natgillin/translations-raw huggingface dataset:
DET INDBERETTENDE INSTITUTS AKTIVER
Non-performing exposures shall be reported broken down by past due time bands.
INSTRUKSER VEDRØRENDE SPECIFIKKE RÆKKER
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
INSTRUKSER VEDRØRENDE SPECIFIKKE KOLONNER
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
SIKKERHEDSSTILLELSE MODTAGET AF DET INDBERETTENDE INSTITUT
Cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 18.
INDBERETNINGSKEMA: AE-NPL.
Non-performing exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 18.
EGNE DÆKKEDE OBLIGATIONER OG VÆRDIPAPIRER MED SIKKERHED I AKTIVER (ABS), SOM ER UDSTEDT OG ENDNU IKKE ER STILLET SOM PANT
The following exposures shall be identified in separate columns:
INDBERETNINGSKEMA:
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
BEHÆFTELSESKILDER
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
DEL B:
“Accumulated impairment” and “accumulated changes in fair value due to credit risk” figures shall be reported in accordance with paragraph 46.
LØBETIDSDATA
“Accumulated impairment” means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
DEL C:
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
BETINGET BEHÆFTELSE
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
ET FALD PÅ 30 % I DE BEHÆFTEDE AKTIVERS VÆRDI
“Accumulated changes in fair value due to credit risk” shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
EN NEDSKRIVNING PÅ 10 % AF VALUTAER AF VÆSENTLIG BETYDNING
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
DEL D:
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
DÆKKEDE OBLIGATIONER
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
UDSTEDELSE AF DÆKKEDE OBLIGATIONER
FORBORNE EXPOSURES (19)
INSTRUKSER VEDRØRENDE Z-AKSEN.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
DEL E:
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).
AVANCEREDE DATA
For the purpose of template 19, a concession refers to either of the following actions:
AVANCERET INDBERETNINGSSKEMA FOR DET INDBERETTENDE INSTITUTS AKTIVER
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
AVANCERET INDBERETNINGSSKEMA FOR SIKKERHEDER MODTAGET AF DET INDBERETTENDE INSTITUT
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Struktur
A concession may entail a loss for the lender.
Rammerne består af fem sæt indberetningsskemaer, som omfatter i alt ni indberetningsskemaer, jf. følgende oversigt:
Evidence of a concession includes the following:
Del A:
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Det indberettende instituts aktiver
“Refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
AE-COL-skemaet.
For the purpose of template 19, “debtor” includes all the natural and legal entities in the debtor's group which are within the accounting scope of consolidation.
Sikkerheder modtaget af det indberettende institut
For the purpose of template 19, “debt” includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Egne dækkede obligationer og værdipapirer med sikkerhed i aktiver, som er udstedt og endnu ikke stillet som pant
“Debt” includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Behæftelseskilder
For the purpose of template 19, “exposure” has the same meaning as given for “debt” in paragraph 169.
Del B:
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Løbetidsdata:
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
AE-MAT-indberetningsskemaet.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Løbetidsdata
Nevertheless the following shall be treated as forbearance measures:
Del C:
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Del D:
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
AE-CB-indberetningsskemaet.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Avanceret indberetningsskema for det indberettende instituts aktiver
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
AE-ADV-2-indberetningsskemaet.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Avanceret indberetningsskema for sikkerheder modtaget af det indberettende institut
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
For hvert indberetningsskema er der anført henvisninger til retsakter samt mere detaljerede oplysninger om indberetningens mere generelle aspekter.
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
Regnskabsstandard
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Institutter skal indberette regnskabsmæssige værdier inden for rammerne af de regnskabssystemer, de anvender til indberetning af finansielle oplysninger i overensstemmelse med artikel 9-11.
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Institutter, som ikke skal indberette finansielle oplysninger, skal anvende deres respektive regnskabssystemer.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
I dette bilag henviser »IAS« og »IFRS« til de internationale regnskabsstandarder som defineret i artikel 2 i forordning (EF) nr. 1606/2002.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
For institutter, som indberetter i henhold til IFRS-standarder, er der blevet indsat henvisninger til de relevante IFRS-standarder.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
Nummereringskonvention
The conditions shall be assessed on at least a quarterly basis.
Følgende generelle notation anvendes i disse instrukser, når der henvises til et skemas kolonner, rækker og celler:
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
Skema;
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
Række;
that extension has not led the exposure to be classified as non-performing;
Kolonne.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
En asterisk anvendes til at angive, at valideringen gælder hele rækken eller kolonnen.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
F.eks. henviser AE-ASS;
“Performing exposures with forbearance measures” (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
2 til datapunktet for samtlige rækker i kolonne 2 i AE-ASS-indberetningsskemaet.
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
I tilfælde af valideringer inden for et indberetningsskema anvendes følgende notation til at henvise til datapunkterne i det pågældende indberetningsskema:
Forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation”.
Tegnkonvention
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
Indberetningsskemaerne i bilag XVI skal følge den tegnkonvention, der er beskrevet i punkt 9 og 10 i bilag V, del I.
Those non-performing forborne exposures include the following:
Anvendelsesomfang
exposures which have become non-performing due to the application of forbearance measures;
Anvendelsesomfanget for indberetning af aktivbehæftelser følger anvendelsesomfanget for indberetningskravene for kapitalgrundlaget i artikel 99, stk. 1, første afsnit, i forordning (EU) nr. 575/2013.
exposures which were non-performing prior to the extension of forbearance measures;
Følgelig skal institutter, som ikke er omfattet af tilsynsmæssige krav i overensstemmelse med artikel 7 i forordning (EU) nr. 575/2013, ikke indberette oplysninger om aktivbehæftelser.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 179.
Proportionalitet
Where forbearance measures are extended to non-performing exposures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of non-performing exposures”.
Med henblik på artikel 16a, stk. 2, litra b), beregnes niveauet for aktivbehæftelser som følger:
Forborne exposures classified as cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 19.
Regnskabsmæssig værdi af behæftede aktiver og stillede sikkerheder = AE-ASS;010;010 + AE-COL;130;010.
Forborne exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 19.
Aktiver og stillede sikkerheder i alt = AE-ASS;010;010 + AE-ASS;010;060 + AE-COL;130;010 + AE-COL;130;040.
The column “Refinancing” comprises the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Ratio for aktivbehæftelse = (Regnskabsmæssig værdi af behæftede aktiver og stillede sikkerheder)/(Aktiver og stillede sikkerheder i alt).
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Med henblik på artikel 16a, stk. 4, litra a), beregnes de samlede aktiver som følger:
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Samlede aktiver = AE-ASS;010;010 + AE-ASS;010;060.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Definition af behæftelse
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
I forbindelse med dette bilag og bilag XVI behandles et aktiv som behæftet, hvis det er stillet som pant eller er genstand for en ordning, hvormed en transaktion sikres, behæftes eller kreditstyrkes, og hvorfra det ikke frit kan trækkes ud.
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
Det er vigtigt at bemærke, at aktiver, der er stillet som pant, og som er omfattet af begrænsninger med hensyn til tilbagetrækning, herunder f.eks. aktiver, som kun kan tilbagetrækkes eller erstattes med andre aktiver efter forudgående godkendelse, bør betragtes som behæftede.
The amount of “accumulated impairment” to be reported in the column “on non-performing exposures with forbearance measures” for non-performing exposures shall not include incurred but not reported losses.
Definitionen er ikke baseret på en eksplicit juridisk definition som f.eks. afhændelse, men snarere på økonomiske principper, fordi de retlige rammer inden for dette område kan variere landene imellem.
Incurred but not reported losses shall be reported in the column “on performing exposures with forbearance measures”.
Der er dog en nøje sammenhæng mellem definitionen og kontraktmæssige betingelser.
“Accumulated changes in fair value due to credit risk” are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
EBA anser følgende kontrakttyper for at være dækket af definitionen på hensigtsmæssig vis (der er tale om en ikke-udtømmende liste):
PART 3
finansielle transaktioner mod sikkerhed, herunder genkøbskontrakter og -aftaler, udlån af værdipapirer og andre former for sikret udlån
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
forskellige sikkerhedsstillelsesaftaler, f.eks. sikkerhed stillet for markedsværdien i derivattransaktioner
Table 2
finansielle garantier med sikkerhedsstillelse.
Standardised Approach
Det bør bemærkes, at hvis der ikke er hindringer for tilbagetrækning af sikkerhederne, som f.eks. forudgående godkendelse, for den uudnyttede del af garantien, skal kun det uudnyttede beløb anvendes (fordeling på pro rata-basis)
SA exposure classes (CRR Article 112)
sikkerheder, der er anbragt i clearingsystemer, hos centrale modparter eller andre infrastrukturinstitutter som en betingelse for adgang til tjenester.
FINREP counterparty sectors
Dette omfatter misligholdelsesfonde og initialmarginer
Comments
centralbankfaciliteter.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Forhåndsanbragte aktiver bør ikke betragtes som behæftede, medmindre centralbanken ikke tillader tilbagetrækning af anbragte aktiver uden forudgående godkendelse.
Multilateral development banks
Hvad angår uudnyttede finansielle garantier, bør den uudnyttede del, dvs. efter fradrag af det minimumsbeløb, som centralbanken kræver, fordeles pro rata blandt de aktiver, der er anbragt i centralbanken
Institutions (i.e. credit institutions and investment firms)
underliggende aktiver fra securitiseringsstrukturer, hvor de finansielle aktiver ikke fratrækkes instituttets finansielle aktiver.
Non financial corporations.
De underliggende aktiver for ikke-afhændede værdipapirer anses ikke for at være behæftede, medmindre de pågældende værdipapirer i en eller anden form er stillet som pant eller sikkerhed for en transaktion
Non financial corporations
aktiver i sikkerhedspuljer (cover pools), der anvendes til udstedelse af dækkede obligationer.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
De underliggende aktiver for dækkede obligationer anses for at være behæftede undtagen i visse situationer, hvor institutterne besidder de pågældende dækkede obligationer (egne udstedte obligationer)
In default
som generelt princip bør aktiver, som anbringes i faciliteter, der ikke anvendes, og frit kan tilbagetrækkes, ikke betragtes som behæftede.
(ja) Items associated with particularly high risk
I indberetningsskemaerne for oversigt over behæftelse sondres der mellem aktiver, som anvendes til støtte af finansiering eller dækning af behov for sikkerhedsstillelse på balancedagen (»behæftelse på et bestemt tidspunkt«), og aktiver, der er til rådighed til potentielle finansieringsbehov.
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Oversigtsindberetningsskemaerne viser størrelsen af det indberettende instituts behæftede og ubehæftede aktiver i en tabellarisk struktur opdelt efter produkter.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
Samme opdeling anvendes også for modtagne sikkerheder og egne udstedte gældsværdipapirer med undtagelse af dækkede obligationer og securitiseringer.
Institutions and corporates with a short-term credit assessment
Indberetningskema:
Collective investment undertakings
I dette punkt findes instrukser for de hovedtyper af transaktioner, der er relevante, når AE-indberetningsskemaerne udfyldes:
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
Alle transaktioner, der øger et instituts behæftelsesniveau, har to aspekter, der skal indberettes uafhængigt i alle AE-indberetningsskemaerne.
In FINREP, equities are separated as instruments under different categories of financial assets
Sådanne transaktioner skal både indberettes som en behæftelseskilde og som et behæftet aktiv eller en stillet sikkerhed.
Various items of the balance sheet
Følgende eksempler viser, hvordan en transaktionstype indberettes i denne del, men samme regler gælder for de øvrige AE-indberetningsskemaer.
In FINREP, other items may be included under different asset categories.
Sikrede indskud
Table 3
Et sikret indskud indberettes på følgende måde:
Internal Ratings Based Approach
Indskuddets regnskabsmæssige værdi registreres som en behæftelseskilde i AE-SOU;
IRBA exposure classes (CRR Article 147)
Hvis sikkerhederne indgår i det indberettende instituts aktiver:
Institutions (i.e. credit institution and investment firms as well as some general governments and multilateral banks)
Dets regnskabsmæssige værdi indberettes i AE-ASS;
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
c010 og AE-SOU;
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
dets dagsværdi indberettes i AE-ASS;
Other non credit obligations
Hvis sikkerhederne er modtaget af det indberettende institut, indberettes dens dagsværdi i AE-COL;
In FINREP, other items may be included under different asset categories.’
c030 og AE-SOU;
Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2008/32) (OJ L 15, 20.1.2009, p. 14).
Genkøbsaftaler/matchende genkøbsaftaler
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
En genkøbsaftale indberettes på følgende måde:
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
Genkøbsaftalens regnskabsmæssige værdi indberettes som en behæftelseskilde i AE-SOU;
Fourth Council Directive 78/660/EEC of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p. 11).
Den i genkøbsaftalen stillede sikkerhed bør fremgå som følger:
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p. 36).
Hvis sikkerhederne er modtaget af det indberettende institut gennem en tidligere revers genkøbsaftale (matchende genkøbsaftale), indberettes dens dagsværdi i AE-COL;
Non performing exposures with forbearance measures refer to exposures listed in paragraph 180.
c030 og i AE-SOU;
ANNEX VI
Centralbank-finansiering
‘ANNEX IX
Da centralbankfinansiering med sikkerhedsstillelse blot er en særlig form for indskud med sikkerhedsstillelse eller en genkøbstransaktion, hvor modparten er en centralbank, finder reglerne i i) og ii) ovenfor anvendelse.
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
For transaktioner, hvor det ikke er muligt at udpege den specifikke sikkerhedsstillelse for hver enkelt transaktion, fordi sikkerhedsstillelsen indgår i en pulje, skal der foretages en proportionel opdeling af sikkerhedsstillelsen på grundlag af sikkerhedsstillelsespuljens sammensætning.
Structure and conventions
Aktiver, der er forhåndsanbragt hos centralbanker, betragtes ikke som behæftede aktiver, medmindre centralbanken ikke tillader tilbagetrækning af anbragte aktiver uden forudgående godkendelse.
Scope and level of the LE reporting
Hvad angår uudnyttede finansielle garantier, fordeles den uudnyttede del, dvs. efter fradrag af det minimumsbeløb, som centralbanken kræver, på pro rata-basis blandt de aktiver, der er anbragt i centralbanken.
Structure of the LE template
Udlån af værdipapirer
Definitions for the purposes of the LE reporting
For udlån af værdipapirer med kontant sikkerhedsstillelse finder reglerne vedrørende genkøbsaftaler/matchende genkøbsaftaler anvendelse.
C 26.00 — LE Limits template
Udlån af værdipapirer uden kontant sikkerhedsstillelse indberettes som følger:
Instructions concerning specific rows
De lånte værdipapirers dagsværdi indberettes som en behæftelseskilde i AE-SOU;
C 27.00 — Identification of the counterparty (LE1)