natgillin/translations-raw huggingface dataset:
Foranstaltninger vedrørende henstand indebærer, at en debitor, som oplever eller inden for nær fremtid vil opleve vanskeligheder med at overholde sine finansielle forpligtelser (»finansielle vanskeligheder«), gives indrømmelser.
Dividend income from financial assets held for trading and from financial assets designated at fair value through profit or loss shall be reported either as ‘dividend income’ separately from other gains and losses from these categories or as part of gains or losses from these categories of instruments.
Med henblik på skema 19 udgør en indrømmelse en af følgende foranstaltninger:
Dividend income from subsidiaries, associates and joint ventures which are outside the scope of consolidation shall be reported within ‘Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates’ and, according to IAS 28.10, the carrying amount of the investment shall be reduced for those accounted for under the equity method.
en ændring af de tidligere vilkår og betingelser i en kontrakt, som debitoren anses for at være ude af stand til at overholde på grund af finansielle vanskeligheder (»nødlidende gæld«) med utilstrækkelig solvens til følge, og som ikke ville være blevet indrømmet, hvis debitoren ikke havde oplevet finansielle vanskeligheder
Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within ‘Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates’.
en hel eller delvis refinansiering af en kontrakt vedrørende nødlidende gæld, som ikke var blevet indrømmet, hvis ikke debitoren havde oplevet finansielle vanskeligheder.
Under IFRS or compatible National GAAP, impairment on ‘Financial assets at cost’ includes impairment losses arising from the application of the impairment rules in IAS 39.66.
En indrømmelse kan medføre et tab for långiveren.
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 issuer.
En indrømmelse er bl.a. kendetegnet ved følgende:
For ‘Gains or (-) losses from hedge accounting, net’ institutions shall report fair value changes on hedging instruments and hedged items, including the result of ineffectiveness from cash flow hedges and from hedges of net investment in foreign operations.
en forskel mellem de ændrede vilkår i kontrakten og de tidligere vilkår i kontrakten, som er til fordel for debitoren
STATEMENT OF COMPREHENSIVE INCOME (3)
indføjelse af gunstigere vilkår i en ændret kontrakt end andre debitorer med en tilsvarende risikoprofil kunne have opnået hos samme institut på det pågældende tidspunkt.
Under IFRS or compatible National GAAP, ‘Income tax relating to items that will not be reclassified’ and ‘Income tax relating to items that may be reclassified to profit or (-) loss’ [IAS 1.91 (b), IG6] shall be reported as separate line items.
Anvendelse af klausuler, som giver debitoren mulighed for at ændre kontraktens vilkår, hvis denne ønsker det (»integrerede henstandsklausuler«), behandles som en indrømmelse, hvis instituttet accepterer anvendelse af sådanne klausuler og konkluderer, at debitoren oplever finansielle vanskeligheder.
BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)
»Refinansiering« betyder brug af gældskontrakter til at sikre fuldstændig eller delvis indfrielse af andre gældskontrakter, hvis gældende vilkår debitoren er ude af stand til at overholde.
Financial assets shall be broken down by instrument and – where required – by counterparty.
Med henblik på skema 19 omfatter »debitor« alle fysiske og juridiske personer i debitorens koncern, som er omfattet af den bogføringsmæssige virkning af konsolideringen.
Under IFRS or compatible National GAAP, equity instruments shall be reported with a specific breakdown (‘of which’) to identify instruments measured at cost and specific counterparty sectors only.
Med henblik på skema 19 har eksponering samme betydning, som er anført for »gæld« i punkt 169.
Under National GAAP based on BAD, equity instruments shall be reported with a specific breakdown (‘of which’) to identify unquoted and specific counterparty sectors only.
Med henblik på skema 19 betyder »institut« det institut, som anvendte foranstaltningerne vedrørende henstand.
For available-for-sale financial assets institutions shall report the fair value of impaired assets and unimpaired assets respectively, and the cumulative amount of impairment losses recognised in profit or loss as at the reporting date.
Der er tale om henstand i forbindelse med en eksponering, hvis der er givet en indrømmelse, uanset om et beløb er forfaldent, eller eksponeringerne er klassificeret som værdiforringede i overensstemmelse med de gældende regnskabsregler eller som misligholdte i overensstemmelse med artikel 178 i forordning (EU) nr. 575/2013.
The sum of fair value of unimpaired assets and fair value of impaired assets shall be the carrying amount of these assets.
Der er ikke tale om henstand i forbindelse med eksponeringer, hvis debitoren ikke er i finansielle vanskeligheder.
Under IFRS or compatible National GAAP, for financial assets classified as ‘Loans and receivables’ or as ‘Held-to-maturity’, the gross carrying amount of unimpaired assets and of impaired assets shall be reported.
Ændringen af en kontrakt indebærer en hel eller delvis annullering af gælden i form af afskrivninger.
‘Specific allowances for financial assets, individually estimated’ shall include cumulative amount of impairment related to financial assets which have been assessed individually.
Instituttet anerkender brugen af integrerede henstandsklausuler for en debitor, som misligholder, eller som ville blive anset for at misligholde uden brug af sådanne klausuler.
‘Specific allowances for financial assets, collectively estimated’ shall include the cumulative amount of collective impairment calculated on insignificant loans which are impaired on individual basis and for which the institution decides to use a statistical approach (portfolio basis).
Samtidigt eller næsten samtidigt med instituttets indrømmelse af yderligere gæld foretog debitoren betalinger på hovedstolen eller af renter for en anden kontrakt med instituttet, som var misligholdt eller ville blive klassificeret som misligholdt uden refinansiering.
This approach does not preclude performing individual impairment evaluation of loans that are individually insignificant and thus to report them as specific allowances for financial assets, individually estimated.
En ændring, som indebærer tilbagebetaling gennem overtagelse af sikkerhedsstillelse, behandles som en foranstaltning vedrørende henstand, hvis ændringen udgør en indrømmelse.
‘Collective allowances for incurred but not reported losses’ shall include the cumulative amount of collective impairment determined on financial assets which are not impaired on individual basis.
Der består en simpel formodning om henstand i følgende tilfælde:
For ‘allowances for incurred but not reported losses’, IAS 39.59(f), AG87 and AG90 may be followed.
Beløb i forbindelse med den ændrede kontrakt har været helt eller delvist forfaldne i over 30 dage (uden misligholdelse af kontrakten) mindst én gang i de tre måneder, der går forud for ændringen, eller ville have været helt eller delvist forfaldne i over 30 dage uden ændringen.
‘General allowances for credit risk’ shall include both general allowances for credit risk and general allowances for banking risk.
Finansielle vanskeligheder vurderes på debitorniveau, jf. punkt 168.
Template 4.5 includes the carrying amount of ‘Loans and advances’ and ‘Debt securities’ that fall within the definition of ‘subordinated debt’ in paragraph 54 of this Part.
Kun eksponeringer, som er genstand for foranstaltninger vedrørende henstand, udpeges som eksponeringer med henstand.
BREAKDOWN OF LOANS AND ADVANCES BY PRODUCT (5)
Eksponeringen med henstand anses for at være ikkemisligholdt, herunder også hvis den var i kategorien for misligholdte eksponeringer og er blevet omklassificeret på grundlag af en analyse af debitorens finansielle situation, som viser, at den ikke længere opfylder betingelserne for at blive anset for at være misligholdt.
‘on demand (call) and short notice (current account)’ include balances receivable on demand (call), at short notice, current accounts and similar balances which may include loans that are overnight deposits for the borrower, regardless of their legal form.
En prøveperiode på mindst to år er forløbet fra den dato, hvor eksponeringen med henstand blev anset for at være ikkemisligholdt.
It also includes ‘overdrafts’ that are debit balances on current account balances;
Der er blevet foretaget ikke uvæsentlige regelmæssige samlede betalinger på hovedstolen eller af renter i mindst halvdelen af prøveperioden.
‘Credit card debt’ includes credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];
Ingen af eksponeringerne over for debitoren har været forfaldne i over 30 dage ved prøveperiodens afslutning.
‘Trade receivables’ include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services.
Hvis de i punkt 176 omhandlede betingelser ikke er opfyldt ved prøveperiodens afslutning, anses eksponeringen stadig for at være ikkemisligholdt, med henstand og omfattet af en prøveperiode, indtil alle betingelserne er opfyldt.
This item includes all factoring transactions (both with and without recourse);
Betingelserne vurderes som minimum hvert kvartal.
‘Finance leases’ include the carrying amount of finance lease receivables.
Eksponeringer med henstand, som klassificeres som anlægsaktiver, som besiddes med henblik på salg, jf. IFRS 5, vedbliver med at være klassificeret som eksponeringer med henstand, da anlægsaktiver, som besiddes med henblik på salg, falder ind under definitionen af eksponeringer med henstand.
Under IFRS or compatible National GAAP, ‘finance lease receivables’ are as defined in IAS 17;
En eksponering med henstand kan anses for at være ikkemisligholdt fra den dato, hvor foranstaltningerne vedrørende henstand blev indført, hvis en af følgende betingelser er opfyldt:
‘Reverse repurchase loans’ include finance granted in exchange for securities bought under repurchase agreements or borrowed under securities lending agreements;
Forlængelsen har ikke ført til, at eksponeringen klassificeres som misligholdt.
‘Other term loans’ include debit balances with contractually fixed maturities or terms that are not included in other items;
Eksponeringen blev ikke anset for at være misligholdt på den dato, hvor foranstaltningerne vedrørende henstand blev forlænget.
‘Advances that are not loans’ include advances that cannot be classified as ‘loans’ according to the ECB BSI Regulation.
Hvis der indføres yderligere foranstaltninger vedrørende henstand over for en ikkemisligholdt eksponering med henstand, som er omfattet af en prøveperiode, og som var i kategorien »misligholdte eksponeringer« og er blevet omklassificeret, eller som har været forfalden i over 30 dage, klassificeres den som misligholdt.
This item includes, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection);
»Misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand« omfatter eksponeringer med henstand, som opfylder kriterierne for at blive anset for at være misligholdte og medregnes i kategorien misligholdte eksponeringer.
‘Mortgage loans [Loans collateralized by immovable property]’ include loans formally secured by immovable property collateral independently of their loan/collateral ratio (commonly referred as ‘loan-to-value’);
eksponeringer, som er blevet misligholdte på grund af anvendelsen af foranstaltningerne vedrørende henstand
‘Other collateralized loans’ include loans formally backed by collateral, independently of their loan/collateral ratio (so-called ‘loan-to-value’), other than ‘Loans collateralised by immovable property’, ‘Finance leases’ and ‘Reverse repurchase loans’.
eksponeringer, som var misligholdte før forlængelsen af foranstaltningerne vedrørende henstand
This collateral includes pledges of securities, cash, and other collateral;
eksponeringer med henstand, som var i kategorien for ikkemisligholdte eksponeringer og er blevet omklassificeret, herunder eksponeringer, som er blevet omklassificeret i henhold til punkt 179.
‘Credit for consumption’ includes loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];
Hvis der anvendes foranstaltninger vedrørende henstand på misligholdte eksponeringer, indberettes disse eksponeringer med henstand særskilt i kolonnen »heraf: Misligholdte eksponeringer med henstand«.
‘Lending for house purchase’ includes credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation];
Eksponeringer med henstand, der klassificeres som kassebeholdninger i centralbanker og andre anfordringsindskud, indberettes i række 070 samt i række 080 og 100 i skema 19.
‘Project finance loans’ include loans that are recovered solely from the income of the projects financed by them.
En række gældsposter, som samles i en ny gældspost, indberettes som en ændring, medmindre der også gennemføres en refinansieringstransaktion, som har større virkning for likviditeten.
The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 36 of Part 1.
Hvis henstand i form af ændringer af en nødlidende eksponerings vilkår og betingelser fører til ophør af indregning heraf og til indregning af en ny eksponering, behandles den nye eksponering som gældshenstand.
Reporting of NACE codes shall be done with the first level of disaggregation (by ‘section’).
DEL 3
For debt instruments at amortised cost or at fair value through other comprehensive income, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated impairment’.
SAMMENSTILLING AF EKSPONERINGSKLASSER OG MODPARTSSEKTORER
For debt instruments at fair value through profit and loss, ‘Gross carrying amount’ shall mean the carrying amount excluding ‘Accumulated changes in fair value due to credit risk’.
I de følgende tabeller sammenstilles de eksponeringsklasser, der anvendes til at beregne kapitalkravene i henhold til forordning (EU) nr. 575/2013, med de modpartssektorer, der anvendes i FINREP-tabellerne.
‘Accumulated impairment’ shall be reported for financial assets at amortised cost or at fair value through other comprehensive income.
Tabel 2
‘Accumulated changes in fair value due to credit risk’ figures shall be reported for financial assets at fair value through profit or loss.
Standardmetoden
‘Accumulated impairment’ shall include specific allowances for financial assets, individually and collectively estimated as defined in paragraphs 36 and 37 as well as ‘Collective allowances for incurred but not reported losses’ as defined in paragraph 38, but do not include ‘Accumulated write-offs’ amounts as defined in paragraph 49.
Eksponeringsklasser i henhold til standardmetoden (artikel 112 i forordning (EU) nr. 575/2013)
FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE OR IMPAIRED (7)
Modpartssektorer i FINREP
Debt instruments that are past due but not impaired at the reporting reference date shall be reported in the accounting portfolios subject to impairment.
Bemærkninger
According to IFRS or compatible National GAAP, these accounting portfolios comprise the categories ‘Available for sale’, ‘Loans and receivables’, and ‘Held-to-maturity’.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
According to National GAAP based on BAD, these accounting portfolios comprise also ‘Non-trading debt instruments measured at a cost-based method’ and ‘Other non-trading non-derivative financial assets’.
Multilaterale udviklingsbanker
Assets qualify as past due when counterparties have failed to make a payment when contractually due.
(dvs. kreditinstitutter og investeringsselskaber)
The whole amounts of such assets shall be reported and broken down according to the number of days of the oldest past due instalment.
Ikkefinansielle selskaber
The past due analysis shall not include any impaired assets.
Ikkefinansielle selskaber
The carrying amount of impaired financial assets shall be reported separately from the past due assets.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
The column ‘Accumulated write-offs’ includes the cumulative amount of principal and past due interest of any debt instrument that the institution is no longer recognising because they are considered uncollectible, independently of the portfolio in which they were included.
Misligholdte
These amounts shall be reported until the total extinguishment of all the institution’s rights (by expiry of the statute-of–limitations period, forgiveness or other causes) or until recovery.
ja) Eksponeringer forbundet med særlig høj risiko
‘Write-offs’ could be caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as by reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
BREAKDOWN OF FINANCIAL LIABILITIES (8)
CIU'er
‘Debt securities issued’ shall be disaggregated into the following type of products:
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til forordning (EU) nr. 575/2013
‘Certificates of deposits’ are securities that enable the holders to withdraw funds from an account;
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
‘Asset backed securities’ according to Article 4(1)(61) of CRR;
Forskellige poster i balancen
‘Covered Bonds’ according to Article 129(1) of CRR;
I FINREP kan andre poster anføres under forskellige aktivkategorier
‘Hybrid contracts’ comprise contracts with embedded derivatives;
Tabel 3
‘Other debt securities issued’ includes debt securities not recorded in the previous lines and distinguishes convertible and non-convertible instruments.
IRB-metoden
‘Subordinated financial liabilities’ issued are treated in the same way as other financial liabilities incurred.
Eksponeringsklasser i henhold til IRB-metoden
Subordinated liabilities issued in the form of securities are classified as ‘Debt securities issued’, whereas subordinated liabilities in the form of deposits are classified as ‘Deposits’.
(artikel 147 i forordning (EU) nr. 575/2013)
Template 8.2 includes the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that meet the definition of subordinated debt classified by accounting portfolios.
(dvs. kreditinstitutter og investeringsselskaber samt visse offentlige forvaltninger og multilaterale banker)
‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Off-balance sheet exposures include the off-balance sheet items listed in Annex I of CRR.
Andre aktiver, der ikke er kreditforpligtelser
Off-balance sheet exposures shall be broken down in loan commitments given, financial guarantees given, and other commitments given.
I FINREP kan andre poster anføres under forskellige aktivkategorier
Information on loan commitments, financial guarantees, and other commitments given and received include both revocable and irrevocable commitments.
Den Europæiske Centralbanks forordning (EF) nr. 1071/2013 af 24. september 2013 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (omarbejdet) (ECB/2013/33) (EUT L 297 af 7.11.2013, s. 1).
‘Loan commitments’ are firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument.
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter NACE rev.
The following items of Annex I of CRR shall be classified as ‘Loan commitments’:
2 og om ændring af Rådets forordning (EØF) nr. 3037/90 og visse EF-forordninger om bestemte statistiske områder (EUT L 393 af 30.12.2006, s. 1).
‘Forward deposits’.
Rådets direktiv 86/635/EØF af 8. december 1986 om bankers og andre penge- og finansieringsinstitutters årsregnskaber og konsoliderede regnskaber (EFT L 372 af 31.12.1986, s. 1).
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ under pre-specified terms and conditions.
Europa-Parlamentets og Rådets direktiv 2013/34/EU af 26. juni 2013 om årsregnskaber, konsoliderede regnskaber og tilhørende beretninger for visse virksomhedsformer, om ændring af Europa-Parlamentets og Rådets direktiv 2006/43/EF og om ophævelse af Rådets direktiv 78/660/EØF og 83/349/EØF (EUT L 182 af 29.6.2013, s. 19).
‘Financial guarantees’ are contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (C(2003)1422) (EUT L 124 af 20.5.2003, s. 36).
Under IFRS or compatible National GAAP, these contracts meet the IAS 39.9 and IFRS 4.A definition of financial guarantee contracts.
Misligholdte eksponeringer omfattet af foranstaltninger vedrørende henstand vedrører eksponeringer som omhandlet i punkt 180.
The following items of Annex I of CRR shall be classified as ‘financial guarantees’:
Data anført i artikel 101, stk. 1, i forordning (EU) nr. 575/2013 skal indberettes af alle institutter, der anvender fast ejendom som anført i tredje del, afsnit II, i forordning (EU) nr. 575/2013.
‘Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions’;
Skemaet dækker alle nationale markeder, som et institut/en koncern af institutter er eksponeret for (se artikel 101, stk. 1, i forordning (EU) nr. 575/2013).
‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’;
I henhold til artikel 101, stk. 2, tredje punktum, indberettes dataene særskilt for hvert ejendomsmarked i Unionen.
‘Shipping guarantees, customs and tax bonds’;
Definitioner
Note issuance facilities (NIFs) and revolving underwritings facilities (RUFs);
Definition af tab: »Tab« betyder »økonomisk tab« som defineret i artikel 5, stk. 2, i forordning (EU) nr. 575/2013, herunder tab i forbindelse med lejede ejendomme.
‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ when the terms and conditions are not pre-specified;
Genindvindingsmidler fra andre kilder (f.eks. bankgarantier, livsforsikring osv.) indregnes ikke ved beregningen af tab i forbindelse med fast ejendom.
‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’;
Tab i en position må ikke modregnes overskuddet fra vellykket genindvinding af en anden position.
‘Undrawn credit facilities for tender and performance guarantees’;