natgillin/translations-raw huggingface dataset:
Derivater, der klassificeres som »besiddes med handel for øje« i overensstemmelse med IFRS 9, appendiks A, eller aktiver i handelsbeholdningen i overensstemmelse med de nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, men som ikke er en del af handelsbeholdningen som defineret i forordning (EU) nr. 575/2013, artikel 4, stk. 1, nr. 86).
“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].
Derivater, som opfylder definitionen på »økonomiske sikringer«, indberettes særskilt for hver risikotype i skema 10.
“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.
Kreditderivater, som anvendes til at styre kreditrisikoen for det hele eller en del af et finansielt instrument, som er klassificeret som målt til dagsværdi gennem resultatet ved eller efter den første indregning, eller mens det ikke er indregnet i overensstemmelse med IFRS9.6.7.,skal indberettes i en særlig række i skema 10 under kreditrisiko.
Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the accumulated variations of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]” [IFRS 9.6.5.3 and IFRS 9.6.5.8].
Andre økonomiske sikringer af kreditrisiko, for hvilke den indberettende enhed ikke anvender IFRS 9.6.7, skal indberettes separat.
“Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk” shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.
Den regnskabsmæssige værdi og den samlede notionelle værdi af derivater, som besiddes med handel for øje, og af derivater, der besiddes med henblik på sikring, som handles på OTC-markedet, indberettes efter modpart i følgende kategorier:
“Hedge of net investments in foreign operations [effective portion]” shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet.
»kreditinstitutter«
“Hedging derivatives.
»andre finansielle selskaber«
Cash flow hedges reserve [effective portion]” shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply.
»øvrige«, som omfatter alle andre modparter.
“Fair value changes of debt instruments measured at fair value through other comprehensive income” shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5.
Alle OTC-derivater skal, uanset den risikotype, de vedrører, opdeles mellem disse modparter.
“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:
Hvis nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet kræver, at sikringsderivater henføres til sikringskategorier, skal sikringsderivaterne indberettes separat for hver af de relevante kategorier:»dagsværdisikringer«, »pengestrømssikringer«, »kostprissikringer«, »sikring af nettokapitalandele i udenlandsk virksomhed«, »dagsværdisikring af portefølje mod renterisiko« og »pengestrømssikring af portefølje mod renterisiko«.
the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument [IFRS 9.6.5.15];
Når det er relevant i overensstemmelse med nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, henviser »Kostprissikringer« til en sikringskategori, hvor sikringsderivatet almindeligvis måles til kostpris.
the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;
For sikringsinstrumenter, som ikke er derivater, er den værdi, der skal indberettes, den regnskabsmæssige værdi i overensstemmelse med de relevante måleregler for de porteføljeregnskaber, som de tilhører i IFRS eller i nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet.
the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument [IFRS 9.6.5.15, IFRS 9.6.5.16].
For sikringsinstrumenter, som ikke er derivater, indberettes ikke en »notionel værdi«.
Under IFRS “Revaluation reserves” shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.
Den regnskabsmæssige værdi af sikrede poster i en dagsværdisikring, der indregnes i opgørelsen af finansiel stilling, skal opdeles efter porteføljeregnskab og type af sikret risiko for finansielle aktiver og finansielle passiver.
“Other reserves” shall be split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” and “Other”.
Når et finansielt instrument is sikret for mere end én risiko, skal det indberettes i den risikotype, i hvilken sikringsinstrumentet skal indberettes i henhold til punkt 129.
“Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method.
Ved »mikrosikringer« forstårs andre sikringer end porteføljesikring af renterisiko, jf. IAS 39.89A.
“Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.
Mikrosikringer omfatter sikringer af nettopositioner, jf. IFRS 9.6.6.
“Treasury shares” shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in “other assets”.
»Sikringsjusteringer på mikrosikringer« omfatter alle sikringsjusteringer for alle de i punkt 147 definerede mikrosikringer.
STATEMENT OF PROFIT OR LOSS (2)
»Sikrede poster i porteføljesikring af renterisiko« omfatter finansielle aktiver og finansielle forpligtelser i en dagsværdisikring af renteeksponeringen i en portefølje af finansielle aktiver eller finansielle forpligtelser.
“Dividend income”;
Skema 12.0 indeholder en afstemning af primo- og ultimosaldoen for hensættelserne for finansielle aktiver, der måles med omkostningsbaserede metoder, samt for finansielle aktiver, der måles med andre målemetoder, eller der måles til dagsværdi gennem egenkapital, hvis de nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet kræver, at de pågældende aktiver testes for værdiforringelse.
“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss”.
Værdijusteringer på aktiver, der måles til det laveste beløb af kostprisen eller markedsværdien, indberettes ikke i skema 12.0.
“Interest income.
Ændringer i hensættelserne som følge af tilbagebetaling og afhændelser af finansielle aktiver indberettes i »Andre justeringer«.
Financial assets held for trading” and “Interest expenses.
Afskrivninger indberettes i overensstemmelse med punkt 72-74.
Financial liabilities held for trading” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “held for trading” which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.
Skema 12.1 indeholder en afstemning af primo- og ultimosaldoen for hensættelserne for finansielle aktiver, der måles til amortiseret kostpris og til dagsværdi gennem anden totalindkomst, opdelt efter værdiforringelsesfaser, efter instrument og efter modpart.
Where the clean price is used, “Interest income.
Hensættelserne til ikkebalanceførte eksponeringer, der er omfattet af kravene vedrørende værdiforringelse i IFRS 9, indberettes efter værdiforringelsesfaser.
Financial assets held for trading” and “Interest expenses.
Posterne »heraf: kollektivt målte hensættelser« og »heraf: individuelt målte hensættelser« omfatter bevægelserne i de akkumulerede værdiforringelser vedrørende finansielle aktiver, som er målt henholdsvis på kollektivt og individuelt grundlag.
Derivatives – Hedge accounting, interest rate risk” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “hedge accounting” which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss.
»Stigninger som følge af indgåelse og anskaffelse« omfatter værdien af stigninger i forventede tab, som der blev taget højde for ved den første indregning af indgåede eller anskaffede finansielle aktiver.
Where the clean price is used, these amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked.
Indgåede eller anskaffede aktiver omfatter aktiver hidrørende fra udnyttelsen af afgivne ikkebalanceførte forpligtelser.
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in “Interest income on liabilities”.
For ikkebalanceførte eksponeringer omfatter denne post også faldene i værdiforringelsen som følge af, at de ikkebalanceførte post bliver et balanceført aktiv.
Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in “Interest expense on assets”.
Alle ændringer i forventede kredittab relateret til revolverende eksponeringer indberettes i »Ændringer som følge af ændret kreditrisiko (netto)«, bortset fra de ændringer, der er relateret til afskrivninger og ajourføringer af instituttets metode til estimering af kredittab.
These assets and their interests give rise to a negative yield for an institution.
Revolverende eksponeringer er de eksponeringer, for hvilke kundernes udeståender gerne må fluktuere på grundlag af deres beslutninger om at låne og tilbagebetale op til en grænse, der er fastsat af instituttet.
Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as “dividend income” separately from other gains and losses from these classes of instruments where the clean price is used or as part of gains or losses from these classes of instruments where the dirty price is used.
»Ændringer som følge af opdatering af instituttets metode til estimering (netto)« omfatter ændringer som følge af opdateringer af instituttets metode til estimering af forventede tab som følge af ændringer i de eksisterende modeller eller oprettelse af nye modeller til at estimere værdiforringelse.
Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the period and dividends related to instruments held at the end of the reporting period.
Opdateringer af metoder omfatter også virkningen af vedtagelse af nye standarder.
Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of these investments where they are accounted for using other than the equity method.
Ændringer i metode, der udløser en ændring i et aktivs værdiforringelsesfase, anses for at være en ændring af model i sin helhed.
“Gains or (–) losses on financial assets and liabilities held for trading, net” shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading.
Ændringerne i skøn som følge af ajourføring eller gennemgang af risikoparametre samt ændringer i fremadrettede økonomiske data indberettes ikke i denne kolonne.
This item shall include also gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.
Hvis ændringen medfører fuldstændigt ophør af indregning af et aktiv af andre grunde end en afskrivning som defineret i punkt 74, og det erstattes af et nyt aktiv, skal virkningen af ændringen indberettes i »Ændringer som følge af ophør af indregning« for de ændringer, der skyldes, at aktivet ikke længere indregnes, og i »Stigninger som følge af indgåelse og anskaffelse« for de ændringer, der skyldes det nyligt indregnede ændrede aktiv.
“Gains or (–) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss” shall not include gains on equity instruments that a reporting entity chose to measure at fair value through other comprehensive income [IFRS 9.5.7.1(b)].
Ophør af indregning af andre årsager end afskrivninger skal omfatte ophør af indregning, hvor løbetiderne for de ændrede aktiver har været udsat for væsentlige ændringer.
Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:
Hvis ændringen ikke medfører ophør af indregning for hele eller en del af det ændrede aktiv, skal dens virkning for forventede tab indberettes i »Ændringer som følge af ændringer uden ophør af indregning«.
where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;
Afskrivninger indberettes i overensstemmelse med punkt 72-74 i denne del af bilaget og i overensstemmelse med følgende:
where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7], the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable.
Hvis indregning af gældsinstrumentet ophører delvist eller fuldstændigt, fordi der ikke er rimelige forventninger om inddrivelse, skal faldet i den indberettede tabshensættelse som følge af afskrevne beløb indberettes i: »Fald i hensættelser som følge af afskrivninger«.
“Gains or (–) losses from hedge accounting, net” shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8.
»Afskrevne beløb, som indregnes direkte i resultatopgørelsen« er de beløb for finansielle aktiver, der blev afskrevet i løbet af indberetningsperioden, som overstiger eventuelle hensættelser til tab for de respektive finansielle aktiver på datoen for ophør af indregning.
It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge.
De omfatter alle afskrevne beløb i løbet af indberetningsperioden og ikke kun de, som stadig er omfattet af håndhævelsesforanstaltninger.
The reclassifications of the cash-flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the “Statement of profit or loss” as those impacted by the cash flows from the hedged items.
»Andre justeringer« omfatter beløb, som ikke er blevet indberettet i de tidligere kolonner, herunder justeringer af forventede tab som følge af valutakursforskelle, hvor det er foreneligt med indberetningen af virkningen af valutakurs i skema 2.
“Gains or (–) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations.
Den regnskabsmæssige bruttoværdi eller den nominelle værdi, der skal indberettes i skema 12.2, er den regnskabsmæssige bruttoværdi eller den nominelle værdi på indberetningsdatoen, uanset om denne værdi var højere eller lavere på overførselsdatoen.
“Provisions or (–) reversal of provisions.
Opdeling af sikkerhedsstillelser og garantier efter lån og forskud, som ikke besiddes med handelshensigt (13.1)
Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net”.
Lån og forskud opdeles efter modparter og formål.
Under IFRS, “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].
I skema 13.1 indberettes »Maksimalt sikkerhedsstillelses- eller garantibeløb, der kan tages i betragtning«.
Under national GAAP based on BAD “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.
Summen af beløbene for den finansielle garanti og/eller sikkerhedsstillelse, som fremgår af de relaterede kolonner i skema 13.1, må ikke overstige den regnskabsmæssige værdi af det relaterede lån.
“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.
Ved indberetning af lån og forskud efter type af sikkerhedsstillelse anvendes følgende definitioner:
The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”.
Under »Lån med sikkerhed i fast ejendom« omfatter »Beboelsesejendomme« lån sikret ved pant i fast ejendom (beboelsesejendomme), og »Erhvervsejendomme« omfatter lån sikret ved pant i fast ejendom, som ikke er beboelsesejendomme, herunder kontorer, forretningslokaler og andre typer erhvervsejendomme.
According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities.
Om sikkerheden i fast ejendom er i beboelsesejendomme eller erhvervsejendomme, afgøres i overensstemmelse med forordning (EU) nr. 575/2013.
The impairment on those investments shall be reported in “(Impairment or (–) reversal of impairment of investments in subsidiaries, joint ventures and associates)”.
Under »Lån med andre former for sikkerhed« omfatter »Kontanter [udstedte gældsinstrumenter]: a) indskud i det indberettende institut, der er stillet som sikkerhed for et lån, og b) gældsbeviser, der udstedt af det indberettende institut, og som er stillet som sikkerhed for et lån.
Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.
"Øvrige« omfatter andre pantsatte værdipapirer udstedt af en tredjepart eller andre pantsatte aktiver.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.
»Modtagne finansielle garantier« er kontrakter, som, jf. punkt 114 i denne del af bilaget, kræver, at udsteder betaler bestemte beløb som godtgørelse til instituttet for et tab, som dette pådrager sig, fordi en bestemt debitor ikke foretager rettidig betaling i henhold til de oprindelige eller ændrede vilkår for et gældsinstrument.
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (–) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5.
Dette skema indeholder den regnskabsmæssige værdi af sikkerhedsstillelse, der er opnået mellem begyndelsen og slutningen af referenceperioden, og som stadig er balanceført på referencedatoen.
Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (–) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.
»Overtagelse af pant [materielle aktiver]« er den akkumulerede regnskabsmæssige værdi af materielle aktiver, der er opnået gennem overtagelse af pant, som stadig er balanceført på referencedatoen, ekskl. aktiver klassificeret som »Materielle anlægsaktiver«.
STATEMENT OF COMPREHENSIVE INCOME (3)
DAGSVÆRDIHIERARKI: FINANSIELLE INSTRUMENTER TIL DAGSVÆRDI (14)
“Gains or (–) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income.