natgillin/translations-raw huggingface dataset:
Med henblik på model 19 omfatter »gæld« lån, gældsbeviser og genkaldelige og uigenkaldelige afgivne lånetilsagn, men ikke eksponeringer, som besiddes med handelshensigt.
‘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.
Der er ikke tale om henstand i forbindelse med eksponeringer, hvis debitoren ikke er i finansielle vanskeligheder.
Under IFRS or compatible National GAAP, ‘Revaluation reserves’ includes the amount of reserves resulting from first-time adoption to IAS, or compatible National GAAP, that have not been released to other type of reserves.
Følgende skal ikke desto mindre behandles som foranstaltninger vedrørende henstand:
‘Other reserves’ are split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ and ‘Other’.
En ændret kontrakt, som er blevet klassificeret som misligholdt før ændringen eller ville blive klassificeret som misligholdt uden ændringer.
‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates’ include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years.
Ændringen af en kontrakt indebærer en hel eller delvis annullering af gælden i form af afskrivninger.
‘Other’ includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Instituttet anerkender brugen af integrerede henstandsklausuler for en debitor, som misligholder, eller som ville blive anset for at misligholde uden brug af sådanne klausuler.
‘Treasury shares’ cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
Samtidigt eller næsten samtidigt med instituttets indrømmelse af yderligere gæld foretog debitoren betalinger på hovedstolen eller af renter for en anden kontrakt med instituttet, som var misligholdt eller ville blive klassificeret som misligholdt uden genfinansiering.
STATEMENT OF PROFIT OR LOSS (2)
En ændring, som indebærer tilbagebetaling gennem overtagelse af sikkerhedsstillelse, behandles som en foranstal tning vedrørende henstand, hvis ændringen udgør en indrømmelse.
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’ (‘clean price’) or as part of gains or losses from these categories of instruments (‘dirty price’).
Der består en simpel formodning om henstand i følgende tilfælde:
Institutions shall report the following items broken down by accounting portfolios:
Beløb i forbindelse med den ændrede kontrakt har været helt eller delvist forfaldne i over 30 dage (uden misligholdelse af kontrakten) mindst én gang i de tre måneder, der går forud for ændringen, eller ville have været helt eller delvist forfaldne i over 30 dage uden ændringen.
‘Interest income’;
Samtidigt eller næsten samtidigt med instituttets indrømmelse af yderligere gæld foretog debitoren betalinger på hovedstolen eller af renter for en anden kontrakt med instituttet, som har været helt eller delvist forfaldne i 30 dage mindst én gang i de tre måneder, der går forud for genfinansieringen.
‘Interest expense’;
Finansielle vanskeligheder vurderes på debitorniveau, jf. punkt 168.
‘Dividend income’;
Kun eksponeringer, som er genstand for foranstaltninger vedrørende henstand, udpeges som eksponeringer med henstand.
‘Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net’;
Klassificeringen vedrørende henstand ophører, når alle de følgende betingelser er opfyldt:
‘Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss’.
Betingelserne vurderes som minimum hvert kvartal.
These amounts shall be included as a part of the items ‘Interest income.
En eksponering med henstand kan anses for at være ikkemisligholdt fra den dato, hvor foranstaltningerne vedrørende henstand blev indført, hvis en af følgende betingelser er opfyldt:
Financial assets held for trading’ and ‘Interest expenses.
Hvis der indføres yderligere foranstaltninger vedrørende henstand over for en ikkemisligholdt kontrakt med henstand, som er omfattet af en prøveperiode, eller den har været forfalden i over 30 dage, klassificeres den som misligholdt.
This item may include interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.
Misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand omfatter eksponeringer med henstand, som opfylder kriterierne for at blive anset for at være misligholdte.
‘Interest expenses — other liabilities’ includes amounts of interest expenses not included in the other items.
Sådanne misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand omfatter følgende:
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.
eksponeringer, som er blevet misligholdte på grund af anvendelsen af foranstaltningerne vedrørende henstand
‘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.
eksponeringer, som var misligholdte før forlængelsen af foranstaltningerne vedrørende henstand
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.
eksponeringer, som de i punkt 157 omhandlede betingelser finder anvendelse på
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’ and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
eksponeringer med henstand, som var i kategorien for ikkemisligholdte eksponeringer og er blevet omklassificerede, herunder eksponeringer omfattet af en prøveperiode, som er blevet indrømmet en ny henstandsperiode eller har været forfaldne i over 30 dage.
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates’.
Eksponeringer, som punkt 157 finder anvendelse på, indberettes særskilt i kolonnen »heraf: misligholdte eksponeringer med henstand«.
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.
Kolonnen »Genfinansiering« omfatter det regnskabsmæssige bruttobeløb for den nye kontrakt (»genfinansieret gæld«), der er blevet indrømmet som en del af en genfinansieringstransaktion, der kan betegnes som en foranstaltning vedrørende henstand, samt det regnskabsmæssige bruttobeløb for den gamle kontrakt, som stadig er forfaldent.
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.
En række gældsposter, som samles i en ny gældspost, indberettes som en ændring, medmindre der også gennemføres en genfinansieringstransaktion, som har større virkning for likviditeten.
STATEMENT OF COMPREHENSIVE INCOME (3)
Hvis henstand i form af ændringer af en nødlidende eksponerings vilkår og betingelser fører til ophør af indregning heraf og til indregning af en ny eksponering, behandles den nye eksponering som gældshenstand.
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (–) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
DEL 3
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
I de følgende tabeller sammenstilles de eksponeringsklasser, der anvendes til at beregne kapitalkravene i henhold til forordning (EU) nr. 575/2013, med de modpartssektorer, der anvendes i FINREP-tabellerne.
Financial assets shall be broken down by instrument and – where required – by counterparty.
Tabel 2
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
Standardmetoden
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
Eksponeringsklasser i henhold til standardmetoden (artikel 112 i forordning (EU) nr. 575/2013)
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.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
The allowances shall be broken down to ‘Specific allowances for financial assets, individually estimated’, ‘Specific allowances for financial assets, collectively estimated’ and ‘Collective allowances for incurred but not reported losses’.
Multilaterale udviklingsbanker
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.
(dvs. kreditinstitutter og investeringsselskaber)
‘Specific allowances for financial assets, individually estimated’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Ikkefinansielle selskaber
‘Specific allowances for financial assets, collectively estimated’ 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).
Ikkefinansielle selskaber
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for financial assets, individually estimated.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
‘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.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 54 of this Part.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til forordning (EU) nr. 575/2013
‘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.
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
It also includes ‘overdrafts’ that are debit balances on current account balances;
Forskellige poster i balancen
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
I FINREP kan andre poster anføres under forskellige aktivkategorier
‘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.
Tabel 3
This item includes all factoring transactions (both with and without recourse);
IRB-metoden
‘Finance leases’ include the carrying amount of finance lease receivables.
Eksponeringsklasser i henhold til IRB-metoden (artikel 147 i forordning (EU) nr. 575/2013)
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17;
(dvs. kreditinstitutter og investeringsselskaber samt visse offentlige forvaltninger og multilaterale banker)
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agr eements or borrowed under securities lending agreements;
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items;
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
Andre aktiver, der ikke er kreditforpligtelser
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);
Den Europæiske Centralbanks forordning (EF) nr. 25/2009 af 19. december 2008 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (omarbejdet) (ECB/2008/32) (EUT L 15 af 20.1.2009, s. 14).
‘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’);
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter NACE rev.
‘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’.
2 og om ændring af Rådets forordning (EØF) nr. 3037/90 og visse EF-forordninger om bestemte statistiske områder (EUT L 393 af 30.12.2006, s. 1).
This collateral includes pledges of securities, cash, and other collateral;
Rådets fjerde direktiv 78/660/EØF af 25. juli 1978 på grundlag af traktatens artikel 54, stk. 3, litra g), om årsregnskaberne for visse selskabsformer (EFT L 222 af 14.8.1978, s. 11).
‘Credit for consumption’ includes loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (C(2003)1422) (EUT L 124 af 20.5.2003, s. 36).
‘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];
Dette bilag supplerer instrukserne via referencer, der er anført i tabellerne i bilag VI.
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 of Part 1.
Alle de generelle instrukser i del I af bilag II finder også anvendelse.
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’).
Indberetningsomfang
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’.
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.
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’.
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).
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
I henhold til artikel 101, stk. 2, tredje punktum, indberettes dataene særskilt for hvert ejendomsmarked i Unionen.
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
Definitioner og generelle instrukser
‘Accumulated impairment’ shall include specific allowances for financial assets, individually and collectively estimated as defined in paragraphs 36 and 37 as 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.
»Tab« betyder »økonomisk tab« som defineret artikel 5, stk. 2, i forordning (EU) 575/2013.
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
Genindvindingsmidler fra andre kilder (f.eks. bankgarantier, livsforsikring osv.) indregnes ikke ved beregningen af tab i forbindelse med fast ejendom.
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
Tab i en position må ikke modregnes overskuddet fra vellykket genindvinding af en anden position.
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
Beregningen af økonomisk tab for eksponeringer med sikkerhed i beboelses- og erhvervsejendomme skal 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).
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’.
Ejendomsværdien følger de regler, der er fastlagt i tredje del, afsnit II, i forordning (EU) nr. 575/2013.
The past due analysis shall not include any impaired assets.
Indberetningsvalutaen anvendes med valutakursen på indberetningsdatoen.
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
Estimater af økonomiske tab skal endvidere omfatte valutakurseffekten, hvis eksponeringen eller sikkerheden er udstedt i en anden valuta.
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.
en samlet model
‘Write-offs’ could be caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as by reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
Indberetning af eksponeringer og tab
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.
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).
‘Debt securities issued’ shall be disaggregated into the following type of products:
Hvis den risikoreducerende effekt af fast ejendom kun anvendes til interne formål (dvs. efter søjle 2) eller i forbindelse med store eksponeringer (se fjerde del i forordning (EU) nr. 575/2013), betyder det endvidere, at de pågældende eksponeringer og tab ikke skal indberettes.
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account;
Tab: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tabene.
‘Asset backed securities’ according to Article 4(1)(61) of CRR;
Tab indberettes, når hensættelser skal bogføres i henhold til regnskabsreglerne.
‘Covered Bonds’ according to Article 129(1) of CRR;
Også estimerede tab skal indberettes.
‘Hybrid contracts’ comprise contracts with embedded derivatives;
Tabsdata indsamles for hvert lån, dvs. ved aggregering af individuelle tabsdata i forbindelse med eksponeringer med sikkerhed i fast ejendom.
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non-convertible instruments.
Referencedato: Eksponeringsværdien fra datoen for misligholdelsen skal anvendes til indberetning af tab.
‘Subordinated financial liabilities’ issued are treated in the same way as other financial liabilities incurred.
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).
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’.
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.
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
Tre scenarier gør sig gældende for alle misligholdelser, der konstateres inden for indberetningsperioden: i) et 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).
‘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].
Indberetning af tab skal kun omfatte tab i forbindelse med nr. ii) »realisering af sikkerhed er gennemført (konstaterede tab)« og nr. iii) »gældsomlægning er ikke gennemført (tabsestimater anvendes)«.
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)