natgillin/translations-raw huggingface dataset:
Bilag V.Del 2.2
VAR for general risk of all risk factors (taking into account correlation effects if applicable).
Andre anfordringsindskud
TOTAL AMOUNT FOR SPECIFIC RISK
Bilag V.Del 2.3
Specific risk component of traded debt instruments and equities.
Finansielle aktiver, der besiddes med handelshensigt
VAR for specific risk of equities and traded debt instruments of trading book (taking into account correlation effects if applicable).
Aktieinstrumenter
Article 271 of CRR in accordance with article 382 of CRR
Gældsværdipapirer
Total EAD from all transactions subject to CVA charge
Bilag V.Del 1.24, 26
Of which: OTC derivatives
Lån og forskud
Article 271 of CRR in accordance with Article 382(1) of CRR
Bilag V.Del 1.24, 27
The part of the total counterparty credit risk exposure solely due to OTC derivatives.
Finansielle aktiver klassificeret til dagsværdi gennem resultatet
The information is not required from IMM institutions holding OTC derivatives and SFTs in the same netting set
Finansielle aktiver disponible for salg
Of which: SFT
Lån og tilgodehavender
Article 271 of CRR in accordance with Article 382(2) of CRR
IFRS 7.8(c); IAS 39.9, AG16, AG26; Bilag V.Del 1.16
The part of the total counterparty credit risk exposure solely due to SFT derivatives.
Hold-til-udløb-investeringer
Article 383 of CRR in accordance with Article 363(1)(d) of CRR
IFRS 7.8(b); IAS 39.9, AG16, AG26;
VaR calculation based on internal models for market risk
Derivater – Regnskabsmæssig sikring
See instructions referring to column 040
Ændring af dagsværdi af sikrede poster ved porteføljesikring af renterisiko
Article 92(3) d) of CRR
IAS 39.89A (a)
Own funds requirements for CVA Risk calculated via the chosen method
Kapitalandele i datterselskaber, joint ventures og associerede selskaber
Article 92(4) b) of CRR
IAS 1.54 (i) Bilag V.Del 2.4
Own funds requirements multiplied by 12,5.
Materielle aktiver
Article 382 of CRR
Materielle aktiver
Number of counterparties included in calculation of own funds for CVA risk
IAS 16.6 IAS 1.54(a)
Counterparties are a subset of obligors.
Investeringsejendomme
They only exist in case of derivatives transactions or SFTs where they are simply the other contracting party.
IAS 40.5 IAS 1.54(b)
Of which: proxy was used to determine credit spread
IAS 1.54(c); Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 115)
number of counterparties where the credit spread was determined using a proxy instead of directly observed market data
IFRS 3.B67(d); Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 113)
Accounting provisions due to decreased credit worthiness of derivatives counterparties
Andre immaterielle aktiver
Article 386(1) lit. a of CRR
Skatteaktiver
Total notional amounts of single name CDS used as hedge for CVA risk
Aktuelle skatteaktiver
Article 386(1) lit. b) of CRR
Udskudte skatteaktiver
Total notional amounts of index CDS used as hedge for CVA risk
IAS 1.54(o); IAS 12.5 Forordning (EU) nr. 575/2013, artikel 4, stk. 106
Sum of rows 020-040 as applicable
Bilag V.Del 2.5
Advanced CVA risk method as prescribed by Article 383 of CRR
Anlægsaktiver og afståelsesgrupper klassificeret som bestemt for salg
Standardised CVA risk method as prescribed by Article 384 of CRR
IAS 1.54(j); IFRS 5.38, Bilag V.Del 2.6
Amounts subject to the application of Article 385 of CRR
AKTIVER I ALT
The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
Forpligtelser
‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
Finansielle forpligtelser, der besiddes med handelshensigt
ANNEX III
Korte positioner
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Indskud
FINREP TEMPLATES FOR IFRS
ECB/2008/32 Bilag 2.Del 2.9, Bilag V.Del 1.30
TEMPLATE NUMBER
Udstedte gældsbeviser
TEMPLATE CODE
Bilag V.Del 1.31
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES
Andre finansielle forpligtelser
PART 1 [QUARTERLY FREQUENCY]
Bilag V.Del 1.32-34
Balance Sheet Statement [Statement of Financial Position]
Finansielle forpligtelser klassificeret til dagsværdi gennem resultatet
Balance Sheet Statement: assets
ECB/2008/32 Bilag 2.Del 2.9; Bilag V.Del 1.30
Balance Sheet Statement: liabilities
Finansielle forpligtelser målt til amortiseret kostpris
Balance Sheet Statement: equity
IFRS 7.22(b); IAS 39.9 Bilag V.Del 1.23
Statement of profit or loss
IAS 37.10 IAS 1.54(l)
Statement of comprehensive income
Pensioner og andre ydelsesbaserede pensionsforpligtelser efter fratræden
Breakdown of financial assets by instrument and by counterparty sector
IAS 19.63 IAS 1.78(d); Bilag V.Del 2.7
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
Andre langsigtede personaleydelser
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
IAS 19.153 IAS 1.78(d); Bilag V.Del 2.8
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
Omstrukturering
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
Verserende juridiske spørgsmål og skattesager
Subordinated financial assets
IAS 37.Appendiks C. Eksempel 6 og 10
Breakdown of loans and advances by product
Forpligtelser og udstedte garantier
Breakdown of loans and advances to non-financial corporations by NACE codes
IAS 37.Appendiks C.9
Financial assets subject to impairment that are past due or impaired
Andre hensættelser
Breakdown of financial liabilities
Skatteforpligtelser
Breakdown of financial liabilities by product and by counterparty sector
Aktuelle skatteforpligtelser
Subordinated financial liabilities
Udskudte skatteforpligtelser
Loan commitments, financial guarantees and other commitments
IAS 1.54(o); IAS 12.5; Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 108)
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
Aktiekapital, der er tilbagebetalingspligtig på anmodning
Loan commitments, financial guarantees and other commitments received
IAS 32 IE 33; IFRIC 2; Bilag V.Del 2.9
Derivatives - Trading
Bilag V.Del 2.10
Derivatives - Hedge accounting
Forpligtelser i afståelsesgrupper klassificeret som bestemt for salg
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
IAS 1.54 (p); IFRS 5.38, Bilag V.Del 2.11
Movements in allowances for credit losses and impairment of equity instruments
FORPLIGTELSER I ALT
Collateral and guarantees received
Kapital
Breakdown of loans and advances by collateral and guarantees
IAS 1.54(r); BAD, artikel 22
Collateral obtained by taking possession during the period [held at the reporting date]
Indbetalt kapital
Collateral obtained by taking possession [tangible assets] accumulated
Ikkeindbetalt kapital, der er krævet indbetalt
Fair value hierarchy: financial instruments at fair value
IAS 1.78 (i) Bilag V.Del 2.14
Derecognition and financial liabilities associated with transferred financial assets
IAS 1.78(e); Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 124)
Breakdown of selected statement of profit or loss items
Udstedte aktieinstrumenter bortset fra kapital
Interest income and expenses by instrument and counterparty sector
Bilag V.Del 2.15-16
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
Egenkapitalkomponent af sammensatte finansielle instrumenter
Gains or losses on financial assets and liabilities held for trading by instrument
IAS 32.28-29; Bilag V.Del 2.15
Gains or losses on financial assets and liabilities held for trading by risk
Andre udstedte aktieinstrumenter
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
Bilag V.Del 2.16
Gains or losses from hedge accounting
Anden egenkapital
Impairment on financial and non-financial assets
IFRS 2.10; Bilag V.Del 2.17
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 100)
Reconciliation between accounting and CRR scope of consolidation: Assets
Poster, der ikke vil blive omklassificeret til resultatopgørelsen
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
IAS 1.82 A (a)
Reconciliation between accounting and CRR scope of consolidation: Liabilities
Aktuarmæssige gevinster eller (-) tab på ydelsesbaserede pensionsordninger
Performing and non-performing exposures
IFRS 5.38, IG Eksempel 12
Forborne exposures
Andel af andre indregnede indtægter og udgifter fra kapitalandele i datterselskaber, joint ventures og associerede selskaber
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Poster, der kan omklassificeres til resultatopgørelsen
Geographical breakdown
Sikring af nettokapitalandele i udenlandske virksomheder [faktisk andel]
Geographical breakdown of assets by location of the activities
Valutaomregning
Geographical breakdown of liabilities by location of the activities
Sikring af derivater.
Geographical breakdown of main statement of profit or loss items by location of the activities
Sikring af pengestrømme [faktisk andel]
Geographical breakdown of assets by residence of the counterparty
Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 123)
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
Opskrivningsreserver
Geographical breakdown of liabilities by residence of the counterparty
IFRS 1.30, D5-D8; Bilag V.Del 2.18
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
IAS 1.54 IAS 1.78(e)
Tangible and intangible assets: assets subject to operating lease
Reserver eller akkumulerede tab på kapitalandele i datterselskaber, joint ventures og associerede selskaber
Asset management, custody and other service functions
IAS 28.11 Bilag V.Del 2.19
Fee and commission income and expenses by activity
Bilag V.Del 2.19
Assets involved in the services provided
(-) Egne aktier
PART 3 [SEMI-ANNUAL]
IAS 27.28 IAS 1.81B (b)(ii)
Interests in unconsolidated structured entities
(-) Foreløbige udbytter
Breakdown of interests in unconsolidated structured entities by nature of the activities
Minoritetsinteresser [ikkekontrollerende interesser]
Related parties
IAS 27.4 IAS 1.54(q); IAS 27.27
Related parties: amounts payable to and amounts receivable from
Akkumuleret anden totalindkomst
Related parties: expenses and income generated by transactions with
IAS 27.27-28; Forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 100)
PART 4 [ANNUAL]
EGENKAPITAL I ALT
Group structure
Renteindtægter
Fair value
IFRS 7.20(a)(i), B5(e); Bilag V.Del 2.24
Use of the Fair Value Option
IFRS 7.20(a)(i), B5(e);
Hybrid financial instruments not designated at fair value through profit or loss
IFRS 7.20(b); IAS 39.9, 39,46(a)
Tangible and intangible assets: carrying amount by measurement method
Derivater – Regnskabsmæssig sikring, renterisiko
Provisions
IAS 39.9 Bilag V.Del 2.23
Defined benefit plans and employee benefits
(Renteudgifter)
Movements in defined benefit plan obligations
Finansielle forpligtelser, der besiddes med handelshensigt
Breakdown of selected items of statement of profit or loss
(Finansielle forpligtelser klassificeret til dagsværdi gennem resultatet
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
(Finansielle forpligtelser målt til amortiseret kostpris)
Gains or losses on derecognition of non-financial assets other than held for sale
(Derivater – Regnskabsmæssig sikring, renterisiko)
Other operating income and expenses
(Andre forpligtelser)
Statement of changes in equity
(Udgifter til aktiekapital, der er tilbagebetalingspligtig på anfordring)
References
IFRIC 2,11
Breakdown in table
Udbytteindtægter
Carrying amount
IAS 18.35(b)(v); Bilag V.Del 2.28
Cash, cash balances at central banks and other demand deposits
Gebyr- og provisionsindtægter
IAS 1.54 (i)
(Gebyr- og provisionsudgifter)
Cash on hand
Gevinster eller (-) tab ved ophør af indregning af finansielle aktiver og forpligtelser, der ikke klassificereres til dagsværdi gennem resultatet, netto
Annex V.Part 2.1
IFRS 7.20(a) (ii-v); Bilag V.Del 2.97
Cash balances at central banks
Gevinster eller (-) tab på finansielle aktiver og forpligtelser, der besiddes med handelshensigt, netto
Annex V.Part 2.2
Gevinster eller (-) tab på finansielle aktiver og forpligtelser, der klassificereres til dagsværdi gennem resultatet, netto
Other demand deposits
IFRS 7.24; Bilag V.Del 2.30
Financial assets held for trading
Valutakursdifferencer [gevinst eller (-) tab], netto
IFRS 7.8(a)(ii); IAS 39.9, AG 14
Gevinster eller (-) tab ved ophør af indregning af ikkefinansielle aktiver, netto
Equity instruments
Bilag V.Del 2.141-143
Debt securities
DRIFTSINDTÆGTER I ALT, NETTO
Loans and advances
(Administrationsomkostninger)
Annex V.Part 1.24, 27
(Personaleudgifter)
Financial assets designated at fair value through profit or loss
IAS 19.7 IAS 1.102, IG 6
IFRS 7.8(a)(i); IAS 39.9
(Andre administrationsomkostninger)
Available-for-sale financial assets
(Afskrivninger)
IFRS 7.8(d); IAS 39.9
IAS 1.104 IAS 16.73(e)(vii)
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
(Investeringsejendomme)
Held-to-maturity investments
IAS 1.104 IAS 38.118(e)(vi)
IFRS 7.22(b); IAS 39.9
(Forpligtelser og udstedte garantier)
IAS 39.89A(a)
(Andre hensættelser)
Investments in subsidaries, joint ventures and associates
Nedskrivning eller (-) tilbageførsel af nedskrivning af finansielle aktiver, der ikke klassificereres til dagsværdi gennem resultatet
IAS 1.54(e); Annex V.Part 2.4
(Finansielle aktiver målt til kostpris)
Tangible assets
(Finansielle aktiver disponible for salg)
Property, Plant and Equipment
(Lån og tilgodehavender)
IAS 16.6; IAS 1.54(a)
(Hold-til-udløb-investeringer)
Investment property
(Nedskrivning eller (-) tilbageførsel af nedskrivning af ikkefinansielle aktiver)
IAS 1.54(c); CRR art 4(1)(115)
(Materielle aktiver)
Goodwill
IFRS 3.Appendiks B67(d)(v); IAS 36.124
Other intangible assets
IAS 36.126(a)(b)
Tax assets
Negativ goodwill indregnet i resultatopgørelsen
IAS 1.54(n-o)
IFRS 3.Appendiks B64(n)(i)
Current tax assets
Andel af resultatet af kapitalandele i datterselskaber, joint ventures og associerede selsk aber
IAS 1.54(n); IAS 12.5
Resultat af anlægsaktiver og afståelsesgrupper klassificeret som bestemt for salg, der ikke betragtes som ophørte aktiviteter
Deferred tax assets
IFRS 5.37; Bilag V.Del 2.27
IAS 1.54(o); IAS 12.5; CRR art 4(106)
(Skatteudgifter eller (-) indtægter vedrørende resultat af fortsættende aktiviteter)
Non-current assets and disposal groups classified as held for sale
RESULTAT EFTER SKAT AF FORTSÆTTENDE AKTIVITETER
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
Resultat efter skat af ophørte aktiviteter
TOTAL ASSETS
Resultat før sk at af ophørte aktiviteter
IAS 1.9(a), IG 6
(Skatteudgifter eller (-) -indtægter vedrørende ophørte aktiviteter)
Liabilities
ÅRETS RESULTAT
Financial liabilities held for trading
IAS 1.81 A (a)
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
Der kan henføres til minoritetsinteresser [ikkekontrollerende interesser]
IAS 39.9, AG 15(a)
Henføres til moderselskabets ejere
Short positions
Årets resultat
IAS 39.AG 15(b)
Anden totalindkomst
Deposits
IAS 1.7 IAS 38.85-86
ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
Anlægsaktiver og afståelsesgrupper bestemt for salg
Debt securities issued
Andel af andre indregnede indtægter og udgifter fra enheder, der medregnes i henhold til den indre værdis metode
Annex V.Part 1.31
Selskabsskat vedrørende poster, der ikke skal omklassificeres
Other financial liabilities
IAS 1.82 A(b)
Financial liabilities designated at fair value through profit or loss
Gevinster eller (-) tab ved værdiansættelsen, der indregnes i egenkapitalen
IFRS 7.8 (e)(i); IAS 39.9
Overført til resultatopgørelsen
ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
Gevinster eller (-) tab ved valutaomregning, der indregnes i egenkapitalen
IFRS 7.8(f); IAS 39.47
Overført til oprindelig regnskabsmæssig værdi af sikrede poster
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
IFRS 5.IG Eksempel 12
IAS 39.89A(b)
Andel af andre indregnede indtægter og udgifter fra kapitalandele i datterselskaber, joint ventures og associerede selskaber
IAS 37.10; IAS 1.54(l)
Selskabsskat vedrørende poster, der kan omklassificeres til resultatet
Pensions and other post employment defined benefit obligations
IAS 1.91(b), IG6; Bilag V.Del 2.31
IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
Totalindkomst i alt for året
Other long term employee benefits
Der kan henføres til minoritetsinteresser [ikkekontrollerende interesser]
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8
Akkumulerede ændringer i dagsværdi på grund af kreditrisiko
Restructuring
Bilag V.Del 2.46
IAS 37.71, 84(a)
heraf: til kostpris
Pending legal issues and tax litigation
heraf: kreditinstitutter
IAS 37.Appendix C. Examples 6 and 10
Bilag V.Del 1.35(c)
Commitments and guarantees given
heraf: andre finansielle selskaber
IAS 37.Appendix C.9
Bilag V.Del 1.35(e)
Current tax liabilities
Bilag V.Del 1.35(a)
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
Offentlig forvaltning og service
Share capital repayable on demand
Kreditinstitutter
Annex V.Part 2.10
Andre finansielle selskaber
Liabilities included in disposal groups classified as held for sale
Husholdninger
TOTAL LIABILITIES
IFRS 7.9(c); Bilag V.Del 2.46
Capital
FINANSIELLE AKTIVER KLASSIFICERET TIL DAGSVÆRDI GENNEM RESULTATET
IAS 1.54(r), BAD art 22
Akkumuleret værdiforringelse
Unpaid capital which has been called up
Bilag V.Del 2.34
IAS 1.78(e); Annex V.Part 2.14
FINANSIELLE AKTIVER DISPONIBLE FOR SALG
IAS 1.78(e); CRR art 4(1)(124)
Lån og tilgodehavender samt hold-til-udløb-investeringer
Equity instruments issued other than capital
Ikkeværdiforringede aktiver [regnskabsmæssig bruttoværdi]
Annex V.Part 2.15-16
Værdiforringede aktiver [regnskabsmæssig bruttoværdi]
Equity component of compound financial instruments
Specifikke hensættelser for individuelt vurderede finansielle aktiver
IAS 32.28-29; Annex V.Part 2.15
Specifikke hensættelser for kollektivt vurderede finansielle aktiver
Other equity instruments issued
Kollektive hensættelser for lidte, men ikke indberettede tab
Annex V.Part 2.16
IAS 39.AG 84-92; Bilag V.Del 2.36
Other equity
IAS 39.AG 84-92; Bilag V.Del 2.37
IFRS 2.10; Annex V.Part 2.17
Bilag V.Del 2.39
Items that will not be reclassified to profit or loss
LÅN OG TILGODEHAVENDER
IAS 1.82A(a)
IAS 39,9 AG 16, AG26; Bilag V.Del 1.16
IAS 16.39-41
HOLD-TIL-UDLØB
IAS 38.85-87
EFTERSTILLEDE [FOR UDSTEDEREN] FINANSIELLE AKTIVER
IAS 1.7
Opdeling af lån og forskud efter produkt
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
På anfordring [call] og kortfristet [anfordringskonto]
Items that may be reclassified to profit or loss
Bilag V.Del 2.41(a)
Hedge of net investments in foreign operations [effective portion]
Gæld på kreditkort
IAS 39.102(a)
Bilag V.Del 2.41(b)
Foreign currency translation
Bilag V.Del 2.41(c)
IAS 21.52(b); IAS 21.32, 38-49
Bilag V.Del 2.41(d)
Cash flow hedges [effective portion]
Bilag V.Del 2.41(e)
IFRS 7.20(a)(ii); IAS 39.55(b)
Lån med andre vilkår
CRR art 4(1)(123)
Bilag V.Del 2.41(f)
Revaluation reserves
Forskud, der ikke er lån
IFRS 1.30, D5-D8; Annex V.Part 2.18
Bilag V.Del 2.41(g)
IAS 1.54; IAS 1.78(e)
LÅN OG FORSKUD
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
Efter sikkerhedsstillelse
IAS 28.11; Annex V.Part 2.19
heraf: realkreditlån [lån med sikkerhed i fast ejendom]
Annex V.Part 2.19
heraf: lån med andre former for sikkerhed
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
Bilag V.Del 2.41(i)
IAS 27.28; IAS 1.81B (b)(ii)
Efter formål
(-) Interim dividends
heraf: forbrugerkredit
IAS 32.35
Bilag V.Del 2.41(j)
Minority interests [Non-controlling interests]
heraf: udlån til boligkøb
IAS 27.4; IAS 1.54(q); IAS 27.27
Bilag V.Del 2.41(k)
Accumulated Other Comprehensive Income
Bilag V.Del 2.41(l)
TOTAL EQUITY
Heraf: misligholdt
TOTAL EQUITY AND TOTAL LIABILITIES
Akkumuleret værdiforringelse eller akkumulerede ændringer i dagsværdi på grund af kreditrisiko
IAS 1.IG6
Landbrug, jagt, skovbrug, fiskeri
Current period
El-, gas- og fjernvarmeforsyning
IFRS 7.20(a)(i), B5(e)
Bygge- og anlægsvirksomhed
IFRS 7.20(b); IAS 39.9, 39.46(a)
Engroshandel og detailhandel
IFRS 7.20(b); IAS 39.9, 39.46(b)
Transport og godshåndtering
Derivatives - Hedge accounting, interest rate risk
Overnatningsfaciliteter og restaurationsvirksomhed
IAS 39.9; Annex V.Part 2.23
Information og kommunikation
Annex V.Part 2.25
Fast ejendom
(Interest expenses)
Administrative tjenesteydelser og hjælpetjenester
(Financial liabilities held for trading
Offentlig forvaltning og forsvar; socialsikring
(Financial liabilities designated at fair value through profit or loss
Undervisning
(Financial liabilities measured at amortised cost)
Sundhedsvæsen og sociale foranstaltninger
IFRS 7.20(b); IAS 39.47
Kultur, forlystelser og sport
(Derivatives - Hedge accounting, interest rate risk)
Andre serviceydelser
(Other liabilities)
Bilag V. Del 1.24, 27, 42, 43
Annex V.Part 2.26
Misligholdte, men ikke værdiforringede
(Expenses on share capital repayable on demand)
Regnskabsmæssig værdi af værdiforringede aktiver
IFRIC 2.11
≤ 30 dage
IAS 18.35(b)(v); Annex V.Part 2.28
> 30 dage ≤ 60 dage
IFRS 7.20(a)(i), B5(e); IAS 39.9
> 60 dage ≤ 90 dage
IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
> 90 dage ≤ 180 dage
Fee and commission income
> 180 dage ≤ 1 år
IFRS 7.20(c)
> 1 år
(Fee and commission expenses)
IFRS 7.37(a); IG 26-28; Bilag V.Del 2.47-48
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
IAS 39.AG 84-92; Bilag V.Del 2.37
IFRS 7.20(a)(iv); IAS 39.9, 39.56
IAS 39.AG 84-92; Bilag V.Del 2.38
IFRS 7.20(a)(iii); IAS 39.9, 39.56
IAS 39.AG 84-92; IFRS 7.16,37(b); B5(d); Bilag V.Del 2.49-50
IFRS 7.20(a)(v); IAS 39.56
heraf: realkreditlån [lån med sikkerhed i fast ejendom]
IFRS 7.20(a)(i); IAS 39.55(a)
Beløb, som i henhold til kontrakten skal betales ved udløb
Gains or (-) losses from hedge accounting, net
Klassificeret til dagsværdi gennem resultatet
Exchange differences [gain or (-) loss], net
Regnskabsmæssig sikring
Gains or (-) losses on derecognition of non financial assets, net
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
IAS 1.34
Forordning (EU) nr. 575/2013, artikel 30, litra b), og artikel 424, stk. 1, litra d), nr. i)
Annex V.Part 2.141-143
Anfordringskonti/dag-til-dag-indskud
TOTAL OPERATING INCOME, NET
Tidsindskud
(Staff expenses)
ECB/2008/32 Bilag 2.Del 2.9.3; Bilag V.Del 2.51
(Depreciation)
ECB/2008/32 Bilag 2.Del 2.9.4
(Property, Plant and Equipment)
Bilag V.Del 1.31; Bilag V.Del 2.52
IAS 1.104; IAS 16.73(e)(vii)
Indlånsbeviser
(Investment Properties)
Bilag V.Del 2.52(a)
IAS 1.104; IAS 40.79(d)(iv)
Værdipapirer med sikkerhed i aktiver
(Other intangible assets)
Forordning (EU) nr. 575/2013, artikel 129, stk. 1
(Provisions or (-) reversal of provisions)
Sammensatte kontrakter
IAS 37.59, 84; IAS 1.98(b)(f)(g)
IAS 39.10-11, AG27, AG29; IFRIC 9; Bilag V.Del 2.52(d)
(Commitments and guarantees given)
Bilag V.Del 2.52(e)
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
Ikkekonvertible
(Financial assets measured at cost)
Regnskabsmæssig værdi
(Available- for-sale financial assets)
EFTERSTILLEDE FINANSIELLE FORPLIGTELSER
(Loans and receivables
Ikkebalanceførte eksponeringer: lånetilsagn, finansielle garantier og andre forpligtelser
(Held to maturity investments)
IFRS 7.36(a), B10(c)(d); Forordning (EU) nr. 575/2013 Bilag I; Bilag V.Del 2.62
IAS 28.40-43
Afgivne lånetilsagn
(Impairment or (-) reversal of impairment on non-financial assets)
Bilag V.Del 2.56-57 IAS 39.2(h), 4(a)(c), BC 15; Forordning (EU) nr. 575/2013, Bilag I; Bilag V.Del 2.56-57
IAS 36.126(a)(b)
Bilag V.Del 2 145-162
IAS 16.73(e)(v-vi)
IAS 39.9 AG 4, BC 21; IFRS 4 Bilag A; Forordning (EU) nr. 575/2013 Bilag I; Bilag V.Del 2.56, 58
IAS 40.79(d)(v)