natgillin/translations-raw huggingface dataset:
Modellen skal udfyldes separat for »Total« sammen med en foruddefineret liste af følgende valutaer:
Institutions using the BIA, TSA and/or ASA shall calculate their own funds requirement, based on the information at financial year end.
EUR, ALL, BGN, CZK, DKK, EGP, GBP, HRK, HUF, ISK, JPY, LTL, MKD, NOK, PLN, RON, RUB, RSD, SEK, CHF, TRY, UAH, USD samt én restmodel for alle andre valutaer.
When audited figures are not available, institutions may use business estimates.
010–020
If audited figures are used, institutions shall report the audited figures which should remain unchanged.
ALLE POSITIONER (LANGE OG KORTE)
Deviations from this “unchanged” principle are possible, for instance if during that period the exceptional circumstances, such as recent acquisitions or disposals of entities or activities, are met.
Disse er bruttopositioner uden indregning af instrumenter, men ekskl. garanterede positioner, som tredjemand har tegnet sig for eller forpligtet sig til at aftage (forordningens artikel 345, andet punktum).
Also the competent authority may on its own initiative, require an institution to modify the calculation.
Se artikel 328, stk. 2, i forordning (EU) nr. 575/2013 for oplysninger om sondringen mellem lange og korte positioner, som også gælder for disse bruttopositioner.
Where an institution has been in operation for less than three years it may use forward looking business estimates in calculating the relevant indicator, provided that it starts using historical data as soon as they are available.
030–040
By columns, this template presents information, for the three most recent years, on the amount of the relevant indicator of the banking activities subject to operational risk and on the amount of loans and advances (the latter only applicable in the case of ASA).
NETTOPOSITIONER (LANGE OG KORTE)
Next, information on the amount of own funds requirement for operational risk is reported.
Artikel 327-329 samt artikel 334 i forordning (EU) nr. 575/2013.
If applicable, it must be detailed which part of this amount is due to an allocation mechanism.
Se forordningens artikel 328, stk. 2, for oplysninger om sondringen mellem lange og korte positioner.
Regarding AMA, memorandum items are added to present a detail of the effect of the expected loss, diversification and mitigation techniques on own funds requirement for operational risk.
Nettopositioner, som i henhold til de forskellige metoder, der er omhandlet i tredje del, afsnit IV, kapitel 2, i forordning (EU) nr. 575/2013, pålægges et kapitalkrav.
By rows, information is presented by method of calculation of the operational risk own funds requirement detailing business lines for TSA and ASA.
Kapitalkravet for en relevant position i henhold til tredje del, afsnit IV, kapitel 2, i forordning (EU) nr. 575/2013.
This template shall be submitted by all institutions subject to operational risk own funds requirement.
Artikel 92, stk. 4, litra b), i forordning (EU) nr. 575/2013.
010-030
Resultatet af multiplikationen af kapitalgrundlagskravet med 12,5.
RELEVANT INDICATOR
010–350
Institutions using the relevant indicator to calculate the own funds requirement for operational risk (BIA, TSA and ASA) report relevant indicator for the respective years in columns 010 to 030.
Positioner i handlede gældsinstrumenter i handelsbeholdningen og deres tilsvarende kapitalgrundlagskrav for positionsrisiko i henhold til artikel 92, stk. 3, litra b, nr. i), i forordning (EU) nr. 575/2013 og forordningens tredje del, afsnit IV, kapitel 2, indberettes afhængigt af risikokategori, løbetid og anvendt metode.
It is also the case for all other AMA banks.
GENEREL RISIKO
Hereafter, the term “relevant indicator” refers to “the sum of the elements” at the end of the financial year as defined in Article 316 point 1, Table1 of CRR.
Derivater, der indgår i beregningen af renterisikoen ved positioner i handelsbeholdningen, jf. artikel 328-331, hvis det er relevant.
If the institution has less than 3 years of data on “relevant indicator” available, the available historical data (audited figures) shall be assigned by priority to the corresponding columns in the table.
Andre instrumenter end derivater, der indgår i beregningen af renterisikoen ved positioner i handelsbeholdningen.
If, for instance, historical data for only one year is available, it shall be reported in column 030.
LØBETIDSBASERET METODE
If it seems reasonable, the forward looking estimates shall then be included in column 020 (estimate of next year) and column 010 (estimate of year +2).
Positioner i handlede gældsinstrumenter, der opgøres ved hjælp af den løbetidsbaserede metode, jf. artikel 339, stk. 1-8, i forordning (EU) nr. 575/2013 og de tilsvarende kapitalgrundlagskrav fastsat i samme artikels stk. 9.
Furthermore if there are no historical data on “relevant indicator” available the institution may use forward-looking business estimates.
Positioner i handlede gældsinstrumenter, der er omfattet af kapitalkravet for specifik risiko i henhold til artikel 92, stk. 3, litra b), artikel 335, artikel 336, stk. 1-3, artikel 337 og 338 i forordning (EU) nr. 575/2013.
OWN FUND REQUIREMENT
Bemærk også det sidste punktum i forordningens artikel 327, stk. 1.
The own fund requirement is calculated according to the approach used, following Articles 312 to 324 of CRR The resulting amount is reported in column 070.
Kapitalgrundlagskrav i relation til gældsinstrumenter, som ikke er securitiseringsinstrumenter
TOTAL OPERATIONAL RISK EXPOSURE AMOUNT
Summen af beløb indberettet i række 260-321.
Article 92(4) of CRR.
Indberetning af positioner omfattet af artikel 336, stk. 3, i forordning (EU) nr. 575/2013:
Own funds requirements in column 070 multiplied by 12.5.
Obligationer, der er berettiget til en risikovægt på 10 % i anlægsbeholdningen i henhold til artikel 129, stk. 3, i forordning (EU) nr. 575/2013 (særligt dækkede obligationer og særligt dækkede realkreditobligationer), behandles særskilt.
DUE TO AN ALLOCATION MECHANISM
Kapitalgrundlagskravet for specifik risiko er halvdelen af procentdelen for den anden kategori i tabel 1 i artikel 336 i forordning (EU) nr. 575/2013.
Article 18(1) of CRR (related to the inclusion, in the application referred to in Article 312(2) of CRR) of the methodology used for allocating operational risk capital between the different entities of the group and of whether and how diversification effects are intended to be factored in the risk measurement system used by a EU parent credit institution and its subsidiaries or jointly by the subsidiaries of an EU parent financial holding company or EU parent mixed financial holding company.
Hvis den generelle risiko i forbindelse med rentepositioner sikres med et kreditderivat, anvendes artikel 346 og 347.
AMA MEMORANDUM ITEMS TO BE REPORTED IF APPLICABLE
Kapitalgrundlagskrav for securitiseringsinstrumenter
OWN FUNDS REQUIREMENT BEFORE ALLEVIATION DUE TO EXPECTED LOSS, DIVERSIFICATION AND RISK MITIGATION TECHNIQUES
De samlede kapitalgrundlagskrav indberettet i kolonne 610 i MKR SA SEC-modellen.
The own funds requirement reported in column 090 is the one of column 070 but calculated before taking into account the alleviation effects due to expected loss, diversification and risk mitigation techniques (see below).
Kapitalgrundlagskrav for korrelationshandelsporteføljen
In column 100 the alleviation of own funds requirements due to expected loss captured in internal business practices (as referred to in Article 322(2) point (a) of CRR) is reported.
De samlede kapitalgrundlagskrav indberettet i kolonne 450 i MKR SA CTP-modellen.
(-) ALLEVIATION OF OWN FUNDS REQUIREMENTS DUE TO DIVERSIFICATION
Gælder, når positioner i CIU'er eller de underliggende instrumenter ikke behandles i overensstemmelse med de metoder, der er fastsat i forordningens tredje del, afsnit IV, kapitel 5.
In this case the correlation between the risk classes is assumed of 100 % and the value in the column has to be set to zero.
Dette omfatter evt. virkninger af lofter i kapitalgrundlagskravene.
Conversely, when the institution computes an explicit correlations structure between risk classes, it has to include in this column the difference between the AMA capital as stemming from the “default case” and that obtained after applying the correlations structure between the risk classes.
Hvis den særlige metode i henhold til forordningens artikel 348, stk. 1, første punktum, anvendes, udgør det beløb, der skal indberettes, 32 % af nettopositionen i den pågældende CIU-eksponering.
The value reflects the “diversification capacity” of the AMA model, that is the ability of the model to capture the not simultaneous occurrence of severe operational risk loss events.
Hvis den særlige metode i henhold til forordningens artikel 348, stk. 1, andet punktum, anvendes, er det beløb, der skal indberettes, det laveste af 32 % af nettopositionen i den pågældende CIU-eksponering og forskellen mellem 40 % af denne nettoposition og de kapitalgrundlagskrav, der følger af valutarisikoen i forbindelse med den pågældende CIU-eksponering.
In the column 110 the amount by which the assumed correlation structure decreases the AMA capital relative to the assumption of 100 % correlation has to be reported.
YDERLIGERE KRAV TIL OPTIONER (BORTSET FRA DELTARISICI)
(-) ALLEVIATION OF OWN FUNDS REQUIREMENT DUE TO RISK MITIGATION TECHNIQUES (INSURANCE AND OTHER RISK TRANSFER MECHANISMS)
Artikel 329, stk. 3, i forordning (EU) nr. 575/2013.
In column 120 the impact of insurance and other risk transfer mechanisms according to Article 323(1) to (5) of CRR is reported.
De yderligere krav til optioner vedrørende andre risici end deltarisici indberettes ved hjælp af den metode, der er anvendt til beregningen heraf.
BANKING ACTIVITIES SUBJECT TO BASIC INDICATOR APPROACH (BIA)
I denne model indberettes der oplysninger om positioner (alle/netto og lange/korte) og de relaterede kapitalgrundlagskrav for den specifikke risikokomponent af positionsrisiko i securitiseringer/resecuritiseringer i handelsbeholdningen (kan ikke indgå i korrelationshandelsporteføljen) opgjort efter standardmetoden.
This row shall present the amounts corresponding to activities subject to the BIA to calculate the own funds requirement for operational risk (Articles 315 and 316 of CRR).
MKR SA SEC-modellen omhandler kun kapitalgrundlagskrav for den specifikke risiko i forbindelse med securitiseringspositioner omhandlet i artikel 335 i forordning (EU) nr. 575/2013 sammenholdt med samme forordnings artikel 337.
BANKING ACTIVITIES SUBJECT TO STANDARISED (TSA)/ALTERNATIVE STANDARDISED (ASA) APPROACHES
Hvis securitiseringspositioner i handelsbeholdningen sikres med kreditderivater, finder forordningens artikel 346 og 347 anvendelse.
The own funds requirement calculated according to the TSA and ASA (Articles 317 to 319 of CRR) shall be reported.
Positioner, som tillægges en risikovægt på 1250 % kan alternativt fratrækkes den egentlige kernekapital (se artikel 243, stk. 1, litra b), artikel 244, stk. 1, litra b), og artikel 258 i forordning (EU) nr. 575/2013).
In the case of using the TSA, relevant indicator for each respective year shall be distributed in rows 030 to 100 amongst the business lines defined in Article 317, Table 2 of CRR.
I så fald skal disse positioner indberettes i række 460 i CA1.
The mapping of activities into business lines shall follow the principles described in Article 318 of CRR.
Artikel 102 og artikel 105, stk. 1, i forordning (EU) nr. 575/2013 sammenholdt med samme forordnings artikel 337 (securitiseringspositioner).
110-120
Artikel 258 i forordning (EU) nr. 575/2013.
Institutions using the ASA (Article 319 of CRR) shall report for the respective years the relevant indicator separately for each business line in the rows 030 to 050 and 080 to 100 and in the rows 110 and 120 for business lines “Commercial banking” and “Retail banking”.
Se forordningens artikel 328, stk. 2, for oplysninger om sondringen mellem lange og korte positioner.
Rows 110 and 120 shall present the amount of relevant indicator of activities subject to ASA distinguishing between those corresponding to the business line “Commercial banking” and those corresponding to the business line “Retail banking” (Article 319 of CRR).
OPDELING AF NETTOPOSITIONER EFTER RISIKOVÆGT
There can be amounts for the rows corresponding to “Commercial banking” and “Retail banking” under the TSA (rows 060 and 070) as well as under the ASA rows 110 and 120 (e.g. if a subsidiary is subject to TSA whereas the parent entity is subject to ASA).
Artikel 251, tabel 1, og artikel 261, stk. 1, tabel 4, i forordning (EU) nr. 575/2013.
BANKING ACTIVITIES SUBJECT TO ADVANCED MEASUREMENT APPROACHES AMA
Denne opdeling foretages separat for lange og korte positioner.
The relevant data for AMA institutions (Article 312 point 2 and Article 321 to 323 of CRR) shall be reported.
230-240 og 460-470
In the case of combined use of different approaches as indicated in Article 314 of CRR, information on relevant indicator for activities subject to AMA shall be reported.
250-260 og 480-490
LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR (OPR DETAILS)
Artikel 337, stk. 2, i forordning (EU) nr. 575/2013 sammenholdt med samme forordnings artikel 262.
This template summarises the information on the gross losses and loss recoveries registered by an institution in the last year according to event types and business lines.
Disse kolonner udfyldes, når institutter anvender den alternative tilsynsformelmetode (SFA), som bestemmer kapitalgrundlagskrav som en funktion af karakteristikken af sikkerhedspuljen og tranchens kontraktlige egenskaber.
“Gross loss” means a loss stemming from an operational risk event or event type — as referred to in Article 322(3)(b) of Regulation (EU) No 575/2013 — before recoveries of any type, without prejudice to 122.
270 og 500
“Recovery” means an independent occurrence related to the original operational risk loss that is separate in time, in which funds or inflows of economic benefits are received from first or third parties, such as insurers or other parties.
LOOK-THROUGH
“Rapidly recovered loss events” means operational risk events that lead to losses that are partly or fully recovered within five working days.
Artikel 253 og 254 samt artikel 256, stk. 5, i forordning (EU) nr. 575/2013.
In case of a rapidly recovered loss event, only the part of the loss that is not fully recovered (i.e. the loss net of the partial rapid recovery) shall be included into the gross loss definition.
IRB-metoden:
As a consequence, loss events that lead to losses that are fully recovered within five working days shall not be included into the gross loss definition, as well as into the OPR Details reporting at all.
Artikel 263, stk. 2 og 3, i forordning (EU) nr. 575/2013.
“Date of accounting” means the date when a loss or reserve/provision was first recognized in the Profit and Loss statement, against an operational risk loss.
Se forordningens artikel 265, stk. 1, og artikel 256, stk. 5, for oplysninger om førtidsindfrielse.
This date logically follows the “Date of occurrence” (i.e. the date when the operational risk event happened or first began) and the “Date of discovery” (i.e. the date on which the institution became aware of the operational risk event).
280-290 og 510-520
The Number of events is the number of operational risk events accounted for the first time within the reporting period.
Artikel 109, stk. 1, andet punktum, og artikel 259, stk. 3 og 4, i forordning (EU) nr. 575/2013.
The Total loss amount is the algebraic sum of the following elements:
Disse kolonner udfyldes, når instituttet anvender den interne vurderingsmetode til at bestemme kapitalkravene i forbindelse med likviditetsfaciliteter og kreditforbedringer, som banker (herunder tredjepartsbanker) yder til ABCP-conduiter.
i.
Den interne vurderingsmetode, som er baseret på ECAI's metodologier, anvendes kun på eksponeringer mod ABCP-conduiter, der har en intern rating svarende til »investment grade« ved indgåelsen.
The gross loss amounts pertinent to operational risk events “accounted for the first time” within the reporting period (e.g. direct charges, provisions, settlements);
Artikel 337, stk. 3, i forordning (EU) nr. 575/2013 sammenholdt med samme forordnings artikel 407.
the gross loss amounts pertinent to positive loss adjustments made within the reporting period (e.g. increase of provisions, linked loss events, additional settlements) of operational risk events “accounted for the first time” in previous reporting periods;
Artikel 14, stk. 2, i forordning (EU) nr. 575/2013.
the gross loss amounts pertinent to negative loss adjustments made within the reporting period — due to decrease of provisions — of operational risk events “accounted for the first time” in previous reporting periods.
FØR LOFT — VÆGTEDE LANGE/KORTE NETTOPOSITIONER OG SUMMEN AF VÆGTEDE LANGE OG KORTE NETTOPOSITIONER
The Number of events shall conventionally include also the events accounted for the first time in previous reporting periods and not yet reported in previous supervisory reports.
Artikel 337 i forordning (EU) nr. 575/2013 uden indregning af skønnet i forordningens artikel 335, der giver et institut mulighed for at begrænse vægten og nettopositionen til det højest mulige tab forbundet med misligholdelsesrisikoen.
The Total loss amount shall conventionally include also the elements as of Paragraph 124 pertinent to previous reporting periods and not yet reported in previous supervisory reports.
EFFER LOFT — VÆGTEDE LANGE/KORTE NETTOPOSITIONER OG SUMMEN AF VÆGTEDE LANGE OG KORTE NETTOPOSITIONER
The Maximum single loss is the largest single amount among those included in 124.i or 124.ii above.
Artikel 337 i forordning (EU) nr. 575/2013 med indregning af skønnet i forordningens artikel 335.
The Sum of the five largest losses is the sum of the five largest amounts among those included in 124.i or 124.ii above.
Den største af disse summer (efter loft) er lig med kapitalgrundlagskravet.
Therefore the figures in June have a six-month reference period (i.e. from 1/1 to 30/6 of the calendar year) while the figures in December have a twelve-month reference period (i.e. from 1/1 to 31/12 of the calendar year).
Fra og med 2015 skal instituttet i henhold til forordningens artikel 337, stk. 4, addere sine vægtede lange nettopositioner, uanset om de er lange eller korte (kolonne 600), for at beregne kapitalgrundlagskravene.
The information is presented by distributing the losses and recoveries above internal thresholds amongst business lines (as defined in Article 317 of CRR, Table 2 of CRR including the additional business line “Corporate items” as referred to in Article 322(3) point (b) of CRR) and event types (as defined in Article 324 of CRR), being possible that the losses corresponding to one event are distributed amongst several business lines.
Det samlede beløb for udestående securitiseringer (i handelsbeholdningen), som indberettes af det institut, der optræder som eksponeringsleverende institut og/eller investor og/eller organiserende institut.
Columns present the different event types and the totals for each business line, together with a memorandum item that shows the lowest internal threshold applied in the data collection of losses, revealing within each business line the lowest and the highest threshold if there is more than one threshold.
040, 070 og 100
Rows present the business lines, and within each business line, information on the number of events, the total loss amount, the maximum single loss, the sum of the five largest losses and the total loss recovery.
Artikel 4, stk. 1, nr. 61) og 62), i forordning (EU) nr. 575/2013.
The thresholds are set in Euro amounts and are included for comparability purposes of the reported losses among institutions;
020, 050, 080 og 110
therefore they do not necessarily relate with the minimum loss thresholds used for the internal loss data collection, to be reported in another section of the template.
ORGANISERENDE INSTITUT
number of events (row 910);
Hvis et organiserende institut også securitiserer sine egne aktiver, skal det indsætte oplysninger om sine egne securitiserede aktiver i rækkerne for det eksponeringsleverende institut.
maximum single loss (row 930);
OPDELING AF DEN SAMLEDE SUM AF VÆGTEDE LANGE OG KORTE NETTOPOSITIONER EFTER UNDERLIGGENDE TYPE
sum of the five largest losses (row 940) and
Artikel 337, stk. 4, sidste punktum, i forordning (EU) nr. 575/2013.
total loss recovery (row 950).
Opdelingen af underliggende aktiver følger klassificeringen i modellen SEC DETAILS (kolonnen »Type«):
Institutions report the losses in the respective columns 010 to 070 according to the event types as defined in Article 324 of CRR.
1 Pant i beboelsesejendom
Institutions that calculate their own funds requirement according to TSA or ASA can report the losses for which the event type is not identified in column 080.
2 Pant i erhvervsejendom
In column 080, for each business line, institutions report the total “number of events”, the total of “total loss amount” and the total of “total loss recovery” as the simple aggregation of the number of loss events, the total gross loss amounts and the total loss recovery amounts reported in columns 010 to 070.
3 Fordringer på kreditkort
The “maximum single loss” in column 080 is the maximum of the “maximum single gross losses” reported in columns 010 to 070.
4 Udlejning
For the sum of the five largest losses, in column 080 the sum of the five largest losses within one business line is reported.
5 Lån til selskaber eller SMV'er (behandles som selskaber)
Institutions report in the columns 090 and 100 the minimum loss thresholds they are using for the internal loss data collection in accordance with Article 322(3) point (c) of CRR, last sentence of CRR.
6 Forbrugerlån
If the institution applies only one threshold for in each business line, only the column 090 shall be filled in.
7 Tilgodehavender fra salg
In the case where there are different thresholds applied within the same regulatory business line, then the highest applicable threshold (column 100) shall be filled in as well.
8 Andre aktiver
010-850
9 Særligt dækkede obligationer og særligt dækkede realkreditobligationer
BUSINESS LINES:
10 Andre forpligtelser.
CORPORATE FINANCE, TRADING AND SALES, RETAIL BROKERAGE, COMMERCIAL BANKING, RETAIL BANKING, PAYMENT AND SETTLEMENT, AGENCY SERVICES, ASSET MANAGEMENT, CORPORATE ITEMS
MKR SA CTP-modellen fastlægger kapitalgrundlagskravet for den specifikke risiko ved positioner tildelt korrelationshandelsporteføljen (CTP) i medfør af artikel 335 sammenstillet med artikel 338, stk. 2 og 3, i forordning (EU) nr. 575/2013.
For a loss event that affects more than one business line the “total loss amount” is distributed among all the affected business lines.
Hvis CTP-positioner i handelsbeholdningen sikres med kreditderivater, finder forordningens artikel 346 og 347 anvendelse.
910-950
Der er kun én model for alle positioner i handelsbeholdningen, uanset om instituttet anvender standardmetoden eller IRB-metoden til at fastlægge risikovægten for hver af positionerne i overensstemmelse med forordningens tredje del, afsnit II, kapitel 5.
For each event type (column 010 to 080), the following information (Article 322(3) points b), c) and e) of CRR on total business lines (rows 910 to 950) has to be reported:
Artikel 102 og artikel 105, stk. 1, i forordning (EU) nr. 575/2013 i forbindelse med positioner tildelt korrelationshandelsporteføljen i medfør af artikel 338, stk. 2 og 3.
Number of events (row 910) the number of events above the internal threshold by event types for the total business lines shall be reported.
OPDELING AF NETTOPOSITIONER EFTER RISIKOVÆGT (STANDARD- OG IRB-METODEN)
This figure may be lower than the aggregation of the number of events by business lines since the events with multiple impacts (impacts in different business lines) shall be considered as one.
160 og 330
Of which, ≥ 10000 and < 20000, ≥ 20000 and < 100000, ≥ 100000 and < 1000000, ≥ 1000000 (rows 911 to 914)
ANDRE
the number of internal events included in the ranges defined in the pertinent rows shall be reported.