natgillin/translations-raw huggingface dataset:
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.
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Dette omfatter den oprindelige eksponering efter fratrækning af værdijusteringer og hensættelser og størrelsen af eksponeringer fratrukket kapitalgrundlaget.
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
heraf: uden for handelsbeholdningen
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Beløbet uden for handelsbehandlingen af den samlede eksponering inden undtagelser og kreditrisikoreduktion.
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
% af det justerede kapitalgrundlag
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
Artikel 4, stk. 1, nr. 71), og artikel 395 i forordning (EU) nr. 575/2013.
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
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, i forordning (EU) nr. 575/2013.
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
(-) Anerkendte kreditrisikoreduktionsteknikker
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
Artikel 399 og artikel 401-403 i forordning (EU) nr. 575/2013.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Kreditrisikoreduktionsteknikker som defineret i artikel 4, stk. 57, i forordning (EU) nr. 575/2013.
‘Payment services’ refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
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.
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
Kreditrisikoreduktionsteknikker kan have tre forskellige virkninger i LE-systemet: substitutionsvirkning, finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen og beregninger i forbindelse med fast ejendom.
This item shall be reported by type of product;
(-) Gældsinstrumenter
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
(-) Aktieinstrumenter
Reported amounts shall include accrued interest, if appropriate.
(-) Derivater
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
(-) Ikkebalanceførte poster
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Værdien af disse kolonner angives uden anvendelse af konverteringsfaktorer.
RELATED PARTIES (31)
(-) Lånetilsagn
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
(-) Finansielle garantier
Intra-group transactions and intra-group outstanding balances shall be eliminated.
(-) Andre forpligtelser
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Artikel 401 i forordning (EU) nr. 575/2013.
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
Artikel 402 i forordning (EU) nr. 575/2013.
‘Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates’;
Instituttet skal indberette de beløb, der er fratrukket eksponeringsværdien som følge af anvendelsen af artikel 402 i forordning (EU) nr. 575/2013.
‘Gains or losses on de-recognition of non-financial assets other than held for sale’;
(-) Undtagne beløb
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and;
Artikel 400 i forordning (EU) nr. 575/2013.
‘Profit or loss after tax from discontinued operations’.
Instituttet skal indberette de beløb, der er undtaget fra LE-ordningen.
GROUP STRUCTURE (40)
Eksponeringsværdi efter anvendelse af undtagelser og kreditrisikoreduktion
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
Artikel 394, stk. 1, litra d), i forordning (EU) nr. 575/2013.
All subsidiaries regardless the activity they perform shall be reported.
Instituttet skal indberette eksponeringsværdien efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion beregnet med henblik på artikel 395, stk. 1.
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.
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.
The following information shall be reported on a ‘entity-by-entity’ basis:
Instituttet skal indberette den samlede eksponeringsværdi efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion, som er uden for handelsbeholdningen.
‘LEI code’ includes the LEI code of the investee;
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), i forordning (EU) nr. 575/2013.
‘Entity code’ includes the identification code of the investee.
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 entity code is a row identifier and shall be unique for each row in template 40.1.
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i modellen.
‘Entity name’ includes the name of the investee;
Koden for den enkelte modpart, der tilhører grupper af indbyrdes forbundne kunder, indberettes.
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’;
Gruppekode
‘Share capital’ means the total amount of capital issued by the investee as at the reference date;
Hvis en kunde tilhører flere grupper af indbyrdes forbundne kunder, indberettes denne som medlem af alle grupperne af indbyrdes forbundne kunder.
‘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 030 i LE2-modellen.
‘Residence of investee’ means the country of residence of the investee.
Type af forbindelse
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1;
Typen af forbindelse mellem den enkelte enhed og gruppen af indbyrdes forbundne kunder angives ved hjælp af enten:
‘NACE code’ shall be provided on the basis of the principal activity of the investee.
»b« som omhandlet i artikel 4, stk. 1, nr. 39), litra b), i forordning (EU) nr. 575/2013 (indbyrdes forbindelse).
‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date;
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.
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
De øvrige instrukser er de samme som for LE2-modellen.
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate);
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)
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method);
Koden er en id-kode for rækken og skal være unik for hver enkelt række i tabellen.
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method);
Løbetidskurve for eksponeringen
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013.
‘Acquisition cost’ means the amount paid by the investors;
Instituttet skal indberette disse oplysninger for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor.
‘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’;
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.
‘Fair value of the investments for which there are published price quotations’ means the price at the reference date; it shall be provided only if the instruments are quoted.
For hver eksponeringsværdi inden anvendelse af undtagelser og kreditrisikoreduktion (kolonne 210 i LE2-modellen) skal de beløb, der forventes at forfalde, tildeles de respektive løbetidskurve.
The following information shall be reported on an ‘instrument-by-instrument’ basis:
En eksponering kan derfor være spredt på flere kolonner.
‘Security code’ includes the ISIN code of the security.
Instrumenter, der ikke har en fast løbetid, f.eks. aktier, angives i kolonnen »udefineret løbetid«.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
Den forventede løbetid for eksponeringen indberettes for både direkte og indirekte eksponeringer.
‘Security code’ and ‘Holding company code’ are a composite row identifier, and together shall be unique for each row in template 40.2;
Når de forventede beløb for aktieinstrumenter, gældsinstrumenter og derivater fordeles i denne models forskellige løbetidskurve, anvendes instrukserne vedrørende løbetidsmodellen til yderligere måling af likviditet i forbindelse med direkte eksponeringer (se høringsdokument CP18 af 23. maj 2013).
‘Holding company code’ is the identification code of the entity within the group that holds the investment;
I tilfælde af ikkebalanceførte poster anvendes løbetiden for den underliggende risiko ved fordelingen af de forventede beløb mellem løbetidskurve.
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
For »forward deposits« betyder det specifikt løbetidsstrukturen for indskuddet.
The amounts shall correspond to the security held by the related holding company.
For finansielle garantier betyder det løbetidsstrukturen for det underliggende finansielle aktiv.
FAIR VALUE (41)
For ikkeudnyttede lånefaciliteter betyder det lånets løbetidsstruktur, og for andre forpligtelser betyder det løbetidsstrukturen for forpligtelsen.
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.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-modellen)
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.
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.
‘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.
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i modellen.
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.
Se kolonne 010 i LE3-modellen.
‘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.
Se kolonne 020 i LE3-modellen.
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.
Løbetidskurve for eksponeringerne
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.
Se kolonne 020-050 i LE4-modellen.«
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
I gennemførelsesforordning (EU) nr. 680/2014 foretages følgende ændringer:
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
IRB-metoder, når egne estimater over tab givet misligholdelse (LGD) og/eller konverteringsfaktorer anvendes
‘Other intangible assets’ include all other intangible assets than goodwill.
DIREKTE KREDITSUBSTITUTTER
PROVISIONS (43)
I forbindelse med modeller med kun én kolonne henvises der kun til rækker: Model;Række.
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.
Faktiske eller eventuelle forpligtelser til at købe egne hybride kernekapitalinstrumenter indberettes særskilt i post 1.1.2.1.5.
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.
Værdi af kapitalinstrumenter, der udgør hybrid kernekapital i henhold til overgangsbestemmelser.
‘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.
Post 1.1.2.1.4 til 1.1.2.1.4.3 omfatter ikke faktiske eller eventuelle forpligtelser til at købe egne hybride kernekapitalinstrumenter.
The effects of the different elements listed in IAS 19.141 during the period are presented separately.
(-) Faktiske eller eventuelle forpligtelser til at købe egne supplerende kapitalinstrumenter indberettes særskilt i post 1.2.1.5.
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’.
2 Samlede udskudte skatteforpligtelser
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
For institutter, der anvender IRB-metoden, er der i henhold til artikel 62, litra d), i forordning (EU) nr. 575/2013 fastsat et loft på 0,6 % af de risikovægtede eksponeringer beregnet i henhold til IRB-metoden for overskuddet af hensættelser, der er kvalificeret til indregning i den supplerende kapital.
‘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.
I henhold til artikel 129, stk. 1, i direktiv 2013/36/EU er kapitalbevaringsbufferen et beløb ud over den egentlige kernekapital.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
Eftersom satsen på 2,5 % for kapitalbevaringsbufferen er stabil, skal der indberettes et beløb i dette felt.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Artikel 128, nr. 4), og artikel 131 i direktiv 2013/36/EU.
Gains or losses on de-recognition of non-financial assets other than held-for-sale (45.2)
Nogle af overgangsbestemmelserne kræver et fradrag i den egentlige kernekapital.
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
I så fald anvendes restbeløbet af et eller flere fradrag på kernekapitalen.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Hvis der ikke er tilstrækkelig hybrid kernekapital til at absorbere dette beløb, fratrækkes det overskydende beløb den egentlige kernekapital.
‘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.
Andre overgangsjusteringer
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Substitutionsvirkningen inden for COREP-indberetningssystemet skal afspejle den risikovægtning, der effektivt gælder for den dækkede del af eksponeringen.
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.
Den dækkede del af eksponeringen risikovægtes efter standardmetoden og indberettes i CR SA-modellen.
Other’ or ‘Other operating expenses.
Værdipapirfinansieringstransaktioner som defineret i afsnit 17 i Baselkomitéens dokument »The Application of Basel II to Trading Activities and the Treatment of Double Default Effects« omfatter: i) genkøbsaftaler og omvendte genkøbsaftaler som defineret i artikel 4, stk. 1, nr. 82), i forordning (EU) nr. 575/2013 og transaktioner vedrørende udlån eller indskud i værdipapirer eller råvarer; ii) margenlånetransaktioner som defineret i forordningens artikel 272, stk. 3.
Other’
Artikel 153, stk. 5, i forordning (EU) nr. 575/2013.
STATEMENT OF CHANGES IN EQUITY (46)
Denne bestemmelse gælder kun for eksponeringsklasserne selskaber, institutter samt centralregeringer og centralbanker.
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.
010-001–010-NNN
NON-PERFORMING EXPOSURES (18)
Bemærk dog, at derivater og transaktioner med lang afviklingstid, som stadig er uafviklede efter det fastsatte leveringstidspunkt, er omfattet af kapitalgrundlagskrav i relation til afviklings-/leveringsrisiko, jf. forordningens artikel 378.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
I 070/030 skal institutter indberette de aggregerede kapitalgrundlagskrav, der fås ved at lægge kapitalgrundlagskravene for uafviklede transaktioner sammen, ved at gange prisforskellen indberettet i kolonne 020 med den relevante faktor baseret på antallet af arbejdsdage efter afviklingsdatoen (kategorier er anført i artikel 378, tabel 1, i forordning (EU) nr. 575/2013).
material exposures which are more than 90 days past due;
Denne oplysning vedrører også kolonne 150 i CR SA Total-modellen.
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.
»R« for resecuritisering.
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.
Hvis der er tale om securitisering af aktiver, indberettes denne oplysning, selv om den indberettende enhed ikke besidder positioner i securitiseringen.
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.