natgillin/translations-raw huggingface dataset:
sikring af dagsværdi, sikring af pengestrømme og sikring af nettokapitalandele i udenlandske virksomheder.
“Financial liabilities measured at amortised cost”.
I denne model omfatter posten »Investeringer i datterselskaber, joint ventures og associerede virksomheder« ikke datterselskaber, da alle datterselskaber allerede er fuldt konsoliderede i den bogføringsmæssige virkning af konsolideringen.
Under National GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in IFRS shall submit, to the extent that they are applied, the relevant accounting portfolios.
»Aktiver omfattet af genforsikrings- og forsikringsaftaler« omfatter aktiver tilknyttet cederet genforsikring og eventuelle aktiver vedrørende udstedte forsikrings- og genforsikringsaftaler.
Both under IFRS and National GAAP, “Derivatives — Hedge accounting” shall include derivatives held for hedge accounting under the relevant accounting framework.
»Forpligtelser omfattet af forsikrings- og genforsikringsaftaler« omfatter forpligtelser i medfør af udstedte forsikrings- og genforsikringsaftaler.
FINANCIAL INSTRUMENTS
GEOGRAFISK OPDELING (20)
The carrying amount shall mean the amount to be reported in the asset side of the balance sheet.
Model 20 udfyldes, når instituttet overskrider den tærskel, der er anført i artikel 5, stk. 1, litra a), nr. iv), i forordning (EU) nr. 575/2013.
The carrying amount of financial assets shall include accrued interest.
MATERIELLE OG IMMATERIELLE AKTIVER:
“Loans and advances” are debt instruments held by the institutions that are not securities;
AKTIVER OMFATTET AF OPERATIONEL LEASING (21)
this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation.
Med henblik på at beregne tærsklen i artikel 9, litra e), i forordning (EU) nr. 575/2013 skal materielle aktiver, som instituttet (udlejeren) har udlejet til tredjemand i henhold til aftaler, der kan betegnes som operationel leasing, jf. de gældende regnskabsregler, divideres med de samlede materielle aktiver.
“Advances that are not loans” are further characterized in paragraph 41(g) of Part 1 of this Annex.
Ved anvendelse af IFRS eller forenelige nationalt almindelig anerkendte regnskabsprincipper skal aktiver, der er blevet udlejet af instituttet (som udlejer) til tredjemand som operationel leasing, indberettes fordelt efter målemetode.
Consequently, “debt instruments” shall include “loans and advances” and “debt securities”.
PORTEFØLJEADMINISTRATION, DEPONERINGSTJENESTER OG ANDRE SERVICEYDELSER (22)
The carrying amount shall mean the amount to be reported in the liability side of the balance sheet.
Gebyr- og provisionsindtægter og -udgifter indberettes efter aktivitetstype.
The carrying amount of financial liabilities shall include accrued interest.
Ved anvendelse af IFRS eller forenelige nationalt almindelig anerkendte regnskabsprincipper omfatter denne model gebyr- og provisionsindtægter og -udgifter bortset fra:
Financial liabilities shall be distributed among the following classes of instruments:
beløb, der indgår i beregningen af den effektive rente af finansielle instrumenter [IFRS 7.20.(c)], og
“Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
beløb, der kan henføres til finansielle instrumenter, der klassificeres til dagsværdi gennem resultatet [IFRS 7.20.(c).(i)].
“Deposits” are defined in the same way as in the ECB BSI Regulation.
Transaktionsomkostninger, der direkte kan henføres til erhvervelse eller udstedelse af finansielle instrumenter, som ikke klassificeres til dagsværdi gennem resultatet, medtages ikke.
“Debt securities issued” are debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
De er en del af den oprindelige anskaffelses-/udstedelsesværdi af disse instrumenter og amortiseres gennem resultatet i løbet af deres restløbetid med den effektive rente [se IAS 39.43].
“Other financial liabilities” include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Transaktionsomkostninger, der direkte kan henføres til erhvervelse eller udstedelse af finansielle instrumenter, som klassificeres til dagsværdi gennem resultatet, medtages som en del af »Gevinster eller tab på finansielle aktiver og forpligtelser, som besiddes med handelshensigt, netto« eller »Gevinster eller tab på finansielle aktiver og forpligtelser, der klassificeres til dagsværdi gennem resultatet, netto«.
Under IFRS or compatible National GAAP, “Other financial liabilities” may include financial guarantees when they are measured either at fair value through profit or loss [IAS 39.47(a)] or at the amount initially recognised less cumulative amortization [IAS 39.47(c)(ii)].
De er ikke en del af den oprindelige anskaffelses-/udstedelsesværdi af disse instrumenter og indregnes direkte i resultatet.
Loan commitments shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IAS 39.4(a)] or they are commitments to provide a loan at a below-market interest rate [IAS 39.4(b), 47(d)].
Institutter skal indberette gebyr- og provisionsindtægter og -udgifter efter følgende kriterier:
Provisions arising from these contracts [IAS 39.47(c)(i), (d)(i)] are reported as provisions for “Commitments and guarantees given”.
»Værdipapirer.
“Other financial liabilities” may also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions (payables for transactions recognised before the payment date).
Udstedelser« omfatter gebyrer og provisioner modtaget for deltagelsen i indgåelsen eller udstedelsen af værdipapirer, som instituttet ikke har leveret eller udstedt.
COUNTERPARTY BREAKDOWN
»Værdipapirer.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Overførselsordrer« omfatter gebyrer og provisioner, der kan henføres til modtagelse, videregivelse og effektuering af ordrer om at købe eller sælge værdipapirer på vegne af kunder.
central banks;
»Værdipapirer.
general governments:
Andre« omfatter gebyrer og provisioner, der er genereret af instituttet i forbindelse med leveringen af andre tjenesteydelser i forbindelse med værdipapirer, som instituttet ikke har leveret eller udstedt.
central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “non-financial corporations”);
»Clearing og afvikling« omfatter gebyr- og provisionsindtægter (-udgifter), der genereres af (opkræves af) et institut, der deltager i modparts-, clearings- og afviklingssystemer.
social security funds;
»Porteføljeadministration«, »Deponering«, »Centrale administrationstjenester for kollektive investeringer«, »Forvaltningstransaktioner« og »Betalingstjenester« omfatter gebyr- og provisionsindtægter (-udgifter), der genereres af (opkræves af) et institut ved leveringen af disse tjenester.
and international organisations, such as the European Community, the International Monetary Fund and the Bank for International Settlements;
»Struktureret finansiering« omfatter gebyrer og provisioner modtaget for deltagelsen i indgåelsen eller udstedelsen af andre finansielle instrumenter end værdipapirer, som instituttet har leveret eller udstedt.
credit institutions:
»Modtagne lånetilsagn« og »Modtagne finansielle garantier« omfatter gebyr- og provisionsudgifter, som instituttet indregner med henblik på at indfri kravet fra modparten, som har afgivet lånetilsagnet eller den finansielle garanti.
all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries and financial auxiliaries;
»Andet« omfatter de øvrige gebyr- og provisionsindtægter (-udgifter), der genereres af (opkræves af) et institut, f.eks. indtægter og udgifter, der kan henføres til »andre forpligtelser«, valutatjenester (f.eks. veksling af udenlandske pengesedler eller mønter) eller levering (modtagelse) af andre gebyrbaserede rådgivningstjenester og tjenesteydelser.
non-financial corporations:
Aktiviteter vedrørende porteføljeadministration, deponeringstjenester og andre tjenesteydelser, der leveres af instituttet, skal indberettes ved brug af følgende definitioner:
corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
»Porteføljeadministration«
Households:
»Deponerede aktiver« opbevaring og administration af finansielle instrumenter på kundernes vegne leveret af instituttet samt tjenester vedrørende formueforvaltning, som f.eks. forvaltning af kontanter og sikkerhedsstillelse.
The counterparty sector allocation is based exclusively on the nature of the immediate counterparty.
»Deponerede aktiver« indberettes efter den type kunde, som instituttet opbevarer aktiverne for, idet der skelnes mellem CIU'er og andre.
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Posten »Heraf: overdraget til andre virksomheder« omhandler beløbet for aktiver, der indgår i deponerede aktiver, som instituttet effektivt har overdraget til andre enheder.
Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes should be driven by the characteristics of the more relevant or determinant obligor.
»Centrale administrationstjenester for kollektive investeringer«
PART 2
»Forvaltningstransaktioner«
BALANCE SHEET
aktiviteter, hvor instituttet handler i eget navn, men for sine kunders regning og risiko.
“Cash on hand” includes holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
»Distribuerede, men ikke forvaltede kunderessourcer« produkter udstedt af enheder uden for den koncern, som instituttet har distribueret til sine løbende kunder.
The carrying amount of investments accounted for using the equity method includes related goodwill.
Denne post udfyldes efter produkttype.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”.
»Værdien af aktiver involveret i de leverede tjenester«
Other assets may include gold, silver and other commodities, even when they are held with trading intent.
værdien af aktiver, som instituttet udfører aktiviteter for, baseret på dagsværdien.
“Non-current assets and disposal groups classified as held for sale” has the same meaning as under IFRS 5.
Andre opgørelsesgrundlag, herunder den nominelle værdi, kan anvendes, hvis dagsværdien ikke er tilgængelig.
Provisions for “Pensions and other post employment defined benefit obligations” include the amount of net defined benefit liabilities.
Hvis instituttet leverer tjenester til enheder, som f.eks. CIU'er eller pensionsfonde, kan de pågældende aktiver vises med den værdi, som disse virksomheder bruger, når de balancefører aktiverne.
Under IFRS or compatible National GAAP, provisions for “Other long-term employee benefits” include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
De indberettede beløb skal omfatte eventuelle påløbne renter.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.
KAPITALANDELE I UKONSOLIDEREDE, STRUKTUREREDE ENHEDER (30)
“Share capital repayable on demand” includes the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
»Udnyttet likviditetsstøtte« er summen af den regnskabsmæssige værdi af lån og forskud ydet til ukonsoliderede, strukturerede enheder og den regnskabsmæssige værdi af gældsværdipapirer, som besiddes, og som er udstedt af ukonsoliderede, strukturerede enheder.
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
NÆRTSTÅENDE PARTER (31)
Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other liabilities”.
Institutter skal indberette beløb og/eller transaktioner vedrørende balanceførte og ikkebalanceførte eksponeringer, hvis modparten er en nærtstående part.
“Liabilities included in disposal groups classified as held for sale” has the same meaning as under IFRS 5.
Koncerninterne transaktioner og koncerninterne udeståender elimineres.
“Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of the BAD.
Under »Modtagne lånetilsagn, finansielle garantier og andre forpligtelser« indberettes summen af de »nominelle« modtagne lånetilsagn, »det maksimale sikkerhedsstillelses- eller garantibeløb, der kan tages i betragtning« for modtagne finansielle garantier og den nominelle værdi af de andre modtagne forpligtelser.
When recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves”.
»Gevinster eller tab ved ophør af indregning af investeringer i datterselskaber, joint ventures og associerede selskaber«
Under IFRS or compatible National GAAP, equity instruments that are financial instruments include those contracts under the scope of IAS 32.
»Gevinster eller tab ved ophør af indregning af ikkefinansielle aktiver, som ikke besiddes med henblik på salg«
“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.
»Resultat af anlægsaktiver og afståelsesgrupper klassificeret som besiddelse med henblik på salg, der ikke betragtes som ophørte aktiviteter« og
“Equity component of compound financial instruments” includes the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, when segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
»Resultat efter skat af ophørte aktiviteter«.
“Other equity instruments issued” includes equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.
SELSKABSSTRUKTUR (40)
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
Følgende oplysninger skal indberettes enhed-for-enhed:
“Other” includes reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
»LEI-kode«: LEI-koden for den enhed, der er investeret i.
“Treasury shares” cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution.
»Enhedskode«:
STATEMENT OF PROFIT OR LOSS (2)
identifikationskoden for den enhed, der er investeret i. Enhedskoden er en ID-kode for rækken og skal være unik for hver enkelt række i model 40.1.
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”).
»Navn på enhed«: navnet på den enhed, der er investeret i.
Institutions shall report the following items broken down by accounting portfolios:
»Optagelsesdato«: den dato, hvor den enhed, der er investeret i, blev optaget i koncernen.
“Interest income”;
»Aktiekapital«: den samlede kapital udstedt af den enhed, der er investeret i, pr. referencedatoen.
“Interest expense”;
»Egenkapital i den enhed, der er investeret i«, »Samlede aktiver i den enhed, der er investeret i« og »Resultat i den enhed, der er investeret i« omfatter beløbene for disse poster fra det sidste regnskab for den enhed, der er investeret i.
“Dividend income”;
»Hjemsted for den enhed, der er investeret i«: det land, hvor den enhed, der er investeret i, er etableret.
“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;
»Sektor for den enhed, der er investeret i«: sektoren for modparten som defineret i punkt 35 i del 1.
“Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss”.
»Regnskabsmæssig behandling [regnskabsgruppe]« angiver den regnskabsmæssige behandling baseret på den bogføringsmæssige virkning af konsolideringen (fuld konsolidering, pro rata-konsolidering, den indre værdis metode eller andet).
They shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
»Regnskabsmæssig behandling [gruppe i henhold til forordning (EU) nr. 575/2013]« angiver den regnskabsmæssige behandling baseret på konsolideringsreglernes anvendelsesområde, jf. forordningen (fuld konsolidering, pro rata-konsolidering, den indre værdis metode eller andet).
The amounts related to those derivatives classified in the category “held for trading” which are hedging instruments from an economic but not accounting point of view may be reported as interest income and expenses to present correct interest income and expenses from the financial instruments that are hedged.
»Regnskabsmæssig værdi«: beløb opført i instituttets balance for virksomheder, der er investeret i, som hverken er fuldt konsoliderede eller pro rata-konsoliderede.
These amounts shall be included as a part of the items “Interest income.
»Dagsværdi af kapitalandele, for hvilke der findes offentlige børsnoteringer«: noteringen pr. referencedatoen.
“Interest income — other assets” includes amounts of interest income not included in the other items.
Den indberettes kun, hvis instrumenterne er børsnoterede.
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.
Følgende oplysninger skal indberettes instrument-for-instrument:
“Interest expenses — other liabilities” includes amounts of interest expenses not included in the other items.
Oplysninger om dagsværdien af finansielle instrumenter til amortiseret kostpris ved hjælp af hierarkiet i IFRS 7.27A skal indberettes i denne model.
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”.
Oplysninger om dagsværdimuligheden for finansielle aktiver og forpligtelser, der klassificeres til dagsværdi gennem resultatet, skal indberettes i denne model.
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.
I denne model indberettes oplysninger om hybride finansielle instrumenter bortset fra hybride instrumenter, der klassificeres til dagsværdi gennem resultatet efter »dagsværdimuligheden«, som indberettes i model 41.2.
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.
REGNSKABSMÆSSIG VÆRDI EFTER MÅLEMETODEN (42)
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
»Materielle aktiver«, »Investeringsejendomme« og »Andre immaterielle aktiver« indberettes efter de kriterier, der er anvendt til deres måling.
Financial assets shall be broken down by instrument and — where required — by counterparty.
»Andre immaterielle aktiver« omfatter alle andre immaterielle aktiver end goodwill.
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.
HENSÆTTELSER (43)
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.
I denne model indberettes afstemningen mellem den regnskabsmæssige værdi af posten »Hensættelser« ved begyndelsen og slutningen af perioden efter bevægelsernes art.
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 modeller indeholder akkumulerede oplysninger om alle instituttets ydelsesbaserede pensionsordninger.
Under IFRS or compatible National GAAP, for financial assets classified as “Loans and receivables” or as “Held-to-maturity”, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
Hvis der er mere end én ydelsesbaseret pensionsordning, indberettes det aggregerede beløb for alle ordninger.
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”.
»Komponenter af nettoaktiver og -forpligtelser i ydelsesbaserede pensionsordninger« viser afstemningen af den akkumulerede nutidsværdi af alle nettoforpligtelser (-aktiver) og godtgørelsesrettigheder i ydelsesbaserede pensionsordninger [IAS 19.140 (a), (b)].
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.
»Bevægelser i ydelsesbaserede pensionsforpligtelser« viser afstemningen af primo- og ultimosaldoen for den akkumulerede nutidsværdi af alle instituttets ydelsesbaserede pensionsforpligtelser.
“Specific allowances for financial assets, individually estimated” shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Virkningen af de forskellige elementer, der er opført i IAS 19.141, i løbet af perioden præsenteres separat.
“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).
Beløbet for »Ultimosaldo [nutidsværdi]« i modellen for bevægelser i ydelsesbaserede pensionsforpligtelser skal være lig med »Nutidsværdien af ydelsesbaserede pensionsforpligtelser«.
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.
Ved indberetning af memorandumposter vedrørende personaleudgifter anvendes følgende definitioner:
“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.