natgillin/translations-raw huggingface dataset:
Samlet kapitalgrundlag – Overgangsdefinition
PROVISIONS (43)
Lovpligtige justeringer – Egentlig kernekapital – Definition efter fuld indfasning
This template includes reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements.
Lovpligtige justeringer – Egentlig kernekapital – Overgangsdefinition
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Lovpligtige justeringer – Samlet kapitalgrundlag – Definition efter fuld indfasning
These templates include accumulated information of all defined benefit plans of the institution.
Lovpligtige justeringer – Samlet kapitalgrundlag – Overgangsdefinition
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
C 43.00 - OPDELING AF KOMPONENTER AF GEARINGSGRAD FOR EKSPONERINGSVÆRDI (LR4)
‘Components of net defined benefit plan assets and liabilities’ shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
Ikkebalanceførte poster, derivater, værdipapirfinansieringstransaktioner og handelsbeholdning
‘Net defined benefit assets’ includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Risikovægtede aktiver
‘Movements in defined benefit obligations’ shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Ikkebalanceførte poster, heraf
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
Handelsfinansiering, heraf
The amount of ‘Closing balance [present value]’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’.
I henhold til officiel eksportkreditforsikringsordning
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Derivater og værdipapirfinansieringstransaktioner underlagt en aftale om netting på tværs af produkter
‘Pension and similar expenses’ includes the amount recognized in the period as staff expenses for any post — employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
Derivater ikke underlagt en aftale om netting på tværs af produkter
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
Værdipapirfinansieringstransaktioner ikke underlagt en aftale om netting på tværs af produkter
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Andre aktiver i handelsbeholdningen
Gains and losses on derecognition of non financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
Andre eksponeringer uden for handelsbeholdningen
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Risikovægtede aktiver
‘Operating leases other than investment property’ includes, for the column ‘income’, the returns obtained, and for the column ‘expenses’ the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
Eksponeringer opgjort i henhold til standardmetoden
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Eksponeringer opgjort i henhold til IRB-metoden
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in ‘Other operating income.
Eksponeringer, der behandles som stater
Other’ or ‘Other operating expenses.
Regionale og lokale myndigheder, der behandles som stater
Other’
Multilaterale udviklingsbanker og internationale organisationer, der behandles som stater
STATEMENT OF CHANGES IN EQUITY (46)
Offentlige enheder, der behandles som stater
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Eksponeringer mod regionale myndigheder, multilaterale udviklingsbanker, internationale organisationer og offentlige enheder, der IKKE behandles som stater
PART 3
Regionale og lokale myndigheder, der IKKE behandles som stater
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
Multilaterale udviklingsbanker, der IKKE behandles som stater
Table 2
Offentlige enheder, der IKKE behandles som stater
Standardised Approach
Sikkerhed i form af pant i fast ejendom, heraf
SA exposure classes (CRR article 112)
Sikkerhed i form af pant i beboelsesejendomme
FINREP counterparty sectors
Detaileksponeringer
Comments
Detail-SMV
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Selskaber
Multilateral development banks
Finansielle
(i.e. credit institutions and investment firms)
Ikkefinansielle
Non financial corporations.
SMV-eksponeringer
Non financial corporations
Erhvervseksponeringer, som ikke er mod SMV
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
Andre eksponeringer (f.eks. aktieeksponeringer og andre aktiver, der ikke er gældsforpligtelser), heraf
In default
Securitiseringseksponeringer
(ja) Items associated with particularly high risk
Handelsfinansiering (memorandumpost), heraf
Securitisation positions
C 44.00 - GENERELLE OPLYSNINGER (LR5)
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Instituttets selskabsstruktur
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
Behandling af derivater
Institutions and corporates with a short-term credit assessment
Regnskabsregler
Collective investment undertakings
Instituttype
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
Indberetningsniveau
Various items of the balance sheet
C 45.00 - BEREGNING AF GEARINGSGRAD (LRCalc)
In FINREP, other items may be included under different asset categories.
LR-eksponering: Måned 1-værdi
Table 3
LR-eksponering: Måned 2-værdi
Internal Ratings Based Approach
LR-eksponering: Måned 3-værdi
IRBA exposure classes (CRR article 147)
Eksponeringsværdier
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
Eksponering mod værdipapirfinansieringstransaktioner i henhold til artikel 220 i forordning (EU) nr. 575/2013
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
Eksponering mod værdipapirfinansieringstransaktioner i henhold til artikel 222 i forordning (EU) nr. 575/2013
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
Derivater: Markedsværdi
Other non credit obligations
Derivater: Tillæg – Markedsværdimetode
ANNEX VI
Derivater: Den oprindelige eksponeringsmetode
REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Uudnyttede kreditfaciliteter, der kan opsiges uden betingelser når som helst uden varsel
Exposures and losses from lending collateralised by immovable property
Ikkebalanceførte handelsfinansieringsposter med mellemliggende/lav risiko
C 15.00 — EXPOSURES AND LOSSES FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY (CR IP LOSSES)
Ikkebalanceførte handelsfinansieringsposter med mellemliggende risiko og offentligt støttede eksportkreditrelaterede ikkebalanceførte poster
Losses
Andre ikkebalanceførte poster
Exposures
Kapital og lovpligtige justeringer
Sum of losses stemming from lending up to the reference percentages
Kernekapital – Definition efter fuld indfasning
Sum of overall losses
Kernekapital – Overgangsdefinition
Sum of the exposures
Beløb, der skal lægges til i medfør af artikel 429, stk. 4, andet afsnit, i forordning (EU) nr. 575/2013
of which: immovable property valued with mortgage lending value
Beløb, der skal lægges til i medfør af artikel 429, stk. 4, andet afsnit, i forordning (EU) nr. 575/2013 – Overgangsdefinition
collateralised by:
Lovpligtige justeringer – Kernekapital – Definition efter fuld indfasning, heraf
Residential property
Lovpligtige justeringer vedrørende egen kreditrisiko
Commercial immovable property
Lovpligtige justeringer – Kernekapital – Overgangsdefinition
ANNEX VII
Gearingsgrad
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Gearingsgrad beregnet som det simple aritmetiske gennemsnit af de månedlige gearingsgrader i løbet af et kvartal
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
Gearingsgrad – Definition af kernekapital efter fuld indfasning
This Annex complements the instructions in format of references included in the tables in Annex VI.
Gearingsgrad – Overgangsdefinition af kernekapital
All the general instructions included in Part I of Annex II of this regulation shall also apply.
C 46.00 - ENHEDER, DER KONSOLIDERES REGNSKABSMÆSSIGT, MEN SOM IKKE LIGGER INDEN FOR KONSOLIDERINGSREGLERNES ANVENDELSESOMRÅDE (LR6)
Reporting scope
Enheder i den finansielle sektor
Data specified in Article 101 (1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
Securitiseringsenheder
The template covers all national markets an institution/group of institution is exposed to (see Article 101 (1) CRR).
Erhvervsenheder
According to Article 101 (2) sentence 3 the data should be reported for each property market within the Union separately.
Værdipapirfinansieringstransaktion omfattet af en masternettingaftale - Regnskabsværdi uden netting eller anden kreditrisikoreduktion
Definitions
Værdipapirfinansieringstransaktion omfattet af masternettingaftale - Tillæg
Definition of loss: ‘Loss’ means ‘economic loss’ as defined in Article 5 (2) CRR, including losses stemming from leased property.
Værdipapirfinansieringstransaktion ikke omfattet af masternettingaftale - Tillæg
Losses of one position shall not be netted with the profit of a successful recovery of another position.
(Memorandumpost) Samlet værdi af kapitalenhederne i enhederne
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
(Memorandumpost) Samlede regnskabsmæssige aktiver i enhederne
All components need to be discounted to the reporting reference date.
(Memorandumpost) Samlet regnskabsmæssig egenkapital i enhederne
Exposure value: The exposure value follows the rules stipulated in Part Three, Title II of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
(Memorandumpost) Inklusionsfaktor
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
(Memorandumpost) Regnskabsmæssige aktiver for enheder, der ikke er omfattet af oplysningerne i felt LR6;010;3 til (LR6;120;3
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
BILAG XI
The reporting currency shall be the exchange rate at the reporting date.
Modeltekster og andre konventioner
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
Modeltekster
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
Konvention for nummerering
one total template
Konvention for tegn
one template for each national market in the Union where the institution is exposed to, and
Opbygning og hyppighed
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
Tærskelværdier for derivater
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce own funds requirements, are reported in CR IP Losses.
LRCalc: Beregning af gearingsgrad
This also means that i n case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four CRR), the exposures and losses concerned must not reported.
: Alternativ behandling af eksponeringsværdien
Losses: The institution which has the exposure by the end of the reporting period shall report the losses.
: Balanceførte og ikkebalanceførte poster — Yderligere opdeling af eksponeringer
Losses shall be reported as soon as provisions are to be booked according to accounting rules.
: Alternativ opdeling af komponenter af gearingsgraden for eksponeringsværdi
Also estimated losses should be reported.
: Enheder, der er konsolideret med henblik på regnskabsførelse, men som ikke er inden for konsolideringsreglernes anvendelsesområde
Loss data shall be collected on a loan-by-loan basis, i.e. aggregation of individual loss data stemming from exposures collateralised by immovable property.
Dette bilag indeholder yderligere instrukser vedrørende modellerne for gearingsgraden (herefter »LR« — Leverage Ratio) i bilag X til denne standard.
Reference date: The exposure value from the date of default should be used for reporting of losses.
Generelt består systemet af syv modeller:
Losses should be reported for all defaults on loans secured by real estate property that occur during the respective reporting period (i.e. irrespective of whether the work out is completed during the period or not).
Beregning af gearingsgrad (LRCalc): Beregning af gearingsgrad
Since there may be a long time lag between default and loss realisation, loss estimates (which includes incomplete workout process) shall be reported in cases where the workout has not been completed within the reporting period.
Model for gearingsgrad 1 (LR1): Alternativ behandling af eksponeringsværdien
For all defaults observed within the reporting period, there are three scenarios: (i.) defaulted loan can be restructured so that it is no longer treated as in default (no loss observed); (ii.) realization of all collateral is completed (completed workout, actual loss known); or (iii.) incomplete workout (loss estimates to be used).
Model for gearingsgrad 2 (LR2): Balanceførte og ikkebalanceførte poster — Yderligere opdeling af eksponeringer
Loss reporting shall include only losses stemming from scenario (ii.) realisation of collateral (observed losses) and scenario (iii.) incomplete workout (estimates of losses).
Model for gearingsgrad 3 (LR3): Alternativ definition af kapital
As losses shall be reported only for exposures having defaulted during the reporting period, changes to losses of exposures having defaulted during previous reporting periods will not be reflected in the reported data.
Model for gearingsgrad 4 (LR4): Opdeling af komponenter af gearingsgrad for eksponeringsværdi
I.e. proceeds from the realisation of the collateral at a later reporting period or lower realised costs than previously estimated shall not be reported.
Model for gearingsgrad 5 (LR5): Generelle oplysninger
Role of the valuation of the property: The latest valuation of the property before the default date of the exposure is needed as reference date for reporting the part of exposure secured by mortgages on immovable property.
Model for gearingsgrad 6 (LR6): Enheder, der er konsolideret med henblik på regnskabsførelse, men som ikke er inden for konsolideringsreglernes anvendelsesområde.
After default, the property might be re-valued.
For hver model gives der retshenvisninger og yderligere detaljerede oplysninger om de mere generelle aspekter af indberetningen.
This new value should however not be relevant for identifying the part of the exposure which was originally fully (and completely) secured by the mortgages on immovable property.
Dokumentet følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og felter i modellerne.
However the new value of the property shall be considered in economic loss reporting (a reduced property value is part of economic costs).
En asterisk viser, at validering udføres for hele den indberettede række eller kolonne.
In other words, the latest valuation of the property before the default date shall be used to determine which part of the loss shall be reported in cell 010 (identification of exposure values which is fully and completely secured) and the re-valued property value for the amount to be reported (estimation a possible workout from collateral) in cells 010 and 030.
Ved valideringer i en model, hvor kun datapunkter fra modellen anvendes, henviser notationer ikke til en model: Række;Kolonne.
Treatment of loan sales during the reporting period: The institution which has the exposure by the end of the reporting period shall report losses, but only if a default for that exposure was identified.
Med henblik på indberetning af gearing henviser »heraf« til en post, der er en del af en kategori med højere eksponeringsniveau, mens »memorandumpost« henviser til en separat post, der ikke er en del af en eksponeringsklasse.
Article 101 (1) points a) and point d) of CRR respectively,
Indberetning af begge typer felter er obligatorisk, medmindre andet angives.
Market value and mortgage lending value according to Article 4 (74) and (76) of CRR
Alle beløb indberettes som positive tal.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.
En undtagelse er beløbene indberettet i LRCalc;110;1, LRCalc;110;2, LRCalc;110;3, LRCalc;120;1, LRCalc;120;2, LRCalc;120;3, LRCalc;150;1, LRCalc;150;2, LRCalc;150;3, LRCalc;160;1, LRCalc;160;2, LRCalc;160;3, LRCalc;170;1, LRCalc;170;2, LRCalc;170;3, LRCalc;180;1, LRCalc;180;2, LRCalc;180;3, LRCalc;190;1, LRCalc;190;2, LRCalc;190;3, LR3;010;1, LR3;020;1, LR3;030;1, LR3;040;1, LR3;050;1, LR3;060;1, LR3;070;1 og LR3;080;1, som kan indeholde enten positive eller negative værdier.
Of which: immovable property valued with mortgage lending value
Bemærk også, at LRCalc;110;1, LRCalc;110;2, LRCalc;110;3, LRCalc;120;1, LRCalc;120;2, LRCalc;120;3, LRCalc;180;1, LRCalc;180;2, LRCalc;180;3, LRCalc;190;1, LRCalc;190;2, LRCalc;190;3, LR3;010;1, LR3;020;1, LR3;030;1 og LR3;040;1 kun kan indeholde positive værdier, medmindre særlige forhold gør sig gældende.
Article 101 (1) point b) and point e) CRR respectively
I del A skal institutterne indberette værdier ultimo måneden, medmindre den undtagelse, der er fastsat i artikel 499, stk. 3, i forordning (EU) nr. 575/2013, gør sig gældende.
This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.
I del B skal institutterne indberette værdier ultimo kvartalet.
Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value
Når oplysningerne til denne ITS indsamles, skal institutterne behandle omsætningsaktiver i overensstemmelse med artikel 429, stk. 11, i forordning (EU) nr. 575/2013.
Article 101 (1) point c) and point f) CRR respectively
Gearingsgraden beregnes ved hjælp af et instituts kapitalmål og samlede eksponeringsmål, som beregnes ved hjælp af felterne i del A.
The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.
LR måned 2 (PI) = LRCalc;110;2/[(LRCalc;010; 2 + LRCalc;020; 2 + LRCalc;030; 2 + LRCalc;040; 2 + LRCalc;050; 2 + LRCalc;060; 2 + LRCalc;070;2 + LRCalc;080;2 + LRCalc;090;2 + LRCalc;100;2 + LRCalc;130; 2 + LRCalc;150; 2 — LRCalc;160; 2)]
ANNEX VIII
LR måned 3 (PI) = LRCalc;110;3/[LRCalc;010;3 + LRCalc;020;3 + LRCalc;030;3 + LRCalc;040;3 + LRCalc;050;3 + LRCalc;060;3 + LRCalc;070;3 + LRCalc;080;3 + LRCalc;090;3 + LRCalc;100;3 + LRCalc;130;3 + LRCalc;150;3 — LRCalc;160;3]
TEMPLATES FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
LR måned 1 (T) = LRCalc;120;1/[(LRCalc;010;1 + LRCalc;020;1 + LRCalc;030;1 + LRCalc;040;1 + LRCalc;050;1 + LRCalc;060;1 + LRCalc;070;1 + LRCalc;080;1 + LRCalc;090;1 + LRCalc;100;1 + LRCalc;140;1 + LRCalc;170;1 — LRCalc;160;1)]
LARGE EXPOSURES TEMPLATES
LR måned 2 (T) = LRCalc;120;2/[(LRCalc;010; 2 + LRCalc;020; 2 + LRCalc;030; 2 + LRCalc;040; 2 + LRCalc;050; 2 + LRCalc;060; 2 + LRCalc;070;2 + LRCalc;080;2 + LRCalc;090;2 + LRCalc;100;2 + LRCalc;140; 2 + LRCalc;170; 2 — LRCalc;160; 2)]
Name of the template/group of templates
LR måned 3 (T) = LRCalc;120;3/[LRCalc;010;3 + LRCalc;020;3 + LRCalc;030;3 + LRCalc;040;3 + LRCalc;050;3 + LRCalc;060;3 + LRCalc;070;3 + LRCalc;080;3 + LRCalc;090;3 + LRCalc;100;3 + LRCalc;140;3 + LRCalc;170;3 — LRCalc;160;3]
LARGE EXPOSURES
Når den undtagelse, der er fastsat i artikel 499, stk. 3, i forordning (EU) nr. 575/2013, gør sig gældende, er gearingsgraden lig med LR måned 3 (PI), når definitionen efter fuld indfasning (phased-in — PI) anvendes, mens gearingsgraden er lig med LR måned 3 (T), når overgangsdefinitionen (transitional definition — T) anvendes.
Large Exposures limits
For at mindske indberetningsbyrden for institutter med begrænsede eksponeringer i forbindelse med derivater anvendes følgende mål til at måle betydningen af eksponeringerne mod derivater i forhold til den samlede eksponering for gearingsgraden.
LE LIMITS
Institutter skal beregne disse mål på følgende måde:
Identification of the counterparty
Andel af derivater
Exposures in the non-trading and trading book
Hvor den samlede eksponering er lig med: [LRCalc;010;3 + LRCalc;020;3 + LRCalc;030;3 + LRCalc;040;3 + LRCalc;050;3 + LRCalc;060;3 + LRCalc;070;3 + LRCalc;080;3 + LRCalc;090;3 + LRCalc;100;3 + LRCalc;130;3 + LRCalc;150;3 — LRCalc;160;3]
Detail of the exposures to individual clients within groups of connected clients
Samlet fiktiv værdi af derivater = LR1;010;7
Maturity buckets of the exposures in the non-trading and trading book
Mængde af kreditderivater = LR1;020;7 + LR1;050;7
Maturity buckets of exposures to individual clients within groups of connected clients
Institutter skal indberette de felter, der er nævnt i punkt 22, i den næste indberetningsperiode, hvis en af følgende betingelser er opfyldt:
C 26.00 — Large Exposures limits (LE Limits)
Den andel af derivater, der er nævnt i punkt 15, overstiger 1,5 % på to på hinanden følgende referencedatoer for indberetningen, eller
Applicable limit
Den andel af derivater, der er nævnt i punkt 15, overstiger 2,0 %.
column
Institutter, for hvilke den samlede fiktive værdi af derivater, jf. definitionen i punkt 17, overstiger 10 mia. EUR, skal indberette de felter, der er nævnt i punkt 22, selv om deres andel af derivater ikke opfylder betingelserne i punkt 19.
row
Institutter skal indberette de felter, der er nævnt i punkt 23, hvis en af følgende betingelser er opfyldt:
Non institutions