natgillin/translations-raw huggingface dataset:
Forlængelsen har ikke ført til, at eksponeringen klassificeres som misligholdt.
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
Eksponeringen blev ikke anset for at være misligholdt på den dato, hvor foranstaltningerne vedrørende henstand blev forlænget.
All derivatives shall be classified into the following risk categories:
Hvis der indføres yderligere foranstaltninger vedrørende henstand over for en ikkemisligholdt eksponering med henstand, som er omfattet af en prøveperiode, og som var i kategorien »misligholdte eksponeringer« og er blevet omklassificeret, eller som har været forfalden i over 30 dage, klassificeres den som misligholdt.
Interest rate Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Ikkemisligholdte eksponeringer med henstand omfattet af en prøveperiode«.
This category is restricted to those deals where all the legs are exposed to only one currency's interest rate.
»Misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand« omfatter eksponeringer med henstand, som opfylder kriterierne for at blive anset for at være misligholdte og medregnes i kategorien misligholdte eksponeringer.
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
Sådanne misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand omfatter følgende:
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
eksponeringer, som er blevet misligholdte på grund af anvendelsen af foranstaltningerne vedrørende henstand
Equity Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
eksponeringer, som var misligholdte før forlængelsen af foranstaltningerne vedrørende henstand
Foreign exchange and gold These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
eksponeringer med henstand, som var i kategorien for ikkemisligholdte eksponeringer og er blevet omklassificeret, herunder eksponeringer, som er blevet omklassificeret i henhold til punkt 179.
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
Hvis der anvendes foranstaltninger vedrørende henstand på misligholdte eksponeringer, indberettes disse eksponeringer med henstand særskilt i kolonnen »heraf: misligholdte eksponeringer med henstand«.
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
Eksponeringer med henstand, der klassificeres som kassebeholdninger i centralbanker og andre anfordringsindskud, indberettes i række 070 samt i række 080 og 100 i model 19.
Gold contracts include all deals involving exposure to that commodity.
Eksponeringer med henstand, som besiddes med henblik på salg, jf. IFRS 5, indberettes ikke i model 19.
Credit Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
Kolonnen »Refinansiering« omfatter det regnskabsmæssige bruttobeløb for den nye kontrakt (»refinansieret gæld«), der er blevet indrømmet som en del af en refinansieringstransaktion, der kan betegnes som en foranstaltning vedrørende henstand, samt det regnskabsmæssige bruttobeløb for den gamle tilbagebetalte kontrakt, som stadig er forfaldent.
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
En række gældsposter, som samles i en ny gældspost, indberettes som en ændring, medmindre der også gennemføres en refinansieringstransaktion, som har større virkning for likviditeten.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
Hvis henstand i form af ændringer af en nødlidende eksponerings vilkår og betingelser fører til ophør af indregning heraf og til indregning af en ny eksponering, behandles den nye eksponering som gældshenstand.
Commodity These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
DEL 3
Other These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
I de følgende tabeller sammenstilles de eksponeringsklasser, der anvendes til at beregne kapitalkravene i henhold til forordning (EU) nr. 575/2013, med de modpartssektorer, der anvendes i FINREP-tabellerne.
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Tabel 2
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Standardmetoden
Commodities All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Bemærkninger
Foreign exchange and gold This category includes all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
The “carrying amount” for all derivatives (hedging or trading) is the fair value.
Multilaterale udviklingsbanker
Derivatives with a positive fair value (above zero) are “financial assets” and derivatives with a negative fair value (below zero) are “financial liabilities”.
Institutter (dvs. kreditinstitutter og investeringsselskaber)
The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”).
Ikkefinansielle selskaber
At the date of initial recognition, a derivative is classified as “financial asset” or “financial liability” according to its initial fair value.
Ikkefinansielle selskaber
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”).
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
The “Notional amount” is the gross nominal of all deals concluded and not yet settled at the reference date.
Misligholdte
In particular, the following shall be taken account to determine the notional amount:
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Swaps:
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til forordning (EU) nr. 575/2013
The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
Forskellige poster i balancen
Credit derivatives:
I FINREP kan andre poster anføres under forskellige aktivkategorier
The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
Tabel 3
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
IRB-metoden
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
Eksponeringsklasser i henhold til IRB-metoden (artikel 147 i forordning (EU) nr. 575/2013)
The column “Notional amount” of derivatives includes, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, independently of whether the derivatives are considered assets or liabilities on the face of the balance sheet.
Offentlig forvaltning og service 3) Kreditinstitutter Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
Netting among the notional amounts is not allowed.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items:
Andre aktiver, der ikke er kreditforpligtelser
“OTC options”, “Organised market options”, “Commodity” and “Other”.
I FINREP kan andre poster anføres under forskellige aktivkategorier«
The item “of which sold” includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Den Europæiske Centralbanks forordning (EF) nr. 25/2009 af 19. december 2008 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (omarbejdet) (ECB/2008/32) (EUT L 15 af 20.1.2009, s. 14).
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the “held for trading” portfolio.
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter NACE rev.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
2 og om ændring af Rådets forordning (EØF) nr. 3037/90 og visse EF-forordninger om bestemte statistiske områder (EUT L 393 af 30.12.2006, s. 1).
Derivatives “held for trading” that meet the definition of “economic hedges” shall be reported separately for each type of risk.
Rådets direktiv 86/635/EØF af 8. december 1986 om bankers og andre penge- og finansieringsinstitutters årsregnskaber og konsoliderede regnskaber (EFT L 372 af 31.12.1986, s. 1).
The item “economic hedges” includes those derivatives that are classified as “held for trading” but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
Rådets fjerde direktiv 78/660/EØF af 25. juli 1978 på grundlag af traktatens artikel 54, stk. 3, litra g), om årsregnskaberne for visse selskabsformer (EFT L 222 af 14.8.1978, s. 11).
This item does not include derivatives for proprietary trading.
Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (C(2003)1422) (EUT L 124 af 20.5.2003, s. 36).
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
»BILAG IX
“rest” comprising all other counterparties.
INSTRUKSER VEDRØRENDE INDBERETNING AF STORE EKSPONERINGER OG KONCENTRATIONSRISIKO
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Struktur og konventioner
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Omfang og niveau af indberetning af store eksponeringer (LE)
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
LE-modellens opbygning
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
C 27.00 — Identifikation af modparten (LE1)
“Value adjustments recorded directly to the statement of profit or loss” are “write-offs” made during the period directly against the amount of the related financial asset.
Instrukser vedrørende specifikke kolonner
COLLATERAL AND GUARANTEES RECEIVED (13)
C 28.00 — Eksponeringer i handelsbeholdningen og uden for handelsbeholdningen (LE2)
The pledges and guarantees backing the loans and advances shall be reported by type of pledges:
C 29.00 — Detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3)
mortgage loans and other collateralised loans, and by financial guarantees.
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)
The loans and advances shall be broken down by counterparties.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor:
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen)
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Systemet til indberetning af store eksponeringer (large exposures — »LE«) består af seks modeller, der indeholder følgende oplysninger:
For reporting loans and advances according to the type of pledge the following definitions shall be used:
begrænsninger for store eksponeringer
within “Mortgage loans [Loans collateralised by immovable property]”, “Residential” includes loans secured by residential immovable property and “Commercial” loans secured by pledges of commercial immovable property; in both cases as defined in CRR;
identifikation af modparten (LE1-modellen)
within “Other collateralised loans”, “Cash [Debt instruments issued]” includes pledges of deposits in or debt securities issued by the institution, and “Rest” includes pledges of other securities or assets.
eksponeringer i handelsbeholdningen og uden for handelsbeholdningen (LE2-modellen)
The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which issues it actually) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grants the loan and advance;
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3-modellen)
“Financial guarantees received” include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4-modellen)
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor:
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen).
“Foreclosure [tangible assets]” is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
Instrukserne omfatter retshenvisninger og detaljerede oplysninger om de data, der skal indberettes i hver model.
FAIR VALUE HIERARCHY:
Instrukserne og valideringsreglerne følger de konventioner for tekst, der er beskrevet i de følgende punkter, når der henvises til kolonner, rækker og celler i modellerne.
FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Følgende konvention bruges generelt i instrukserne og valideringsreglerne:
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
En asterisk viser, at validering udføres for alle de indberettede rækker.
“Change in fair value for the period” shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
Ved valideringer i en model, hvor kun datapunkter fra modellen anvendes, henviser notationer ikke til en model:
These gains and losses are reported as for inclusion in the statement of profit or loss;
ABS (Værdi):
thus, the amounts reported are before taxes.
den absolutte værdi uden fortegn.
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Beløb, der forøger eksponeringerne, indberettes som et positivt tal.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Modsat indberettes beløb, der reducerer eksponeringerne, som et negativt tal.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Hvis der er indsat et negativt fortegn (-) ved teksten ud for en post, indberettes et positivt tal ikke for den pågældende post.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
I forbindelse med dette bilag finder instrukserne vedrørende indberetning af store eksponeringer også anvendelse på den indberetning af væsentlige eksponeringer, der kræves i artikel 9 og 11, i overensstemmelse med det i nævnte artikler fastsatte anvendelsesområde.
The column “Amounts derecognised for capital purposes” includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på individuelt grundlag skal institutter anvende modellerne LE1, LE2 og LE3.
“Repurchase agreements” (“repos”) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende modellerne LE1, LE2 og LE3.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Alle store eksponeringer, der er defineret i overensstemmelse med artikel 392 i forordning (EU) nr. 575/2013, skal indberettes, herunder store eksponeringer, der ikke er underlagt krav om overholdelse af den grænse for stor eksponering, der er fastsat i artikel 395 i forordning (EU) nr. 575/2013.
Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so.
For at indberette oplysninger om de 20 største eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, sidste punktum, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat, som er underlagt tredje del, afsnit II, kapitel 3, i forordning (EU) nr. 575/2013, anvende modellerne LE1, LE2 og LE3.
Repurchase agreements also include repo-type operations which may include:
Den eksponeringsværdi, der fås ved at trække beløbet i kolonne 320 (»Undtagne beløb«) i LE2-modellen fra beløbet i kolonne 210 (»I alt«) i den samme model, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
For at indberette oplysninger om de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor i henhold til artikel 394, stk. 2, litra a)-d), i forordning (EU) nr. 575/2013 på et konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende model LE1, LE2 og LE3.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
For at indberette løbetidsstrukturen for disse eksponeringer i henhold til artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013 skal moderinstitutterne i en medlemsstat anvende model LE4 og LE5.
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) involve cash received or loaned out by the institution.