natgillin/translations-raw huggingface dataset:
»O« for eksponeringsleverende institut
Article 246(1) lit b) of CRR states that for those institutions which calculate risk-weighted exposure amounts under the IRB Approach, the exposure value of an on-balance sheet securitisation position shall be the accounting value without taking into account any credit risk adjustments made.
»S« for organiserende institut
On-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 050-070, and re-securitisations (D-E), in rows 080-090, as stated in Article 261(1) Table 4 of CRR.
»L« for oprindelig långiver
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified.
»I« for investor.
Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
Se definitionerne i artikel 4, stk. 1, nr. 13) (eksponeringsleverende institut) og nr. 14) (organiserende institut), i forordning (EU) nr. 575/2013.
Off-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 110-130, and re-securitisations (D-E), in rows 140-150, as stated in Article 261(1) Table 4 of CRR.
Det antages, at investorer er institutter, som er omfattet af bestemmelserne i forordningens artikel 406 og 407.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items for originators shall be applied here.
IKKE-ABCP-PROGRAMMER
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for off-balance sheet items and derivatives for originators shall be applied here.
ABCP-programmer (defineret i artikel 242, nr. 9), i forordning (EU) nr. 575/2013) adskiller sig, fordi de omfatter flere enkelte securitiseringspositioner, og er derfor fritaget for indberetning i kolonne 120 og 130.
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(1)(14) of CRR.
Måneden og året for indgåelsen (dvs. afskærings- eller lukkedato for puljen) af securitiseringen indberettes i følgende format: »mm/åååå«.
If a sponsor is also securitising it own assets, it shall fill in the originator's rows with the information regarding its own securitised assets.
For hver securitiseringsordning kan indgåelsesdatoen ikke ændres mellem indberetningsdatoer.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items and derivatives for originators shall be applied here.
Hvis securitiseringsordningen er understøttet af åbne puljer, skal indgåelsesdatoen være datoen for den første udstedelse af værdipapirer.
These rows gather information on outstanding positions (at reporting date) according to credit quality steps (envisaged for the IRB in Article 261 Table 4 of CRR) applied at origination date (inception).
Denne oplysning indberettes, selv om den indberettende enhed ikke besidder positioner i securitiseringen.
These rows are only to be reported for columns 170 to 320 and columns 400 to 410.
I denne kolonne indberettes værdien (i henhold til de oprindelige eksponeringer før anvendelse af konverteringsfaktorer) af den securitiserede portefølje på indgåelsesdatoen.
This template gathers information on a transaction basis (versus the aggregate information reported in CR SEC SA, CR SEC IRB, MKR SA SEC and MKR SA CTP templates) on all securitisations the reporting institution is involved.
Hvis securitiseringsordningen er understøttet af åbne puljer, indberettes værdien på indgåelsesdatoen for den første udstedelse af værdipapirer.
The main features of each securitisation, such as the nature of the underlying pool and the own funds requirements are requested.
Hvis der er tale om traditionelle securitiseringer, skal der ikke medtages andre aktiver fra securitiseringspuljen.
This template is to be reported for:
Hvis der er tale om securitiseringer med flere sælgere (dvs. med mere end ét eksponeringsleverende institut), indberettes kun den værdi, der svarer til den indberettende enheds bidrag til den securitiserede portefølje.
a.
Hvis der er tale om securitiseringer af passiver, indberettes kun de beløb, der er udstedt af den indberettende enhed.
Securitisations originated/sponsored by the reporting institution in case it holds at least one position in the securitisation.
I kolonne 140 til 220 skal den indberettende enhed angive oplysninger om flere elementer af den securitiserede portefølje.
This means that, regardless of whether there has been a significant risk transfer or not, institutions shall report information on all the positions they hold (either in the banking book or trading book).
Institutter skal indberette værdien af den securitiserede portefølje på indberetningsdatoen, dvs. det udestående beløb af securitiserede eksponeringer.
Positions held include those positions retained due to Article 405 of CRR.
Hvis securitiseringsordningen er understøttet af lukkede puljer (dvs. porteføljen af securitiserede aktiver ikke kan udvides efter indgåelsesdatoen), reduceres beløbet progressivt.
b.
Instituttets andel (procentdel med to decimaler) af den securitiserede portefølje på indberetningsdatoen skal indberettes.
Securitisations originated/sponsored by the reporting institution during the year of report [1], in case it holds no position.
Det tal, der indberettes i denne kolonne, er som standard 100 %, medmindre der er tale om securitiseringer med flere sælgere.
c.
I så fald skal den indberettende enhed indberette sit aktuelle bidrag til den securitiserede portefølje (svarende til kolonne 140 i relative tal).
Securitisations, the ultimate underlying of which are financial liabilities originally issued by the reporting institution and (partially) acquired by a securitisation vehicle.
I denne kolonne indberettes der oplysninger om typen af aktiver (»1« til »8«) eller passiver (»9« og »10«) i den securitiserede portefølje.
This underlying could include covered bonds or other liabilities and shall be identified as such in column 160.
Instituttet skal indberette en af følgende koder:
d.
1 Pant i beboelsesejendom
Positions held in securitisations where the reporting institution is neither originator nor sponsor (i.e. investors and original lenders).
2 Pant i erhvervsejendom
This template shall be reported by consolidated groups and stand alone institutions [2] located in the same country where they are subject to own funds requirements.
3 Fordringer på kreditkort
In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown shall be provided.
4 Udlejning
On account of Article 406(1) of CRR, which establishes that institutions investing in securitisation positions shall acquire a great deal of information on them in order to comply with due diligence requirements the reporting scope of the template is applied to a limited extent to investors.
5 Lån til selskaber eller SMV'er (behandles som selskaber)
In particular, they shall report columns 010-040; 070-110; 160; 190; 290-400; 420-470.
6 Forbrugerlån
Institutions playing the role of original lenders (not performing also the role of originators or sponsors in the same securitisation) shall generally report the template to the same extent as investors.
7 Tilgodehavender fra salg
The row number is a row identifier and shall be unique for each row in the table.
8 Andre aktiver
Internal (alpha-numerical) code used by the institution to identify the securitisation.
9 Særligt dækkede obligationer og særligt dækkede realkreditobligationer
The internal code shall be associated to the identifier of the securitisation.
10 Andre forpligtelser.
IDENTIFIER OF THE SECURITISATION (Code/Name)
Hvis puljen af securitiserede eksponeringer er en blanding af ovennævnte typer, skal instituttet angive den vigtigste type.
Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market.
Hvis der er tale om resecuritiseringer, skal instituttet henvise til den ultimative underliggende pulje af aktiver.
When the International Securities Identification Number -ISIN- is available (i.e. for public transactions) the eight characters that are common to all tranches of the securitisation shall be reported in this column.
Typen »10« (Andre forpligtelser) indbefatter statsobligationer og credit linked notes.
IDENTIFIER OF THE ORIGINATOR (Code/Name)
Ved securitiseringsordninger, der er understøttet af lukkede puljer, kan typen ikke ændres mellem indberetningsdatoer.
The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column.
ANVENDT METODE (SA/IRB/MIX)
In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved in the transaction.
Angiv følgende forkortelser:
Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported.
»S« for standardmetoden »I« for IRB-metoden
SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC)
»M« for en kombination af de to metoder (SA/IRB).
Report the following abbreviations:
Hvis standardmetoden anvendes, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i CR SEC SA-modellen.
‘T’ for Traditional;
Hvis IRB-metoden anvendes, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i CR SEC IRB-modellen.
‘S’ for Synthetic.
Hvis der anvendes en kombination af standardmetoden og IRB-metoden, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i både CR SEC SA- og CR SEC IRB-modellen.
The definitions of ‘traditional securitisation’ and ‘synthetic securitisation’ is provided in Article 242(10) and (11) of CRR.
Denne kolonne gælder dog ikke for securitiseringer af passiver.
ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?
ANTAL EKSPONERINGER
‘P’ if partially derecognised
Artikel 261, stk. 1, i forordning (EU) nr. 575/2013.
‘R’ if entirely derecognised
Denne kolonne er kun obligatorisk for institutter, der anvender IRB-metoden i forbindelse med securitiseringspositioner (og derfor har anført »I« i kolonne 170).
‘N’ if not applicable.
Instituttet skal indberette det faktiske antal eksponeringer.
This column summarises the accounting treatment of the transaction.
Denne kolonne udfyldes ikke ved securitisering af passiver, eller når kapitalgrundlagskrav er baseret på de securitiserede eksponeringer (ved securitisering af aktiver).
In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet.
Denne kolonne udfyldes ikke, når den indberettende enhed ikke besidder positioner i securitiseringen.
In all cases, investors shall report ‘N’ (not applicable).
Kolonnen skal ikke udfyldes af investorer.
In case of the securitisations of liabilities originators shall not report this column.
Indberet koden (ISO 3166-1 alpha-2) for oprindelseslandet for den ultimative underliggende position i transaktionen, dvs. landet for de oprindelige securitiserede eksponeringers umiddelbare låntager (look-through).
Option ‘P’ (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity’ continuing involvement as regulated in IAS 39.30-35.
Hvis securitiseringspuljen omfatter flere lande, skal instituttet angive det vigtigste land.
SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS?
Hvis intet land overstiger en tærskel på 20 % baseret på værdien af aktiver/passiver, indberettes »OT« (Andet).
Originators, only, shall report the following abbreviations:
Det engagementsvægtede, gennemsnitlige tab givet misligholdelse (ELGD) skal kun indberettes af institutter, der anvender tilsynsformelmetoden (og derfor har indberettet »I« i kolonne 170).
‘N’ not subject to own funds requirements;
ELGD skal også beregnes, jf. artikel 262, stk. 1, i forordning (EU) nr. 575/2013.
‘B’ banking book;
Denne kolonne udfyldes ikke, når den indberettende enhed ikke besidder positioner i securitiseringen.
‘T’ trading book;
Se kolonne 060 i CR SEC SA og kolonne 390 i CR SEC IRB.
‘A’ partly in both books.
I denne kolonne angives der oplysninger om værdijusteringer og hensættelser vedrørende de securitiserede eksponeringer.
Articles 109, 243 and 244 of CRR.
Denne kolonne udfyldes ikke, hvis der er tale om securitisering af passiver.
This column summarises the solvency treatment of the securitisation scheme by the originator.
I denne kolonne angives der oplysninger om kapitalgrundlagskrav i relation til den securitiserede portefølje, hvis den ikke var securitiseret, plus de forventede tab i forbindelse med disse risici (kirb), som en procentdel (med decimaler) af de samlede securitiserede eksponeringer på indgåelsesdatoen. kirb er defineret i artikel 242, nr. 4), i forordning (EU) nr. 575/2013.
It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book).
I denne blok af seks kolonner angives der oplysninger om securitiseringens struktur opdelt i balanceførte/ikkebalanceførte positioner, trancher (privilegerede/mezzanin/first loss) og løbetid.
If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution.
Hvis der er tale om securitiseringer med flere sælgere, indberettes for first loss-tranchen kun det beløb, der svarer til eller kan henføres til det indberettende institut.
Conversely, if own funds requirements are based on securitisation positions held in the banking book (for being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SEC SA template or in the CR SEC IRB template.
I denne blok af kolonner angives der oplysninger om balanceførte poster opdelt i trancher (privilegerede/mezzanin/first loss).
In the case of securitisation positions held in the trading book the computation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates.
Alle trancher, der ikke er mezzanin- eller first loss-trancher, angives i denne kategori.
In the case of the securitisations of liabilities originators shall not report this column.
Se artikel 243, s tk.
According to definitions of ‘securitisation’ and ‘re-securitisation’ are provided in Article 4(1)(61) and (62) to (64) of CRR, report the type of underlying using the following abbreviations:
3 (traditionelle securitiseringer), og artikel 244, stk. 3 (syntetiske securitiseringer), i forordning (EU) nr. 575/2013.
'S' for securitisation;
First loss-tranche er defineret i artikel 242, nr. 15, i forordning (EU) nr. 575/2013.
'R' fo r re-securitisation.
De kriterier, der anvendes til klassificering af trancher i forbindelse med balanceførte poster, finder også anvendelse her.
For each securitisation scheme originated, it shall be reported the relevant type of retention of net economic interest, as envisaged in Article 405 of CRR:
Den sandsynlige udløbsdato for hele securitiseringen på baggrund af dens kontraktbestemmelser og de finansielle betingelser, der aktuelt forventes.
A Vertical slice (securitisation positions): ‘retention of no less than 5 % of the nominal value of each of the tranches sold or transferred to the investors’.
Generelt er det den tidligste af følgende datoer:
V Vertical slice (securitised exposures): retention of no less than 5 % of the credit risk of each of the securitised exposures, if the credit risk thus retained with respect to such securitised exposures always ranks pari passu with, or is subordinated to, the credit risk that has been securitised with respect to those same exposures.
den dato, hvor en clean-up call option (defineret i artikel 242, nr. 2), i forordning (EU) nr. 575/2013) første gang kan udøves under hensyntagen til løbetiden for de underliggende eksponeringer og deres forventede forudbetalingssats eller potentielle genforhandlingsaktiviteter
B Revolving exposures:‘in the case of securitisations of revolving exposures, retention of the originator’s interest of no less than 5 % of the nominal value of the securitised exposures’.
den dato, hvor det eksponeringsleverende institut første gang kan udøve en anden call option i henhold til kontrakten vedrørende securitiseringen, som vil medføre en fuldstændig indfrielse af securitiseringen.
C On-balance sheet: ‘retention of randomly selected exposures, equivalent to no less than 5 % of the nominal amount of the securitised exposures, where such exposures would otherwise have been securitised in the securitisation, provided that the number of potentially securitised exposures is no less than 100 at origination’.
Måneden og året for den første forventede udløbsdato indberettes i følgende format: »mm/åååå«.
D First loss: ‘retention of the first loss tranche and, if necessary, other tranches having the same or a more severe risk profile than those transferred or sold to investors and not maturing any earlier than those transferred or sold to investors, so that the retention equals in total no less than 5 % of the nominal value of the securitised exposures’.
Den dato, hvor securitiseringens hovedstol og renter juridisk set skal være tilbagebetalt (baseret på transaktionsdokumentationen).
E Exempted.
I denne blok af kolonner angives der oplysninger om securitiseringspositioner opdelt i balanceførte/ikkebalanceførte positioner og trancher (privilegerede/mezzanin/first loss) på indberetningsdatoen.
N Not applicable.
I denne blok af kolonner angives der oplysninger om de samlede ikkebalanceførte poster og derivater (som allerede er indberettet under en anden opdeling i kolonne 340-360).
U In breach or unknown.
Denne kolonne gælder for securitiseringspositioner, der indehaves af det eksponeringsleverende institut og er garanteret ved hjælp af direkte kreditsubstitutter (DCS).
The retention of material net economic interest by the originator, sponsor or original lender of the securitisation shall be no less than 5 % (at origination date).
I henhold til bilag I i forordning (EU) nr. 575/2013 betragtes følgende ikkebalanceførte poster med fuld risiko som DCS:
Notwithstanding Article 405(1) of CRR, measurement of retention at origination can typically be interpreted as being when the exposures were first securitised, and not when the exposures were first created (for instance, not when the underlying loans were first extended).
garantier i form af kreditsubstitutter
Measurement of retention at origination means that 5 % is the retention percentage that is required at the point in time when such retention level was measured and the requirement fulfilled (for instance, when the exposures were first securitised); dynamic re-measurement and readjustment of the retained percentage throughout the life of the transaction is not necessarily required.
uigenkaldeligt afgivne kredittilsagn i form af kreditsubstitutter.
This column shall not be reported in case codes ‘E’ (exempted) or ‘N’ (not applicable) are reported under column 080 (Type of retention applied).
Disse derivater er anført i bilag II til forordning (EU) nr. 575/2013.
Y Yes;
Likviditetsfaciliteter (LF), defineret i artikel 242, nr. 3), i forordning (EU) nr. 575/2013, skal opfylde de seks betingelser, der er anført i artikel 255, stk. 1, i forordning (EU) nr. 575/2013, for at blive anerkendt (uanset om instituttet anvender standardmetoden eller IRB-metoden).
N No.
ANDRE (HERUNDER IKKEANERKENDTE LIKVIDITETSFACILITETER)
ROLE OF THE INSTITUTION: (ORIGINATOR/SPONSOR/ORIGINAL LENDER/INVESTOR)
I denne kolonne indberettes de resterende ikkebalanceførte poster som ikkeanerkendte likviditetsfaciliteter (dvs. de LF, der ikke opfylder betingelserne i artikel 255, stk. 1, i forordning (EU) nr. 575/2013).
‘O’ for Originator;
FØRTIDSINDFRIELSE: ANVENDT KONVERTERINGSFAKTOR
‘S’ for Sponsor;
Artikel 242, nr. 12), og artikel 256, stk. 5 (standardmetoden), og artikel 265, stk. 1 (IRB-metoden), i forordning (EU) nr. 575/2013 omhandler et sæt konverteringsfaktorer, der anvendes i forbindelse med beløbet for investors rente (for at beregne de risikovægtede eksponeringer).
‘L’ for Original Lender;
Denne kolonne anvendes kun i forbindelse med securitiseringsordninger med førtidsindfrielsesbestemmelser (dvs. revolverende securitiseringer).
‘I’ for Investor.
Ifølge forordningens artikel 256, stk. 6, bestemmes den anvendte konverteringsfaktor af niveauet for et 3-måneders gennemsnit af det faktiske mer-spread.
See definitions in Article 4(1)(13) (Originator) and Article 4(1)(14) (Sponsor) of CRR.
Hvis der er tale om securitiseringer af passiver, udfyldes denne kolonne ikke.
Investors are assumed to be those institutions to which provisions in Articles 406 and 407of CRR apply.
Denne oplysning vedrører også række 100 i CR SEC SA-modellen og række 160 i CR SEC IRB-modellen.
NON ABCP PROGRAMS
Denne oplysning vedrører også kolonne 200 i CR SEC SA-modellen og kolonne 180 i CR SEC IRB-modellen.
Because of their special character because they comprise of several single securitisation positions, ABCP programs (defined in Article 242(9) of CRR) are exempted from reporting in columns 120 and 130.
Der indberettes et negativt tal i denne kolonne.
The month and year of the origination date (i.e. cut-off or closing date of the pool) of the securitisation shall be reported according to the following format: ‘mm/yyyy’.
SAMLET RISIKOVÆGTET EKSPONERING FØR LOFT
For each securitisation scheme the origination date cannot change between reporting dates.
I denne kolonne indberettes der oplysninger om den risikovægtede eksponering før det loft, der gælder for securitiseringspositioner (dvs. for securitiseringsordninger med væsentlig risikooverførsel).
In the particular case of securitisation schemes backed by open pools, the origination date shall be the date of the first issuance of securities.
Hvis der er tale om securitiseringsordninger uden væsentlig risikooverførsel (dvs. vægtet eksponering beregnet i henhold til securitiserede eksponeringer), udfyldes denne kolonne ikke.
This piece of information shall be reported even when the reporting entity does not hold any positions in the securitisation.
SAMLET RISIKOVÆGTET EKSPONERING EFTER LOFT
This column gathers the amount (according to original exposures pre conversion factors) of the securitised portfolio at the origination date.
I denne kolonne indberettes der oplysninger om den risikovægtede eksponering efter det loft, der gælder for securitiseringspositioner (dvs. for securitiseringsordninger med væsentlig risikooverførsel).
In case of securitisation schemes backed by open pools the amount referring to the origination date of the first issuance of securities shall be reported.
Hvis der er tale om securitiseringsordninger uden væsentlig risikooverførsel (dvs. kapitalgrundlagskrav beregnet i henhold til securitiserede eksponeringer), udfyldes denne kolonne ikke.
In the case of traditional securitisations no other assets of the securitisation pool shall be included.
SECURITISERINGSPOSITIONER — HANDELSBEHOLDNING
In the case of multi-seller securitisation schemes (i.e. with more than one originator) only the amount corresponding to the reporting entity’s contribution in the securitised portfolio shall be reported.
NETTOPOSITIONER — LANGE/KORTE
Columns 140 to 220 request information on several features of the securitised portfolio by the reporting entity.