natgillin/translations-raw huggingface dataset:
Bilag V.Del 2.2
Corresponds to the part of position risk referred to in 363 (1) of CRR linked to the interest rates risk factors as specified in Article 367 (2) of CRR.
Andre anfordringsindskud
TDI — GENERAL RISK
Bilag V.Del 2.3
General risk defined in Article 362 of CRR.
Finansielle aktiver, der besiddes med handelshensigt
TDI — SPECIFIC RISK
IAS 39,9
Specific risk defined in Article 362 of CRR.
Aktieinstrumenter
EQUITIES
Gældsbeviser
Corresponds to the part of position risk referred to in 363 (1) of CRR linked to the equity risk factors as specified in Article 367 (2) of CRR.
Bilag V.Del 1.24, 26
EQUITIES — GENERAL RISK
Lån og forskud
EQUITIES — SPECIFIC RISK
Bilag V.Del 1.24, 27
FOREIGN EXCHANGE RISK
Finansielle aktiver opgjort til dagsværdi gennem resultatet
Articles 363 (1) and 367 (2) of CRR.
Finansielle aktiver disponible for salg
COMMODITY RISK
Lån og tilgodehavender
TOTAL AMOUNT FOR GENERAL RISK
IFRS 7.8(c); IAS 39.9, AG16, AG26; Bilag V.Del 1.16
Market risk caused by general market movements of traded debt instruments, equities, foreign exchange and commodities.
Hold-til-udløb-investeringer
VAR for general risk of all risk factors (taking into account correlation effects if applicable).
Derivater – Regnskabsmæssig sikring
TOTAL AMOUNT FOR SPECIFIC RISK
Dagsværdiændring af sikrede poster ved porteføljesikring af renterisiko
Specific risk component of traded debt instruments and equities.
Investeringer i datterselskaber, joint ventures og associerede selskaber
VAR for specific risk of equities and traded debt instruments of trading book (taking into account correlation effects if applicable).
IAS 1.54(e); Bilag V.Del 2.4
Article 271 of CRR in accordance with article 382 of CRR
Materielle aktiver
Total EAD from all transactions subject to CVA charge
Materielle aktiver
Of which: OTC derivatives
Investeringsejendomme
Article 271 of CRR in accordance with article 382 (1) of CRR
IAS 1.54(c); forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 115)
The part of the total counterparty credit risk exposure solely due to OTC derivatives.
IFRS 3.B67(d); forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 113)
The information is not required from IMM institutions holding OTC derivatives and SFTs in the same netting set
Andre immaterielle aktiver
Of which: SFT
Skatteaktiver
Article 271 of CRR in accordance with article 382 (2) of CRR
Aktuelle skatteaktiver
The part of the total counterparty credit risk exposure solely due to SFT derivatives.
Udskudte skatteaktiver
Article 383 of CRR in accordance with article 363 (1)(d) of CRR
IAS 1.54(o); IAS 12.5; forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 106)
VaR calculation based on internal models for market risk
Bilag V.Del 2.5
See instructions referring to column 040
Anlægsaktiver og afståelsesgrupper klassificeret som værende besiddet med handelshensigt
Article 92 (3) d) of CRR
IAS 1.54(j); IFRS 5.38, Bilag V.Del 2.6
Own funds requirements for CVA Risk calculated via the chosen method
AKTIVER I ALT
Article 92 (4) b) of CRR
Passiver
Own funds requirements multiplied by 12,5.
Finansielle forpligtelser, der besiddes med handelshensigt
Article 382 of CRR
Korte positioner
Number of counterparties included in calculation of own funds for CVA risk
Indskud
Counterparties are a subset of obligors.
ECB/2008/32 Bilag 2.Del 2.9, Bilag V.Del 1.30 ECB/2008/32 Bilag 2.Del 2.9, Bilag V.Del 1.30
They only exist in case of derivatives transactions or SFTs where they are simply the other contracting party.
Udstedte gældsbeviser
Of which: proxy was used to determine credit spread
Bilag V.Del 1.31
number of counterparties where the credit spread was determined using a proxy instead of directly observed market data
Andre finansielle forpligtelser
Accounting provisions due to decreased credit worthiness of derivatives counterparties
Bilag V.Del 1.32-34
Article 386 (1) lit. a of CRR
Finansielle forpligtelser opgjort til dagsværdi gennem resultatet
Total notional amounts of single name CDS used as hedge for CVA risk
ECB/2008/32 Bilag 2.Del 2.9; Bilag V.Del 1.30
Article 386 (1) lit. b) of CRR
Finansielle forpligtelser målt til amortiseret kostpris
Total notional amounts of index CDS used as hedge for CVA risk
IFRS 7.22(b); IAS 39.9; Bilag V.Del 1.23
Sum of rows 020-040 as applicable
Pensioner og andre ydelsesbaserede forpligtelser efter fratræden
Advanced CVA risk method as prescribed by Article 383 of CRR
IAS 19.63; IAS 1.78(d); Bilag V.Del 2.7
Standardised CVA risk method as prescribed by Article 384 of CRR
IAS 19.153; IAS 1.78(d); Bilag V.Del 2.8
The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
Omstrukturering
‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
Verserende juridiske spørgsmål og skattesager
ANNEX III
IAS 37.Appendiks C. Eksempel 6 og 10
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Forpligtelser og udstedte garantier
FINREP TEMPLATES FOR IFRS
IAS 37.Appendiks C.9
TEMPLATE NUMBER
Andre hensættelser
TEMPLATE CODE
Skatteforpligtelser
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES
Aktuelle skatteforpligtelser
PART 1 [QUARTERLY FREQUENCY]
Udskudte skatteforpligtelser
Balance Sheet Statement [Statement of Financial Position]
IAS 1.54(o); IAS 12.5; forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 108)
Balance Sheet Statement: assets
Aktiekapital, der er tilbagebetalingspligtig på anmodning
Balance Sheet Statement: liabilities
IAS 32 IE 33; IFRIC 2; Bilag V.Del 2.9
Balance Sheet Statement: equity
Bilag V.Del 2.10
Statement of profit or loss
Forpligtelser i afståelsesgrupper klassificeret som værende besiddet med handelshensigt
Statement of comprehensive income
IAS 1.54 (p); IFRS 5.38, Bilag V.Del 2.11
Breakdown of financial assets by instrument and by counterparty sector
FORPLIGTELSER I ALT
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
Kapital
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
IAS 1.54(r), BAD, artikel 22
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
Indbetalt kapital
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
Ikkeindbetalt kapital, der er krævet indbetalt
Subordinated financial assets
IAS 1.78(e); Bilag V.Del 2.14
Breakdown of loans and advances by product
IAS 1.78(e); forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 124)
Breakdown of loans and advances to non-financial corporations by NACE codes
Egenkapitalkomponent af sammensatte finansielle instrumenter
Financial assets subject to impairment that are past due or impaired
IAS 32.28-29; Bilag V.Del 2.15
Breakdown of financial liabilities
Andre udstedte aktieinstrumenter
Breakdown of financial liabilities by product and by counterparty sector
Bilag V.Del 2.16
Subordinated financial liabilities
Anden egenkapital
Loan commitments, financial guarantees and other commitments
IFRS 2.10; Bilag V.Del 2.17
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 100)
Loan commitments, financial guarantees and other commitments received
Poster, der ikke vil blive omklassificeret til resultatopgørelsen
Derivatives — Trading
IFRS 5.38, IG Eksempel 12
Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
Andel af andre indregnede indtægter og udgifter fra kapitalandele i datterselskaber, joint ventures og associerede selskaber
Movements in allowances for credit losses and impairment of equity instruments
Poster, der kan omklassificeres til resultatopgørelsen
Collateral and guarantees received 13,1
Afdækning af nettokapitalandele i udenlandske virksomheder [faktisk andel]
Collateral obtained by taking possession [tangible assets] accumulated
Valutaomregning
Fair value hierarchy: financial instruments at fair value
Sikringsderivater.
Derecognition and financial liabilities associated with transferred financial assets
Sikring af pengestrømme [faktisk andel]
Breakdown of selected statement of profit or loss items
Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 123)
Interest income and expenses by instrument and counterparty sector
Opskrivningsreserver
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
IFRS 1.30, D5-D8; Bilag V.Del 2.18
Gains or losses on financial assets and liabilities held for trading by instrument
Reserver eller akkumulerede tab på kapitalandele i datterselskaber, joint ventures og associerede selskaber
Gains or losses on financial assets and liabilities held for trading by risk
IAS 28.11; Bilag V.Del 2.19
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
Bilag V.Del 2.19
Gains or losses from hedge accounting
(-) Egne aktier
Impairment on financial and non-financial assets
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Bilag V.Del 2.20
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
(-) Foreløbige udbytter
Reconciliation between accounting and CRR scope of consolidation: Assets
Minoritetsinteresser [ikkekontrollerende interesser]
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
Akkumuleret anden totalindkomst
Reconciliation between accounting and CRR scope of consolidation: Liabilities
IAS 27.27-28; forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 100)
[Performing and non-performing exposures: to be inserted when final]
PASSIVER I ALT
[Forborne exposures: to be inserted when final]
Indeværende periode
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Renteindtægter
Geographical breakdown
IAS 1.97; IAS 18.35(b)(iii); Bilag V.Del 2.21
Geographical breakdown of assets by location of the activities
Derivater – Regnskabsmæssig sikring, renterisiko
Geographical breakdown of main statement of profit or loss items by location of the activities
IAS 39.9; Bilag V.Del 2.23
Geographical breakdown of assets by residence of the counterparty
Bilag V.Del 2.25
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
(Renteudgifter)
Geographical breakdown of liabilities by residence of the counterparty
IAS 1.97; Bilag V.Del 2.21
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
(Finansielle forpligtelser opgjort til dagsværdi gennem resultatet)
Asset management, custody and other service functions
(Finansielle forpligtelser målt til amortiseret kostpris)
Fee and commission income and expenses by activity
(Derivater – Regnskabsmæssig sikring, renterisiko)
Assets involved in the services provided
(Andre forpligtelser)
PART 3 [SEMI-ANNUAL]
Bilag V.Del 2.26
Off-balance sheet activities: interests in unconsolidated structured entities
(Udgifter til aktiekapital, der er tilbagebetalingspligtig på anfordring)
Interests in unconsolidated structured entities
Udbytteindtægter
Breakdown of interests in unconsolidated structured entities by nature of the activities
Gebyr- og provisionsindtægter
Related parties: amounts payable to and amounts receivable from
(Gebyr- og provisionsudgifter)
Related parties: expenses and income generated by transactions with
IFRS 7.20(a) (ii-v); Bilag V.Del 2.97
Group structure
Gevinster eller (-) tab på finansielle aktiver og forpligtelser, der besiddes med handelshensigt, netto
Group structure: ‘entity-by-entity’
Gevinster eller (-) tab på finansielle aktiver og forpligtelser, der opgøres til dagsværdi gennem resultatet, netto
Group structure: ‘instrument-by-instrument’
Gevinster eller (-) tab ved regnskabsmæssig sikring, netto
Fair value
IFRS 7.24; Bilag V.Del 2.30
Fair value hierarchy: financial instruments at amortised cost
Gevinster eller (-) tab ved ophør af indregning af ikkefinansielle aktiver, netto
Hybrid financial instruments not designated at fair value through profit or loss
Bilag V.Del 2.141-143
Provisions
(Andre driftsudgifter)
Defined benefit plans and employee benefits
DRIFTSINDTÆGTER I ALT, NETTO
Components of net defined benefit plan assets and liabilities
(Personaleudgifter)
Memo items [related to staff expenses]
(Afskrivninger)
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
(Investeringsejendomme)
Other operating income and expenses
(Andre immaterielle aktiver)
F 46.00 Statement of changes in equity
(Hensættelser eller (-) tilbageførsel af hensættelser)
Assets
(Forpligtelser og udstedte garantier)
References
(Værdiforringelse eller (-) tilbageførsel af værdiforringelse af finansielle aktiver, der ikke opgøres til dagsværdi gennem resultatet)
Carrying amount
(Finansielle aktiver disponible for salg)
IAS 1.54 (i)
(Hold-til-udløb-investeringer)
Annex V.Part 2.1
(Værdiforringelse eller (-) tilbageførsel af værdiforringelse af kapitalandele i datterselskaber, joint ventures og associerede selskaber)
Cash balances at central banks
(Materielle aktiver)
Other demand deposits
IFRS 3.Appendiks B67(d)(v); IAS 36.124
Financial assets held for trading
Negativ goodwill indregnet i resultatopgørelsen
IAS 39.9
IFRS 3.Appendiks B64(n)(i)
Equity instruments
Andel af resultat af kapitalandele i datterselskaber, joint ventures og associerede selskaber
IAS 32.11
Resultat af anlægsaktiver og afståelsesgrupper klassificeret som værende besiddet med handelshensigt, og som ikke betragtes som ophørte aktiviteter
Debt securities
IFRS 5.37; Bilag V.Del 2.27
Annex V.Part 1.24, 26
RESULTAT FØR SKAT AF FORTSÆTTENDE AKTIVITETER
Loans and advances
RESULTAT EFTER SKAT AF FORTSÆTTENDE AKTIVITETER
Financial assets designated at fair value through profit or loss
Resultat efter skat af ophørte aktiviteter
IFRS 7.8(a)(i); IAS 39.9
(Resultat af ophørte aktiviteter)
Loans and receivables
Henføres til minoritetsinteresser [ikkekontrollerende interesser]
Held-to-maturity investments
Henføres til moderselskabets ejere
IFRS 7.8(b); IAS 39.9, AG16, AG26
Årets resultat
Derivatives – Hedge accounting
Anden totalindkomst
IFRS 7.22(b); IAS 39.9
Aktuarmæssige gevinster eller (-) tab på ydelsesbaserede pensionsordninger
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Anlægsaktiver og afståelsesgrupper, som besiddes med handelshensigt
IAS 39.89A(a)
Andel af andre indregnede indtægter og udgifter fra enheder, der medregnes i henhold til den indre værdis metode
Investments in subsidaries, joint ventures and associates
IAS 1.91(b); Bilag V.Del 2.31
Tangible assets
Gevinster eller (-) tab ved værdiansættelse, der indregnes i egenkapitalen
Property, Plant and Equipment
Andre omklassificeringer
Investment property
IFRS 5.IG Eksempel 12
Goodwill
Andel af andre indregnede indtægter og udgifter fra kapitalandele i datterselskaber, joint ventures og associerede selskaber
IFRS 3.B67(d); CRR art 4(1)(113)
Indkomstskat vedrørende poster, der kan omklassificeres til resultatopgørelsen
Other intangible assets
IAS 1.91(b), IG6; Bilag V.Del 2.31
IAS 38.8,118
Totalindkomst i alt for året
Tax assets
Akkumulerede ændringer i dagsværdi på grund af kreditrisiko
Current tax assets
IFRS 7.9 (c); Bilag V.Del 2.46
IAS 1.54(n); IAS 12.5
heraf: til kostpris
Deferred tax assets
heraf: kreditinstitutter
IAS 1.54(o); IAS 12.5; CRR art 4(106)
Bilag V.Del 1.35(c)
Annex V.Part 2.5
heraf: andre finansielle selskaber
Non-current assets and disposal groups classified as held for sale
Bilag V.Del 1.35(d)
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
heraf: ikke-finansielle selskaber
TOTAL ASSETS
Bilag V.Del 1.35(e)
IAS 1.9(a), IG 6
Centralbanker
Liabilities
Bilag V.Del 1.35(a)
Financial liabilities held for trading
Offentlig forvaltning og service
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
Bilag V.Del 1.35(b)
IAS 39.9, AG 15(a)
Kreditinstitutter
Short positions
Andre finansielle selskaber
IAS 39.AG 15(b)
Husholdninger
ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
Bilag V.Del 1.35(f)
Debt securities issued
FINANSIELLE AKTIVER OPGJORT TIL DAGSVÆRDI GENNEM RESULTATET
Annex V.Part 1.31
Regnskabsmæssig værdi af værdiforringede aktiver
Annex V.Part 1.32-34
Akkumuleret værdiforringelse
Financial liabilities designated at fair value through profit or loss
Bilag V.Del 2.34
IFRS 7.8 (e)(i); IAS 39.9
Bilag V.Del 2.46
ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
FINANSIELLE AKTIVER DISPONIBLE FOR SALG
Financial liabilities measured at amortised cost
Lån og fordringer samt hold-til-udløb-investeringer
IFRS 7.8(f); IAS 39.47
Ikkeværdiforringede aktiver [regnskabsmæssigt bruttobeløb]
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
Værdiforringede aktiver [regnskabsmæssigt bruttobeløb]
IAS 39.89A(b)
Specifikke hensættelser for individuelt vurderede finansielle aktiver
IAS 37.10; IAS 1.54(l)
Specifikke hensættelser for kollektivt vurderede finansielle aktiver
Pensions and other post employment defined benefit obligations
Kollektive hensættelser for afholdte, men ikke indberettede tab
IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
Bilag V.Del 2,39
IAS 37.71, 84(a)
IAS 39,9 AG 16, AG26; Bilag V.Del 1.16
IAS 37.Appendix C. Examples 6 and 10
HOLD-TIL-UDLØB
Commitments and guarantees given
Bilag V.Del 2.40, 54
Other provisions
Opdeling af lån og forskud efter produkt
Tax liabilities
På anfordring [call] og kortfristet [anfordringskonto]
Deferred tax liabilities
Gæld på kreditkort
Share capital repayable on demand
Bilag V.Del 2.41(b)
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
Bilag V.Del 2.41(d)
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
Lån med omvendt genkøb
TOTAL LIABILITIES
Bilag V.Del 2.41(e)
IAS 1.9(b);IG 6
Bilag V.Del 2.41(f)
IAS 1.54(r), BAD art 22
Forskud, der ikke er lån
Paid up capital
Bilag V.Del 2.41(g)
IAS 1.78(e)
LÅN OG FORSKUD
Unpaid capital which has been called up
Efter sikkerheds-stillelse
IAS 1.78(e); Annex V.Part 2.14
Bilag V.Del 2.41(h)
Equity component of compound financial instruments
Bilag V.Del 2.41(i)
Other equity instruments issued
heraf: forbrugerkredit
Other equity
Bilag V.Del 2.41(j)
IFRS 2.10; Annex V.Part 2.17
Bilag V.Del 2.41(k)
Items that will not be reclassified to profit or loss
heraf: projektfinansieringslån
IAS 16.39-41
Bilag V.Del 2.41(l)
IAS 38.85-87
Regnskabsmæssig bruttoværdi
Actuarial gains or (–) losses on defined benefit pension plans
Akkumuleret værdiforringelse eller akkumulerede ændringer i dagsværdi på grund af kreditrisiko
IAS 1.7
B Råstofindvinding
Items that may be reclassified to profit or loss
C Fremstillingsvirksomhed
Hedge of net investments in foreign operations [effective portion]
D El-, gas- og fjernvarmeforsyning
IAS 39.102(a)
E Vandforsyning
Foreign currency translation
F Bygge- og anlægsvirksomhed
IAS 21.52(b); IAS 21.32, 38-49
G Engroshandel og detailhandel
Hedging derivatives.
H Transport og godshåndtering
Cash flow hedges [effective portion]
I Overnatningsfaciliteter og restaurationsvirksomhed
IFRS 7.23(c); IAS 39.95-101
L Fast ejendom
CRR art 4(1)(123)
M Liberale, videnskabelige og tekniske tjenesteydelser
Revaluation reserves
N Administrative tjenesteydelser og hjælpetjenester
IFRS 1.30, D5-D8; Annex V.Part 2.18
O Offentlig forvaltning og forsvar; socialsikring
IAS 1.54; IAS 1.78(e)
Q Sundhedsvæsen og sociale foranstaltninger
IAS 28.11; Annex V.Part 2.19
R Kultur, forlystelser og sport
Annex V.Part 2.19
Misligholdte, men ikke værdiforringede
IAS 27.28; IAS 1.83(a)(ii)
Specifikke hensættelser for individuelt vurderede finansielle aktiver
IAS 32.35
Specifikke hensættelser for kollektivt vurderede finansielle aktiver
Minority interests [Non-controlling interests]
Kollektive hensættelser for afholdte, men ikke indberettede tab
IAS 27.4; IAS 1.54(q); IAS 27.27
> 60 dage ≤ 90 dage
TOTAL EQUITY AND TOTAL LIABILITIES
> 180 dage ≤ 1 år
Current period
> 1 år
Interest income
IFRS 7.37(a); IG 26-28; Bilag V.Del 2.47-48
IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
IAS 39 AG 84-92; IFRS 7.37(b); Bilag V.Del 2.36
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
IAS 39 AG 84-92; Bilag V.Del 2.38
IFRS 7.20(b); IAS 39.55(b); IAS 39.9
Lån og forskud efter produkt, efter sikkerhedsstillelse og efter efterstillet forpligtelse
Derivatives - Hedge accounting, interest rate risk
heraf: realkreditlån [lån med sikkerhed i fast ejendom]
IAS 39.9; Annex V.Part 2.23
Størrelsen af den kumulative ændring i dagsværdier, der skyldes ændringer af kreditrisiko
Annex V.Part 2.25
Beløb, som i henhold til kontrakten skal betales ved udløb
(Interest expenses)
Der besiddes med handelshensigt
IAS 1.97; Annex V.Part 2.21
Opgjort til dagsværdi gennem resultatet
(Financial liabilities held for trading
Regnskabsmæssig sikring
(Financial liabilities measured at amortised cost)
IFRS 7.10(a);forordning (EU) nr. 575/2013, artikel 30, litra b), artikel 424, stk. 1, litra d), punkt (i)
IFRS 7.20(b); IAS 39.47
ECB/2008/32 Bilag 2.Del 2.9.1
(Other liabilities)
ECB/2008/32 Bilag 2.Del 2.9.2
(Expenses on share capital repayable on demand)
ECB/2008/32 Bilag 2.Del 2.9.3; Bilag V.Del 2.51
Dividend income
ECB/2008/32 Bilag 2.Del 2.9.4
IFRS 7.20(a)(i), B5(e); IAS 39.9
Indlånsbeviser
Fee and commission income
Bilag V.Del 2.52(a)
IFRS 7.20(c)
Værdipapirer med sikkerhed i aktiver
(Fee and commission expenses)
Forordning (EU) nr. 575/2013, artikel 129, stk. 1
IFRS 7.20(a) (ii-v); Annex V.Part 2.97
IAS 39.10-11, AG27, AG29; IFRIC 9; Bilag V.Del 2.52(d)
IFRS 7.20(a)(iii); IAS 39.9, 39.56
Bilag V.Del 2.52(e)
Gains or (-) losses on financial assets and liabilities held for trading, net
Ikkekonvertible
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
FINANSIELLE FORPLIGTELSER
Gains or (-) losses from hedge accounting, net
Til amortiseret kostpris
Exchange differences [gain or (-) loss], net
Bilag V.Del 2.53-54
Gains or (-) losses on derecognition of non financial assets, net
Nominelt beløb
Other operating income
IAS 39.2 (h), 4 (a) ( c), BC 15; forordning (EU) nr. 575/2013, Bilag I; Bilag V.Del 2.56-57
TOTAL OPERATING INCOME, NET
Bilag V.Del 2.61
(Staff expenses)
IAS 39.9 AG 4, BC 21; IFRS 4 Bilag A; Bilag V.Del 2.56, 58
(Other administrative expenses)
Andre afgivne forpligtelser
(Depreciation)
Forordning (EU) nr. 575/2013, Bilag I; Bilag V.Del 2.56, 59
IAS 1.102, 104
IFRS 7.36 (b); Bilag V.Del 2.63
IAS 1.104; IAS 16.73(e)(vii)
Bilag V.Del 2.63
(Investment Properties)
Modtagne låneforpligtelser
IAS 1.104; IAS 40.79(d)(iv)
Modtagne finansielle garantier
IAS 1.104; IAS 38.118(e)(vi)
Andre modtagne forpligtelser
IAS 37.59, 84; IAS 1.98(b)(f)(g)
Derivater – Handel
(Other provisions)
Efter risikotype/Efter produkt eller markedstype
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
Fiktiv værdi
IFRS 7.20(e)
heraf: solgt
IFRS 7.20(e); IAS 39.66
Bilag V.Del 2.70-71
IFRS 7.20(e); IAS 39.67
Rentesats
IFRS 7.20(e); IAS 39.63
heraf: økonomisk sikring
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
OTC-optioner
(Impairment or (-) reversal of impairment on non-financial assets)
Optioner på det organiserede marked
(Property, plant and equipment)
Bilag V.Del 2.67(c)
(Goodwill)
Bilag V.Del 2.67(d)
IAS 38.118 (e)(iv)(v)
Råvarer
IAS 36.126 (a)(b)
Bilag V.Del 2.67(f)
IFRS 3.Appendix B64(n)(i)
DERIVATER
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
Bilag V.Del 1.35(c), 2.75(a)
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
heraf: OTC – andre finansielle selskaber
IFRS 5.37; Annex V.Part 2.27
heraf: OTC – øvrige
IAS 1.102, IG 6; IFRS 5.33 A
Derivater – Regnskabsmæssig sikring
IAS 1.82(d); IAS 12.77
SIKRING AF PENGESTRØMME
IFRS 5.33(b)(i)
Primosaldo
Attributable to minority interest [non-controlling interests]
Fald som følge af tilbageførte beløb til skønnede tab på lån i perioden
Attributable to owners of the parent
Fald som følge af beløb afsat til hensættelser
IAS 1.83(a)(ii)
Overførsler mellem hensættelser
Profit or (-) loss for the year