natgillin/translations-raw huggingface dataset:
Ikkeinstitutter
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
Institutter i %
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’.
C 27.00 - Identifikation af modparten (LE 1)
Under IFRS or compatible National GAAP, Impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
Navn
For ‘Gains or (–) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
Modpartens hjemsted
STATEMENT OF COMPREHENSIVE INCOME (3)
OPRINDELIGE EKSPONERINGER
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
(-) Værdijusteringer og hensættelser
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.
ANERKENDTE KREDITRISIKOREDUKTIONSTEKNIKKER
Under National GAAP based on BAD, for financial assets classified as ‘non-trading non-derivative financial asset measured at a cost-based method’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
(-) Undtagne beløb
‘Specific allowances for individually assessed financial assets’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Eksponeringsværdi efter anvendelse af undtagelser og kreditrisikoreduktion
‘Specific allowances for collectively assessed financial assets’ shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
Gruppe eller enkelt kunde
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for individually assessed financial assets.
Transaktioner med eksponering mod underliggende aktiver
‘Collective allowances for incurred but not reported losses’ shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
(-) Substitutionsvirkning af anerkendte kreditrisikoreduktionsteknikker
For ‘allowances for incurred but not reported losses’, IAS 39.59(f), AG87 and AG90 may be followed.
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
The sum of unimpaired assets and impaired assets net of all the allowances shall be equal to the carrying amount.
(-) Fast ejendom
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that meet the definition of ‘subordinated debt’ in paragraph 54 of this Part.
Direkte eksponeringer
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Indirekte eksponeringer
The ‘carrying amount’ of loans and advances shall be reported by type of product net of allowances due to impairment.
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
Balances receivable on demand classified as ‘Cash and cash balances at central banks’ shall also be reported in this template independently of the ‘accounting portfolio’ in which they are included shall be allocated to the following products:
Oprindelig eksponering i alt
‘On demand (call) and short notice (current account)’ include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
Ikkebalanceførte poster
It also includes ‘overdrafts’ that are debit balances on current account balances.
Heraf: uden for handelsbeholdningen
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation].
% af det justerede kapitalgrundlag
‘Trade receivables’ include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
(-) Gældsinstrumenter
This item includes all factoring transactions (both with and without recourse).
(-) Ikkebalanceførte poster
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agreements or borrowed under securities lending agreements.
Låneforpligtelser
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items.
Finansielle garantier
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
Andre låneforpligtelser
This item includes, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
(-) Låneforpligtelser
‘Mortgage loans [Loans collateralized by immovable property]’ include loans formally secured by immovable property collateral independently of their loan/collateral ratio (commonly referred as ‘loan-to-value’).
(–) Finansielle garantier
‘Other collateralized loans’ include loans formally backed by collateral, independently of their loan/collateral ratio (so-called ‘loan-to-value’), other than ‘Loans collateralised by immovable property’, ‘Finance leases’ and ‘Reverse repurchase loans’.
Gruppekode
‘Lending for house purchase’ includes credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
Type af forbindelse
‘Project finance loans’ include loans that are recovered solely from the income of the projects financed by them.
LØBETIDSKURVE FOR EKSPONERINGEN
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 in Part 1.
Op til 1 måned
Reporting of NACE codes shall be done with the first level of disaggregation, (by ‘section’).
Fra 1 måned til og med 2 måneder
For debt instruments at amortised cost or at fair value through other comprehensive income, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated impairment’.
Fra 2 måneder til og med 3 måneder
For debt instruments at fair value through profit and loss, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated changes in fair value due to credit risk’.
Fra 3 måneder til og med 4 måneder
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
Fra 4 måneder til og med 5 måneder
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
Fra 5 måneder til og med 6 måneder
‘Accumulated impairment’ shall include specific allowances for individually and collectively assessed financial assets as defined in paragraphs 36 and 37as well as ‘Collective allowances for incurred but not reported losses’ as defined in paragraph 38 but do not include ‘Accumulated write-offs’ amounts as defined in paragraph 49 of this Part.
Fra 6 måneder til og med 7 måneder
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
Fra 7 måneder til og med 8 måneder
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
Fra 8 måneder til og med 9 måneder
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
Fra 9 måneder til og med 10 måneder
According to National GAAP based on BAD, these accounting portfolios comprise also ‘Non-trading debt instruments measured at a cost-based method’ and ‘Other non-trading non-derivative financial assets’.
Fra 10 måneder til og med 11 måneder
Assets qualify as past due when counterparties have failed to make a payment when contractually due.
Fra 12 måneder til og med 15 måneder
The past due analysis shall not include any impaired assets.
Fra 15 måneder til og med 18 måneder
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
Fra 18 måneder til og med 21 måneder
The column ‘Accumulated write-offs’ includes the cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included.
Fra 27 måneder til og med 30 måneder
BREAKDOWN OF FINANCIAL LIABILITIES (8)
Fra 30 måneder til og med 33 måneder
As ‘Deposits’ are defined in the same way as in the ECB BSI Regulation, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty.
Fra 33 måneder til og med 36 måneder
In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, are classified as deposits redeemable at notice.
Fra 3 år til og med 5 år
‘Debt securities issued’ shall be disaggregated into the following type of products:
Fra 5 år til og med 10 år
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account,
Fra og med 10 år
‘Asset backed securities’ according to article 4(1)(61) of the CRR,
Udefineret løbetid
‘Covered Bonds’ according to article 129(1) of the CRR,
C 31.00 - Løbetidskurve for eksponeringerne mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE 5)
‘Hybrid contracts’ comprise contracts with embedded derivatives,
BILAG IX
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non convertible instruments.
INSTRUKSER VEDRØRENDE INDBERETNING AF STORE EKSPONERINGER OG KONCENTRATIONSRISIKO
‘Subordinated financial liabilities’ issued are treated in the same way as other financial liabilities incurred.
Opbygning og konventioner
Subordinated liabilities issued in the form of securities are classified as ‘Debt securities issued’, whereas subordinated liabilities in the form of deposits are classified as ‘Deposits’.
Omfang og niveau af indberetning af store eksponeringer
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
LE-modellens opbygning
‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
Definitioner til brug i forbindelse med LE-indberetning
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
Modellen LE-grænser
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of the CRR.
Instrukser vedrørende specifikke rækker
Off-balance sheet exposures shall be broken-down in loan commitments given, financial guarantees given, and other commitments given.
modellen: Identifikation af modparten
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
Instrukser vedrørende specifikke kolonner
‘Loan commitments’ are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
modellen: Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
modellen: Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder: Detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder
‘Financial guarantees’ are contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Systemet til indberetning af store eksponeringer (large exposures — »LE«) består af seks modeller, der indeholder følgende oplysninger:
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
a. begrænsninger for store eksponeringer
The following items of Annex I of the CRR shall be classified as ‘financial guarantees’:
b. identifikation af modparten (LE1-modellen)
‘Guarantees having the character of credit substitute’.
c. eksponeringer uden for handelsbeholdningen og i handelsbeholdningen (LE2-modellen)
‘Credit derivatives’ that meet the definition of financial guarantee.
d. detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3-modellen)
‘Irrevocable standby letters of credit having the character of credit substitutes’.
e. løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder (LE4-modellen)
‘Other commitments’ includes the following items of Annex I of the CRR:
f. løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede finansielle enheder: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen).
‘Unpaid portion of partly-paid shares and securities’.
Instrukserne omfatter retshenvisninger og detaljerede oplysninger om de data, der skal indberettes i hver model.
‘Documentary credits issued or confirmed’.
Instrukserne og valideringsreglerne følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og celler i modellerne.
Trade finance Off-balance sheet items.
Følgende konvention bruges generelt i instrukserne og valideringsreglerne: Model;Række;Kolonne.
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’.
En asterisk viser, at validering udføres for alle de indberettede rækker.
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’.
Ved valideringer i en model, hvor kun datapunkter fra modellen anvendes, henviser notationer ikke til en model: Række;Kolonne.
‘Shipping guarantees, customs and tax bonds’.
ABS(Værdi) er den absolutte værdi uden fortegn.
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs).
Beløb, der forøger eksponeringerne, indberettes som et positivt tal.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified.
Modsat indberettes beløb, der reducerer eksponeringerne, som et negativt tal.
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’. (j) ‘Undrawn credit facilities for tender and performance guarantees’.
Hvis der er indsat et negativt fortegn (-) ved teksten ud for en post, indberettes et positivt tal ikke for den pågældende post.
‘Other off-balance sheet items’ in Annex I of the CRR.
I forbindelse med dette bilag finder instrukserne vedrørende indberetning af store eksponeringer også anvendelse på den indberetning af betydelige eksponeringer, der kræves i artikel 9 og 11, i overensstemmelse med det i nævnte artikler fastsatte anvendelsesområde.
Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på individuelt grundlag skal institutter anvende modellerne LE1, LE2 og LE3.
‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IAS 39.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende modellerne LE1, LE2 og LE3.
‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods.
Den eksponeringsværdi, der beregnes i kolonne 210 (»Total«) i LE2-modellen, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified (or to be specified).
Data om de store eksponeringer og de relevante største eksponeringer mod grupper af indbyrdes forbundne kunder og enkelte kunder, der ikke tilhører en gruppe af indbyrdes forbundne kunder, indberettes i LE2-modellen, hvor en gruppe af indbyrdes forbundne kunder indberettes som en enkelt eksponering.
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
Institutter bruger LE3-modellen til at indberette data vedrørende eksponeringer mod enkelte kunder, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE2-modellen.
‘of which: defaulted’ shall include the nominal amount of those loan commitments, financial guarantees and other commitments given whose counterparty has incurred in default according to Article 178 of the CRR.
Indberetningen af eksponeringen mod en enkelt kunde i LE2-modellen må ikke kopieres i LE3-modellen.
For off-balance sheet exposures, the ‘Nominal amount’ is the amount that best represents the institution's maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
Kolonnerne i LE1-modellenn præsenterer oplysninger vedrørende identifikationen af enkelte kunder eller grupper af indbyrdes forbundne kunder, som et institut har en eksponering mod.
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
a. eksponeringsværdien inden anvendelsen af undtagelser og inden hensyntagen til virkningen af kreditrisikoreduktion, herunder direkte og indirekte eksponering samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
b. virkningen af undtagelserne og kreditrisikoreduktionsteknikkerne
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
c. eksponeringsværdien efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion beregnet med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013.
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
»Gruppe af indbyrdes forbundne kunder« er defineret i artikel 4, stk. 39, i forordning (EU) nr. 575/2013.
For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ is the maximum amount the counterparty could have to pay if the guarantee is called on.
»Ureguleret finansiel enhed« er defineret i artikel 142, stk. 5, i forordning (EU) nr. 575/2013.
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
»Institutter« omfatter kreditinstitutter og investeringsselskaber i henhold til artikel 4 i forordning (EU) nr. 575/2013 og omfatter med henblik på denne indberetning enhver offentlig eller privat virksomhed, herunder en sådan virksomheds filialer, der er meddelt tilladelse i et tredjeland, som foreskriver tilsynskrav og reguleringskrav, der som minimum svarer til de krav, der anvendes i Unionen.
DERIVATIVES (10 AND 11)
Eksponeringer mod »privatretlige sammenslutninger« indberettes.
The carrying amount and the notional amount of the derivatives held for trading and the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market (over-the-counter versus organised markets) and type of product.
Institutter skal desuden lægge kreditbeløbene for privatretlige sammenslutninger til hver partners gæld.
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
Eksponeringer mod privatretlige sammenslutninger med kvoter opdeles eller fordeles til partnerne i henhold til deres respektive kvoter.
Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative.
Visse konstruktioner (f.eks. f ælles konti, grupper af arvinger og lån optaget ved hjælp af stråmænd), der i realiteten fungerer som privatretlige sammenslutninger, skal indberettes på samme måde.
The amount of the host contract is not included in these templates.
Aktiver og ikkebalanceførte poster anvendes uden risikovægte eller risikograder, jf. artikel 389 i forordning (EU) nr. 575/2013.
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
a. enhver aktivpost eller ikkebalanceført post uden for handelsbeholdningen og i handelsbeholdningen, inklusive poster omhandlet i artikel 400 i forordning (EU) nr. 575/2013, men eksklusive poster omhandlet i artikel 390, stk. 6, litra a)-d), i forordning (EU) nr. 575/2013.
This category is restricted to those deals where all the legs are exposed to only one currency's interest rate.
b. »Indirekte eksponeringer« er de eksponeringer, der er tildelt garantistilleren for eller udstederen af sikkerheden i stedet for den umiddelbare låntager, jf. artikel 403 i forordning (EU) nr. 575/2013.
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
c. Eksponeringerne mod grupper af indbyrdes forbundne kunder beregnes i overensstemmelse med artikel 390, stk. 5.
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
»Størrelsen af en eksponering« beregnes efter artikel 390 i forordning (EU) nr. 575/2013.
Equity: Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.