natgillin/translations-raw huggingface dataset:
Eksponeringsværdien af en enkelt retlig forpligtelse, der følger af en aftale om netting på tværs af produkter med det indberettende instituts modpart, indberettes i denne kolonne.
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Indirekte eksponeringer
RELATED PARTIES (31)
Artikel 403 i forordning (EU) nr. 575/2013.
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
I henhold til artikel 403 i forordning (EU) nr. 575/2013 kan et kreditinstitut benytte substitutionsmetoden, hvis tredjemand har stillet sikkerhed for en eksponering mod en kunde, eller hvis en sådan eksponering er sikret ved sikkerhedsstillelse udstedt af tredjemand.
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Instituttet skal i denne blok af kolonner indberette størrelsen af de direkte eksponeringer, der tildeles garantistilleren eller udstederen af sikkerhedsstillelsen, såfremt sidstnævnte tildeles en tilsvarende eller lavere risikovægt end den risikovægt, der skulle anvendes på tredjemanden i henhold til tredje del, afsnit II, kapitel 2, i forordning (EU) nr. 575/2013.
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
Den beskyttede oprindelige referenceeksponering (direkte eksponering) skal trækkes fra eksponeringen mod den oprindelige låntager i kolonnerne for »Anerkendte kreditrisikoreduktionsteknikker«.
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Den indirekte eksponering skal øge eksponeringen mod garantistilleren eller udstederen af sikkerhedsstillelsen via substitutionsvirkningen.
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
Når den garanterede direkte eksponering er et gældsinstrument, skal størrelsen af den »Indirekte eksponering«, der tildeles garantistilleren, f.eks. indberettes i kolonnen »Gældsinstrumenter«.
‘Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates’;
Eksponeringer, der opstår som følge af credit linked notes, indberettes i denne blok af kolonner i henhold til artikel 399 i forordning (EU) nr. 575/2013.
‘Gains or losses on de-recognition of non-financial assets other than held for sale’;
Se kolonne 060.
‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’, and;
Se kolonne 070.
‘Profit or loss after tax from discontinued operations’.
Se kolonne 080.
GROUP STRUCTURE (40)
Værdien af disse kolonner skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date.
Se kolonne 090.
All subsidiaries regardless the activity they perform shall be reported.
Se kolonne 100.
Securities classified as ‘Financial assets held for trading’, ‘Financial assets designated at fair value through profit or loss’, ‘Available-for-sale financial assets’ and Treasury shares, that is to say, own shares of reporting institution owned by it, shall be excluded from the scope of this template.
Se kolonne 110.
The following information shall be reported on a ‘entity-by-entity’ basis:
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
‘LEI code’ includes the LEI code of the investee; (b) ‘Entity code’ includes the identification code of the investee.
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013.
The entity code is a row identifier and shall be unique for each row in template 40.1.
Yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver.
‘Entity name’ includes the name of the investee;
(-) Værdijusteringer og hensættelser
‘Entry date’ means the date in which the investee entered within the ‘scope of the group’;
Artikel 34, 24, 110 og 111 i forordning (EU) nr. 575/2013.
‘Share capital’ means the total amount of capital issued by the investee as at the reference date;
Værdijusteringer og hensættelser anført i de tilsvarende regnskabsregler (direktiv 86/635/EØF eller forordning (EF) nr. 1606/2002), som påvirker værdiansættelsen af eksponeringer i henhold til artikel 24 og 110 i forordning (EU) nr. 575/2013.
‘Equity of Investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ include the amounts of these items in the last financial statements of the investee;
Værdijusteringer og hensættelser mod bruttoeksponeringen i kolonne 040 indberettes i denne kolonne.
‘Residence of investee’ means the country of residence of the investee.
(-) Eksponeringer, der fratrækkes kapitalgrundlaget
‘Sector of investee’ means the sector of counterparty as defined in paragraph 35 of Part 1;
Eksponeringsværdi før anvendelse af undtagelser og kreditrisikoreduktion
‘Accumulated equity interest (%)’ is the percentage of ownership instruments held by the institution as of the reference date;
Artikel 394, stk. 1, litra b), i forordning (EU) nr. 575/2013.
‘Voting rights (%)’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Institutter skal indberette eksponeringsværdien inden hensyntagen til virkningen af evt. kreditrisikoreduktion.
‘Group structure [relationship]’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate);
Den eksponeringsværdi, der indberettes i denne kolonne, skal være det beløb, der bruges til at bestemme, om en eksponering er en stor eksponering i henhold til definitionen i artikel 392 i forordning (EU) nr. 575/2013.
‘Accounting treatment [Accounting Group]’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Dette omfatter den oprindelige eksponering efter fratrækning af værdijusteringer og hensættelser og størrelsen af eksponeringer fratrukket kapitalgrundlaget.
‘Accounting treatment [CRR Group]’ shall indicate the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Heraf: Uden for handelsbeholdningen
‘Carrying amount’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Beløbet uden for handelsbehandlingen af den samlede eksponering inden undtagelser og kreditrisikoreduktion.
‘Acquisition cost’ means the amount paid by the investors;
% af det justerede kapitalgrundlag
‘Goodwill link to the investee’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’;
Artikel 4, stk. 1, nr. 71), litra b), og artikel 395 i forordning (EU) nr. 575/2013.
‘Fair value of the investments for which there are published price quotations’ means the price at the reference date; it shall be provided only if the instruments are quoted.
Det indberettede beløb skal være andelen af eksponeringsværdien før anvendelse af undtagelser og kreditrisikoreduktion i forhold til instituttets justerede kapitalgrundlag som defineret i artikel 4, stk. 1, nr. 71), litra b), i forordning (EU) nr. 575/2013.
The following information shall be reported on an ‘instrument-by-instrument’ basis:
(-) Anerkendte kreditrisikoreduktionsteknikker
‘Security code’ includes the ISIN code of the security.
Artikel 399 og artikel 401-403 i forordning (EU) nr. 575/2013.
For securities without ISIN code assigned, it includes another code that uniquely identifies the security.
Kreditrisikoreduktionsteknikker som defineret i artikel 4, stk. 1, nr. 57), i forordning (EU) nr. 575/2013.
‘Security code’ and ‘Holding company code’ are a composite row identifier, and together shall be unique for each row in template 40.2;
Med henblik på denne indberetning anvendes de kreditrisikoreduktionsteknikker, der er anerkendt i tredje del, afsnit II, kapitel 3 og 4, i forordning (EU) nr. 575/2013 i overensstemmelse med artikel 401-403 i forordning (EU) nr. 575/2013.
‘Holding company code’ is the identification code of the entity within the group that holds the investment;
Kreditrisikoreduktionsteknikker kan have tre forskellige virkninger i LE-systemet: substitutionsvirkning; finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen og beregninger i forbindelse med fast ejendom.
‘Entity code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined above.
(-) Substitutionsvirkning af anerkendte kreditrisikoreduktionsteknikker
The amounts shall correspond to the security held by the related holding company.
Størrelsen af finansieret og ikkefinansieret kreditafdækning, som skal indberettes i disse kolonner, skal svare til de eksponeringer, der er garanteret af tredjemand eller sikret ved sikkerhedsstillelse udstedt af tredjemand, hvis instituttet beslutter at betragte eksponeringen som opstået hos garantistilleren eller udstederen af sikkerhedsstillelse.
FAIR VALUE (41)
(-) Gældsinstrumenter
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27 A shall be reported in this template.
(-) Aktieinstrumenter
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
(-) Derivater
‘Hybrid contracts’ includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely.
(-) Ikkebalanceførte poster
In this template shall be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair value through profit or loss under the ‘fair value option’ that are reported in template 41.2.
Værdien af disse kolonner angives uden anvendelse af konverteringsfaktorer.
‘Held for trading’ includes the carrying amount of hybrid financial instruments classified, as a whole, as ‘financial assets held for trading’ or ‘financial liabilities held for trading’; that is it includes non-separated hybrid instruments in their entirely.
(-) Lånetilsagn
The other rows include the carrying amount of the host contracts that have been separated from the embedded derivatives according to the relevant accounting framework.
(-) Finansielle garantier
The carrying amounts of the embedded derivatives separated from these host contracts, in accordance with the relevant accounting framework, shall be reported in templates 10 and 11.
(-) Andre forpligtelser
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
‘Property, plant and equipment’, ‘Investment property’ and ‘Other intangible assets’ shall be reported by the criteria used in their measurement.
Artikel 401 i forordning (EU) nr. 575/2013.
‘Other intangible assets’ include all other intangible assets than goodwill.
Instituttet skal indberette størrelsen af finansieret kreditrisikoafdækning som defineret i artikel 4, stk. 1, nr. 58), i forordning (EU) nr. 575/2013, som fratrækkes eksponeringsværdien som følge af anvendelsen af artikel 401 i forordning (EU) nr. 575/2013.
PROVISIONS (43)
(-) Fast ejendom
This template includes reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements.
Artikel 402 i forordning (EU) nr. 575/2013.
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Instituttet skal indberette de beløb, der er fratrukket eksponeringsværdien som følge af anvendelsen af artikel 402 i forordning (EU) nr. 575/2013.
These templates include accumulated information of all defined benefit plans of the institution.
(-) Undtagne beløb
When there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
Artikel 400 i forordning (EU) nr. 575/2013.
‘Components of net defined benefit plan assets and liabilities’ shows the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
Instituttet skal indberette de beløb, der er undtaget fra LE-ordningen.
‘Net defined benefit assets’ includes, in the event of a surplus, the surplus amounts that shall be recognized in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Eksponeringsværdi efter anvendelse af undtagelser og kreditrisikoreduktion
The amount of this item and the amount recognized in the memo item ‘Fair value of any right to reimbursement recognized as asset’ are included in the item ‘Other assets’ of the balance sheet.
Instituttet 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.
‘Share based payments’ include the amount recognized in the period as staff expenses for share based payments.
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i skemaet.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Koden for den enkelte modpart, der tilhører grupper af indbyrdes forbundne kunder, indberettes.
Gains and losses on de-recognition of non-financial assets other than held for sale shall be broken down by type of asset; each line item shall include the gain or the loss on the asset (such as property, software, hardware, gold, investment) that has been derecognised.
Gruppekode
Under the relevant national GAAP based on BAD, this template shall cover gains or losses on de-recognition of all non-financial assets.
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Hvis der ikke findes en unik kode på nationalt plan, indberettes den kode i C 28.00 (LE2), der anvendes ved indberetning af eksponeringer for gruppen af indbyrdes forbundne kunder.
‘Operating leases other than investment property’ includes, for the column ‘income’, the returns obtained, and for the column ‘expenses’ the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
Hvis en kunde tilhører flere grupper af indbyrdes forbundne kunder, indberettes denne som medlem af alle grupperne af indbyrdes forbundne kunder.
The costs for the institution as lessee shall be included in the item ‘Other administrative expenses’.
Se kolonne 030 i LE2-skemaet.
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in ‘Other operating income.
Type af forbindelse
Other’ or ‘Other operating expenses.
Typen af forbindelse mellem den enkelte enhed og gruppen af indbyrdes forbundne kunder angives ved hjælp af enten:
Other’
»a« som omhandlet i artikel 4, stk. 1, nr. 39), litra a), i forordning (EU) nr. 575/2013 (kontrol), eller
STATEMENT OF CHANGES IN EQUITY (46)
»b« som omhandlet i artikel 4, stk. 1, nr. 39), litra b), i forordning (EU) nr. 575/2013 (indbyrdes forbindelse).
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Når finansielle instrumenter i LE2-skemaet leveres til hele gruppen af indbyrdes forbundne kunder, henføres de til de enkelte modparter i LE3-skemaet i overensstemmelse med instituttets forretningskriterier.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
De øvrige instrukser er de samme som for LE2-skemaet.
material exposures which are more than 90 days past due;
C 30.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4)
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
Løbetidskurve for eksponeringen
Exposures with ‘collective allowances for incurred but not reported losses’ referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
Artikel 394, stk. 2, litra e), i forordning (EU) nr. 575/2013.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Instituttet skal indberette disse oplysninger for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor.
Materiality shall be assessed in accordance with Article 178 of CRR.
Løbetidskurvene defineres med et månedligt interval op til et år, med et kvartalsvist interval fra et år op til tre år og med større intervaller fra og med tre år.
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances which include also cash balances at central banks and other demand deposits and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Hver eksponeringsværdi før anvendelse af undtagelser og kreditrisikoreduktion (kolonne 210 i LE2-skemaet) indberettes med hele det udestående beløb i den respektive løbetidskurv for dens forventede restløbetid.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Hvis der er tale om flere særskilte forhold, der udgør en eksponering over for en kunde, indberettes hver af disse dele af eksponeringen med hele det udestående beløb i den respektive løbetidskurv for deres forventede restløbetid.
loan commitments given;
Instrumenter, der ikke har en fast løbetid, f.eks. aktier, angives i kolonnen »udefineret løbetid«.
financial guarantees given;
Den forventede løbetid for eksponeringen indberettes for både direkte og indirekte eksponeringer.
other commitments given.
Når de forventede beløb for aktieinstrumenter, gældsinstrumenter og derivater henføres til dette skemas forskellige løbetidskurve, anvendes instrukserne vedrørende løbetidsskemaet til yderligere måling af likviditet i forbindelse med direkte eksponeringer (se høringsdokument CP18 af 23. maj 2013).
Exposures include non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
I tilfælde af ikkebalanceførte poster anvendes løbetiden for den underliggende risiko ved fordelingen af de forventede beløb mellem løbetidskurve.
Under the relevant National GAAP based on BAD, portfolios ‘Non-trading debt instruments at a cost based method’ and ‘Other non-trading non-derivative financial assets’ shall be reported in the rows for ‘debt instruments at amortised cost’.
For »forward deposits« betyder det specifikt løbetidsstrukturen for indskuddet, for finansielle garantier betyder det løbetidsstrukturen for det underliggende finansielle aktiv, for ikkeudnyttede lånefaciliteter betyder det lånets løbetidsstruktur, og for andre forpligtelser betyder det løbetidsstrukturen for forpligtelsen.
Portfolios ‘Non-trading non-derivative financial assets measured at fair value through profit or loss’ and ‘Non-trading non-derivative financial assets measured at fair value to equity’ shall be reported in the rows for ‘Debt instruments at fair value other than HFT’.
I tilfælde af indirekte eksponeringer baseres fordelingen mellem løbetidskurve på løbetiden for de garanterede operationer, der genererer den direkte eksponering.
For the purpose of template 18, an exposure is ‘past-due’ when any amount of principal, interest or fee has not been paid at the date it was due.
Hvis en eksponering eller en del af en eksponering skal anses for at være misligholdt, og indberettes som sådan i skema C 28.00 (LE 2, kolonne 050) og C 29.00 (LE 3, kolonne 060), skal den forventede afvikling af den misligholdte eksponering henføres til de respektive løbetidskurve på følgende måde:
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
Når den indberettende enhed, på trods af misligholdelsen, har et klart overblik over forventede tilbagebetalinger af eksponeringen, skal den henføre dem til de respektive løbetidskurve i overensstemmelse hermed.
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
Når den indberettende enhed ikke har en klar tidsplan over, hvornår misligholdte beløb betales tilbage (hvis nogensinde), skal den angive dem i kategorien »udefineret løbetid«.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (‘guaranteed party’), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
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)
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Instituttet skal bruge LE5-skemaet til at indberette data vedrørende eksponeringer mod enkelte modparter, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE4-skemaet.
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (‘transaction based’) or as non-performing for the overall exposure to a given debtor (‘debtor based’).
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i skemaet.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
Se kolonne 010 i LE3-skemaet.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;