natgillin/translations-raw huggingface dataset:
Hvis 150 mio. EUR (eller en lavere grænse fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i forordning (EU) nr. 575/2013) overstiger 25 % af instituttets justerede kapitalgrundlag, indberettes 150 mio. EUR (eller den lavere grænse fastsat af den kompetente myndighed).
‘other financial corporations’, and
Hvis instituttet har fastsat en lavere grænse for det justerede kapitalgrundlag, jf. artikel 395, stk. 1, andet afsnit, i forordning (EU) nr. 575/2013, indberettes denne grænse.
‘rest’ comprising all other counterparties.
Disse grænser kan være strengere, hvis der anvendes nationale foranstaltninger i overensstemmelse med artikel 395, stk. 6, eller artikel 458 i forordning (EU) nr. 575/2013 eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i forordning (EU) nr. 575/2013.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Institutter i %
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.
Identifikation af modpart:
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Institutter skal indberette identifikationen af alle modparter, der indsendes oplysninger om.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Dette skal omfatte alle koder indsendt i overensstemmelse med kolonne 010 i model LE2 til LE5.
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
Ifølge artikel 394, stk. 1, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har en stor eksponering mod, jf. definitionen i artikel 392 i forordning (EU) nr. 575/2013.
‘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.
Ifølge artikel 394, stk. 2, litra a), i forordning (EU) nr. 575/2013 skal institutter indberette identifikationen af den modpart, de har de største eksponeringer mod (hvis modparten er et institut eller en ureguleret enhed i den finansielle sektor).
COLLATERAL AND GUARANTEES RECEIVED (13)
Koden er en id-kode for rækken og skal være unik for hver enkelt række i tabellen.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
Koden skal svare til koden for gruppen, når der findes en gruppe af indbyrdes forbundne kunder.
The loans and advances shall be broken down by counterparties.
Når gruppen af indbyrdes forbundne kunder ikke har et moderselskab, skal den indberettede kode være koden for den enhed, der i henhold til instituttets vurdering er den mest betydningsfulde i gruppen af indbyrdes forbundne kunder.
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;
Denne kode skal altid anvendes konsekvent.
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.
Navn
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;
Når gruppen af indbyrdes forbundne kunder ikke har et moderselskab, skal den indberettede kode være koden for den enhed, der i henhold til instituttets vurdering er den mest betydningsfulde i gruppen af indbyrdes forbundne kunder.
‘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.
Modpartens hjemsted
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
ISO-koden 3166-1-alpha-2 for det land, hvor modparten har sit hovedsæde, anvendes (herunder pseudo-ISO-koder for internationale organisationer, som er anført i den seneste udgave af Eurostats »Balance of Payments Vademecum«).
‘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.
For grupper af indbyrdes forbundne kunder indberettes intet hovedsæde.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Centralbanker ii) Offentlig forvaltning og service iii) Kreditinstitutter iv) Andre finansielle selskaber v) Ikke-finansielle selskaber vi) husholdninger.
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 grupper af indbyrdes forbundne kunder indberettes ingen sektor.
‘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.
NACE-kode
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
For den økonomiske sektor anvendes NACE-koderne (Nomenclature statistique des activités économiques dans l'Union européenne = statistisk nomenklatur for økonomiske aktiviteter i Den Europæiske Union).
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.
De økonomiske sektorer »Andre finansielle selskaber« og »Ikkefinansielle selskaber« klassificeres på grundlag af FINREP's opdeling af modparter.
Repurchase agreements also include repo-type operations which may include:
For grupper af indbyrdes forbundne kunder indberettes ingen NACE-kode.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Modpartens type
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Artikel 394, stk. 2, i forordning (EU) nr. 575/2013
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Modpartens type for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal angives med »I« for institutter og »U« for uregulerede enheder i den finansielle sektor.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their de-recognition.
Se kolonne 010 i LE1-modellen.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Gruppe eller enkelt kunde
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Instituttet skal angive »1«, hvis indberetningen vedrører eksponeringer mod enkelte kunder, eller »2«, hvis indberetningen vedrører eksponeringer mod grupper af indbyrdes forbundne kunder.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Transaktioner med eksponering mod underliggende aktiver
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
Oprindelige eksponeringer
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
Artikel 24, 389, 390 og 392 i forordning (EU) nr. 575/2013.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
I denne serie af kolonner skal instituttet indberette de oprindelige eksponeringer, for så vidt angår direkte og indirekte eksponeringer, samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
I henhold til artikel 389 i forordning (EU) nr. 575/2013 anvendes aktiver og ikkebalanceførte poster uden risikovægte eller risikograder.
Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
Disse kolonner skal indeholde den oprindelige eksponering, dvs. eksponeringsværdien uden hensyntagen til værdijusteringer og hensættelser, som fratrækkes i kolonne 210.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen medtages.
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
Med henblik på opdelingen af eksponeringerne i finansielle instrumenter, hvor forskellige eksponeringer, der følger af nettingaftaler, udgør en enkelt eksponering, tildeles sidstnævnte til det finansielle instrument, der svarer til hovedaktivet i nettingaftalen (jf. desuden indledningen).
Foreign exchange trading: including exclusively trading on foreign exchanges;
Oprindelig eksponering i alt
Credit risk instruments: including trading of credit link notes;
Instituttet skal indberette summen af direkte eksponeringer og indirekte eksponeringer samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Artikel 178 i forordning (EU) nr. 575/2013.
Other: including trading of financial instruments which cannot be classified in other breakdowns.
Instituttet skal indberette den del af den samlede oprindelige eksponering, der svarer til de misligholdte eksponeringer.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Direkte eksponeringer
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Direkte eksponeringer er eksponeringer med udgangspunkt i den »umiddelbare låntager«.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Forordning (EF) nr. 25/2009 (»ECB/2008/32«), bilag II, del 2, tabel, kategori 2 og 3.
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Gældsinstrumenter skal omfatte gældspapirer samt lån og forskud.
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
Instrumenterne i denne kolonne skal være instrumenter i kategorien »udlån med en oprindelig løbetid på til og med 1 år/over 1 år og til og med 5 år/over 5 år« eller »værdipapirer undtagen aktier« i henhold til ECB/2008/32.
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
Genkøbstransaktioner, transaktioner vedrørende ud- eller indlån af værdipapirer eller råvarer (værdipapirfinansieringstransaktioner) og margenlånetransaktioner indberettes i denne kolonne.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
ECB/2008/32, bilag II, del 2, tabel, kategori 4 og 5.
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
Instrumenterne i denne kolonne skal være i kategorien »Aktier, anparter og andre ejerandelsbeviser« eller »andele i pengemarkedsforeninger« i henhold til ECB/2008/32.
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Artikel 272, stk. 2, og bilag II i forordning (EU) nr. 575/2013.
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Ikkebalanceførte poster
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
Lånetilsagn
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
Bilag I, punkt 1, litra c) og h), punkt 2, litra b), nr. ii), punkt 3, litra b), nr. i), og punkt 4, litra a), i forordning (EU) nr. 575/2013.
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
Lånetilsagn er faste forpligtelser til at yde kredit på forhåndsfastlagte vilkår og betingelser, med undtagelse af derivater, fordi de kan afregnes netto kontant ved at levere eller udstede et andet finansielt instrument.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Finansielle garantier
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Bilag I, stk.1, litra a), b) og f), i forordning (EU) nr. 575/2013.
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
Finansielle garantier er kontrakter, som kræver, at udsteder betaler bestemte beløb som godtgørelse til indehaveren for et tab, som denne pådrager sig, fordi en bestemt debitor ikke foretager rettidig betaling i henhold til de oprindelige eller ændrede vilkår for et gældsinstrument.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Kreditderivater, der ikke er anført i kolonnen »derivater«, indberettes i denne kolonne.
‘Of which: Non-performing’ loans and advances shall be reported as defined in paragraphs 145 to157 of this Annex.
Andre forpligtelser
Debt forbearance comprises all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
Andre forpligtelser er punkterne i bilag I til forordning (EU) nr. 575/2013, som ikke er anført i de tidligere kategorier.
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
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.
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
Indirekte eksponeringer
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
Artikel 403 i forordning (EU) nr. 575/2013.
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
I henhold til artikel 403 i forordning (EU) nr. 575/2013 kan et kreditinstitut benytte substitutionsmetoden, hvis tredjemand har stillet sikkerhed for en eksponering med en kunde, eller hvis en sådan eksponering er sikret ved sikkerhedsstillelse udstedt af tredjemand.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
Instituttet skal i denne blok af kolonner indberette størrelsen af de direkte eksponeringer, der tildeles garantistilleren eller udstederen af sikkerhedsstillelsen, såfremt sidstnævnte tildeles en tilsvarende eller lavere risikovægt end den risikovægt, der skulle anvendes på tredjemanden i henhold til tredje del, afsnit II, kapitel 2, i forordning (EU) nr. 575/2013.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Den beskyttede oprindelige referenceeksponering (direkte eksponering) skal trækkes fra eksponeringen mod den oprindelige låntager i kolonnerne for »Anerkendte kreditrisikoreduktionsteknikker«.
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
Den indirekte eksponering skal øge eksponeringen mod garantistilleren eller udstederen af sikkerhedsstillelsen via substitutionsvirkningen.
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
Dette gælder også for garantier, der gives inden for en gruppe af indbyrdes forbundne kunder.
The fee and commission income and expenses shall be reported by type of activity.
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.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Se kolonne 060.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
Se kolonne 070.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
Se kolonne 080.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Værdien af disse kolonner skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Institutions shall report fee and commission income and expenses according to the following criteria:
Se kolonne 090.
‘Securities.
Se kolonne 100.
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Se kolonne 110.
‘Securities.
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013.
‘Securities.
Artikel 34, 24, 110 og 111 i forordning (EU) nr. 575/2013.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services;
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.
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
Værdijusteringer og hensættelser mod bruttoeksponeringen i kolonne 040 indberettes i denne kolonne.
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
(-) Eksponeringer, der fratrækkes kapitalgrundlaget
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’;
Artikel 390, stk. 6, litra e), i forordning (EU) nr. 575/2013.
‘Loan commitments received’ and ‘Financial guarantees received’ include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
Eksponeringsværdi inden anvendelse af undtagelser og kreditrisikoreduktion
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Artikel 394, stk. 1, litra b), i forordning (EU) nr. 575/2013.
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Institutter skal indberette eksponeringsværdien inden hensyntagen til virkningen af evt. kreditrisikoreduktion.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.