natgillin/translations-raw huggingface dataset:
Da tab kun skal indberettes for eksponeringer, der er misligholdt inden for indberetningsperioden, afspejles ændringer i tab i forbindelse med eksponeringer, der er misligholdt i løbet af tidligere indberetningsperioder, ikke i de indberettede data.
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of CRR.
Det betyder, at indtægter fra realiseringen af sikkerhed i en senere indberetningsperiode eller lavere realiserede omkostninger end tidligere estimeret ikke skal indberettes.
Off-balance sheet exposures shall be broken down in loan commitments given, financial guarantees given, and other commitments given.
Betydningen af værdiansættelse af ejendom: Den seneste værdiansættelse af ejendommen inden datoen for misligholdelse af eksponeringen skal bruges som referencedato for indberetning af den del af eksponeringen, der er sikret ved pant i fast ejendom.
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
Efter misligholdelse foretages evt. ny værdiansættelse af ejendommen.
‘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.
Denne nye værdi er dog ikke relevant med hensyn til at identificere den del af eksponeringen, der oprindeligt var fuldt ud (og helt) sikret ved pant i fast ejendom.
The following items of Annex I of CRR shall be classified as ‘Loan commitments’:
Den nye ejendomsværdi skal dog bruges ved indberetning af økonomisk tab (en lavere ejendomsværdi er en del af de økonomiske omkostninger).
‘Forward deposits’.
Den seneste værdiansættelse af ejendommen inden misligholdelsesdatoen skal med andre ord anvendes til at bestemme, hvilken del af tabet der skal indberettes i felt 010 (identifikation af eksponeringsværdier, som er fuldt ud og helt sikret), og den omvurderede ejendomsværdi for det beløb, der skal indberettes (estimat af evt. gældsomlægning fra sikkerhed) i felt 010 og 030.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Behandling af salg af lån i løbet af indberetningsperioden: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tab, men kun hvis misligholdelse af den pågældende eksponering er konstateret.
‘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.
Sum af tab i forbindelse med udlån op til procentdele fastsat som reference
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
Sum af samlede tab
‘Unpaid portion of partly-paid shares and securities’;
Artikel 101, stk. 1, litra b) og e), i forordning (EU) nr. 575/2013.
‘Documentary credits issued or confirmed’;
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret ved pant i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
Trade finance Off-balance sheet items;
Sum af eksponeringerne
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’;
Artikel 101, stk. 1, litra c) og f), i forordning (EU) nr. 575/2013.
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’;
Den værdi, der skal indberettes, er begrænset til den del af eksponeringsværdien, der betragtes som fuldt ud sikret ved pant i fast ejendom.
‘Shipping guarantees, customs and tax bonds’;
Det betyder, at den del, der betragtes som usikret, ikke er relevant i forbindelse med indberetning af tab.
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs);
Beboelsesejendomme
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified;
Erhvervsejendomme«
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’;
»BILAG IX
‘Undrawn credit facilities for tender and performance guarantees’;
INSTRUKSER VEDRØRENDE INDBERETNING AF STORE EKSPONERINGER OG KONCENTRATIONSRISIKO
‘Other off-balance sheet items’ in Annex I of CRR.
DEL I: GENEREL VEJLEDNING
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:
Struktur og konventioner
‘Credit derivatives’ that do not meet the definition of financial guarantee s are ‘derivatives’ under IAS 39;
Omfang og niveau af indberetning af store eksponeringer
Consequently, they are classified as ‘trade receivables’ on the balance sheet;
LE-modellens opbygning
‘Endorsements on bills’ that do not meet the criteria for de-recognition under IAS 39;
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
‘Transactions with recourse’ that do not meet the criteria for de-recognition under IAS 39;
C 27.00 — Identifikation af modparten (LE1)
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).
Instrukser vedrørende specifikke kolonner
Therefore, these contracts meet the definition of derivatives under IAS 39.9.
C 28.00 — Eksponeringer i handelsbeholdningen og uden for handelsbeholdningen (LE2)
‘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 CRR.
C 29.00 — Detaljer om eksponeringer od enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3)
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.
C 30.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4-modellen)
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.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen)
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
Systemet til indberetning af store eksponeringer (large exposures – »LE«) består af seks modeller, der indeholder følgende oplysninger:
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
begrænsninger for store eksponeringer
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.
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3-modellen)
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.
Instrukserne omfatter retshenvisninger og detaljerede oplysninger om de data, der skal indberettes i hver model.
Institutions shall report the derivatives held for hedge accounting broken down by type of hedge.
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.
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.
Følgende konvention bruges generelt i instrukserne og valideringsreglerne: Model;Række;Kolonne.
The amount of the host contract is not included in these templates.
En asterisk viser, at validering udføres for alle de indberettede rækker.
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).
Ved valideringer i en model, hvor kun datapunkter fra modellen anvendes, henviser notationer ikke til en model: Række;Kolonne.
All derivatives shall be classified into the following risk categories:
ABS (Værdi): den absolutte værdi uden fortegn.
Interest rate: Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Beløb, der forøger eksponeringerne, indberettes som et positivt tal.
This category is restricted to those deals where all the legs are exposed to only one currency’s interest rate.
Modsat indberettes beløb, der reducerer eksponeringerne, som et negativt tal.
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.
Hvis der er indsat et negativt fortegn (-) ved teksten ud for en post, indberettes et positivt tal ikke for den pågældende post.
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.
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.
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.
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.
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
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.
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
Alle store eksponeringer, der er defineret i overensstemmelse med artikel 392 i forordning (EU) nr. 575/2013, skal indberettes, herunder store eksponeringer, der ikke er underlagt krav om overholdelse af den grænse for stor eksponering, der er fastsat i artikel 395 i forordning (EU) nr. 575/2013.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
For at indberette oplysninger om de 20 største eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, sidste punktum, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat, som er underlagt tredje del, afsnit II, kapitel 3, i forordning (EU) nr. 575/2013, anvende modellerne LE1, LE2 og LE3.
Gold contracts include all deals involving exposure to that commodity.
Den eksponeringsværdi, der fås ved at trække beløbet i kolonne 320 (»Undtagne beløb«) i LE2-modellen fra beløbet i kolonne 210 (»I alt«) i den samme model, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
Credit: Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
For at indberette oplysninger om de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor i henhold til artikel 394, stk. 2, litra a)-d), i forordning (EU) nr. 575/2013 på et konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende model LE1, LE2 og LE3.
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
For at indberette løbetidsstrukturen for disse eksponeringer i henhold til artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013 skal moderinstitutterne i en medlemsstat anvende model LE4 og LE5.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
Den eksponeringsværdi, der beregnes i kolonne 210 (»Total«) i LE2-modellen, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
Commodity: These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
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.
Other: These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
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.
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Indberetningen af eksponeringen mod en enkelt kunde i LE2-modellen må ikke kopieres i LE3-modellen.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Kolonnerne i LE1-modellen præsenterer oplysninger vedrørende identifikationen af enkelte kunder eller grupper af indbyrdes forbundne kunder, som et institut har en eksponering mod.
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
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.
The ‘carrying amount’ for all derivatives (hedging or trading) is the fair value.
Kolonnerne i model LE4 og LE5 præsenterer oplysninger vedrørende de løbetidskurve, som de forventede forfaldende beløb for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal fordeles i.
Derivatives with a positive fair value (above zero) are ‘financial assets’ and derivatives with a negative fair value (below zero) are ‘financial liabilities’.
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
»Gruppe af indbyrdes forbundne kunder« er defineret i artikel 4, stk. 1, nr. 39), i forordning (EU) nr. 575/2013.
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
»Uregulerede enheder i den finansielle sektor« er defineret i artikel 142, stk. 1, nr. 5), i forordning (EU) nr. 575/2013.
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
Ufinansieret kreditafdækning er defineret i artikel 4, stk. 1, nr. 3), i forordning (EU) nr. 575/2013.
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
Eksponeringer mod »privatretlige sammenslutninger« indberettes.
In particular, the following shall be taken account to determine the notional amount:
Institutter skal desuden lægge kreditbeløbene for privatretlige sammenslutninger til hver partners gæld.
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date;
Eksponeringer mod privatretlige sammenslutninger med kvoter opdeles eller fordeles til partnerne i henhold til deres respektive kvoter.
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value;
Visse konstruktioner (f.eks. fælles konti, grupper af arvinger og lån optaget ved hjælp af stråmænd), der i realiteten fungerer som privatretlige sammenslutninger, skal indberettes på samme måde.
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
Aktiver og ikkebalanceførte poster anvendes uden risikovægte eller risikograder, jf. artikel 389 i forordning (EU) nr. 575/2013.
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
Kreditkonverteringsfaktorer anvendes ikke på ikkebalanceførte poster.
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
»Eksponeringer« er defineret i artikel 389 i forordning (EU) nr. 575/2013.
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
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
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
»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.
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
Eksponeringerne mod grupper af indbyrdes forbundne kunder beregnes i overensstemmelse med artikel 390, stk. 5.
The column ‘Notional amount’ of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
»Størrelsen af en eksponering« beregnes efter artikel 390 i forordning (EU) nr. 575/2013.
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
Virkningen af fuld eller delvis anvendelse af undtagelser og anerkendte kreditrisikoreduktionsteknikker i forbindelse med beregning af eksponeringer med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013 er beskrevet i artikel 399-403 i forordning (EU) nr. 575/2013.
Netting among the notional amounts is not allowed.
Omvendte genkøbsaftaler, der er omfattet af indberetning vedrørende store eksponeringer, indberettes i overensstemmelse med artikel 402, stk. 3, i forordning (EU) nr. 575/2013.
The ‘Notional amount’ shall be reported by ‘total’ and by ‘of which: sold’ for the line items: ‘O TC options’, ‘Organised market options’, ‘Commodity’ and ‘Other’.
Hvis kriterierne i artikel 402, stk. 3, i forordning (EU) nr. 575/2013 er opfyldt, skal instituttet indberette store eksponeringer mod tredjeparter, der svarer til størrelsen af den fordring, som modparten har på tredjeparten, i stedet for eksponeringens tilsvarende størrelse mod modparten.
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Ikkeinstitutter
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
Artikel 395, stk. 1, artikel 458, stk. 2, litra d), nr. ii), artikel 458, stk. 10, og artikel 459, litra b), i forordning (EU) nr. 575/2013.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Størrelsen af den gældende grænse for andre modparter end institutter skal indberettes.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Dette beløb er lig med 25 % af det justerede kapitalgrundlag, som indberettes i række 220 i model 4 i bilag I, medmindre en mere restriktiv procentdel finder anvendelse som følge af anvendelsen af nationale foranstaltninger i overensstemmelse med artikel 458 i forordning (EU) nr. 575/2013 eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i forordning (EU) nr. 575/2013.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
Størrelsen af den gældende grænse for modparter, der er institutter, skal indberettes.
This item does not include derivatives for proprietary trading.
I henhold til artikel 395, stk. 1, i forordning (EU) nr. 575/2013 skal dette beløb være følgende:
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Hvis de 25 % af det justerede kapitalgrundlag overstiger 150 mio. EUR (eller en lavere grænse end 150 mio. EUR fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i forordning (EU) nr. 575/2013), indberettes 25 % af det justerede kapitalgrundlag.
‘credit institutions’,