natgillin/translations-raw huggingface dataset:
Den eksponeringsværdi, der beregnes i kolonne 210 (»I alt«) i LE2-modellen, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the “accounting portfolios” in which the financial assets were included prior to their de-recognition.
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.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Institutter skal bruge LE3-modellen til at indberette data vedrørende eksponeringer mod enkelte kunder, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE2-modellen.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Indberetningen af eksponeringen mod en enkelt kunde i LE2-modellen må ikke kopieres i LE3-modellen.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Kolonnerne i LE1-modellen præsenterer oplysninger vedrørende identifikationen af enkelte kunder eller grupper af indbyrdes forbundne kunder, som et institut har en eksponering mod.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
Kolonnerne i model LE2 og LE3 præsenterer følgende informationsblokke:
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
eksponeringsværdien inden anvendelsen af undtagelser og inden hensyntagen til virkningen af kreditrisikoreduktion, herunder direkte og indirekte eksponering samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
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.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
»Ureguleret enhed i den finansielle sektor« er defineret i artikel 142, stk. 1, nr. 5), i forordning (EU) nr. 575/2013.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument;
»Institut« er defineret i artikel 4, stk. 1, nr. 3), i forordning (EU) nr. 575/2013.
each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
Eksponeringer mod »privatretlige sammenslutninger« indberettes.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk;
Institutter skal desuden lægge kreditbeløbene for privatretlige sammenslutninger til hver partners gæld.
each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
Eksponeringer mod privatretlige sammenslutninger med kvoter opdeles eller fordeles til partnerne i henhold til deres respektive kvoter.
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
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
including trading of shares, quotas of UCITS and other equity instruments;
»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.
Foreign exchange trading:
[Disse definitioner må på ingen måde afvige fra definitionerne i basisretsakten.]
including exclusively trading on foreign exchanges;
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.
Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
Størrelsen af den gældende grænse for andre modparter end institutter skal indberettes.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Dette beløb er lig med 25 % af det justerede kapitalgrundlag, som indberettes i række 226 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.
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Størrelsen af den gældende grænse for modparter, der er institutter, skal indberettes.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting:
I henhold til artikel 395, stk. 1, i forordning (EU) nr. 575/2013 skal dette beløb være følgende:
fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Hvis instituttet har fastsat en lavere grænse for det justerede kapitalgrundlag, jf. artikel 395, stk. 1, andet afsnit, i forordning (EU) nr. 575/2013, indberettes denne grænse.
“Reversals” shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
Disse grænser kan være strengere, hvis der anvendes nationale foranstaltninger i overensstemmelse med artikel 395, stk. 6, eller 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.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Institutter i %
“Accounting scope of consolidation” includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation;
Artikel 395, stk. 1, og artikel 459, litra a), i forordning (EU) nr. 575/2013.
that is, including in the consolidation insurance undertakings and non-financial corporations.
Det indberettede beløb skal være den absolutte grænse (indberettet i række 020) udtrykt som en procentdel af det justerede kapitalgrundlag.
In this template, the item “Investments in subsidiaries, joint ventures and associates” shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Identifikation af modpart:
“Assets under reinsurance and insurance contracts” shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Institutter skal indberette identifikationen af alle modparter, der indsendes oplysninger om i model C 28.00 til C 31.00.
Liabilities under insurance and reinsurance contracts' shall include liabilities under insurance and reinsurance contracts issued.
Identifikationen af gruppen af indbyrdes forbundne kunder skal ikke indberettes, medmindre der i det nationale indberetningssystem findes en unik kode for gruppen af indbyrdes forbundne kunder.
GEOGRAPHICAL BREAKDOWN (20)
Ifølge artikel 394, stk. 1, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har en stor eksponering mod, jf. definitionen i artikel 392 i forordning (EU) nr. 575/2013.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
Ifølge artikel 394, stk. 2, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har de største eksponeringer mod (hvis modparten er et institut eller en ureguleret enhed i den finansielle sektor).
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Kode
“Location” means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability;
Koden er en ID-kode for rækken og skal være unik for hver enkelt række i tabellen.
for branches, it means the jurisdiction of its residence.
Koden anvendes til at identificere den enkelte modpart.
For these purposes, “Domestic” shall include the activities recognised in Member State where the institution is located.
Formålet med denne kolonne er imidlertid at sammenkæde modpartsoplysninger i C 27.00 med eksponeringer, der indberettes i C 28.00 til C 31.00.
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty.
Koden for gruppen af indbyrdes forbundne kunder skal ikke indberettes, medmindre der i det nationale indberetningssystem findes en unik kode for gruppen af indbyrdes forbundne kunder.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Koderne skal anvendes konsistent over tid.
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre der er fastsat ensartede koder på EU-plan.
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 45 of Part 2.
Navn
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Navnet skal svare til navnet på gruppen, når der indberettes en gruppe af indbyrdes forbundne kunder.
“Of which: Non-performing” loans and advances shall be reported as defined in paragraphs 145 to 157 of this Annex.
I andre tilfælde skal navnet svare til den enkelte modpart.
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
For en gruppe af indbyrdes forbundne kunder skal det indberettede navn være navnet på moderselskabet eller gruppens forretningsmæssige navn.
Template 20.7 shall be reported with the classification by NACE Codes on a “country-by-country” basis.
LEI-kode
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Modpartens ID-kode for juridiske enheder.
TANGIBLE AND INTANGIBLE ASSETS:
ISO-koden 3166-1-alpha-2 for det land, hvor modparten har sit hovedsæde, anvendes (herunder pseudo-ISO-koder for internationale organisationer, som er anført i den seneste udgave af Eurostats »Balance of Payments Vademecum«).
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
For grupper af indbyrdes forbundne kunder indberettes intet hovedsæde.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
Der skal tildeles en sektor til hver modpart på grundlag af FINREP's økonomiske sektorklasser:
For the purposes of the calculation of the threshold in Article 9(f), the amount of “net fee and commission income” is the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
Modpartens type
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Artikel 394, stk. 2, i forordning (EU) nr. 575/2013
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included;
Modpartens type for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal angives med »I« for institutter og »U« for uregulerede enheder i den finansielle sektor.
they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes som koden for gruppen af indbyrdes forbundne kunder.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net” or “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”.
Hvis gruppen af indbyrdes forbundne kunder ikke har et moderselskab, skal den indberettede kode være koden for den enhed, der efter instituttets vurdering er den mest betydningsfulde i gruppen af indbyrdes forbundne kunder.
Institutions shall report fee and commission income and expenses according to the following criteria:
I andre tilfælde skal koden svare til den enkelte modpart.
“Securities.
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre der er fastsat ensartede koder på EU-plan.
Issuances” includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Gruppe eller enkelt kunde
“Securities.
Instituttet skal angive »1«, hvis indberetningen vedrører eksponeringer mod enkelte kunder, eller »2«, hvis indberetningen vedrører eksponeringer mod grupper af indbyrdes forbundne kunder.
Transfer orders” includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Transaktioner med eksponering mod underliggende aktiver
“Securities.
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013
Other” includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
I overensstemmelse med yderligere tekniske specifikationer udstedt af nationale kompetente myndigheder angives »Ja«, hvis instituttet har eksponeringer mod den indberettede modpart via en transaktion med eksponering mod underliggende aktiver.
“Clearing and settlement” includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities;
Ellers indberettes »Nej«.
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” include fee and commission income (expenses) generated by (charged to) the institution when providing these services;
Oprindelige eksponeringer
“Structured finance” includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
I henhold til artikel 389 i forordning (EU) nr. 575/2013 anvendes aktiver og ikkebalanceførte poster uden risikovægte eller risikograder.
“Loan commitments received” and “Financial guarantees received” include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
Værdiansættelsen af aktiver og ikkebalanceførte poster foretages i overensstemmelse med de regnskabsregler, som instituttet er omfattet af, jf. artikel 24 i forordning (EU) nr. 575/2013.
“Asset management” refers to assets belonging directly to the customers, for which the institution is providing management.
Eksponeringer, der fratrækkes kapitalgrundlaget, som ikke er eksponeringer ifølge artikel 390, stk. 6, litra e), angives i disse kolonner.
“Asset management” shall be reported by type of customer:
Disse eksponeringer fratrækkes i kolonne 200.
collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
De i artikel 390, stk. 6, litra a)-d), i forordning (EU) nr. 575/2013 omhandlede eksponeringer angives ikke i disse kolonner.
“Custody assets” refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
Oprindelige eksponeringer skal omfatte alle aktiver og ikkebalanceførte poster ifølge artikel 400 i forordning (EU) nr. 575/2013.
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Undtagelserne fratrækkes med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013 i kolonne 320.
The item “of which: entrusted to other entities” refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen medtages.
“Central administrative services for collective investment” refers to the administrative services provided by the institution to collective investment undertakings.
Med henblik på opdelingen af eksponeringerne i finansielle instrumenter, hvor forskellige eksponeringer, der følger af nettingaftaler, udgør en enkelt eksponering, tildeles sidstnævnte til det finansielle instrument, der svarer til hovedaktivet i nettingaftalen (jf. desuden indledningen).
It includes, among others, the services of transfer agent; of compiling accounting documents;
Oprindelig eksponering i alt
of preparing the prospectus, financial reports and all other documents intended for investors;
Instituttet skal indberette summen af direkte eksponeringer og indirekte eksponeringer samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
of carrying out the correspondence by distributing financial reports and all other documents intended for investors;
Artikel 178 i forordning (EU) nr. 575/2013.
of carrying out issues and redemptions and keeping the register of investors;
Instituttet skal indberette den del af den samlede oprindelige eksponering, der svarer til de misligholdte eksponeringer.
as well as of calculating the net asset value;
Direkte eksponeringer
“Fiduciary transactions” refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Direkte eksponeringer er eksponeringer med udgangspunkt i den »umiddelbare låntager«.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
Gældsinstrumenter
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Forordning (EF) nr. 25/2009 (»ECB/2008/32«), bilag II, del 2, tabel, kategori 2 og 3.
“Payment services” refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
Gældsinstrumenter skal omfatte gældsværdipapirer samt lån og forskud.
“Customer resources distributed but not managed” refers to products issued by entities outside the group that the institution has distributed to its current customers.
Instrumenterne i denne kolonne skal være instrumenter i kategorien »udlån med en oprindelig løbetid på til og med 1 år/over 1 år og til og med 5 år/over 5 år« eller »værdipapirer undtagen aktier« i henhold til ECB/2008/32.
This item shall be reported by type of product;
Instrumenterne i denne kolonne skal være i kategorien »aktier og andre kapitalandele« eller »andele i pengemarkedsforeninger« i henhold til ECB/2008/32.
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Artikel 272, stk. 2, og bilag II i forordning (EU) nr. 575/2013.
Reported amounts shall include accrued interest, if appropriate.
De instrumenter, der skal indberettes i denne kolonne, omfatter de derivater, der er anført i bilag II til forordning (EU) nr. 575/2013, og terminsforretninger som defineret i artikel 272, stk. 2, i forordning (EU) nr. 575/2013.
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Kreditderivater, der er udsat for modpartskreditrisiko, indberettes i denne kolonne.
“Liquidity support drawn” shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Ikkebalanceførte poster
RELATED PARTIES (31)
Bilag I til forordning (EU) nr. 575/2013.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
Den indberettede værdi skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Låneforpligtelser
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
Bilag I, punkt 1, litra c) og h), punkt 2, litra b), nr. ii), punkt 3, litra b), nr. i), og punkt 4, litra a), i forordning (EU) nr. 575/2013.
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Låneforpligtelser er faste forpligtelser til at yde kredit på forhåndsfastlagte vilkår og betingelser, med undtagelse af derivater, fordi de kan afregnes netto kontant ved at levere eller udstede et andet finansielt instrument.
For “Loan commitments, financial guarantees and other commitments received”, the amount that shall be reported is the sum of the “nominal” of loan commitments received, the “maximum collateral/guarantee that can be considered” of financial guarantees received and the “nominal” of the other commitments received.
Finansielle garantier
“Gains or losses on de-recognition of non-financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.