natgillin/translations-raw huggingface dataset:
Artikel 112 i forordning (EU) nr. 575/2013 fastlægger ikke kriterier for at opdele eksponeringsklasserne.
the distribution of the exposure values according to the different, exposure types, risk weights and exposure classes;
Dette kan betyde, at en eksponering potentielt kan klassificeres i andre eksponeringsklasser, hvis der ikke angives en prioritering i vurderingskriterierne for klassificeringen.
the amount and type of credit risk mitigation techniques used for mitigating the risks.
Det mest indlysende tilfælde opstår mellem eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering (artikel 112, litra n), i forordning (EU) nr. 575/2013) og eksponeringer mod institutter (forordningens artikel 112, litra f))/eksponeringer mod selskaber (forordningens artikel 112, litra g)).
Scope of the CR SA template
I dette tilfælde er der tydeligvis en underforstået prioritering i forordningen, da det først skal vurderes, om en bestemt eksponering er egnet til at blive kategoriseret som eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering, og derefter gennemføres den samme proces for eksponeringer mod institutter og eksponeringer mod selskaber.
According to Article 112 of CRR each SA exposure shall be assigned to one of the 16 SA exposure classes in order to calculate the own funds requirements.
Ellers vil eksponeringsklassen i artikel 112, litra n), tydeligvis aldrig blive tildelt en eksponering.
The information in CR SA is requested for the total exposure classes and individually for each of the exposure classes as defined for the standardised approach.
Det angivne eksempel er et af de mest indlysende eksempler, men ikke det eneste.
The total figures as well as the information of each exposure class are reported in a separate dimension.
Det skal bemærkes, at kriterierne for fastlæggelse af eksponeringsklasserne efter standardmetoden er forskellige (kategorisering efter institut, løbetid for eksponering, status for misligholdt osv.), hvilket er grunden til den manglende opdeling af klassificeringer.
However the following positions are not within the scope of CR SA:
For at sikre ensartet og sammenlignelig indberetning skal der angives en prioritering i vurderingskriterierne med henblik på at tildele den oprindelige eksponering før anvendelse af konverteringsfaktorer efter eksponeringsklasser, uden at det berører den specifikke risikovægt, der tildeles hver enkelt eksponering i den tildelte eksponeringsklasse.
Exposures assigned to exposure class ‘items representing securitisation positions’ according to Article 112 (m) of CRR which shall be reported in the CR SEC templates.
De prioriteringskriterier, der vises nedenfor i et beslutningstræ, er baseret på vurderingen af de betingelser, der udtrykkeligt er fastsat i forordning (EU) nr. 575/2013 for fordelingen af en eksponering til en bestemt eksponeringsklasse, og i givet fald på det indberettende instituts eller den tilsynsførendes beslutning om anvendeligheden af bestemte eksponeringsklasser.
Exposures deducted from own funds.
Resultatet af proceduren for fordeling i eksponeringsklasser med henblik på indberetning vil således være i overensstemmelse med bestemmelserne i forordning (EU) nr. 575/2013.
The scope of the CR SA template covers the following own funds requirements:
Det udelukker ikke, at institutter anvender andre interne fordelingsprocedurer, der også er i overensstemmelse med de relevante bestemmelser i forordningen og de relevante foras fortolkning heraf.
Credit risk in accordance with Chapter 2 (Standardised Approach) of Title II of Part Three of CRR in the banking book, among which Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the banking book;
En eksponeringsklasse prioriteres i vurderingsrækkefølgen i beslutningstræet (dvs. det skal først vurderes, om en eksponering kan tildeles til den uden at foregribe resultatet af denne vurdering), hvis den ellers ikke ville være blevet tildelt andre eksponeringer.
Counterparty credit risk in accordance with Chapter 6 (Counterparty credit risk) of Title II of Part Three of CRR in the trading book;
Eksponeringer ved misligholdelse
These memorandum items shall only be reported for the following exposure classes:
Eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er/eksponeringer i form af særligt dækkede obligationer og særligt dækkede realkreditobligationer (ikke opdelte eksponeringsklasser)
Central governments or central banks (Article 112 point (a) of CRR)
Eksponeringer sikret ved pant i fast ejendom
Regional governments or local authorities (Article 112 point (b) of CRR)
Andre poster
Public sector entities (Article 112 point (c) of CRR)
Eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering
Institutions (Article 112 point (f) of CRR)
Alle andre eksponeringsklasser (ikke opdelte eksponeringsklasser), som omfatter eksponeringer mod centralregeringer eller centralbanker, eksponeringer mod regionale eller lokale myndigheder, eksponeringer mod offentlige enheder, eksponeringer mod multilaterale udviklingsbanker, eksponeringer mod internationale organisationer, eksponeringer mod institutter, eksponeringer mod selskaber og detaileksponeringer.
Corporates (Article 112 point (g) of CRR)
Ved eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er, hvor look-through-metoden i artikel 132, stk. 3-5, i forordning (EU) nr. 575/2013 anvendes, skal de underliggende individuelle eksponeringer vurderes og klassificeres på den tilsvarende række for risikovægt i overensstemmelse med deres behandling, men alle de individuelle eksponeringer skal klassificeres i eksponeringsklassen for eksponeringer i form af andele eller aktier i CIU'er.
Retail (Article 112 point (h) of CRR).
I et andet trin henføres eksponeringerne til eksponeringsklassen for udbyderen af kreditrisikoafdækning som følge af kreditrisikoreduktionsteknikker med substitutionsvirkninger.
The reporting of the memorandum items affect neither the calculation of the risk weighted exposure amounts of the exposure classes according to Article 112 points a) to c) and f) to h) of CRR nor of the exposure classes according to Article 112 points i) and j) of CRR reported in CR SA.
BESLUTNINGSTRÆ FOR FORDELINGEN AF DEN OPRINDELIGE EKSPONERING FØR ANVENDELSE AF KONVERTERINGSFAKTORER TIL EKSPONERINGSKLASSER EFTER STANDARDMETODEN I FORORDNING (EU) NR.
The memorandum rows provide additional information about the obligor structure of the exposure classes ‘in default’ or ‘secured by immovable property’.
575/2013
Exposures shall be reported in these rows wherethe obligors would have been reported in the exposure classes ‘Central governments or central banks’, ‘Regional governments or local authorities’, ‘Public sector entities’, ‘Institutions’, ‘Corporates’ and ‘Retail’ of CR SA, if those exposures were not assigned to the exposure classes ‘in default’ or ‘secured by immovable property’.
Oprindelig eksponering før anvendelse af konverteringsfaktorer
However the figures reported are the same as used to calculate the risk weighted exposure amounts in the exposure classes ‘in default’ or ‘secured by immovable property.
Kan den tildeles eksponeringsklassen i artikel 112, litra m)?
E.g. if an exposure, the risk exposure amounts of which are calculated subject to Article 127 of CRR and the value adjustments are less than 20 %, then this information is reported in CR SA, row 320 in the total and in the exposure class ‘in default’.
Securitiseringspositioner
If this exposure, before it defaulted, was an exposure to an institution then this information shall also be reported in row 320 of exposure class ‘institutions’.
Kan den tildeles eksponeringsklassen i artikel 112, litra k)?
Assignment of exposures to exposure classes under the Standardised Approach
Poster forbundet med særlig stor risiko (se også artikel 128)
In order to ensure a consistent categorisation of exposures into the different exposure classes as defined in Article 112 of CRR the following sequential approach shall be applied:
Kan den tildeles eksponeringsklassen i artikel 112, litra p)?
In the first step the Original exposure pre conversion factors is classified into the corresponding (original) exposure class as referred to in Article 112 of CRR, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Aktieeksponeringer (se også artikel 133)
In a second step the exposures may be redistributed to other exposure classes due to the application of credit risk mitigation (CRM) techniques with substitution effects on the exposure (e.g. guarantees, credit derivatives, financial collateral simple method) via inflows and outflows.
Kan den tildeles eksponeringsklassen i artikel 112, litra j)?
The following criteria apply for the classification of the Original exposure pre conversion factors into the different exposure classes (first step) without prejudice to the subsequent redistribution caused by the use of CRM techniques with substitution effects on the exposure or to the treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Kan den tildeles eksponeringsklassen i artikel 112, litra l) og o)?
For the purpose of classifying the original exposure pre conversion factor in the first step, the CRM techniques associated to the exposure shall not be considered (note that they shall be considered explicitly in the second phase) unless a protection effect is intrinsically part of the definition of an exposure class as it is the case in the exposure class mentioned in Article 112 point (i) of CRR (exposures secured by mortgages on immovable property).
Eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er
Article 112 of CRR does not provide criteria for disjoining the exposure classes.
Eksponeringer i form af særligt dækkede obligationer og særligt dækkede realkreditobligationer (se også artikel 129)
This might imply that one exposure could potentially be classified in different exposure classes if no prioritisation in the assessment criteria for the classification is provided.
Disse to eksponeringsklasser hænger ikke sammen (se bemærkninger til look-through-metoden i svaret ovenfor).
The most obvious case arises between exposures to institutions and corporate with a short-term credit assessment (Article 112 point (n) of CRR) and exposures to institutions (Article 112 point (f) of CRR)/exposures to corporates (Article 112 point (g) of CRR).
Tildelingen til en af dem er derfor ukompliceret.
In this case it is clear that there is an implicit prioritisation in the CRR since it shall be assessed first if a certain exposure fit for being assigned to Short-term exposures to institutions and corporate and only afterwards do the same process for exposures to institutions and exposures to corporates.
Kan den tildeles eksponeringsklassen i artikel 112, litra i)?
Otherwise it is obvious that the exposure class mentioned in Article 112 point (n) of CRR shall never be assigned an exposure.
Eksponeringer sikret ved pant i fast ejendom (se også artikel 124)
The example provided is one of the most obvious examples but not the only one.
Kan den tildeles eksponeringsklassen i artikel 112, litra q)?
It is worth noting that the criteria used for establishing the exposure classes under the standardised approach are different (institutional categorisation, term of the exposure, past due status, etc.) which is the underlying reason for non disjoint groupings.
Kan den tildeles eksponeringsklassen i artikel 112, litra n)?
For a homogeneous and comparable reporting it is necessary to specify prioritisation assessment criteria for the assignment of the Original exposure pre conversion factor by exposure classes, without prejudice to the specific treatment (risk weight) that each specific exposure shall receive within the assigned exposure class.
Eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering
The prioritisation criteria presented below using a decision tree scheme are based on the assessment of the conditions explicitly laid down in the CRR for an exposure to fit in a certain exposure class and, if it is the case, on any decision on the part of the reporting institutions or the supervisor on the applicability of certain exposure classes.
Eksponeringsklasserne nedenfor hænger ikke sammen.
As such, the outcome of the exposure assignment process for reporting purposes would be in line with CRR provisions.
Eksponeringer mod centralregeringer eller centralbanker
This does not preclude institutions to apply other internal assignment procedures that may also be consistent with all relevant CRR provisions and its interpretations issued by the appropriate fora.
Eksponeringer mod internationale organisationer
With this background the assessment ranking in the decision tree mentioned below would follow the following order:
Eksponeringer mod institutter
Securitisation positions;
Eksponeringer mod selskaber
Items associated with particular high risk;
Detaileksponeringer
Exposures in default;
Præcisering af anvendelsesområdet for specifikke eksponeringsklasser omhandlet i artikel 112 i forordning (EU) nr. 575/2013
Exposures in the form of units or shares in collective investment undertakings (‘CIU’)/Exposures in the form of covered bonds (disjoint exposure classes);
Eksponeringsklassen »Institutter«
Exposures secured by mortgages on immovable property;
Koncerninterne eksponeringer i henhold til artikel 113, stk. 6 og 7, i forordning (EU) nr. 575/2013 indberettes på følgende måde:
Other items;
Eksponeringer, der opfylder kravene i artikel 113, stk. 7, i forordning (EU) nr. 575/2013, indberettes i de respektive eksponeringsklasser, hvor de skulle indberettes, hvis de ikke var koncerninterne eksponeringer.
Exposures to institutions and corporates with a short-term credit assessment;
I henhold til forordningens artikel 113, stk. 6 og 7, »kan et institut med forbehold af de kompetente myndigheders forudgående godkendelse beslutte ikke at anvende kravene i stk. 1 på instituttets eksponeringer mod en modpart, som er dets moderselskab, dets datterselskab, et datterselskab af dets moderselskab eller en virksomhed, med hvilken der består en forbindelse som i artikel 12, stk. 1, i direktiv 83/349/EØF«.
All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.
Det betyder, at koncerninterne modparter ikke nødvendigvis er institutter, men også virksomheder, der er tildelt andre eksponeringsklasser, f.eks. virksomheder, der yder accessoriske tjenester, eller virksomheder som defineret i artikel 12, stk. 1, i direktiv 83/349/EØF.
In the case of exposures in the form of units or shares in collective investment undertakings and where the look through approach (Article 132(3) to (5) of CRR) is used, the underlying individual exposures shall be considered and classified into their corresponding risk weight line according to their treatment, but all the individual exposures shall be classified within the exposure class of exposures in the form of units or shares in collective investment undertakings (‘CIU’).
Koncerninterne eksponeringer skal derfor indberettes i den tilsvarende eksponeringsklasse.
In the case of ‘nth’ to default credit derivatives specified in Article 134(6) of CRR, if they are rated, they shall be directly classified as securitisation positions.
Eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer«
If they are not rated, they shall be considered in the ‘Other items’ exposure class.
Eksponeringer opgjort efter standardmetoden tildeles eksponeringsklassen »Særligt dækkede obligationer og særligt dækkede realkreditobligationer« på følgende måde:
In this latter case the nominal amount of the contract shall be reported as the Original exposure pre conversion factors in the line for ‘Other risk weights’ (the risk weight used shall be that specified by the sum indicated under Article 134(6) of CRR.
Eksponeringsklassen »CIU'er«
In a second step, as a consequence of credit risk mitigation techniques with substitution effects, exposures shall be reallocated to the exposure class of the protection provider.
Hvis muligheden i henhold til artikel 132, stk. 5, i forordning (EU) nr. 575/2013 anvendes, skal eksponeringer i form af andele eller aktier (kapitalandele) i CIU'er indberettes som balanceførte poster i overensstemmelse med forordningens artikel 111, stk. 1, første punktum.
DECISION TREE ON HOW TO ASSIGN THE ORIGINAL EXPOSURE PRE CONVERSION FACTORS TO THE EXPOSURE CLASSES OF THE STANDARDISED APPROACH ACCORDING TO CRR
Eksponeringsværdien i henhold til artikel 111 i forordning (EU) nr. 575/2013 uden hensyntagen til værdijusteringer og hensættelser, konverteringsfaktorer og virkningen af kreditrisikoreduktionsteknikker med følgende forbehold i medfør af forordningens artikel 111, stk. 2:
Original exposure pre conversion factors
For derivater, genkøbstransaktioner, indlåns- eller udlånstransaktioner i værdipapirer eller råvarer, transaktioner med lang afviklingstid og margenlånetransaktioner opgjort i henhold til tredje del, afsnit II, kapitel 6, i forordning (EU) nr. 575/2013 eller i henhold til samme forordnings artikel 92, stk. 3, litra f), skal den oprindelige eksponering svare til eksponeringsværdien for modpartsrisiko opgjort efter de metoder, der er fastsat i forordningens tredje del, afsnit II, kapitel 6.
Does it fit for being assigned to the exposure class of Article 112 (m)?
Eksponeringsværdier for leasingkontrakter er omhandlet i artikel 134, stk. 7, i forordning (EU) nr. 575/2013.
Securitisation positions
Ved balanceført netting, jf. artikel 219 i forordning (EU) nr. 575/2013, skal eksponeringsværdierne indberettes som modtaget kontant sikkerhed.
Does it fit for being assigned to the exposure class of Article 112point (k)?
Ved masternettingaftaler, der omfatter genkøbstransaktioner og/eller indlåns- eller udlånstransaktioner i værdipapirer eller råvarer og/eller andre kapitalmarkedstransaktioner, der er omhandlet i tredje del, afsnit II, kapitel 6, i forordning (EU) nr. 575/2013, skal virkningen af finansieret kreditrisikoafdækning i form af masternettingaftaler, jf. artikel 220, stk. 4, i forordning (EU) nr. 575/2013, indberettes i kolonne 010.
Items associated with particular high risk (also see Article 128)
Ved masternettingaftaler, der omfatter genkøbstransaktioner i henhold til forordningens tredje del, afsnit II, kapitel 6, skal E* som beregnet i forordningens artikel 220 og 221 indberettes i kolonne 010 i CR SA-skemaet.
Does it fit for being assigned to the exposure class of Article 112 point (p)?
(-) Værdijusteringer og hensættelser i forbindelse med den oprindelige eksponering
Equity exposures (also see Article 133)
Artikel 24 og 111 i forordning (EU) nr. 575/2013.
Does it fit for being assigned to the exposure class of Article 112 point (j)?
Værdijusteringer og hensættelser til kredittab, som foretages i henhold til de regnskabsregler, der gælder for den indberettende enhed.
Does it fit for being assigned to the exposure classes of Article 112 points (l) and (o)?
Eksponering efter indregning af værdijusteringer og hensættelser
Exposures in the form of units or shares in collective investment undertakings (CIU)
Summen af kolonne 010 og 030.
Exposures in the form of covered bonds (also see Article 129)
050-100
These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above).
Kreditrisikoreduktionsteknikker som defineret i artikel 4, stk. 1, nr. 57), i forordning (EU) nr. 575/2013, som mindsker kreditrisikoen ved en eller flere eksponeringer via substitution af eksponeringer som defineret nedenfor under Substitution af eksponering som følge af kreditrisikoreduktionsteknikker.
Therefore the assignment to one of them is straightforward.
Hvis sikkerhedsstillelse påvirker eksponeringsværdien (f.eks. hvis den anvendes til kreditrisikoreduktionsteknikker med substitutionsvirkninger på eksponeringen), må den ikke overstige eksponeringsværdien.
Does it fit for being assigned to the exposure class of Article 112 point (i)?
Poster, der skal indberettes her:
Exposures secured by mortgages on immovable property (also see Article 124)
sikkerhedsstillelse indregnet i henhold til den enkle metode for finansielle sikkerheder
Does it fit for being assigned to the exposure class of Article 112 point (q)?
anerkendt ufinansieret kreditrisikoafdækning.
Does it fit for being assigned to the exposure class of Article 112 point (n)?
Se også instrukserne i punkt 4.1.1.
Exposures to institutions and corporates with a short-term credit assessment
050-060
The exposure classes below are disjoint among themselves.
Ufinansieret kreditrisikoafdækning: justerede værdier (Ga)
Exposures to central governments or central banks
Artikel 235 i forordning (EU) nr. 575/2013.
Exposures to regional governments or local authorities
Artikel 239, stk. 3, i forordning (EU) nr. 575/2013 definerer den justerede værdi Ga af en ufinansieret kreditrisikoafdækning.
Exposures to public sector entities
Kreditderivater
Exposures to corporates
Artikel 204 i forordning (EU) nr. 575/2013.
Retail exposures
070-080
Clarifications on the scope of some specific exposure classes referred to in Article 112 of CRR
Finansieret kreditrisikoafdækning
Exposure Class ‘Institutions’
Disse kolonner henviser til finansieret kreditrisikoafdækning som omhandlet i artikel 4, stk. 1, nr. 58), og artikel 196, 197 og 200 i forordning (EU) nr. 575/2013.
Reporting of intra-group exposures according to Article 113(6) to (7) of CRR shall be done as follows:
Beløbene skal ikke omfatte masternettingaftaler (allerede indregnet i oprindelig eksponering før anvendelse af konverteringsfaktorer).
Exposures which fulfil the requirements of Article 113(7) of CRR shall be reported in the respective exposure classes where they would be reported if they were no intra-group exposures.
Credit linked notes og balanceførte nettingpositioner, der opstår i forbindelse med balanceførte nettingaftaler i henhold til artikel 218 og 219 i forordning (EU) nr. 575/2013, behandles som kontant sikkerhed.
According Article 113(6) and (7) of CRR ‘an institution may, subject to the prior approval of the competent authorities, decide not to apply the requirements of paragraph 1 of this Article to the exposures of that institution to a counterparty which is its parent undertaking, its subsidiary, a subsidiary of its parent undertaking or an undertaking linked by a relationship within the meaning of Article 12(1) of Directive 83/349/EEC.’
Finansiel sikkerhed: den enkle metode
This means that intra-group counterparties are not necessarily institutions but also undertakings which are assigned to other exposure classes, e.g. ancillary services undertakings or undertakings within the meaning of Article 12(1) of Directive 83/349/EEC.
Artikel 222, stk. 1-2, i forordning (EU) nr. 575/2013.
Therefore intra-group exposures shall be reported in the corresponding exposure class.
Anden finansieret kreditrisikoafdækning
Exposure Class ‘Covered Bonds’
Artikel 232 i forordning (EU) nr. 575/2013.
The assignment of SA exposures to the exposure class ‘covered bonds’ shall be done as follows:
090-100
Bonds as defined in Article 52(4) of Directive 2009/65/EC shall fulfil the requirements of Article 129(1) to (2) of CRR to be classified in the exposure class ‘Covered Bonds’.
Artikel 222, stk. 3, artikel 235, stk. 1 og 2, og artikel 236 i forordning (EU) nr. 575/2013.
The fulfilment of those requirements has to be checked in each case.
Udgående pengestrømme svarer til den dækkede del af den oprindelige eksponering før anvendelse af konverteringsfaktorer, som fratrækkes låntagerens eksponeringsklasse og efterfølgende tildeles eksponeringsklassen for udbyderen af kreditrisikoafdækning.
Nevertheless, bonds according to Article 52(4) of Directive 2009/65/EC and issued before 31 December 2007, are also assigned to the exposure class ‘Covered Bonds’ because of Article 129(6) of CRR.