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
I henhold til artikel 389 i forordning (EU) nr. 575/2013 anvendes aktiver og ikkebalanceførte poster uden risikovægte eller risikograder.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Disse kolonner skal indeholde den oprindelige eksponering, dvs. eksponeringsværdien uden hensyntagen til værdijusteringer og hensættelser, som fratrækkes i kolonne 210.
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Eksponeringer, der fratrækkes kapitalgrundlaget, som ikke er eksponeringer ifølge artikel 390, stk. 6, litra e), angives i disse kolonner.
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Disse eksponeringer fratrækkes i kolonne 200.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Eksponeringer, der er anført i artikel 379, stk. 6, litra a)-d), angives ikke i disse kolonner.
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
Oprindelige eksponeringer skal omfatte alle aktiver og ikkebalanceførte poster ifølge artikel 400 i forordning (EU) nr. 575/2013.
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
Undtagelserne fratrækkes med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013 i kolonne 320.
COLLATERAL AND GUARANTEES RECEIVED (13)
Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen medtages.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
Med henblik på opdelingen af eksponeringerne i finansielle instrumenter, hvor forskellige eksponeringer, der følger af nettingaftaler, udgør en enkelt eksponering, tildeles sidstnævnte til det finansielle instrument, der svarer til hovedaktivet i nettingaftalen.
The loans and advances shall be broken down by counterparties.
(Se også det indledende afsnit).
In Template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Instituttet skal indberette summen af direkte eksponeringer og indirekte eksponeringer samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Artikel 178 i forordning (EU) nr. 575/2013.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Instituttet skal indberette den del af den samlede oprindelige eksponering, der svarer til de misligholdte eksponeringer.
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.
Direkte eksponeringer
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
Gældsinstrumenter skal omfatte gældspapirer samt lån og forskud.
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
Instrumenterne i denne kolonne skal være instrumenter i kategorien »Udlån med en oprindelig løbetid på til og med 1 år/over 1 år og til og med 5 år/over 5 år« eller »Værdipapirer undtagen aktier« i henhold til Den Europæiske Centralbanks forordning om den konsoliderede balance i MFI-sektoren (ECB/2008/32).
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
Genkøbstransaktioner, transaktioner vedrørende ud- eller indlån af værdipapirer eller råvarer (værdipapirfinansieringstransaktioner) og margenlånetransaktioner indberettes i denne kolonne.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
ECB/2008/32, bilag 2, del 2, tabel, kategori 4 og 5.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
Instrumenterne i denne kolonne skal være i kategorien »Aktier, anparter og andre ejerandelsbeviser« eller »andele i pengemarkedsforeninger« i henhold til Den Europæiske Centralbanks forordning om den konsoliderede balance i MFI-sektoren (ECB/2008/32).
‘Change in fair value for the period’ shall include gains or losses from remeasurements of the instruments in the period.
Artikel 272, stk. 2, og bilag II i forordning (EU) nr. 575/2013.
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
De instrumenter, der skal indberettes i denne kolonne, omfatter de derivater, der er anført i bilag II til forordning (EU) nr. 575/2013, og terminsforretninger som defineret i artikel 272, stk. 2, i forordning (EU) nr. 575/2013.
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from remeasurements of the instruments accumulated from the initial recognition to the reference date.
Andre forpligtelser er punkterne i bilag I til forordning (EU) nr. 575/2013, som ikke er anført i de tidligere kategorier.
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR.
Eksponeringsværdien af en enkelt retlig forpligtelse, der følger af en aftale om netting på tværs af produkter med det indberettende instituts modpart, indberettes i denne kolonne.
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Dette gælder også for garantier, der gives inden for en gruppe af indbyrdes forbundne kunder.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.
Instituttet skal indberette den oprindelige størrelse af de indirekte eksponeringer i den kolonne, der svarer til den type direkte eksponering, der er garanteret eller sikret ved sikkerhedsstillelse.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Når den garanterede direkte eksponering er et gældsinstrument, skal størrelsen af den »Indirekte eksponering«, der tildeles garantistilleren, f.eks. indberettes i kolonnen »Gældsinstrumenter«.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Eksponeringer, der opstår som følge af credit-linked notes, indberettes i denne blok af kolonner, i overensstemmelse med artikel 399 i forordning (EU) nr. 575/2013.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Se kolonne 080.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Værdien af disse kolonner skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Se kolonne 090.
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Se kolonne 100.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Se kolonne 110.
The net amount represents the difference between realised gains and realised losses.
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
(-) Værdijusteringer og hensættelser
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
Artikel 24, 34, 110 og 111 i forordning (EU) nr. 575/2013.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
Værdijusteringer og hensættelser anført i de tilsvarende regnskabsregler (direktiv 86/635/EØS eller forordning nr. 1606/2002), som påvirker værdiansættelsen af eksponeringer i henhold til artikel 24 og 110 i forordning (EU) nr. 575/2013.
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
(-) Eksponeringer, der fratrækkes kapitalgrundlaget
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
Artikel 390, stk. 6, litra e), i forordning (EU) nr. 575/2013.
Foreign exchange trading: including exclusively trading on foreign exchanges;
Eksponeringer, der fratrækkes kapitalgrundlaget, som skal angives i de forskellige kolonner for Oprindelig eksponering i alt, indberettes.
Credit risk instruments: including trading of credit link notes;
Artikel 394, stk. 1, litra b), i forordning (EU) nr. 575/2013.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Institutter skal indberette eksponeringsværdien inden hensyntagen til virkningen af evt. kreditrisikoreduktion.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
Den eksponeringsværdi, der indberettes i denne kolonne, skal være det beløb, der bruges til at bestemme, om en eksponering er en stor eksponering i henhold til definitionen i artikel 392 i forordning (EU) nr. 575/2013.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.