natgillin/translations-raw huggingface dataset:
I henhold til definitionen i artikel 5, stk. 2, i forordning (EU) nr. 575/2013 skal beregningen af økonomisk tab for eksponeringer med sikkerhed i beboelses- og erhvervsejendomme tage udgangspunkt i den udestående eksponeringsværdi på indberetningsdatoen og skal omfatte mindst: i) afkast fra afhændelse af sikkerhedsstillelse; ii) direkte omkostninger (herunder rentebetalinger og gældsomlægningsomkostninger i forbindelse med realisering af sikkerheden); og iii) indirekte omkostninger (herunder gældsomlægningsenhedens driftsomkostninger).
‘Other off-balance sheet items’ in Annex I of CRR.
Alle komponenter skal diskonteres til referencedatoen for indberetningen.
Under IFRS or compatible National GAAP, the following item are recognised in the balance sheet and, consequently, should not be reported as off-balance sheet exposures:
Eksponeringsværdi: Eksponeringsværdien følger de regler, der fastlagt i tredje del, afsnit II, i forordning (EU) nr. 575/2013 (se kapitel 2, for så vidt angår institutter, der anvender standardmetoden, og kapitel 3, for så vidt angår institutter, der anvender IRB-metoden).
‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IAS 39;
Ejendomsværdi: Ejendomsværdien følger de regler, der er fastlagt i tredje del, afsnit II, i forordning (EU) nr. 575/2013.
‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods.
Valutakurseffekt: Indberetningsvalutaen anvendes med valutakursen på indberetningsdatoen.
Consequently, they are classified as ‘trade receivables’ on the balance sheet;
Estimater af økonomiske tab skal endvidere omfatte valutakurseffekten, hvis eksponeringen eller sikkerheden er udstedt i en anden valuta.
‘Endorsements on bills’ that do not meet the criteria for de-recognition under IAS 39;
I overensstemmelse med indberetningsomfanget omfatter kreditinstitutters indberetning af tab i forbindelse med fast ejendom (CR IP Losses) følgende skemaer:
‘Transactions with recourse’ that do not meet the criteria for de-recognition under IAS 39;
et samlet skema
‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IAS 39;
et skema for hvert nationalt marked i Unionen, som instituttet er eksponeret for, og
‘Asset sale and repurchase agreements as defined in Article 12(3) and (5) of Directive 86/635/EEC’.
et skema, der aggregerer data for alle nationale markeder uden for Unionen, som instituttet er eksponeret for.
In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified (or to be specified).
Hvis den risikoreducerende effekt af fast ejendom kun anvendes til interne formål (dvs. efter søjle 2) eller i forbindelse med store eksponeringer (se fjerde del i forordning (EU) nr. 575/2013), betyder det endvidere, at de pågældende eksponeringer og tab ikke skal indberettes.
For off-balance sheet exposures, the ‘Nominal amount’ is the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements.
Tab: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tabene.
In particular, for financial guarantees given, the nominal amount is the maximum amount the entity could have to pay if the guarantee is called on.
Tab indberettes, når hensættelser skal bogføres i henhold til regnskabsreglerne.
For loan commitments, the nominal amount is the undrawn amount that the institution has committed to lend.
Også estimerede tab skal indberettes.
Nominal amounts are exposure values before applying conversion factors and credit risk mitigation techniques.
Tabsdata indsamles for hvert lån, dvs. ved aggregering af individuelle tabsdata i forbindelse med eksponeringer med sikkerhed i fast ejendom.
In template 9.2, for loan commitments received, the nominal amount is the total undrawn amount that the counterparty has committed to lend to the institution.
Referencedato: Eksponeringsværdien fra datoen for misligholdelsen skal anvendes til indberetning af tab.
For other commitments received the nominal amount is the total amount committed by the other party in the transaction.
Tab skal indberettes for alle misligholdelser af lån, der er sikret i fast ejendom, som opstår i den pågældende indberetningsperiode, uanset om gældsomlægning gennemføres i den pågældende periode eller ej.
For financial guarantees received, the ‘maximum amount of the guarantee that can be considered’ is the maximum amount the counterparty could have to pay if the guarantee is called on.
Tabsdata, der indberettes pr. 30. juni, skal vedrøre perioden fra den 1. januar til den 30. juni, og tabsdata, der indberettes pr. 31. december, skal vedrøre hele kalenderåret.
When a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.
Indberetning af tab skal kun omfatte tab i forbindelse med scenario ii) »realisering af sikkerhed er gennemført (konstaterede tab)« og scenario iii) »gældsomlægning er ikke gennemført (tabsestimater anvendes)«.
Under the relevant National GAAP based on BAD, all trading and hedging derivatives shall be reported in these templates irrespective of the portfolio or whether they are recognised on the balance sheet or not under the relevant National GAAP.
Betydningen af værdiansættelse af ejendom: Den seneste værdiansættelse af ejendommen inden datoen for misligholdelse af eksponeringen skal bruges som referencedato for indberetning af den del af eksponeringen, der er sikret ved pant i fast ejendom.
The amount of the host contract is not included in these templates.
Efter misligholdelse foretages evt. ny værdiansættelse af ejendommen.
However, if the hybrid instrument is measured at fair value through profit or loss, the contract as a whole shall be included in the category of held for trading or financial instruments designated at fair value through profit or loss (and, thus, the embedded derivatives are not reported in 10 and 11).
Denne nye værdi er dog ikke relevant med hensyn til at identificere den del af eksponeringen, der oprindeligt var fuldt ud (og helt) sikret ved pant i fast ejendom.
All derivatives shall be classified into the following risk categories:
Den nye ejendomsværdi skal dog bruges ved indberetning af økonomisk tab (en lavere ejendomsværdi er en del af de økonomiske omkostninger).
Interest rate: Interest rate derivatives are contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill.
Den seneste værdiansættelse af ejendommen inden misligholdelsesdatoen skal med andre ord anvendes til at bestemme, hvilken del af tabet der skal indberettes i celle 010 (identifikation af eksponeringsværdier, som er fuldt ud og helt sikret), og den omvurderede ejendomsværdi for det beløb, der skal indberettes (estimat af evt. gældsomlægning fra sikkerhed) i celle 010 og 030.
This category is restricted to those deals where all the legs are exposed to only one currency’s interest rate.
Behandling af salg af lån i løbet af indberetningsperioden: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tab, men kun hvis misligholdelse af den pågældende eksponering er konstateret.
Thus it excludes contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts.
Sum af tab i forbindelse med udlån op til procentdele fastsat som reference
Interest rate contracts include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants.
Artikel 101, stk. 1, litra a) og d), i forordning (EU) nr. 575/2013
Equity: Equity derivatives are contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices.
Markedsværdi og belåningsværdi i henhold til artikel 4, stk. 1, nr. 74) og 76), i forordning (EU) nr. 575/2013
Foreign exchange and gold: These derivatives include contracts involving the exchange of currencies in the forward market and the exposure to gold.
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
They therefore cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant.
Heraf: fast ejendom værdiansat ved hjælp af belåningsværdi
Foreign exchange derivatives include all deals involving exposure to more than one currency, whether in interest rates or exchange rates.
Indberetning af tab, hvor værdien af sikkerheden er beregnet som belåningsværdien.
Gold contracts include all deals involving exposure to that commodity.
Sum af samlede tab
Credit: Credit derivatives are contracts that do not meet the definition of financial guarantees and in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit.
Artikel 101, stk. 1, litra b) og e), i forordning (EU) nr. 575/2013
The contracts specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit.
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset.
Indberetning af tab, hvor værdien af sikkerheden er beregnet som belåningsværdien.
Commodity: These derivatives are contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products.
Sum af eksponeringerne
Other: These derivatives are any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
Artikel 101, stk. 1, litra c) og f), i forordning (EU) nr. 575/2013
When a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk.
Den værdi, der skal indberettes, er begrænset til den del af eksponeringsværdien, der betragtes som fuldt ud sikret ved fast ejendom.
For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:
Det betyder, at den del, der betragtes som usikret, ikke er relevant i forbindelse med indberetning af tab.
Commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category.
Beboelsesejendomme
Equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category.
Erhvervsejendomme«
Equity deals with exposure to foreign exchange or interest rates should be included in this category.
Opbygning og konventioner
The ‘carrying amount’ shall be reported separately for derivatives with a positive fair value (‘financial assets’) and for those with a negative fair value (‘financial liabilities’).
Omfang og niveau af indberetning af store eksponeringer (LE)
At the date of initial recognition, a derivative is classified as ‘financial asset’ or ‘financial liability’ according to its initial fair value.
LE-skemaets opbygning
After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as ‘financial asset’) or unfavourable (and the derivative is classified as ‘financial liability’).
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
Under the relevant National GAAP based on BAD, the reported carrying amount shall be the carrying amount including accruals, premium values and provisions if applicable under National GAAP.
C 26.00 — Skema vedrørende begrænsninger for store eksponeringer (LE limits)
In addition to carrying amounts market values shall be reported by reporting institutions under National GAAP based on BAD.
Instrukser vedrørende specifikke rækker
The ‘Notional amount’ is the gross nominal of all deals concluded and not yet settled at the reference date.
C 27.00 — Identifikation af modparten (LE1)
In particular, the following shall be taken account to determine the notional amount:
Instrukser vedrørende specifikke kolonner
For contracts with variable nominal or notional principal amounts, the basis for reporting is the nominal or notional principal amounts at the reference date;
C 28.00 — Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen (LE2)
The notional amount value to be reported for a derivative contract with a multiplier component is the contract effective notional amount or par value;
C 29.00 — Detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3)
Swaps: The notional amount of a swap is the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;
C 30.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4)
Equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract is the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5)
The notional amount to be reported for commodity contracts with multiple exchanges of principal is the contractual amount multiplied by the number of remaining exchanges of principal in the contract;
Systemet til indberetning af store eksponeringer (large exposures — »LE«) består af seks skemaer, der indeholder følgende oplysninger:
Credit derivatives: The contract amount to be reported for credit derivatives is the nominal value of the relevant reference credit;
begrænsninger for store eksponeringer
Digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying.
identifikation af modparten (LE1-skemaet)
The notional amount for digital options is defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4-skemaet)
Netting among the notional amounts is not allowed.
Instrukserne og valideringsreglerne følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og celler i skemaerne.
Derivatives that are not effective hedging instruments in accordance with IAS 39 or with the accounting framework under National GAAP based on BAD should be included in the ‘held for trading’ portfolio.
Følgende konvention bruges generelt i instrukserne og valideringsreglerne: Skema;Række;Kolonne.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 or with the accounting framework under National GAAP based on BAD to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
En asterisk viser, at validering udføres for alle de indberettede rækker.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Ved valideringer i et skema, hvor kun datapunkter fra skemaet anvendes, henviser notationer ikke til et skema: Række;Kolonne.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of CRR.
ABS (Værdi): den absolutte værdi uden fortegn.
This item does not include derivatives for proprietary trading.
Beløb, der forøger eksponeringerne, indberettes som et positivt tal.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Modsat indberettes beløb, der reducerer eksponeringerne, som et negativt tal.
‘credit institutions’,
Hvis der er indsat et negativt fortegn (-) ved teksten ud for en post, indberettes et positivt tal ikke for den pågældende post.
‘other financial corporations’, and
I forbindelse med dette bilag finder instrukserne vedrørende indberetning af store eksponeringer også anvendelse på den indberetning af væsentlige eksponeringer, der kræves i artikel 9 og 11, i overensstemmelse med det i nævnte artikler fastsatte anvendelsesområde.
‘rest’ comprising all other counterparties.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på individuelt grundlag skal institutter anvende skemaerne LE1, LE2 og LE3.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende skemaerne LE1, LE2 og LE3.
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.
Alle store eksponeringer, der er defineret i overensstemmelse med artikel 392 i forordning (EU) nr. 575/2013, skal indberettes, herunder store eksponeringer, der ikke er underlagt krav om overholdelse af den grænse for stor eksponering, der er fastsat i artikel 395 i forordning (EU) nr. 575/2013.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
For at indberette oplysninger om de 20 største eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, sidste punktum, i forordning (EU) nr. 575/2013 på konsolideret grundlag skal moderinstitutterne i en medlemsstat, som er underlagt tredje del, afsnit II, kapitel 3, i forordning (EU) nr. 575/2013, anvende skemaerne LE1, LE2 og LE3.
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
For at indberette løbetidsstrukturen for disse eksponeringer i henhold til artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013 skal moderinstitutterne i en medlemsstat anvende skema LE4 og 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.
Den eksponeringsværdi, der beregnes i kolonne 210 (»I alt«) i LE2-skemaet, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
‘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.
Data om de store eksponeringer og de relevante største eksponeringer mod grupper af indbyrdes forbundne kunder og enkelte kunder, der ikke tilhører en gruppe af indbyrdes forbundne kunder, indberettes i LE2-skemaet, hvor en gruppe af indbyrdes forbundne kunder indberettes som en enkelt eksponering.
COLLATERAL AND GUARANTEES RECEIVED (13)
Institutter skal bruge LE3-skemaet til at indberette data vedrørende eksponeringer mod enkelte kunder, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE2-skemaet.
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.
Indberetningen af eksponeringen mod en enkelt kunde i LE2-skemaet må ikke kopieres i LE3-skemaet.
The loans and advances shall be broken down by counterparties.
Kolonnerne i LE1-skemaet præsenterer oplysninger vedrørende identifikationen af enkelte kunder eller grupper af indbyrdes forbundne kunder, som et institut har en eksponering mod.
In template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Kolonnerne i skema LE2 og LE3 præsenterer følgende informationsblokke:
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
Kolonnerne i skema LE4 og LE5 præsenterer oplysninger vedrørende de løbetidskurve, som de forventede forfaldende beløb for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal henføres til.
‘Rest’ includes pledges of other securities issued by any third party or pledges of other assets;
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
‘Financial guarantees received’ include contracts that require the issuer to make specified payments to reimburse the institution 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.
»Gruppe af indbyrdes forbundne kunder« er defineret i artikel 4, stk. 1, nr. 39), i forordning (EU) nr. 575/2013.
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the ‘Maximum collateral/guarantee that can be considered’ shall be allocated according to its quality starting from the one with the best quality.
Aktiver og ikkebalanceførte poster anvendes uden risikovægte eller risikograder, jf. artikel 389 i forordning (EU) nr. 575/2013.
‘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.
Kreditkonverteringsfaktorer anvendes ikke på ikkebalanceførte poster.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
»Eksponeringer« er defineret i artikel 389 i forordning (EU) nr. 575/2013.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.