natgillin/translations-raw huggingface dataset:
Andre låneforpligtelser
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”, and;
Andre forpligtelser er punkterne i bilag I til forordning (EU) nr. 575/2013, som ikke er anført i de tidligere kategorier.
“Profit or loss after tax from discontinued operations”.
Eksponeringsværdien af en enkelt retlig forpligtelse, der følger af en aftale om netting på tværs af produkter med det indberettende instituts modpart, indberettes i denne kolonne.
GROUP STRUCTURE (40)
Indirekte eksponeringer
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
Artikel 403 i forordning (EU) nr. 575/2013.
All subsidiaries regardless the activity they perform shall be reported.
I henhold til artikel 403 i forordning (EU) nr. 575/2013 kan et kreditinstitut benytte substitutionsmetoden, hvis tredjemand har stillet sikkerhed for en eksponering mod en kunde, eller hvis en sådan eksponering er sikret ved sikkerhedsstillelse udstedt af tredjemand.
Securities classified as “Financial assets held for trading”, “Financial assets designated at fair value through profit or loss”, “Available-for-sale financial assets” and Treasury shares, that is to say, own shares of reporting institution owned by it, shall be excluded from the scope of this template.
Den beskyttede oprindelige referenceeksponering (direkte eksponering) skal trækkes fra eksponeringen mod den oprindelige låntager i kolonnerne for »Anerkendte kreditrisikoreduktionsteknikker«.
“LEI code” includes the LEI code of the investee;
Dette gælder også for garantier, der gives inden for en gruppe af indbyrdes forbundne kunder.
The entity code is a row identifier and shall be unique for each row in template 40.1.
Instituttet skal indberette den oprindelige størrelse af de indirekte eksponeringer i den kolonne, der svarer til den type direkte eksponering, der er garanteret eller sikret ved sikkerhedsstillelse.
“Entity name” includes the name of the investee;
Når den garanterede direkte eksponering er et gældsinstrument, skal størrelsen af den »Indirekte eksponering«, der tildeles garantistilleren, f.eks. indberettes i kolonnen »Gældsinstrumenter«.
“Entry date” means the date in which the investee entered within the “scope of the group”;
Eksponeringer, der opstår som følge af credit-linked notes, indberettes i denne blok af kolonner i henhold til artikel 399 i forordning (EU) nr. 575/2013.
“Share capital” means the total amount of capital issued by the investee as at the reference date;
Se kolonne 060.
“Equity of Investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” include the amounts of these items in the last financial statements of the investee;
Se kolonne 070.
“Residence of investee” means the country of residence of the investee.
Se kolonne 080.
“Sector of investee” means the sector of counterparty as defined in paragraph 35 of Part 1;
Værdien af disse kolonner skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
“NACE code” shall be provided on the basis of the principal activity of the investee.
Se kolonne 090.
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”);
Se kolonne 100.
for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
Se kolonne 110.
“Accumulated equity interest (%)” is the percentage of ownership instruments held by the institution as of the reference date;
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
“Accounting treatment [Accounting Group]” shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
(-) Værdijusteringer og hensættelser
“Accounting treatment [CRR Group]” shall indicate the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Artikel 34, 24, 110 og 111 i forordning (EU) nr. 575/2013.
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Værdijusteringer og hensættelser anført i de tilsvarende regnskabsregler (direktiv 86/635/EØS eller forordning (EF) nr. 1606/2002), som påvirker værdiansættelsen af eksponeringer i henhold til artikel 24 og 110 i forordning (EU) nr. 575/2013.
“Acquisition cost” means the amount paid by the investors;
Værdijusteringer og hensættelser mod bruttoeksponeringen i kolonne 040 indberettes i denne kolonne.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
(-) Eksponeringer, der fratrækkes kapitalgrundlaget
“Fair value of the investments for which there are published price quotations” means the price at the reference date;
Artikel 390, stk. 6, litra e), i forordning (EU) nr. 575/2013.
it shall be provided only if the instruments are quoted.
Eksponeringer, der fratrækkes kapitalgrundlaget, som skal angives i de forskellige kolonner for Oprindelig eksponering i alt, indberettes.
The following information shall be reported on an “instrument-by-instrument” basis:
Eksponeringsværdi inden anvendelse af undtagelser og kreditrisikoreduktion
“Security code” includes the ISIN code of the security.
Artikel 394, stk. 1, litra b), i forordning (EU) nr. 575/2013.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
Institutter skal indberette eksponeringsværdien inden hensyntagen til virkningen af evt. kreditrisikoreduktion.
“Security code” and “Holding company code” are a composite row identifier, and together shall be unique for each row in template 40.2;
Den eksponeringsværdi, der indberettes i denne kolonne, skal være det beløb, der bruges til at bestemme, om en eksponering er en stor eksponering i henhold til definitionen i artikel 392 i forordning (EU) nr. 575/2013.
“Holding company code” is the identification code of the entity within the group that holds the investment;
Dette omfatter den oprindelige eksponering efter fratrækning af værdijusteringer og hensættelser og størrelsen af eksponeringer fratrukket kapitalgrundlaget.
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
% af det justerede kapitalgrundlag
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27 A shall be reported in this template.
Artikel 4, stk. 1, nr. 71), litra b), og artikel 395 i forordning (EU) nr. 575/2013.
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
Det indberettede beløb skal være andelen af eksponeringsværdien inden anvendelse af undtagelser og kreditrisikoreduktion i forhold til instituttets justerede kapitalgrundlag som defineret i artikel 4, stk. 1, nr. 71), litra b), i forordning (EU) nr. 575/2013.
“Hybrid contracts” includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
(-) Anerkendte kreditrisikoreduktionsteknikker
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the “fair value option” that are reported in template 41.2.
Artikel 399 og artikel 401-403 i forordning (EU) nr. 575/2013.
“Held for trading” includes the carrying amount of hybrid financial instruments classified, as a whole, as “financial assets held for trading” or “financial liabilities held for trading”; that is it includes non-separated hybrid instruments in their entirely.
Kreditrisikoreduktionsteknikker som defineret i artikel 4, stk. 1, nr. 57), i forordning (EU) nr. 575/2013.
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
Med henblik på denne indberetning anvendes de kreditrisikoreduktionsteknikker, der er anerkendt i tredje del, afsnit II, kapitel 3 og 4, i forordning (EU) nr. 575/2013 i overensstemmelse med artikel 401, 402 og 403 i forordning (EU) nr. 575/2013.
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
(-) Substitutionsvirkning af anerkendte kreditrisikoreduktionsteknikker
CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Størrelsen af finansieret og ikkefinansieret kreditafdækning, som skal indberettes i disse kolonner, skal svare til de eksponeringer, der er garanteret af tredjemand eller sikret ved sikkerhedsstillelse udstedt af tredjemand, hvis instituttet beslutter at betragte eksponeringen som opstået hos garantistilleren eller udstederen af sikkerhedsstillelse.
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
(-) Gældsinstrumenter
“Other intangible assets” include all other intangible assets than goodwill.
(-) Aktieinstrumenter
PROVISIONS (43)
(-) Derivater
This template includes reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements.
(-) Ikkebalanceførte poster
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Værdien af disse kolonner angives uden anvendelse af konverteringsfaktorer.
These templates include accumulated information of all defined benefit plans of the institution.
(-) Låneforpligtelser
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
(-) Finansielle garantier
“Components of net defined benefit plan assets and liabilities” shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
(-) Andre forpligtelser
“Net defined benefit assets” includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
The amount of this item and the amount recognized in the memo item “Fair value of any right to reimbursement recognized as asset” are included in the item “Other assets” of the balance sheet.
Artikel 401 i forordning (EU) nr. 575/2013.
“Movements in defined benefit obligations” shows the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Instituttet skal indberette størrelsen af finansieret kreditrisikoafdækning som defineret i artikel 4, stk. 1, nr. 58), i forordning (EU) nr. 575/2013, som fratrækkes eksponeringsværdien som følge af anvendelsen af artikel 401 i forordning (EU) nr. 575/2013.
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
(-) Fast ejendom
The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.
Artikel 402 i forordning (EU) nr. 575/2013.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Instituttet skal indberette de beløb, der er fratrukket eksponeringsværdien som følge af anvendelsen af artikel 402 i forordning (EU) nr. 575/2013.
“Pension and similar expenses” includes the amount recognized in the period as staff expenses for any post — employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds.
(-) Undtagne beløb
“Share based payments” include the amount recognized in the period as staff expenses for share based payments.
Artikel 400 i forordning (EU) nr. 575/2013.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Instituttet skal indberette de beløb, der er undtaget fra LE-ordningen.
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset;
Eksponeringsværdi efter anvendelse af undtagelser og kreditrisikoreduktion
each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
Artikel 394, stk. 1, litra d), i forordning (EU) nr. 575/2013.
Other operating income and expenses shall be broken down according to the following items:
Instituttet skal indberette eksponeringsværdien efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion beregnet med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013.
fair value adjustments on tangible assets measured using the fair value model;
I denne kolonne angives det beløb, der skal tages hensyn til, for at overholde grænsen for store eksponeringer i artikel 395 i forordning (EU) nr. 575/2013.
rental income and direct operating expenses from investment property;
Instituttet skal indberette den samlede eksponeringsværdi efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion, som er uden for handelsbeholdningen.
income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Instituttet skal indberette andelen af eksponeringsværdien inden anvendelse af undtagelser og kreditrisikoreduktion i forhold til instituttets justerede kapitalgrundlag som defineret i artikel 4, stk. 1, nr. 71), litra b), i forordning (EU) nr. 575/2013.
“Operating leases other than investment property” includes, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
Instituttet 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.
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
Kolonne 010 og 020 er en sammensat ID-kode for rækken og skal tilsammen være unik for hver enkelt række i modellen.
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
Koden for den enkelte modpart, der tilhører grupper af indbyrdes forbundne kunder, indberettes.
Other” or “Other operating expenses.
Gruppekode
Other”
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes.
STATEMENT OF CHANGES IN EQUITY (46)
Hvis der ikke findes en unik kode på nationalt plan, indberettes den kode i C 28.00 (LE2), der anvendes ved indberetning af eksponeringer for gruppen af indbyrdes forbundne kunder.
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Hvis en kunde tilhører flere grupper af indbyrdes forbundne kunder, indberettes denne som medlem af alle grupperne af indbyrdes forbundne kunder.
NON-PERFORMING EXPOSURES (18)
Se kolonne 030 i LE2-modellen.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
Type af forbindelse
material exposures which are more than 90 days past due;
Typen af forbindelse mellem den enkelte enhed og gruppen af indbyrdes forbundne kunder angives ved hjælp af enten:
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
»b« som omhandlet i artikel 4, stk. 1, nr. 39), litra b), i forordning (EU) nr. 575/2013 (indbyrdes forbindelse).
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
Når finansielle instrumenter i LE2-modellen leveres til hele gruppen af indbyrdes forbundne kunder, fordeles de til de enkelte modparter i LE3-modellen i overensstemmelse med instituttets forretningskriterier.
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
De øvrige instrukser er de samme som for LE2-modellen.
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.
C 30.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4-modellen)
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Koden er en ID-kode for rækken og skal være unik for hver enkelt række i tabellen.
Materiality shall be assessed in accordance with Article 178 of CRR.
Se kolonne 010 i LE1-modellen.
For the purpose of template 18, “exposures” includes all debt instruments (loans and advances which include also cash balances at central banks and other demand deposits and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Løbetidskurve for eksponeringen
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013.
loan commitments given;
Instituttet skal indberette disse oplysninger for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor.
financial guarantees given;
Løbetidskurvene defineres med et månedligt interval op til et år, med et kvartalsvist interval fra et år op til tre år og med større intervaller fra og med tre år.
other commitments given.
Hver eksponeringsværdi inden anvendelse af undtagelser og kreditrisikoreduktion (kolonne 210 i LE2-modellen) indberettes med hele det udestående beløb i den respektive løbetidskurv for dens forventede restløbetid.
Exposures include non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
For »forward deposits« betyder det specifikt løbetidsstrukturen for indskuddet.
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”).
For finansielle garantier betyder det løbetidsstrukturen for det underliggende finansielle aktiv.
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:
I tilfælde af indirekte eksponeringer baseres fordelingen mellem løbetidskurve på løbetiden for de garanterede operationer, der genererer den direkte eksponering.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor:
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;
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen)
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.
Instituttet skal bruge LE5-modellen til at indberette data vedrørende eksponeringer mod enkelte modparter, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE4-modellen.
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.
Kolonne 010 og 020 er en sammensat ID-kode for rækken og skal tilsammen være unik for hver enkelt række i modellen.
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.
Se kolonne 010 i LE3-modellen.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Se kolonne 020 i LE3-modellen.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Løbetidskurve for eksponeringerne
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;
Se kolonne 020-050 i LE4-modellen.«
the debtor does not have any amount past-due by more than 90 days.
BILAG VII
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.
»BILAG XVII
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
INDBERETNING AF AKTIVBEHÆFTELSER
In case of non-performing exposures with forbearance measures [6], those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
REGNSKABSSTANDARD
exposures are not considered to be impaired or defaulted;
ANVENDELSESOMFANG
one year has passed since the forbearance measures were applied;
INSTRUKSER RELATEREDE TIL INDBERETNINGSSKEMAER
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
DEL A:
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
OVERSIGT OVER BEHÆFTELSE
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
INDBERETNINGSKEMA:
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.