natgillin/translations-raw huggingface dataset:
Eksponeringer sikret ved pant i fast ejendom
Article 235 of CRR describes the computation procedure of the exposure which is fully protected by unfunded protection.
Andre poster
Article 236 of CRR describes the computation procedure of exposure which is fully protected by unfunded protection in the case of full protection/partial protection — equal seniority.
Alle andre eksponeringsklasser (ikke opdelte eksponeringsklasser), som omfatter eksponeringer mod centralregeringer eller centralbanker, eksponeringer mod regionale eller lokale myndigheder, eksponeringer mod offentlige enheder, eksponeringer mod multilaterale udviklingsbanker, eksponeringer mod internationale organisationer, eksponeringer mod institutter, eksponeringer mod selskaber og detaileksponeringer.
Reporting of exposures to obligors (immediate counterparties) and protection providers which are assigned to the same exposure class shall be done as an inflow as well as an outflow to the same exposure class.
Ved eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er, hvor undersøgelsesmetoden i artikel 132, stk. 3-5, i forordning (EU) nr. 575/2013 anvendes, skal de underliggende individuelle eksponeringer vurderes og klassificeres på den tilsvarende række for risikovægt i overensstemmelse med deres behandling, men alle de individuelle eksponeringer skal klassificeres i eksponeringsklassen for eksponeringer i form af andele eller aktier i CIU'er.
The exposure type does not change because of unfunded credit protection.
I et andet trin omfordeles eksponeringerne til eksponeringsklassen for udbyderen af kreditrisikoafdækning som følge af kreditrisikoreduktionsteknikker med substitutionsvirkninger.
If an exposure is secured by an unfunded credit protection, the secured part is assigned as an outflow e.g. in the exposure class of the obligor and as an inflow in the exposure class of the protection provider.
BESLUTNINGSTRÆ FOR FORDELINGEN AF DEN OPRINDELIGE EKSPONERING FØR ANVENDELSE AF KONVERTERINGSFAKTORER TIL EKSPONERINGSKLASSER EFTER STANDARDMETODEN I FORORDNING (EU) NR.
However, the type of the exposure does not change due to the change of the exposure class.
575/2013
The substitution effect in the COREP reporting framework shall reflect the risk weighting treatment effectively applicable to the covered part of the exposure.
Oprindelig eksponering før anvendelse af konverteringsfaktorer
As such, the covered part of the exposure is risk weighted according to the SA approach and shall be reported in the CR SA template.
Kan den tildeles eksponeringsklassen i artikel 112, litra m)?
Reporting of Counterparty Credit Risk
Securitiseringspositioner
Exposures stemming from Counterparty Credit Risk positions shall be reported in templates CR SA or CR IRB independent from whether they are Banking Book items or Trading Book items.
Kan den tildeles eksponeringsklassen i artikel 112, litra k)?
The CR SA templates provide the necessary information on the calculation of own funds requirements for credit risk according to the standardised approach.
Poster forbundet med særlig stor risiko (se også artikel 128)
In particular, they provide detailed information on:
Kan den tildeles eksponeringsklassen i artikel 112, litra p)?
the distribution of the exposure values according to the different, exposure types, risk weights and exposure classes;
Aktieeksponeringer (se også artikel 133)
the amount and type of credit risk mitigation techniques used for mitigating the risks.
Kan den tildeles eksponeringsklassen i artikel 112, litra j)?
Scope of the CR SA template
Kan den tildeles eksponeringsklassen i artikel 112, litra l) og o)?
According to Article 112 of CRR each SA exposure shall be assigned to one of the 16 SA exposure classes in order to calculate the own funds requirements.
Eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er
The information in CR SA is requested for the total exposure classes and individually for each of the exposure classes as defined for the standardised approach.
Eksponeringer i form af særligt dækkede obligationer og særligt dækkede realkreditobligationer (se også artikel 129)
The total figures as well as the information of each exposure class are reported in a separate dimension.
Disse to eksponeringsklasser hænger ikke sammen (se bemærkninger til undersøgelsesmetoden i svaret ovenfor).
However the following positions are not within the scope of CR SA:
Tildelingen til en af dem er derfor ukompliceret.
Exposures assigned to exposure class ‘items representing securitisation positions’ according to Article 112 (m) of CRR which shall be reported in the CR SEC templates.
Kan den tildeles eksponeringsklassen i artikel 112, litra i)?
Exposures deducted from own funds.
Eksponeringsklasserne nedenfor hænger ikke sammen.
The scope of the template are all exposures for which the own funds requirements are calculated according to part 3 title II chapter 2 of CRR in conjunction with part 3 title II chapter 4 and 6 of CRR.
Eksponeringer mod centralregeringer eller centralbanker
Institutions that apply Article 94(1) of CRR also need to report their trading book positions in this template when they apply part 3 title II chapter 2 of CRR to calculate the own funds requirements thereof (part 3 title II chapter 2 and 6 and title V of CRR).
Eksponeringer mod regionale eller lokale myndigheder
Therefore the template provides not only detailed information on the type of the exposure (e.g. on balance sheet/off balance sheet items), but also information on the allocation of risk weights within the respective exposure class.
Eksponeringer mod offentlige enheder
In addition CR SA includes memorandum items in rows 290 to 320 in order to collect further information about exposures secured by mortgages on immovable property and exposures in default.
Eksponeringer mod multilaterale udviklingsbanker
These memorandum items shall only be reported for the following exposure classes:
Eksponeringer mod internationale organisationer
Central governments or central banks (Article 112 point (a) of CRR)
Eksponeringer mod institutter
Regional governments or local authorities (Article 112 point (b) of CRR)
Eksponeringer mod selskaber
Public sector entities (Article 112 point (c) of CRR)
Detaileksponeringer
Institutions (Article 112 point (f) of CRR)
Præcisering af anvendelsesområdet for specifikke eksponeringsklasser omhandlet i artikel 112 i forordning (EU) nr. 575/2013
Corporates (Article 112 point (g) of CRR)
Eksponeringsklassen »Institutter«
Retail (Article 112 point (h) of CRR).
Koncerninterne eksponeringer i henhold til artikel 113, stk. 6 og 7, i forordning (EU) nr. 575/2013 indberettes på følgende måde:
The reporting of the memorandum items affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of CRR nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA.
Eksponeringer, der opfylder kravene i artikel 113, stk. 7, i forordning (EU) nr. 575/2013, indberettes i de respektive eksponeringsklasser, hvor de skulle indberettes, hvis de ikke var koncerninterne eksponeringer.
The memorandum rows provide additional information about the obligor structure of the exposure classes 'in default' or 'secured by immovable property'.
I henhold til forordningens artikel 113, stk. 6 og 7, »kan et institut med forbehold af de kompetente myndigheders forudgående godkendelse beslutte ikke at anvende kravene i stk. 1 på instituttets eksponeringer mod en modpart, som er dets moderselskab, dets datterselskab, et datterselskab af dets moderselskab eller en virksomhed, med hvilken der består en forbindelse som i artikel 12, stk. 1, i direktiv 83/349/EØF«.
Here exposures shall be reported where the obligors would have been reported in the exposure classes ‘Central governments or central banks’, ‘Regional governments or local authorities’, ‘Public sector entities’, ‘Institutions’, ‘Corporates’ and ‘Retail’ of CR SA, if those exposures were not assigned to the exposure classes 'in default' or 'secured by immovable property'.
Det betyder, at koncerninterne modparter ikke nødvendigvis er institutter, men også virksomheder, der er tildelt andre eksponeringsklasser, f.eks. virksomheder, der yder accessoriske tjenester, eller virksomheder som defineret i artikel 12, stk. 1, i direktiv 83/349/EØF.
E.g. if an exposure, the risk exposure amounts of which are calculated subject to Article 127 of CRR and the value adjustments are less than 20 %, then this information is reported in CR SA, row 320 in the total and in the exposure class ‘in default’.
Koncerninterne eksponeringer skal derfor indberettes i den tilsvarende eksponeringsklasse.
If this exposure, before it defaulted, was an exposure to an institution then this information shall also be reported in row 320 of exposure class 'institutions'.
Eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer«
Assignment of exposures to exposure classes under the Standardised Approach
Eksponeringer opgjort efter standardmetoden tildeles eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer« på følgende måde:
In order to ensure a consistent categorisation of exposures into the different exposure classes as defined in Article 112 of CRR the following sequential approach shall be applied:
Eksponeringsklassen »CIU'er«
In the first step the Original exposure pre conversion factors is classified into the corresponding (original) exposure class as referred to in Article 112 of CRR, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Hvis muligheden i henhold til artikel 132, stk. 5, i forordning (EU) nr. 575/2013 anvendes, skal eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er indberettes som balanceførte poster i overensstemmelse med forordningens artikel 111, stk. 1, første punktum.
In a second step the exposures may be redistributed to other exposure classes due to the application of credit risk mitigation (CRM) techniques with substitution effects on the exposure (e.g. guarantees, credit derivatives, financial collateral simple method) via inflows and outflows.
Eksponeringsværdien uden hensyntagen til værdijusteringer og hensættelser, konverteringsfaktorer og virkningen af kreditrisikoreduktionsteknikker med følgende forbehold i medfør af artikel 111, stk. 2, i forordning (EU) nr. 575/2013:
The following criteria apply for the classification of the Original exposure pre conversion factors into the different exposure classes (first step) without prejudice to the subsequent redistribution caused by the use of CRM techniques with substitution effects on the exposure or to the treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
For derivater, genkøbstransaktioner, indlåns- eller udlånstransaktioner i værdipapirer eller råvarer, transaktioner med lang afviklingstid og margenlånetransaktioner opgjort i henhold til tredje del, afsnit II, kapitel 6, i forordning (EU) nr. 575/2013, skal den oprindelige eksponering svare til eksponeringsværdien for modpartsrisiko opgjort efter de metoder, der er fastsat i forordningens tredje del, afsnit II, kapitel 6.
For the purpose of classifying the original exposure pre conversion factor in the first step, the CRM techniques associated to the exposure shall not be considered (note that they shall be considered explicitly in the second phase) unless a protection effect is intrinsically part of the definition of an exposure class as it is the case in the exposure class mentioned in Article 112 point (i) of CRR (exposures secured by mortgages on immovable property).
Eksponeringsværdier for lejekontrakter er omhandlet i artikel 134, stk. 7, i forordning (EU) nr. 575/2013.
Article 112 of CRR does not provide criteria for disjoining the exposure classes.
Ved balanceført netting, jf. artikel 219 i forordning (EU) nr. 575/2013, skal eksponeringsværdierne indberettes som modtaget kontant sikkerhed.
This might imply that one exposure could potentially be classified in different exposure classes if no prioritisation in the assessment criteria for the classification is provided.
Ved masternettingaftaler, der omfatter genkøbstransaktioner og/eller indlåns- eller udlånstransaktioner i værdipapirer eller råvarer og/eller andre kapitalmarkedstransaktioner, der er omhandlet i tredje del, afsnit II, kapitel 6, i forordning (EU) nr. 575/2013, skal virkningen af finansieret kreditrisikoafdækning i form af masternettingaftaler, jf. artikel 220, stk. 4, i forordning (EU) nr. 575/2013, indberettes i kolonne 010.
The most obvious case arises between exposures to institutions and corporate with a short-term credit assessment (Article 112 point (n) of CRR) and exposures to institutions (Article 112 point (f) of CRR)/exposures to corporates (Article 112 point (g) of CRR).
Ved masternettingaftaler, der omfatter genkøbstransaktioner i henhold til forordningens tredje del, afsnit II, kapitel 6, skal E* som beregnet i forordningens artikel 220 og 221 indberettes i kolonne 010 i CR SA-modellen.
In this case it is clear that there is an implicit prioritisation in the CRR since it shall be assessed first if a certain exposure fit for being assigned to Short-term exposures to institutions and corporate and only afterwards do the same process for exposures to institutions and exposures to corporates.
(-) Værdijusteringer og hensættelser i forbindelse med den oprindelige eksponering
Otherwise it is obvious that the exposure class mentioned in Article 112 point (n) of CRR shall never be assigned an exposure.
Artikel 24 og 110 i forordning (EU) nr. 575/2013.
The example provided is one of the most obvious examples but not the only one.
Værdijusteringer og hensættelser til kredittab, som foretages i henhold til de regnskabsregler, der gælder for den indberettende enhed.
It is worth noting that the criteria used for establishing the exposure classes under the standardised approach are different (institutional categorisation, term of the exposure, past due status, etc.) which is the underlying reason for non disjoint groupings.
Eksponering efter indregning af værdijusteringer og hensættelser
For a homogeneous and comparable reporting it is necessary to specify prioritisation assessment criteria for the assignment of the Original exposure pre conversion factor by exposure classes, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Poster, der skal indberettes her:
An exposure class shall be given priority to others in the assessment ranking in the decision tree (i.e. it shall be first assessed if an exposure can be assigned to it, without prejudice to the outcome of that assessment) if otherwise no exposures would potentially be assigned to it.
sikkerhedsstillelse indregnet i henhold til den enkle metode for finansielle sikkerheder
This would be the case when in the absence of prioritisation criteria one exposure class would be a subset of others.
anerkendt ufinansieret kreditrisikoafdækning.
As such the criteria graphically depicted in the following decision tree would work on a sequential process.
Se også instrukserne i punkt 4.1.1.
With this background the assessment ranking in the decision tree mentioned below would follow the following order:
Ufinansieret kreditrisikoafdækning: justerede værdier (Ga)
Securitisation positions;
Artikel 235 i forordning (EU) nr. 575/2013.
Items associated with particular high risk;
Artikel 239, stk. 3, i forordning (EU) nr. 575/2013 definerer den justerede værdi Ga af en ufinansieret kreditrisikoafdækning.
Exposures in default;
Garantier
Exposures in the form of units or shares in collective investment undertakings (‘CIU’)/Exposures in the form of covered bonds (disjoint exposure classes);
Artikel 203 i forordning (EU) nr. 575/2013.
Exposures secured by mortgages on immovable property;
Ufinansieret kreditrisikoafdækning som defineret i artikel 4, stk. 1, nr. 59), i forordning (EU) nr. 575/2013, som ikke er kreditderivater.
Other items;
Kreditderivater
Exposures to institutions and corporates with a short-term credit assessment;
Artikel 204 i forordning (EU) nr. 575/2013.
All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.
Finansieret kreditrisikoafdækning
In the case of exposures in the form of units or shares in collective investment undertakings and where the look through approach (Article 132(3) to (5) of CRR) is used, the underlying individual exposures shall be considered and classified into their corresponding risk weight line according to their treatment, but all the individual exposures shall be classified within the exposure class of exposures in the form of units or shares in collective investment undertakings (‘CIU’).
Disse kolonner henviser til finansieret kreditrisikoafdækning som omhandlet i artikel 4, stk. 1, nr. 58), og artikel 196, 197 og 200 i forordning (EU) nr. 575/2013.
In the case of ‘nth’ to default credit derivatives specified in Article 134(6) of CRR, if they are rated, they shall be directly classified as securitisation positions.
Beløbene skal ikke omfatte masternettingaftaler (allerede indregnet i oprindelig eksponering før anvendelse af konverteringsfaktorer).
If they are not rated, they shall be considered in the ‘Other items’ exposure class.
Credit linked notes og balanceførte nettingpositioner, der opstår i forbindelse med balanceførte nettingaftaler i henhold til artikel 218 og 219 i forordning (EU) nr. 575/2013, behandles som kontant sikkerhed.
In this latter case the nominal amount of the contract shall be reported as the Original exposure pre conversion factors in the line for ‘Other risk weights’ (the risk weight used shall be that specified by the sum indicated under Article 134(6) of CRR.
Finansiel sikkerhed: den enkle metode
In a second step, as a consequence of credit risk mitigation techniques with substitution effects, exposures shall be reallocated to the exposure class of the protection provider.
Artikel 222, stk. 1-2, i forordning (EU) nr. 575/2013.
DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH ACCORDING TO CRR
Anden finansieret kreditrisikoafdækning
Original exposure pre conversion factors
Artikel 232 i forordning (EU) nr. 575/2013.
Does it fit for being assigned to the exposure class of Article 112 (m)?
Artikel 222, stk. 3, artikel 235, stk. 1 og 2, og artikel 236 i forordning (EU) nr. 575/2013.
Securitisation positions
Udgående pengestrømme svarer til den dækkede del af den oprindelige eksponering før anvendelse af konverteringsfaktorer, som fratrækkes låntagerens eksponeringsklasse og efterfølgende tildeles eksponeringsklassen for udbyderen af kreditrisikoafdækning.
Does it fit for being assigned to the exposure class of Article 112point (k)?
Dette beløb betragtes som en indgående pengestrøm i eksponeringsklassen for udbyderen af kreditrisikoafdækning.
Items associated with particular high risk (also see Article 128)
Indgående og udgående pengestrømme i samme eksponeringsklasser skal også indberettes.
Does it fit for being assigned to the exposure class of Article 112 point (p)?
Eksponeringer, der opstår i forbindelse med indgående og udgående pengestrømme fra og til andre modeller, skal også medregnes.
Equity exposures (also see Article 133)
Eksponeringen efter indregning af værdijusteringer samt indgående og udgående pengestrømme, der opstår i forbindelse med KREDITRISIKOREDUKTIONSTEKNIKKER MED SUBSTITUTIONSVIRKNINGER PÅ EKSPONERINGEN
Does it fit for being assigned to the exposure class of Article 112 point (j)?
KREDITRISIKOREDUKTIONSTEKNIKKER, DER PÅVIRKER EKSPONERINGEN.
Does it fit for being assigned to the exposure classes of Article 112 points (l) and (o)?
FINANSIERET KREDITRISIKOAFDÆKNING, DEN UDBYGGEDE METODE FOR FINANSIELLE SIKKERHEDER
Exposures in the form of units or shares in collective investment undertakings (CIU)
Artikel 223-228 i forordning (EU) nr. 575/2013.
Exposures in the form of covered bonds (also see Article 129)
Credit linked notes er også omfattet (artikel 218 i forordning (EU) nr. 575/2013)
These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above).
Credit linked notes og balanceførte nettingpositioner, der opstår i forbindelse med balanceførte nettingaftaler i henhold til artikel 218 og 219 i forordning (EU) nr. 575/2013, behandles som kontant sikkerhedspulje.
Therefore the assignment to one of them is straightforward.
Virkningen af sikkerhedsstillelsen efter den udbyggede metode for finansielle sikkerheder for en eksponering, der dækkes af en anerkendt finansiel sikkerhed, beregnes som fastsat i artikel 223-228 i forordning (EU) nr. 575/2013.
Does it fit for being assigned to the exposure class of Article 112 point (i)?
Volatilitetsjustering af eksponering
Exposures secured by mortgages on immovable property (also see Article 124)
Artikel 223, stk. 2-3, i forordning (EU) nr. 575/2013.
Does it fit for being assigned to the exposure class of Article 112 point (q)?
Det beløb, der skal indberettes, er resultatet af volatilitetsjusteringen af eksponeringen (Eva-E) = E*He.
Does it fit for being assigned to the exposure class of Article 112 point (n)?
(-) Justeret værdi af finansiel sikkerhed (Cvam)
Exposures to institutions and corporates with a short-term credit assessment
Artikel 239, stk. 2, i forordning (EU) nr. 575/2013.
The exposure classes below are disjoint among themselves.
Heraf: Volatilitets- og løbetidsjusteringer
Exposures to multilateral development banks
Artikel 223, stk. 1, og artikel 239, stk. 2, i forordning (EU) nr. 575/2013.
Exposures to international organisations
Det beløb, der skal indberettes, er den samlede virkning af volatilitets- og løbetidsjusteringer (Cvam-C) = C*[(1-Hc-Hfx)*(t-t*)/(T-t*)-1], hvor virkningen af volatilitetsjustering er (Cva-C) = C*[(1-Hc-Hfx)-1], og virkningen af løbetidsjustering er (Cvam-Cva) = C*(1-Hc-Hfx)*[(t-t*)/ (T-t*)-1]
Exposures to institutions
Fuldt justeret eksponeringsværdi (E*)
Exposures to corporates
Artikel 220, stk. 4, artikel 223, stk. 2-5, og artikel 228, stk. 1, i forordning (EU) nr. 575/2013.
Retail exposures
Opdeling af fuldt justeret eksponeringsværdi for ikkebalanceførte poster efter konverteringsfaktor
Clarifications on the scope of some specific exposure classes referred to in Article 112 of CRR
Artikel 111, stk. 1, og artikel 4, stk. 1, nr. 56), i forordning (EU) nr. 575/2013.
Exposure Class ‘Institutions’
Se også artikel 222, stk. 3, og artikel 228, stk. 1, i forordning (EU) nr. 575/2013.
Reporting of intra-group exposures according to Article 113(6) to (7) of CRR shall be done as follows:
Eksponeringsværdi
Exposures which fulfil the requirements of Article 113(7) of CRR shall be reported in the respective exposure classes where they would be reported if they were no intra-group exposures.
Tredje del, afsnit II, kapitel 4, afdeling 4, i forordning (EU) nr. 575/2013.
According Article 113(6) and (7) of CRR ‘an institution may, subject to the prior approval of the competent authorities, decide not to apply the requirements of paragraph 1 of this Article to the exposures of that institution to a counterparty which is its parent undertaking, its subsidiary, a subsidiary of its parent undertaking or an undertaking linked by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC.’