natgillin/translations-raw huggingface dataset:
I denne model indberettes oplysninger om sammensatte finansielle instrumenter bortset fra sammensatte instrumenter, der opgøres til dagsværdi gennem resultatet efter »dagsværdimuligheden«, som indberettes i model 41.2.
Balance on assets
»Besiddes med handelshensigt« omfatter den regnskabsmæssige værdi af sammensatte finansielle instrumenter, der som helhed er klassificeret som »finansielle aktiver, der besiddes med handelshensigt« eller »finansielle forpligtelser, der besiddes med handelshensigt«; dvs. ikkeopdelte sammensatte instrumenter i deres helhed.
Positive (‘Normal’, no sign needed)
De øvrige rækker indeholder den regnskabsmæssige værdi af de hovedkontrakter, der er blevet adskilt fra de integrerede derivater i overensstemmelse med de gældende regnskabsregler.
Increase on assets
De regnskabsmæssige værdier af integrerede derivater adskilt af disse hovedkontrakter i overensstemmelse med de gældende regnskabsregler skal indberettes i model 10 og 11.
Negative balance on assets
MATERIELLE OG IMMATERIELLE AKTIVER: REGNSKABSMÆSSIG VÆRDI EFTER MÅLEMETODEN (42)
Negative (Minus ‘–’ sign needed)
»Materielle aktiver«, »Investeringsejendomme« og »Andre immaterielle aktiver« indberettes efter de kriterier, der er anvendt til deres måling.
Decrease on assets
»Andre immaterielle aktiver« omfatter alle andre immaterielle aktiver end goodwill.
Balance on expenses
HENSÆTTELSE (43)
Increase on expenses
I denne model indberettes afstemningen mellem den regnskabsmæssige værdi af posten »Hensættelser« ved begyndelsen og slutningen af perioden efter bevægelsernes art.
Negative balance (including reversals) on expenses
YDELSESBASEREDE PENSIONSORDNINGER OG PERSONALEYDELSER (44)
Decrease on expenses
Disse modeller indeholder akkumulerede oplysninger om alle instituttets ydelsesbaserede pensionsordninger.
Balance on liabilities
Hvis der er mere end én ydelsesbaseret pensionsordning, indberettes det aggregerede beløb for alle ordninger.
Increase on liabilities
»Bestanddele af nettoaktiver og -forpligtelser i ydelsesbaserede pensionsordninger« viser afstemningen af den akkumulerede nutidsværdi af alle nettoforpligtelser (-aktiver) og godtgørelsesrettigheder i ydelsesbaserede pensionsordninger [IAS 19.140 (a), (b)].
Negative balance on liabilities
»Bevægelser i ydelsesbaserede pensionsforpligtelser« viser afstemningen af primo- og ultimosaldoen for den akkumulerede nutidsværdi af alle instituttets ydelsesbaserede pensionsforpligtelser.
Decrease on liabilities
Virkningen af de forskellige elementer, der er opført i IAS 19.141, i løbet af perioden præsenteres separat.
Balance on equity
Beløbet for »Ultimosaldo [nutidsværdi]« i modellen for bevægelser i ydelsesbaserede pensionsforpligtelser skal være lig med »Nutidsværdien af ydelsesbaserede pensionsforpligtelser«.
Increase on equity
Ved indberetning af memorandumposter vedrørende personaleudgifter anvendes følgende definitioner:
Negative balance on equity
»Pensioner og tilsvarende udgifter« : beløb, der i perioden anerkendes som personaleudgifter i forbindelse med ydelsesbaserede pensionsordninger efter fratræden (både bidragsbaserede pensionsordninger og ydelsesbaserede pensionsordninger) og bidrag til sociale kasser
Decrease on equity
»Aktiebaserede udbetalinger«: beløb, der i perioden anerkendes som personaleudgifter i forbindelse med aktiebaserede udbetalinger.
Balance on income
OPDELING AF UDVALGTE POSTER I RESULTATOPGØRELSEN (45)
Increase on income
Gevinster og tab ved ophør af indregning af ikkefinansielle aktiver, som ikke er bestemt for salg, opdeles efter typen af aktiver.
Negative balance (including reversals) on income
Hver linjepost skal indeholde gevinsten eller tabet på aktivet (f.eks. ejendom, software, hardware, guld eller investering), der ikke længere indregnes.
Decrease on income
Andre driftsindtægter og -udgifter opdeles i følgende poster: ændringer i dagsværdi af materielle aktiver, der måles ved hjælp af dagsværdimodellen; lejeindtægt og direkte driftsudgifter fra investeringsejendomme; indtægter og udgifter fra operationel leasing undtagen investeringsejendomme og øvrige driftsindtægter og -udgifter.
CONSOLIDATION
Andre« eller »Andre driftsudgifter.
Institutions shall account for their subsidiaries and joint ventures using the same methods than for prudential consolidation:
Andre«.
Institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with article 18.5 of the CRR.
EGENKAPITALOPGØRELSE (46)
Institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with article 18.2 of the CRR.
Opgørelsen af egenkapitalbevægelser viser afstemningen mellem den regnskabsmæssige værdi ved begyndelsen af perioden (primosaldo) og slutningen af perioden (ultimosaldo) for hver egenkapitalkomponent.
Institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with article 18.4 of the CRR.
DEL 3
ACCOUNTING PORTFOLIOS
Eksponeringsklasser i henhold til standardmetoden (artikel 112 i forordning (EU) nr. 575/2013)
‘Financial assets held for trading’,
Modpartssektorer i FINREP
‘Financial assets designated at fair value through profit or loss’,
Bemærkninger
‘Available-for-sale financial assets’,
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
‘Loans and Receivables’,
Multilaterale udviklingsbanker
‘Held-to-maturity investments’.
(dvs. kreditinstitutter og investeringsselskaber)
The following accounting portfolios based on National GAAP shall be used for financial assets:
Misligholdte
‘Non-trading debt instruments measured at a cost-based method’, and
ja) Eksponeringer modbundet med særlig høj risiko
‘Other non-trading non-derivative financial assets’.
Securitiseringspositioner
‘Trading financial assets’ has the same meaning as under the relevant National GAAP based on BAD.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
Under National GAAP based on BAD, derivatives that are not held for hedge accounting shall be reported in this item without regarding the method applied to measure these contracts.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Institutions shall include derivatives contracts in the balance sheet only when these contracts are recognised in accordance with the relevant accounting framework.
Eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering
For financial assets, ‘cost-based methods’ include those valuation rules by which the financial asset is measured at cost plus interest accrued less impairment losses.
CIU'er
Under National GAAP based on BAD, ‘Other non-trading non-derivative financial assets’ shall include financial assets that do not qualify for inclusion in other accounting portfolios.
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til forordning (EU) nr. 575/2013
This accounting portfolio includes, among others, financial assets that are measured at the lower of their amount at initial recognition or their fair value (so-called ‘Lower Of Cost Or Market’ or ‘LOCOM’).
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
Under National GAAP based on BAD, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
Forskellige poster i balancen
‘Derivatives — Hedge accounting’ shall include derivatives held for hedge accounting under the relevant accounting framework.
I FINREP kan andre poster anføres under forskellige aktivkategorier
The following accounting portfolios based on IFRS shall be used for financial liabilities:
Tabel 3
‘Financial liabilities held for trading’,
Eksponeringsklasser i henhold til IRB-metoden (artikel 147 i forordning (EU) nr. 575/2013)
‘Financial liabilities measured at amortised cost’.
(dvs. kreditinstitutter og investeringsselskaber samt visse offentlige forvaltninger og multilaterale banker)
The following accounting portfolios based on National GAAP shall be used for financial liabilities:
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
‘Trading financial liabilities’, and
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
‘Non-trading non-derivative financial liabilities measured at a cost-based method’.
Andre aktiver, der ikke er kreditforpligtelser
Under National GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
BILAG VI
Both under IFRS and National GAAP, ‘Derivatives — Hedge accounting’ shall incl ude derivatives held for hedge accounting under the relevant accounting framework.
Eksponeringer og tab i forbindelse med udlån med sikkerhed i fast ejendom
FINANCIAL INSTRUMENTS
C 15.00 — EKSPONERINGER OG TAB I FORBINDELSE MED UDLÅN MED SIKKERHED I FAST EJENDOM (CR IP LOSSES)
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
Tab
The carrying amount of financial assets shall include accrued interest.
Eksponeringer
Financial assets shall be distributed among the following classes of instruments: ‘Cash on hand’, ‘Derivatives’, ‘Equity instruments’, ‘Debt securities’, and ‘Loan and advances’.
Sum af tab i forbindelse med udlån op til referenceprocentsatsen
‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
heraf: fast ejendom værdiansat ved hjælp af belåningsværdi
Consequently, ‘debt instruments’ shall include ‘loans and advances’ and ‘debt securities’.
sikret ved:
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
Beboelsesejendomme
The carrying amount of financial liabilities shall include accrued interest.
Erhvervsejendomme
Financial liabilities shall be distributed among the following classes of instruments: ‘Derivatives’, ‘Short positions’, ‘Deposits’, ‘Debt securities issued’ and ‘Other financial liabilities’.
Dette bilag indeholder yderligere instrukser vedrørende tabellerne i bilag VI til denne forordning.
‘Other financial liabilities’ include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Dette bilag supplerer instrukserne via referencer, der er anført i tabellerne i bilag VI.
Under IFRS or compatible National GAAP, ‘Other financial liabilities’ may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
Alle de generelle instrukser i del I af bilag II til denne forordning finder også anvendelse.
Loan commitments shall be reported as ‘Other financial liabilities’ when they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
Indberetningsomfang
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for ‘Commitments and guarantees given’.
Data anført i artikel 101, stk. 1, i forordning (EU) nr. 575/2013 skal indberettes af alle institutter, der anvender fast ejendom som anført i tredje del, afsnit II, i forordning (EU) nr. 575/2013.
‘Other financial liabilities’ may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
Modellen dækker alle nationale markeder, som et institut/en koncern af institutter er eksponeret for (se artikel 101, stk. 1, i forordning (EU) nr. 575/2013).
COUNTERPARTY BREAKDOWN
Genindvindingsmidler fra andre kilder (f.eks. bankgarantier, livsforsikring osv.) indregnes ikke ved beregningen af tab i forbindelse med fast ejendom.
Credit institutions: banks and multilateral banks.
Tab i en position må ikke modregnes overskuddet fra vellykket genindvinding af en anden position.
Other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries.
I henhold til definitionen i artikel 5, stk. 2, i forordning (EU) nr. 575/2013 skal beregningen af økonomisk tab for eksponeringer med sikkerhed i beboelses- og erhvervsejendomme tage udgangspunkt i den udestående eksponeringsværdi på indberetningsdatoen og skal omfatte mindst: i) afkast fra afhændelse af sikkerhedsstillelse, ii) direkte omkostninger (herunder rentebetalinger og gældsomlægningsomkostninger i forbindelse med realisering af sikkerheden), og iii) indirekte omkostninger (herunder gældsomlægningsenhedens driftsomkostninger).
Non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation.
Alle komponenter skal diskonteres til referencedatoen for indberetningen.
Households: individuals or groups of individuals as consumers, and producers of goods and non financial services exclusively for their own final consumption, and as producers of market goods and non financial and financial services provided that their activities are not those of quasi-corporations.
Eksponeringsværdi: Eksponeringsværdien følger de regler, der er anført i tredje del, afsnit II, i forordning (EU) nr. 575/2013 (se kapitel 2, for så vidt angår institutter, der anvender standardmetoden, og kapitel 3, for så vidt angår institutter, der anvender IRB-metoden).
Non-profit institutions which serve households and which are principally engaged in the production of non-market goods and services intended for particular groups of households are included.
Ejendomsværdi: Ejendomsværdien følger de regler, der er anført i tredje del, afsnit II, i forordning (EU) nr. 575/2013.
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
Valutakurseffekt: Indberetningsvalutaen anvendes med valutakursen på indberetningsdatoen.
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Indberetningsvalutaen er den valutakurs, der gælder på indberetningsdatoen.
Among other classifications, the distribution of jointly incurred ex posures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
Estimater af økonomiske tab skal endvidere omfatte valutakurseffekten, hvis eksponeringen eller sikkerheden er udstedt i en anden valuta.
PART 2
I overensstemmelse med indberetningsomfanget omfatter kreditinstitutters indberetning af tab i forbindelse med fast ejendom (CR IP Losses) følgende modeller:
BALANCE SHEET
en samlet model
‘Cash on hand’ includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
en model for hvert nationalt marked i Unionen, instituttet er eksponeret for, og
‘Cash balances at central banks’ include balances receivable on demand at central banks.
en model, der aggregerer data for alle nationale markeder uden for Unionen, instituttet er eksponeret for.
‘Other demand deposits’ include balances receivable on demand with credit institutions.
Indberetning af eksponeringer og tab
‘Investments in subsidiaries, joint ventures and associates’ include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.
Eksponeringer: Alle eksponeringer, som behandles efter tredje del, afsnit II, i forordning (EU) nr. 575/2013, og når sikkerheden bruges til at reducere egne kapitalkrav, indberettes i modellen til kreditinstitutters indberetning af tab i forbindelse med fast ejendom (CR IP Losses-modellen).
The carrying amount of investments accounted for using the equity method includes related goodwill.
Tab: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tabene.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’.
Tab indberettes, når hensættelser skal bogføres i henhold til regnskabsreglerne.
Other assets may include gold, silver and other commodities; even when they are held with trading intent.
Også estimerede tab skal indberettes.
‘Non-current assets and disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
Tab skal indberettes for alle misligholdelser af lån, der er sikret i fast ejendom, som opstår i den pågældende indberetningsperiode (dvs. uanset om gældsomlægning gennemføres i den pågældende periode eller ej).
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in ‘Other liabilities’.
Da der kan være en lang forsinkelse mellem misligholdelse og realisering af tab, skal tabsestimater (herunder ufuldstændig gældsomlægning) indberettes, hvis gældsomlægning ikke er afsluttet inden for indberetningsperioden.
‘Share capital repayable on demand’ includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
Tre scenarier gør sig gældende for alle misligholdelser, der konstateres inden for indberetningsperioden: i) misligholdt lån kan omlægges, så det ikke længere medregnes som misligholdt (intet konstateret tab), ii) realisering af sikkerhed er gennemført (gældsomlægning gennemført, faktisk tab kendt), eller iii) gældsomlægning er ikke gennemført (tabsestimater anvendes).
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
Indberetning af tab skal kun omfatte tab i forbindelse med scenario ii) »realisering af sikkerhed er gennemført (konstaterede tab)« og scenario iii) »gældsomlægning er ikke gennemført (tabsestimater anvendes)«.
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.
Da tab kun skal indberettes for eksponeringer, der er misligholdt inden for indberetningsperioden, afspejles ændringer i tab i forbindelse med eksponeringer, der er misligholdt i løbet af tidligere indberetningsperioder, ikke i de indberettede data.
‘Liabilities included in disposal groups classified as held for sale’ has the same meaning as under IFRS 5.
Det betyder, at indtægter fra realiseringen af sikkerhed i en senere indberetningsperiode eller lavere realiserede omkostninger end tidligere estimeret ikke skal indberettes.
‘Funds for general banking risks’ are amounts that have been assigned in accordance with article 38 of the BAD.
Betydningen af værdiansættelse af ejendom: Den seneste værdiansættelse af ejendommen inden datoen for misligholdelse af eksponeringen skal bruges som referencedato for indberetning af den del af eksponeringen, der er sikret ved pant i fast ejendom.
When recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’.
Efter misligholdelse foretages evt. ny værdiansættelse af ejendommen.
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
Denne nye værdi er dog ikke relevant med hensyn til at identificere den del af eksponeringen, der oprindeligt var fuldt ud (og helt) sikret ved pant i fast ejendom.
‘Unpaid capital which has been called up’ includes the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Den nye ejendomsværdi skal dog bruges ved indberetning af økonomisk tab (en lavere ejendomsværdi er en del af de økonomiske omkostninger).
‘Equity component of compound financial instruments’ includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and a equity component ) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent);
Markedsværdi og belåningsværdi i henhold til artikel 4, stk. 74 og 76, i forordning (EU) nr. 575/2013
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
Heraf: fast ejendom værdiansat ved hjælp af belåningsværdi
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret ved pant i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
Interest income and interest expense from financial instruments held for trading, and from financial instruments designated at fair value through profit or loss, shall be reported either separately from other gains and losses under items ‘interest income’ and ‘interest expense’ (so-called ‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
Indberetning af tab, hvor værdien af sikkerheden er beregnet som belåningsværdien.
Institutions shall report the following items broken-down by accounting portfolios:
Artikel 101, stk. 1, litra c) og f, i forordning (EU) nr. 575/2013
‘Interest income’;
MODELLER VEDRØRENDE STORE EKSPONERINGER
‘Interest income.
Navn på model/gruppe af modeller
Derivatives — Hedge accounting, interest rate risk’ and ‘Interest expenses.
STORE EKSPONERINGER
Derivatives — Hedge accounting, interest rate risk’ include the amounts related to those derivatives classified in the category ‘hedge accounting’ which cover interest rate risk.
Eksponeringer i og uden for handelsbeholdningen
These amounts shall be included as a part of the items ‘Interest income.
Nøjagtige oplysninger om eksponeringer vedrørende individuelle kunder inden for grupper af forbundne kunder
Financial assets held for trading’ and ‘Interest expenses.
Løbetidskurve for eksponeringerne i handelsbeholdningen og uden for handelsbeholdningen
Financial liabilities held for trading’.
Løbetidskurve for eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder
‘Interest income — other assets’ includes amounts of interest income not included in the other items.
C 26.00 - Begrænsninger for store eksponeringer (LE Limits)
This item may include interest income related to cash and cash balances at central banks and non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
kolonne
This item may include interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.
række
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’ includes profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.