natgillin/translations-raw huggingface dataset:
Se kolonne 020 i LE3-skemaet.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Løbetidskurve for eksponeringerne
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Se kolonne 020-250 i LE4-skemaet.
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
KREDITRISIKO: EGENKAPITAL — KAPITALKRAV OPGJORT EFTER IRB-METODEN.
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Post 1.1.1.1.4 til 1.1.1.1.4.3 omfatter ikke faktiske eller eventuelle forpligtelser til at købe egne egentlige kernekapitalinstrumenter.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Faktiske eller eventuelle forpligtelser til at købe egne egentlige kernekapitalinstrumenter indberettes særskilt i post 1.1.1.1.5.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Post 1.1.2.1.4 til 1.1.2.1.4.3 omfatter ikke faktiske eller eventuelle forpligtelser til at købe egne egentlige kernekapitalinstrumenter.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
Faktiske eller eventuelle forpligtelser til at købe egne hybride kernekapitalinstrumenter indberettes særskilt i post 1.1.2.1.5.
the debtor does not have any amount past-due by more than 90 days.
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.
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Faktiske eller eventuelle forpligtelser til at købe egne supplerende kapitalinstrumenter indberettes særskilt i post 1.2.1.5.
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
Nogle af overgangsbestemmelserne kræver et fradrag i den egentlige kernekapital.
one year has passed since the forbearance measures were applied;
Substitutionsvirkningen inden for COREP-indberetningssystemet skal afspejle den risikovægtning, der effektivt gælder for den dækkede del af eksponeringen.
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
Den dækkede del af eksponeringen risikovægtes efter standardmetoden og indberettes i CR SA-skemaet.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
010-001—010-NNN
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
150-160
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
Institutter, der anvender BIA, TSA og/eller ASA, skal beregne deres kapitalgrundlagskrav på grundlag af oplysningerne ved udgangen af regnskabsåret.
Non-performing exposures shall be reported broken down by past due time bands.
Hvis der ikke foreligger reviderede tal, kan institutterne anvende deres egne estimater.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
I kolonne 110 indberettes det beløb, hvormed den forudsatte korrelationsstruktur reducerer AMA-kapitalen i forhold til den forudsatte korrelation på 100 %.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
Antal hændelser (række 910): Antallet af hændelser over den interne tærskel fordelt efter hændelsestype for de samlede forretningsområder skal indberettes.
The following exposures shall be identified in separate columns:
Dette tal kan være lavere end aggregeringen af hændelser efter forretningsområde, fordi hændelserne med flere virkninger (virkninger i forskellige forretningsområder) skal betragtes som én.
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
IFRS 7.16, B5 (d); Forordning (EU) nr. 575/2013, artikel 442, punkt i)
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Aktiekapital
‘Accumulated changes in fair value due to credit risk’ shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Egenkapital i den enhed, der er investeret i
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Forpligtelser, der ikke er finansielle forpligtelser, og som i medfør af deres karakter ikke kan klassificeres under specifikke balanceposter, indberettes under »Andre forpligtelser«.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Hvis periodisering og udskydelse vedrørende finansielle instrumenter, inklusive påløbne renter, præmier og nedslag eller transaktionsomkostninger, indregnes i overensstemmelse med de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, indberettes de sammen med instrumentet og ikke som andre forpligtelser.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
»LEI-kode«: LEI-koden for den enhed, der er investeret i.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
Formand
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
Denne række udfyldes ikke, hvis instituttet har indberettet tab for referenceperioden, eftersom tab skal fratrækkes den egentlige kernekapital.
For the purpose of template 19, a concession refers to either of the following actions:
Kolonne 060 indeholder beløbet for hvert instrument inden anvendelsen af overgangsbestemmelser, dvs. det grundbeløb, der bruges ved beregning af justeringerne.
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (‘troubled debt’) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Memorandumrækkerne giver yderligere oplysninger om låntagerstrukturen for eksponeringsklasserne »ved misligholdelse« eller »sikret ved pant i fast ejendom«.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Eksponeringer indberettes i disse rækker, når låntagere ville være blevet indberettet i »eksponeringer mod centralregeringer eller centralbanker«, »eksponeringer mod regionale eller lokale myndigheder«, »eksponeringer mod offentlige enheder«, »eksponeringer mod institutter« »eksponeringer mod selskaber« og »detaileksponeringer« i CR SA, hvis disse eksponeringer ikke var fordelt i eksponeringsklasserne »ved misligholdelse« eller »sikret ved pant i fast ejendom«.
A concession may entail a loss for the lender.
De tal, der skal indberettes, er imidlertid de samme som dem, der anvendes til at beregne de risikovægtede eksponeringsbeløb i eksponeringsklasserne »ved misligholdelse« eller »sikret ved pant i fast ejendom«.
Evidence of a concession includes the following:
Hvis en eksponering, hvis risikoeksponering beregnes i henhold til artikel 127 i forordning (EU) nr. 575/2013, og hvis værdijusteringer er mindre end 20 %, indberettes denne oplysning i CR SA, række 320, i totalen og i eksponeringsklassen »ved misligholdelse«.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Hvis denne eksponering inden misligholdelsen var en eksponering mod et institut, indberettes denne oplysning også i række 320 for eksponeringsklassen »institutter«.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
I tilfælde af »nth to default«-kreditderivater, jf. artikel 134, stk. 6, i forordning (EU) nr. 575/2013, klassificeres de direkte som securitiseringspositioner, hvis de kreditvurderes.
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (‘embedded forbearance clauses’) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Hvis de ikke kreditvurderes, fordeles de til eksponeringsklassen »Andre poster«.
‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
I sidstnævnte tilfælde indberettes den nominelle værdi af kontrakten som den oprindelige eksponering før anvendelse af konverteringsfaktorer på linjen for »Andre risikovægte« (den anvendte risikovægt skal være den, der angives af summen i forordningens artikel 134, stk. 6).
For the purpose of template 19, ‘debtor’ includes all the natural and legal entities in the debtor’s group which are within the accounting scope of consolidation.
Obligationer som omhandlet i artikel 52, stk. 4, i direktiv 2009/65/EF skal opfylde kravene i artikel 129, stk. 1 og 2, i forordning (EU) nr. 575/2013 for at blive klassificeret i eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer«.
For the purpose of template 19, ‘debt’ includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Opfyldelsen af disse krav skal kontrolleres i hvert enkelt tilfælde.
‘Debt’ includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Obligationer, der er i overensstemmelse med definitionen i artikel 52, stk. 4, i direktiv 2009/65/EF, og som er udstedt inden den 31. december 2007, henføres dog også til eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer« i medfør af artikel 129, stk. 6, i forordning (EU) nr. 575/2013.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
Det indberettende instituts modpartsrisikopositioner i »handelsbeholdningen«, jf. artikel 92, stk. 3, litra f), og artikel 299, stk. 2, i forordning (EU) nr. 575/2013, tildeles de eksponeringer, der er underlagt modpartsrisiko.
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
Institutter, der anvender artikel 94, stk. 1, i forordning (EU) nr. 575/2013, opdeler også deres positioner i »handelsbeholdningen« i overensstemmelse med følgende kriterier i balanceførte eksponeringer underlagt kreditrisiko, ikkebalanceførte eksponeringer underlagt kreditrisiko og eksponeringer underlagt modpartsrisiko.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
For transaktioner i handelsbeholdningen, herunder finansielle instrumenter og råvarer, der kan indgå som eksponeringer i handelsbeholdningen i henhold til artikel 299, stk. 2, litra c)-f), i forordning (EU) nr. 575/2013, behandles credit linked notes og balanceførte nettingpositioner i henhold til forordningens tredje del, afsnit II, kapitel 4, afdeling 4, som kontant sikkerhed.
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Termen »låntagerens hjemsted« henviser til det land, hvor låntageren har sit hovedsæde.
Nevertheless the following shall be treated as forbearance measures:
Dette begreb kan anvendes direkte på låntageren og på den ultimative risiko.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Kreditrisikoreduktionsteknikker kan derfor medføre, at en eksponering henføres til et andet land.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Eksponeringer over for overnationale organisationer henregnes ikke til instituttets hjemsted, men til det geografiske område »andre lande«, uanset hvilken eksponeringsklasse eksponeringen over for overnationale organisationer henregnes til.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Data vedrørende »oprindelig eksponering før anvendelse af konverteringsfaktorer« indberettes med henvisning til den umiddelbare låntagers hjemsted.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Data vedrørende »eksponeringsværdi« og »risikovægtede eksponeringer« indberettes efter den ultimative låntagers hjemsted.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Denne memorandumpost giver yderligere oplysninger om låntagerstrukturen for eksponeringsklassen »ved misligholdelse«.
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Eksponeringer indberettes, når låntagere ville være blevet indberettet, hvis de pågældende eksponeringer ikke var tildelt eksponeringsklassen »ved misligholdelse«.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
I dette skema indsamles der oplysninger på transaktionsbasis (i modsætning til de aggregerede oplysninger, der indberettes i CR SEC SA-, CR SEC IRB-, MKR SA SEC- og MKR SA CTP- skemaerne) om alle de securitiseringer, det indberettende institut er involveret i. De vigtigste elementer i hver securitisering, f.eks. arten af den underliggende pulje og kapitalgrundlagskravene, skal angives.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Diversificeringsvirkningen i kolonne 110 er forskellen mellem summen af kapitalgrundlagskravene beregnet separat for hver klasse af operationel risiko (dvs. en situation med »perfekt afhængighed«) og det diversificerede kapitalgrundlagskrav beregnet ved at indregne korrelationer og afhængighedsforhold (dvs. at mindre end »perfekt afhængighed« mellem risikoklasserne antages).
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Situationen med »perfekt afhængighed« opstår i »standardtilfældet«, dvs. når instituttet ikke anvender en udtrykkelig korrelationsstruktur mellem risikoklasserne, således at AMA-kapital beregnes som summen af de individuelle foranstaltninger vedrørende operationel risiko i de valgte risikoklasser.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
I dette tilfælde antages det, at korrelationen mellem risikoklasserne er 100 %, og værdien i kolonnen skal være nul.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Hvis instituttet derimod anvender en udtrykkelig korrelationsstruktur mellem risikoklasser, skal det i denne kolonne angive forskellen mellem AMA-kapitalen, som den beregnes i »standardtilfældet«, og den, der fås efter anvendelse af korrelationsstrukturen mellem risikoklasserne.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
Værdien afspejler AMA-metodens »diversificeringskapacitet«, dvs. dens evne til at opfange ikkesamtidige alvorlige hændelser med tab på operationelle risici.
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
Ved »bogføringsdato« forstås den dato, hvor et tab eller en reserve/hensættelse første gang indgik i resultatopgørelsen vedrørende et tab på en operationel risiko.
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Denne dato ligger logisk set efter »hændelsesdatoen« (dvs. den dato, hvor den operationelle risikobegivenhed fandt sted eller først begyndte) og »konstateringsdatoen« (dvs. den dato, hvor instituttet blev opmærksom på den operationelle risikobegivenhed).
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
For hvert forretningsområde skal institutterne i kolonne 080 indberette det samlede »antal hændelser«, det samlede tal for »samlede tab« og det samlede tal for »samlet tabsgodtgørelse« ved simpel aggregering af antallet af tabshændelser, de samlede bruttotabsbeløb og de samlede tabsgodtgørelsesbeløb, der er indberettet i kolonne 010-070.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Det »største enkelttab« i kolonne 080 er det største af de »største enkelttab« indberettet i kolonne 010-070.
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
For hvert forretningsområde defineret i artikel 317, stk. 4, tabel 2, i forordning (EU) nr. 575/2013, herunder det yderligere forretningsområde »Virksomhedsposter«, jf. forordningens artikel 322, stk. 3, litra b), og for hver hændelsestype skal instituttet indberette følgende oplysninger i overensstemmelse med de interne tærskler: antal hændelser, samlet tab, største enkelttab, sum af de fem største tab og samlet tabsgodtgørelse.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
For en tabshændelse, der berører mere end ét forretningsområde, fordeles »det samlede tab« mellem alle de berørte forretningsområder.
The conditions shall be assessed on at least a quarterly basis.
Det samlede tab i række 920 er lig med den lodrette aggregering af samlet tab efter forretningsområde i kolonne 080.
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
Kapitalgrundlagskravet for »nth to default«-kreditderivater, som ikke har en ekstern rating, skal beregnes ved at addere risikovægtene for referenceenhederne (artikel 332, stk. 1, litra e), første og andet afsnit, i forordning (EU) nr. 575/2013 — »look-through«). »nth to default«-kreditderivater, som har en ekstern rating (forordningens artikel 332, stk. 1, litra e), tredje afsnit), indberettes særskilt i række 321.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
9 — Særligt dækkede obligationer og særligt dækkede realkreditobligationer
that extension has not led the exposure to be classified as non-performing;
I skemaet er securitiseringspositioner, »nth to default«-kreditderivater og andre CTP-positioner adskilt.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Det betyder, at securitiseringspositioner altid indberettes i række 030, 060 eller 090 (afhængigt af instituttets rolle i securitiseringen). »nth to default«-kreditderivater indberettes altid i række 110.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
De »andre CTP-positioner« er hverken securitiseringspositioner eller »nth to default«-kreditderivater (se definitionen i artikel 338, stk. 3, i forordning (EU) nr. 575/2013), men de er (på grund af hensigten om sikring) udtrykkeligt kædet sammen med en af disse to positioner.
‘Performing exposures with forbearance measures’ (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
Derfor er de tildelt under overskriften »securitisering« eller »nth to default-kreditderivat«.
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
Andre risikovægte, der ikke udtrykkeligt er nævnt i de foregående kolonner.
Forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation’.
Rollerne som eksponeringsleverende institut, investor og organiserende institut kan ikke bruges i forbindelse med »nth to default«-kreditderivater.
‘Non-performing exposures with forbearance measures’ (non-performing forborne exposures) comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.