natgillin/translations-raw huggingface dataset:
Institutter, der anvender BIA, TSA og/eller ASA, skal beregne deres kapitalgrundlagskrav på grundlag af oplysningerne ved udgangen af regnskabsåret.
Exposures with ‘collective allowances for incurred but not reported losses’ referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
Hvis der ikke foreligger reviderede tal, kan institutterne anvende deres egne estimater.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Artikel 92, stk. 4, i forordning (EU) nr. 575/2013.
Materiality shall be assessed in accordance with Article 178 of CRR.
Kapitalgrundlagskravet i kolonne 070 ganget med 12,5.
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Artikel 92, stk. 4, litra b), i forordning (EU) nr. 575/2013.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Resultatet af multiplikationen af kapitalgrundlagskravet med 12,5.
loan commitments given;
CIU'er, der behandles som separate valutaer, kan beh andles på to forskellige måder med henblik på at beregne kapitalgrundlagskravene:
other commitments given.
Resultatet af multiplikationen af kapitalgrundlagskravet * 12,5.
For the purpose of template 18, an exposure is ‘past-due’ when any amount of principal, interest or fee has not been paid at the date it was due.
Aktiekapital
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
Egenkapital i den enhed, der er investeret i
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
IAS 39.11A-12; Bilag V.Del 2.127
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (‘guaranteed party’), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
Dette bilag indeholder yderligere instrukser vedrørende modellerne for finansielle oplysninger (»FINREP«) i bilag III og bilag IV til denne forordning.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Dette bilag supplerer instrukserne via referencer, der er anført i modellerne i bilag III og bilag IV.
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’).
»Egenkapitalkomponent af sammensatte finansielle instrumenter« omfatter egenkapitalkomponenten af finansielle instrumenter (dvs. finansielle instrumenter, der indeholder både en forpligtelses- og en egenkapitalkomponent) udstedt af instituttet, som er opdelt i overensstemmelse med de gældende regnskabsregler (herunder sammensatte finansielle instrumenter med flere integrerede derivater, hvis værdier er indbyrdes afhængige).
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
»Omvendte repolån« omfatter finansiering, der ydes til gengæld for værdipapirer købt i henhold til genkøbsaftaler eller lånt i henhold aftaler om værdipapirudlån.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
»Kreditderivater«, der ikke opfylder definitionen af en finansiel garanti, er »derivater« i henhold til IAS 39.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
»Fiktiv værdi« indberettes opdelt efter »I alt« og »Heraf: solgt« for linjeposterne: »OTC-optioner«, »Optioner på det organiserede marked«, »Råvare« og »Øvrige«.
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Posten »Heraf: solgt« omfatter de fiktive værdier (strikekurs) af de kontrakter, hvor instituttets (optionsudstederens) modparter (optionsindehaverne) har ret til at udøve optionen.
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
Instituttet anerkender brugen af integrerede henstandsklausuler for debitorer, hvis betalinger har været forfaldne i 30 dage eller ville have været forfaldne i 30 dage uden brug af sådanne klausuler.
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Ellers indberettes »Nej«.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
Formand
the debtor does not have any amount past-due by more than 90 days.
Navn på model/gruppe af modeller
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
GS I ALT
Where forbearance measures are applied to non-performing exposures, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Kolonne Udskudte skatteaktiver og -forpligtelser
the application of forbearance measures does not lead to the recognition of impairment or default;
(-) Tilladt udligning af korte positioner i forhold til de indirekte bruttobesiddelser anført ovenfor
one year has passed since the forbearance measures were applied;
KREDITRISIKOREDUKTIONSTEKNIKKER, DER PÅVIRKER EKSPONERINGEN: FINANSIERET KREDITRISIKOAFDÆKNING.
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
DEN UDBYGGEDE METODE FOR FINANSIELLE SIKKERHEDER
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Denne række udfyldes ikke, hvis instituttet har indberettet tab for referenceperioden, eftersom tab skal fratrækkes den egentlige kernekapital.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Artikel 3, 458 og 459 i forordning (EU) nr. 575/2013 og risikoeksponeringer, der ikke kan tildeles en af posterne fra 1.1 til 1.7.
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
Her indberettes eksponeringer, når låntagere ville være blevet indberettet i »eksponeringer mod centralregeringer eller centralbanker«, »eksponeringer mod regionale eller lokale myndigheder«, »eksponeringer mod offentlige enheder«, »eksponeringer mod institutter« »eksponeringer mod selskaber« og »detaileksponeringer« i CR SA, hvis disse eksponeringer ikke var fordelt i eksponeringsklasserne »ved misligholdelse« eller »sikret ved pant i fast ejendom«.
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;
Hvis en eksponering, hvis risikoeksponering beregnes i henhold til artikel 127 i forordning (EU) nr. 575/2013, og hvis værdijusteringer er mindre end 20 %, indberettes denne oplysning i CR SA, række 320, i totalen og i eksponeringsklassen »ved misligholdelse«.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Hvis denne eksponering inden misligholdelsen var en eksponering mod et institut, indberettes denne oplysning også i række 320 for eksponeringsklassen »institutter«.
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
I tilfælde af »nth to default«-kreditderivater, jf. artikel 134, stk. 6, i forordning (EU) nr. 575/2013, klassificeres de direkte som securitiseringspositioner, hvis de kreditvurderes.
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Hvis de ikke kreditvurderes, fordeles de til eksponeringsklassen »Andre poster«.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
I sidstnævnte tilfælde indberettes den nominelle værdi af kontrakten som den oprindelige eksponering før anvendelse af konverteringsfaktorer på linjen for »Andre risikovægte« (den anvendte risikovægt skal være den, der angives af summen i forordningens artikel 134, stk. 6).
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Obligationer som omhandlet i artikel 52, stk. 4, i direktiv 2009/65/EF skal opfylde kravene i artikel 129, stk. 1 og 2, i forordning (EU) nr. 575/2013 for at blive klassificeret i eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer«.
‘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.
Opfyldelsen af disse krav skal kontrolleres i hvert enkelt tilfælde.
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Obligationer, der er i overensstemmelse med definitionen i artikel 52, stk. 4, i direktiv 2009/65/EF, og som er udstedt inden den 31. december 2007, tildeles også til eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer« i medfør af artikel 129, stk. 6, i forordning (EU) nr. 575/2013.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Artikel 113, stk. 1-5, i forordning (EU) nr. 575/2013, efter hensyntagen til støttefaktoren for SMV'er omhandlet i forordningens artikel 500.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
Det indberettende instituts modpartskreditrisikopositioner i »handelsbeholdningen«, jf. artikel 92, stk. 3, litra f), og artikel 299, stk. 2, i forordning (EU) nr. 575/2013, tildeles de eksponeringer, der er underlagt modpartskreditrisiko.
FORBORNE EXPOSURES (19)
Institutter, der anvender artikel 94, stk. 1, i forordning (EU) nr. 575/2013, opdeler også deres positioner i »handelsbeholdningen« i overensstemmelse med følgende kriterier i balanceførte eksponeringer underlagt kreditrisiko, ikkebalanceførte eksponeringer underlagt kreditrisiko og eksponeringer underlagt modpartskreditrisiko.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
For transaktioner i handelsbeholdningen, herunder finansielle instrumenter og råvarer, der kan indgå som eksponeringer i handelsbeholdningen i henhold til artikel 299, stk. 2, litra c)-f), i forordning (EU) nr. 575/2013, behandles credit linked notes og balanceførte nettingpositioner i henhold til forordningens tredje del, afsnit II, kapitel 4, afdeling 4, som kontant sikkerhed.
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
Termen »låntagerens hjemsted« henviser til det land, hvor låntageren har sit hovedsæde.
For the purpose of template 19, a concession refers to either of the following actions:
Dette begreb kan anvendes direkte på låntageren og på den ultimative risiko.
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;
Kreditrisikoreduktionsteknikker kan derfor ændre fordelingen af en eksponering over for et land.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Eksponeringer over for overnationale organisationer henregnes ikke til instituttets hjemsted, men til det geografiske område »Andre lande«, uanset hvilken eksponeringsklasse eksponeringen over for overnationale organisationer henregnes til.
A concession may entail a loss for the lender.
Data vedrørende »oprindelig eksponering før anvendelse af konverteringsfaktorer« indberettes med henvisning til den umiddelbare låntagers hjemsted.
Evidence of a concession includes the following:
Data vedrørende »eksponeringsværdi« og »risikovægtede eksponeringer« indberettes efter den ultimative låntagers hjemsted.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Denne memorandumpost giver yderligere oplysninger om låntagerstrukturen for eksponeringsklassen »ved misligholdelse«.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Eksponeringer indberettes, når låntagere ville være blevet indberettet, hvis de pågældende eksponeringer ikke var tildelt eksponeringsklassen »ved misligholdelse«.
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
LÅNTAGERKLASSE (ID-KODE FOR RÆKKEN)
‘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.
I denne model indsamles der oplysninger på transaktionsbasis (i modsætning til de aggregerede oplysninger, der indberettes i CR SEC SA-, CR SEC IRB-, MKR SA SEC- og MKR SA CTP- modellerne) om alle de securitiseringer, det indberettende institut er involveret i. De vigtigste elementer i hver securitisering, f.eks. arten af den underliggende pulje og kapitalgrundlagskravene, skal angives.
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.
I denne kolonne angives der oplysninger om den metode, som instituttet anvender i forbindelse med de securitiserede eksponeringer på indberetningsdatoen.
For the purpose of template 19, ‘debt’ includes loans, debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Ved hjælp af den relevante indikator til beregning af kapitalgrundlagskravet for operationel risiko (BIA, TSA og ASA) skal institutter indberette den relevante indikator for de respektive år i kolonne 010 til 030.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
Diversificeringsvirkningen i kolonne 110 er forskellen mellem summen af kapitalgrundlagskravene beregnet separat for hver klasse af operationel risiko (dvs. en situation med »perfekt afhængighed«) og det diversificerede kapitalgrundlagskrav beregnet ved at indregne korrelationer og afhængighedsforhold (dvs. at mindre end »perfekt afhængighed« mellem risikoklasserne antages).
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
Situationen med »perfekt afhængighed« opstår i »standardtilfældet«, dvs. når instituttet ikke anvender en udtrykkelig korrelationsstruktur mellem risikoklasserne, således at AMA-kapital beregnes som summen af de individuelle foranstaltninger vedrørende operationel risiko i de valgte risikoklasser.
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.
I dette tilfælde antages det, at korrelationen mellem risikoklasserne er 100 %, og værdien i kolonnen skal være nul.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Hvis instituttet derimod anvender en udtrykkelig korrelationsstruktur mellem risikoklasser, skal det i denne kolonne angive forskellen mellem AMA-kapitalen, som den beregnes i »standardtilfældet«, og den, der fås efter anvendelse af korrelationsstrukturen mellem risikoklasserne.
Nevertheless the following shall be treated as forbearance measures:
Værdien afspejler AMA-metodens »diversificeringskapacitet«, dvs. dens evne til at opfange ikkesamtidige alvorlige hændelser med tab på operationelle risici.
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;
I række 110 og 120 præsenteres beløbet for den relevante indikator for ydelser, der er omfattet af ASA, fordelt på ydelser i forretningsområdet »forretningsbankydelser« og ydelserne i forretningsområdet »detailbankydelser« (forordningens artikel 319).
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Der kan være beløb, som skal indberettes i rækkerne for »Forretningsbankydelser« og »Detailbankydelser« i TSA (række 060 og 070) og i ASA (række 110 og 120) (f.eks. hvis et datterselskab anvender TSA, mens moderselskabet anvender ASA).
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
For hvert forretningsområde skal institutterne i kolonne 080 indberette det samlede »antal hændelser« og det »samlede tab« ved simpel aggregering af antallet af tabshændelser og de samlede bruttobeløb for tab indberettet i kolonne 010 til 070.
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.
Det »største enkelttab« i kolonne 080 er det største af de »største enkelttab« indberettet i kolonne 010-070.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
For hvert forretningsområde defineret i artikel 317, stk. 4, tabel 2, i forordning (EU) nr. 575/2013, herunder det yderligere forretningsområde »Virksomhedsposter«, jf. forordningens artikel 322, stk. 3, litra b), og for hver hændelsestype skal instituttet indberette følgende oplysninger i overensstemmelse med tærsklerne: antal hændelser, samlet tab, største enkelttab og sum af de fem største tab. For en tabshændelse, der berører mere end ét forretningsområde, fordeles »det samlede tab« mellem alle de berørte forretningsområder.
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Samlet tab: Dette tal er lig med både den vandrette aggregering af samlet tab efter hændelsestype i række 920 og den lodrette aggregering af samlet tab efter forretningsområde i kolonne 080.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Kapitalgrundlagskravet for »nth to default«-kreditderivater, som ikke har en ekstern rating, skal beregnes ved at addere risikovægtene for referenceenhederne (artikel 332, stk. 1, litra e), første og andet afsnit, i forordning (EU) nr. 575/2013 – »look-through«). »nth to default«-kreditderivater, s om har en ekstern rating (forordningens artikel 332, stk. 1, litra e), tredje afsnit), indberettes særskilt i række 321.
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 totally or partially past due by 30 days at least once during the three months prior to its refinancing;
9 — Særligt dækkede obligationer og særligt dækkede realkreditobligationer
the institution approves the use of embedded fo rbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
I modellen er securitiseringspositioner, »nth to default«-kreditderivater og andre positioner i korrelationshandelsporteføljen (CTP) adskilt.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
Det betyder, at securitiseringspositioner altid skal indberettes i række 030, 060 eller 090 (afhængigt af instituttets rolle i securitiseringen). »nth to default«-kreditderivater indberettes altid i række 110.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
De andre positioner i korrelationshandelsporteføljen er hverken securitiseringspositioner eller »nth to default«-kreditderivater (se definitionen i artikel 338, stk. 3, i forordning (EU) nr. 575/2013), men de er (på grund af hensigten om sikring) udtrykkeligt kædet sammen med en af disse to positioner.
The classification as forborne shall be discontinued when all of the following conditions are met:
Derfor er de tildelt under overskriften »securitisering« eller »nth to default-kreditderivat«.
the contract is considered to be performing, including where it has been reclassified from the non-performing 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;
Andre risikovægte, der ikke udtrykkeligt er nævnt i de foregående kolonner.
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
Rollerne som eksponeringsleverende institut, investor og organiserende institut kan ikke bruges i forbindelse med »nth to default«-kreditderivater.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Der kan derfor ikke gives en opdeling for »nth to default«-kreditderivater på samme måde som for securitiseringspositioner.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.