natgillin/translations-raw huggingface dataset:
»P«, hvis en del ikke længere indregnes
Negative values shall be reported in this column.
»R«, hvis de ikke længere indregnes
Total risk-weighted exposure amount calculated according to Part Three, Title II, Chapter 5, Section 3 of CRR, before (col 440)/after (col 450) applying the limits specified in Article 260 of CRR.
Hvis der er tale om syntetiske securitiseringer, skal eksponeringsleverende institutter angive, at securitiserede eksponeringer er fjernet fra balancen.
The CR SEC IRB template is divided into three major blocks of rows which gather data on the originated/sponsored/retained or purchased exposures by originators, investors and sponsors.
Hvis der er tale om securitiseringer af passiver, skal eksponeringsleverende institutter ikke udfylde denne kolonne.
For each of them, the information is broken down by on-balance sheet items and off-balance sheet items and derivatives, as well as by risk weight groupings of securitisations and re-securitisations.
»P« (en del indregnes ikke længere) angives, når de securitiserede aktiver balanceføres i overensstemmelse med den indberettende enheds fortsatte engagement, jf. IAS 39, afsnit 30-35.
Article 246(1) lit b) of CRR states that for those institutions which calculate risk-weighted exposure amounts under the IRB Approach, the exposure value of an on-balance sheet securitisation position shall be the accounting value without taking into account any credit risk adjustments made.
SOLVENSBEHANDLING: ER SECURITISERINGSPOSITIONER UNDERLAGT KAPITALGRUNDLAGSKRAV?
On-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 050-070, and re-securitisations (D-E), in rows 080-090, as stated in Article 261(1) Table 4 of CRR.
Kun eksponeringsleverende institutter skal indberette følgende forkortelser:
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified.
»N«: ikke genstand for kapitalgrundlagskrav
Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
»B«: anlægsbeholdningen
Off-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 110-130, and re-securitisations (D-E), in rows 140-150, as stated in Article 261(1) Table 4 of CRR.
»T«: handelsbeholdningen
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items for originators shall be applied here.
»A«: delvist i begge beholdninger.
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for off-balance sheet items and derivatives for originators shall be applied here.
Artikel 109, 243 og 244 i forordning (EU) nr. 575/2013.
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(1)(14) of CRR.
I denne kolonne opsummeres det eksponeringsleverende instituts solvensbehandling af securitiseringsordningen.
If a sponsor is also securitising it own assets, it shall fill in the originator’s rows with the information regarding its own securitised assets.
Den angiver, om kapitalgrundlagskrav beregnes efter securitiserede eksponeringer eller securitiseringspositioner (anlægsbeholdning/handelsbeholdning).
The same criteria of classification among securitisations (A-B-C) and re-securitisations (D-E) used for on-balance sheet items and derivatives for originators shall be applied here.
Hvis kapitalgrundlagskravene er baseret på securitiserede eksponeringer (fordi der ikke er tale om væsentlig risikooverførsel), skal beregningen af kapitalgrundlagskravene i relation til kreditrisiko indberettes i CR SA-skemaet, hvis standardmetoden anvendes, eller CR IRB-skemaet, hvis IRB-metoden anvendes af instituttet.
These rows gather information on outstanding positions (at reporting date) according to credit quality steps (envisaged for the IRB in Article 261 Table 4 of CRR) applied at origination date (inception).
Hvis kapitalgrundlagskravene omvendt er baseret på securitiseringspositioner i anlægsbeholdningen (fordi der er tale om væsentlig risikooverførsel), indberettes beregningen af kapitalgrundlagskravene i relation til kreditrisiko i CR SEC SA-skemaet eller CR SEC IRB-skemaet.
These rows are only to be reported for columns 170 to 320 and columns 400 to 410.
Hvis der er tale om securitiseringspositioner i handelsbeholdningen, skal beregningen af kapitalgrundlagskravene i relation til markedsrisiko indberettes i MKR SA TDI-skemaet (generel positionsrisiko efter standardmetoden) og i MKR SA SEC- eller MKR SA CTP-skemaet (specifik positionsrisiko efter standardmetoden) eller i MKR IM-skemaerne (interne modeller).
C 14.00 – DETAILED INFORMATION ON SECURITISATIONS (SEC DETAILS)
Hvis der er tale om securitiseringer af passiver, skal eksponeringsleverende institutter ikke udfylde denne kolonne.
This template gathers information on a transaction basis (versus the aggregate information reported in CR SEC SA, CR SEC IRB, MKR SA SEC and MKR SA CTP templates) on all securitisations the reporting institution is involved.
SECURITISERING ELLER RESECURITISERING?
The main features of each securitisation, such as the nature of the underlying pool and the own funds requirements are requested.
I henhold til definitionerne af »securitisering« og »resecuritisering« i artikel 4, stk. 1, nr. 61-64), i forordning (EU) nr. 575/2013 indberettes typen af underliggende positioner ved hjælp af følgende forkortelser:
This template is to be reported for:
»S« for securitisering
a.
»R« for resecuritisering.
Securitisations originated/sponsored by the reporting institution in case it holds at least one position in the securitisation.
TILBAGEHOLDELSE
This means that, regardless of whether there has been a significant risk transfer or not, institutions shall report information on all the positions they hold (either in the banking book or trading book).
Artikel 404-410 i forordning (EU) nr. 575/2013.
Positions held include those positions retained due to Article 405 of CRR.
TYPE AF ANVENDT TILBAGEHOLDELSE
b.
For hver securitiseringsordning skal den relevante type af tilbageholdelse af nettoøkonomisk interesse, jf. artikel 405 i forordning (EU) nr. 575/2013, indberettes:
Securitisations originated/sponsored by the reporting institution during the year of report [1], in case it holds no position.
A Vertikal del (securitiseringspositioner): »tilbageholdelse af mindst 5 % af den nominelle værdi af hver af de trancher, der er solgt eller overført til investorerne«.
c.
V Vertikal del (securitiserede eksponeringer): tilbageholdelse af mindst 5 % af kreditrisikoen i relation til hver af de securitiserede eksponeringer, hvis den tilbageholdte kreditrisiko i relation til de securitiserede eksponeringer altid er sidestillet med eller efterstillet den kreditrisiko, der er blevet securitiseret, for så vidt angår de samme eksponeringer.
Securitisations, the ultimate underlying of which are financial liabilities originally issued by the reporting institution and (partially) acquired by a securitisation vehicle.
B Revolverende eksponeringer: »i tilfælde af securitiseringer i forbindelse med revolverende eksponeringer, tilbageholdelse af det eksponeringsleverende instituts andel på mindst 5 % af de securitiserede eksponeringers nominelle værdi«.
This underlying could include covered bonds or other liabilities and shall be identified as such in column 160.
C Balanceførte: »tilbageholdelse af tilfældigt udvalgte eksponeringer svarende til mindst 5 % af de securitiserede eksponeringers nominelle værdi, når sådanne eksponeringer ellers ville være blevet securitiseret i securitiseringen, forudsat at antallet af potentielt securitiserede eksponeringer er på mindst 100 ved eksponeringens indgåelse«.
d.
D First loss: »tilbageholdelse af »first loss«-tranchen og om nødvendigt andre trancher med samme eller en strengere risikoprofil end de trancher, der er overført eller solgt til investorer, og som ikke forfalder tidligere end de trancher, der er overført eller solgt til investorer, således at tilbageholdelsen i alt svarer til mindst 5 % af de securitiserede eksponeringers nominelle værdi«.
Positions held in securitisations where the reporting institution is neither originator nor sponsor (i.e. investors and original lenders).
E Undtaget.
This template shall be reported by consolidated groups and stand alone institutions [2] located in the same country where they are subject to own funds requirements.
Denne kode indberettes for securitiseringer, der er omfattet af bestemmelserne i artikel 405, stk. 3, i forordning (EU) nr. 575/2013.
In case of securitisations involving more than one entity of the same consolidated group, the entity-by-entity detail breakdown shall be provided.
N Ikke relevant.
On account of Article 406(1) of CRR, which establishes that institutions investing in securitisation positions shall acquire a great deal of information on them in order to comply with due diligence requirements the reporting scope of the template is applied to a limited extent to investors.
Denne kode indberettes for securitiseringer, der er omfattet af bestemmelserne i artikel 404 i forordning (EU) nr. 575/2013.
In particular, they shall report columns 010-040; 070-110; 160; 190; 290-400; 420-470.
U Ikke gyldig eller ukendt.
Institutions playing the role of original lenders (not performing also the role of originators or sponsors in the same securitisation) shall generally report the template to the same extent as investors.
Denne kode indberettes, hvis den indberettende enhed ikke ved, hvilken type tilbageholdelse der anvendes, eller hvis der er tale om manglende overensstemmelse.
ROW NUMBER
% AF TILBAGEHOLDELSE PÅ INDBERETNINGSDATOEN
The row number is a row identifier and shall be unique for each row in the table.
Det eksponeringsleverende instituts, det organiserende instituts eller den oprindelige långivers tilbageholdelse af væsentlig nettoøkonomisk interesse skal være mindst 5 % af securitiseringen (på indgåelsesdatoen).
INTERNAL CODE
Uanset artikel 405, stk. 1, i forordning (EU) nr. 575/2013 kan opgørelse af tilbageholdelse ved indgåelse typisk fortolkes som det tidspunkt, hvor eksponeringerne først blev securitiseret, og ikke det tidspunkt, hvor eksponeringer først blev oprettet (f.eks. ikke da de underliggende lån først blev ydet).
Internal (alpha-numerical) code used by the institution to identify the securitisation.
Opgørelse af tilbageholdelse ved indgåelse betyder, at 5 % er den tilbageholdelsesandel, der kræves på det tidspunkt, hvor tilbageholdelsesniveauet blev opgjort, og kravet blev opfyldt (f.eks. da eksponeringerne først blev securitiseret).
The internal code shall be associated to the identifier of the securitisation.
Dynamisk opgørelse og justering af den tilbageholdte andel gennem hele transaktionens levetid kræves ikke.
IDENTIFIER OF THE SECURITISATION (Code/Name)
Denne kolonne udfyldes ikke, hvis koderne »E« (undtaget) eller »N« (ikke relevant) er indsat i kolonne 080 (Type af anvendt tilbageholdelse).
Code used for the legal registration of the securitisation or, if not available, the name by which the securitisation is known in the market.
OVERHOLDES TILBAGEHOLDELSESKRAVET?
When the International Securities Identification Number -ISIN- is available (i.e. for public transactions) the characters that are common to all tranches of the securitisation shall be reported in this column.
Artikel 405, stk. 1, i forordning (EU) nr. 575/2013.
IDENTIFIER OF THE ORIGINATOR (Code/Name)
Y Ja
The code given by the supervisory authority to the originator or, if not available, the name of the institution itself shall be reported for this column.
N Nej.
In the case of multi-seller securitisations the reporting entity shall provide the identifier of all the entities within its consolidated group that are involved (as originator, sponsor or original lender) in the transaction.
INSTITUTTETS ROLLE: (EKSPONERINGSLEVERENDE INSTITUT/ORGANISERENDE INSTITUT/OPRINDELIG LÅNGIVER/INVESTOR)
Whenever the code is not available or is not known by the reporting entity, the name of the institution shall be reported.
»O« for eksponeringsleverende institut
SECURITISATION TYPE: (TRADITIONAL/SYNTHETIC)
»S« for organiserende institut
Report the following abbreviations:
»L« for oprindelig långiver
‘T’ for Traditional;
»I« for investor.
‘S’ for Synthetic.
Se definitionerne i artikel 4, stk. 1, nr. 13) (eksponeringsleverende institut) og nr. 14) (organiserende institut), i forordning (EU) nr. 575/2013.
The definitions of ‘traditional securitisation’ and ‘synthetic securitisation’ is provided in Article 242(10) and (11) of CRR.
Det antages, at investorer er institutter, som er omfattet af bestemmelserne i forordningens artikel 406 og 407.
ACCOUNTING TREATMENT: SECURITISED EXPOSURES ARE KEPT OR REMOVED FROM THE BALANCE SHEET?
IKKE-ABCP-PROGRAMMER
Originators, sponsors and original lenders shall report one of the following abbreviations:
ABCP-programmer (defineret i artikel 242, nr. 9), i forordning (EU) nr. 575/2013) adskiller sig, fordi de omfatter flere enkelte securitiseringspositioner, og er derfor fritaget for indberetning i kolonne 120 og 130.
‘K’ if entirely recognised
INDGÅELSESDATO (mm/åååå)
‘P’ if partially derecognised
Måneden og året for indgåelsen (dvs. afskærings- eller lukkedato for puljen) af securitiseringen indberettes i følgende format: »mm/åååå«.
‘R’ if entirely derecognised
For hver securitiseringsordning kan indgåelsesdatoen ikke ændres mellem indberetningsdatoer.
‘N’ if not applicable.
Hvis securitiseringsordningen er understøttet af åbne puljer, skal indgåelsesdatoen være datoen for den første udstedelse af værdipapirer.
This column summarises the accounting treatment of the transaction.
Disse oplysninger indberettes, selv om den indberettende enhed ikke besidder positioner i securitiseringen.
In case of synthetic securitisations, originators shall report that securitised exposures are removed from the balance sheet.
SAMLEDE SECURITISEREDE EKSPONERINGER PÅ INDGÅELSESDATOEN
In case of the securitisations of liabilities originators shall not report this column.
I denne kolonne indberettes værdien (i henhold til de oprindelige eksponeringer før anvendelse af konverteringsfaktorer) af den securitiserede portefølje på indgåelsesdatoen.
Option ‘P’ (partially removed) shall be reported when the securitised assets are recognized in the balance sheet to the extent of the reporting entity’ continuing involvement as regulated in IAS 39.30-35.
Hvis securitiseringsordningen er understøttet af åbne puljer, indberettes værdien på indgåelsesdatoen for den første udstedelse af værdipapirer.
SOLVENCY TREATMENT: SECURITISATION POSITIONS SUBJECT TO OWN FUNDS REQUIREMENTS?
Hvis der er tale om traditionelle securitiseringer, skal der ikke medtages andre aktiver fra securitiseringspuljen.
Originators, only, shall report the following abbreviations:
Hvis der er tale om securitiseringer med flere sælgere (dvs. med mere end ét eksponeringsleverende institut), indberettes kun den værdi, der svarer til den indberettende enheds bidrag til den securitiserede portefølje.
‘N’ not subject to own funds requirements;
Hvis der er tale om securitiseringer af passiver, indberettes kun de beløb, der er udstedt af den indberettende enhed.
‘B’ banking book;
SECURITISEREDE EKSPONERINGER
‘T’ trading book;
I kolonne 140 til 220 skal den indberettende enhed angive oplysninger om flere elementer af den securitiserede portefølje.
‘A’ partly in both books.
SAMLET VÆRDI
Articles 109, 243 and 244 of CRR.
Institutter skal indberette værdien af den securitiserede portefølje på indberetningsdatoen, dvs. det udestående beløb af securitiserede eksponeringer.
This column summarises the solvency treatment of the securitisation scheme by the originator.
Hvis securitiseringsordningen er understøttet af lukkede puljer (dvs. porteføljen af securitiserede aktiver ikke kan udvides efter indgåelsesdatoen), reduceres beløbet progressivt.
It indicates whether own funds requirements are computed according to securitised exposures or securitisation positions (banking book/trading book).
INSTITUTTETS ANDEL (%)
If own funds requirements are based on securitised exposures (for not being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SA template, in case the Standardised Approach is used, or in the CR IRB template, in case the Internal Ratings Based Approach is used by the institution.
Instituttets andel (procentdel med to decimaler) af den securitiserede portefølje på indberetningsdatoen skal indberettes.
Conversely, if own funds requirements are based on securitisation positions held in the banking book (for being significant risk transfer) the computation of own funds requirements for credit risk shall be reported in the CR SEC SA template or in the CR SEC IRB template.
Det tal, der indberettes i denne kolonne, er som standard 100 %, medmindre der er tale om securitiseringer med flere sælgere.
In the case of securitisation positions held in the trading book the computation of own funds requirements for market risk shall be reported in the MKR SA TDI (standardised general position risk) and in the MKR SA SEC or MKR SA CTP (standardised specific position risk) or in the MKR IM (internal models) templates.
I så fald skal den indberettende enhed indberette sit aktuelle bidrag til den securitiserede portefølje (svarende til kolonne 140 i relative tal).
In the case of the securitisations of liabilities originators shall not report this column.
I denne kolonne indberettes der oplysninger om typen af aktiver (»1« til »8«) eller passiver (»9« og »10«) i den securitiserede portefølje.
SECURITISATION OR RE-SECURITISATION?
Instituttet skal indberette en af følgende koder:
According to definitions of ‘securitisation’ and ‘re-securitisation’ are provided in Article 4(1)(61) and (62) to (64) of CRR, report the type of underlying using the following abbreviations:
1 Pant i beboelsesejendom
‘S’ for securitisation;
2 Pant i erhvervsejendom
‘R’ for re-securitisation.
3 Fordringer på kreditkort
RETENTION
4 Leasing
Articles 404 to 410 of CRR.
5 Lån til selskaber eller SMV'er (behandles som selskaber)
TYPE OF RETENTION APPLIED
6 Forbrugerlån
For each securitisation scheme originated, it shall be reported the relevant type of retention of net economic interest, as envisaged in Article 405 of CRR:
7 Tilgodehavender fra salg
A Vertical slice (securitisation positions): ‘retention of no less than 5 % of the nominal value of each of the tranches sold or transferred to the investors’.
8 Andre aktiver
V Vertical slice (securitised exposures): retention of no less than 5 % of the credit risk of each of the securitised exposures, if the credit risk thus retained with respect to such securitised exposures always ranks pari passu with, or is subordinated to, the credit risk that has been securitised with respect to those same exposures.
9 Særligt dækkede obligationer og særligt dækkede realkreditobligationer
B Revolving exposures:‘in the case of securitisations of revolving exposures, retention of the originator’s interest of no less than 5 % of the nominal value of the securitised exposures’.
10 Andre forpligtelser.
C On-balance sheet: ‘retention of randomly selected exposures, equivalent to no less than 5 % of the nominal amount of the securitised exposures, where such exposures would otherwise have been securitised in the securitisation, provided that the number of potentially securitised exposures is no less than 100 at origination’.
Hvis puljen af securitiserede eksponeringer er en blanding af ovennævnte typer, skal instituttet angive den vigtigste type.
D First loss: ‘retention of the first loss tranche and, if necessary, other tranches having the same or a more severe risk profile than those transferred or sold to investors and not maturing any earlier than those transferred or sold to investors, so that the retention equals in total no less than 5 % of the nominal value of the securitised exposures’.
Hvis der er tale om resecuritiseringer, skal instituttet henvise til den ultimative underliggende pulje af aktiver.
E Exempted.
Typen »10« (Andre forpligtelser) indbefatter statsobligationer og credit linked notes.
This code shall be reported for those securitisations affected by provisions in Article 405(3) of CRR.
Ved securitiseringsordninger, der er understøttet af lukkede puljer, kan typen ikke ændres mellem indberetningsdatoer.
N Not applicable.
ANVENDT METODE (SA/IRB/MIX)
This code shall be reported for those securitisations affected by provisions in Article 404 of CRR.
I denne kolonne angives der oplysninger om den metode, som instituttet anvender i forbindelse med de securitiserede eksponeringer på indberetningsdatoen.
U In breach or unknown.
for standardmetoden
This code shall be reported when the reporting does not know with certain which type of retention is being applied or in case of non-compliance.
for IRB-metoden
% OF RETENTION AT REPORTING DATE
for en kombination af de to metoder (SA/IRB).
The retention of material net economic interest by the originator, sponsor or original lender of the securitisation shall be no less than 5 % (at origination date).
Hvis standardmetoden anvendes, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i CR SEC SA-skemaet.
Notwithstanding Article 405(1) of CRR, measurement of retention at origination can typically be interpreted as being when the exposures were first securitised, and not when the exposures were first created (for instance, not when the underlying loans were first extended).
Hvis IRB-metoden anvendes, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i CR SEC IRB-skemaet.
Measurement of retention at origination means that 5 % is the retention percentage that is required at the point in time when such retention level was measured and the requirement fulfilled (for instance, when the exposures were first securitised); dynamic re-measurement and readjustment of the retained percentage throughout the life of the transaction is not required.
Hvis der anvendes en kombination af standardmetoden og IRB-metoden, og »P« er indberettet i kolonne 050, indberettes beregningen af kapitalgrundlagskravene i både CR SEC SA- og CR SEC IRB-skemaet.
This column shall not be reported in case codes ‘E’ (exempted) or ‘N’ (not applicable) are reported under column 080 (Type of retention applied).
Denne kolonne gælder dog ikke for securitiseringer af passiver.
COMPLIANCE WITH THE RETENTION REQUIREMENT?
Organiserende institutter skal ikke udfylde denne kolonne.
Article 405(1) of CRR.
ANTAL EKSPONERINGER
Y Yes;
Artikel 261, stk. 1, i forordning (EU) nr. 575/2013.
N No.
Denne kolonne er kun obligatorisk for institutter, der anvender IRB-metoden i forbindelse med securitiseringspositioner (og derfor har anført »I« i kolonne 170).
ROLE OF THE INSTITUTION: (ORIGINATOR/SPONSOR/ORIGINAL LENDER/INVESTOR)
Instituttet skal indberette det faktiske antal eksponeringer.
‘O’ for Originator;
Denne kolonne udfyldes ikke ved securitisering af passiver, eller når kapitalgrundlagskrav er baseret på de securitiserede eksponeringer (ved securitisering af aktiver).
‘S’ for Sponsor;
Denne kolonne udfyldes ikke, når den indberettende enhed ikke besidder positioner i securitiseringen.
‘L’ for Original Lender;
Kolonnen skal ikke udfyldes af investorer.
‘I’ for Investor.
LAND
See definitions in Article 4(1)(13) (Originator) and Article 4(1)(14) (Sponsor) of CRR.
Indberet koden (ISO 3166-1 alpha-2) for oprindelseslandet for den ultimative underliggende position i transaktionen, dvs. landet for de oprindelige securitiserede eksponeringers umiddelbare låntager (look-through).
Investors are assumed to be those institutions to which provisions in Articles 406 and 407of CRR apply.
Hvis securitiseringspuljen omfatter flere lande, skal instituttet angive det vigtigste land.
NON ABCP PROGRAMS