natgillin/translations-raw huggingface dataset:
»Andre afgivne tilsagn og garantier, der måles i overensstemmelse med IAS 37, og afgivne garantier, der måles i overensstemmelse med IFRS 4« omfatter hensættelser, der måles i overensstemmelse med IAS 37, og kredittab på finansielle garantier, der behandles som forsikringskontrakter i overensstemmelse med IFRS 4.
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
YDELSESBASEREDE PENSIONSORDNINGER OG PERSONALEYDELSER (44)
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
Disse skemaer indeholder akkumulerede oplysninger om alle instituttets ydelsesbaserede pensionsordninger.
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
Hvis der er mere end én ydelsesbaseret pensionsordning, indberettes det aggregerede beløb for alle ordninger.
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
Skemaet om komponenter af nettoaktiver og -forpligtelser i ydelsesbaserede pensionsordninger viser afstemningen af den akkumulerede nutidsværdi af alle nettoforpligtelser (-aktiver) og godtgørelsesrettigheder i ydelsesbaserede pensionsordninger [IAS 19.140 (a), (b)].
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
»Bevægelser i ydelsesbaserede pensionsforpligtelser« viser afstemningen af primo- og ultimosaldoen for den akkumulerede nutidsværdi af alle instituttets ydelsesbaserede pensionsforpligtelser.
COLLATERAL AND GUARANTEES RECEIVED (13)
Virkningen af de forskellige elementer, der er opført i IAS 19.141, i løbet af perioden præsenteres separat.
Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)
Beløbet for »Ultimosaldo [nutidsværdi]« i skemaet for bevægelser i ydelsesbaserede pensionsforpligtelser skal være lig med »Nutidsværdien af ydelsesbaserede pensionsforpligtelser«.
The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received.
Ved indberetning af memorandumposter vedrørende personaleomkostninger anvendes følgende definitioner:
The loans and advances shall be broken down by counterparties and purpose.
»Pensioner og tilsvarende omkostninger «: beløb, der i perioden anerkendes som personaleomkostninger i forbindelse med ydelsesbaserede pensionsordninger efter fratræden (både bidragsbaserede pensionsordninger og ydelsesbaserede pensionsordninger) og bidrag til sociale kasser.
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
»Aktiebaseret vederlæggelse« beløb, der i perioden anerkendes som personaleomkostninger i forbindelse med aktiebaserede udbetalinger.
The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
OPDELING AF UDVALGTE POSTER PÅ RESULTATOPGØRELSEN (45)
For reporting loans and advances according to the type of pledge the following definitions shall be used:
»Finansielle forpligtelser klassificeret til dagsværdi gennem resultatet« omfatter kun gevinster og tab, som skyldes ændringer i egen kreditrisiko hos udstedere af forpligtelser, der klassificeres til dagsværdi gennem resultatet, når det indberettende institut har valgt at indregne dem i resultatet, fordi indregning i anden totalindkomst ville forårsage eller forværre en regnskabsmæssig inkonsekvens.
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
Gevinster og tab ved ophør af indregning af ikkefinansielle aktiver opdeles efter typen af aktiver; hver linjepost skal indeholde gevinsten eller tabet på aktivet, der ikke længere indregnes.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
»Andre aktiver« omfatter andre materielle aktiver, immaterielle aktiver og investeringer, der ikke er indberettet andre steder.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
Andre driftsindtægter og -omkostninger opdeles i følgende poster: ændringer i dagsværdi af materielle aktiver, der måles ved hjælp af dagsværdimodellen; lejeindtægt og direkte driftsomkostninger fra investeringsejendomme; indtægter og omkostninger fra operationel leasing undtagen investeringsejendomme og andre driftsindtægter og -omkostninger.
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
Gevinster eller tab fra ophør af indregning og fornyet måling af besiddelser af guld, andre ædelmetaller og andre råvarer målt til dagsværdi minus salgsomkostninger indberettes i posterne under »Andre driftsindtægter.
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
Andre« eller »Andre driftsomkostninger.
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.
Andre« eller "Andre driftsomkostninger.
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
Andre:
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
OPGØRELSE AF EGENKAPITALBEVÆGELSER (46)
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
I tabel 2 og 3 sammenstilles de eksponeringsklasser, der anvendes til at beregne kapitalkravene i henhold til forordning (EU) nr. 575/2013, med de modpartssektorer, der anvendes i FINREP-tabellerne.
“Change in fair value for the period” shall include gains or losses from re-measurements in accordance with IFRS 9, IFRS 13 or national GAAP where applicable, in the period of the instruments that continue to exist at the reporting date.
Tabel 2
These gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts reported are before taxes.
Standardmetoden
“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.
Eksponeringsklasser i henhold til standardmetoden (artikel 112 i forordning (EU) nr. 575/2013)
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Modpartssektorer i FINREP
Template 15 shall include 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.
Bemærkninger
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Centralregeringer eller centralbanker
The column “Amounts derecognised for capital purposes” shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 of CRR.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
“Repurchase agreements” (“repos”) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Regionale eller lokale myndigheder
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Offentlige enheder
Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so.
Ikkefinansielle selskaber
Repurchase agreements shall also include repo-type operations which may include:
Multilaterale udviklingsbanker
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Internationale organisationer
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Selskaber
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Detail
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Ikkefinansielle selskaber
Interest income shall be broken down in accordance with both of the following:
Sikret ved pant i fast ejendom
interest income on financial and other assets;
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
interest income on financial liabilities with negative effective interest rate.
Misligholdte
Interest expenses shall be broken down in accordance with both of the following:
ja) Eksponeringer forbundet med særlig høj risiko
interest expenses on financial and other liabilities;
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
CIU'er
All instruments in the various portfolios shall be taken into account except those included in the items “Derivatives - Hedge accounting” not used to hedge interest rate risk.
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til forordning (EU) nr. 575/2013
“Derivatives - Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as “economic hedges” that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Forskellige poster i balancen
In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives.
I FINREP kan andre poster anføres under forskellige aktivkategorier
Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.
Tabel 3
Under IFRS, “of which: interest-income on impaired financial assets” means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets.
IRB-metoden
Under national GAAP under BAD, it shall include interest income on assets impaired with a specific or general impairment allowance for credit risk.
Eksponeringsklasser i henhold til IRB-metoden (artikel 147 i forordning (EU) nr. 575/2013)
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Centralregeringer og centralbanker
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
(dvs. kreditinstitutter og investeringsselskaber samt visse offentlige forvaltninger og multilaterale banker)
The net amount represents the difference between realised gains and realised losses.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and according to other measurement methods such as the lower of cost or market.
Andre aktiver, der ikke er kreditforpligtelser
Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
I FINREP kan andre poster anføres under forskellige aktivkategorier«
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
Europa-Parlamentets og Rådets forordning (EF) nr. 1606/2002 af 19. juli 2002 om anvendelse af internationale regnskabsstandarder (EFT L 243 af 11.9.2002, s. 1).
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses.
Den Europæiske Centralbanks forordning (EF) nr. 1071/2013 af 24. september 2013 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (omarbejdet) (ECB/2013/33) (EUT L 297 af 7.11.2013, s. 1).
Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter NACE rev.
The item “of which: economic hedges with use of the fair value option” shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7.
2 og om ændring af Rådets forordning (EØF) nr. 3037/90 og visse EF-forordninger om bestemte statistiske områder (EUT L 393 af 30.12.2006, s. 1).
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
Rådets direktiv 86/635/EØF af 8. december 1986 om bankers og andre penge- og finansieringsinstitutters årsregnskaber og konsoliderede regnskaber (EFT L 372 af 31.12.1986, s. 1).
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
Europa-Parlamentets og Rådets direktiv 2013/34/EU af 26. juni 2013 om årsregnskaber, konsoliderede regnskaber og tilhørende beretninger for visse virksomhedsformer, om ændring af Europa-Parlamentets og Rådets direktiv 2006/43/EF og om ophævelse af Rådets direktiv 78/660/EØF og 83/349/EØF (EUT L 182 af 29.6.2013, s. 19).
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (C(2003)1422) (EUT L 124 af 20.5.2003, s. 36).
Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:
I juli 2014 udsendte IASB IFRS 9 Finansielle instrumenter (»IFRS 9«) som den nye standard for den regnskabsmæssige behandling af finansielle instrumenter med henblik på international anvendelse fra den 1. januar 2018.
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
IFRS 9 blev vedtaget af Unionen den 22. november 2016 ved Kommissionen forordning (EU) 2016/2067 [5].
equity: including trading of shares, quotas of UCITS and other equity instruments;
I tilfælde af lån og forskud er det den umiddelbare låntager.
foreign exchange trading: including exclusively trading on foreign exchanges;
I tilfælde af tilgodehavender fra salg er den umiddelbare låntager den modtager, der er forpligtet til at betale tilgodehavenderne, undtagen i transaktioner med regresret, hvor den umiddelbare låntager er overdrageren af tilgodehavender, hvor det indberettende institut ikke i al væsentlighed overtager alle risiciene og fordelene ved ejerskab til de overdragne tilgodehavender
credit risk: including trading of credit link notes;
»Renteindtægter.
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part;
Derivater — Regnskabsmæssig sikring, renterisiko« og »Renteomkostninger.
other: including trading of financial instruments which cannot be classified in other breakdowns.
Derivater — Regnskabsmæssig sikring, renterisiko« omfatter, når clean price anvendes, omfatter beløb vedrørende derivater klassificeret i kategorien »Regnskabsmæssig sikring«, som dækker renterisiko, herunder sikringer af en gruppe af poster med risikopositioner, som udligner hinanden (sikringer af en nettoposition), hvis sikrede risiko påvirker forskellige linjeposter i resultatopgørelsen.
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
Når clean price anvendes, skal beløbene indberettes som bruttobeløb for renteindtægter og -omkostninge med henblik på at præsentere korrekte renteindtægter og -omkostninger fra de sikrede poster, de er forbundet med. Hvis den sikrede post ved clean price genererer renteindtægter, (-omkostninger), skal disse beløb indberettes som renteindtægter (-omkostninger), selv hvis det er et negativt (positivt) beløb.
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
»Gevinst eller (-) tab forbundet med ændring, netto« omfatter de beløb, der følger af ændring af de regnskabsmæssige bruttoværdier af finansielle aktiver for at afspejle genforhandlede eller ændrede kontraktlige pengestrømme [IFRS 9.5.4.3 og appendiks A].
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
Gevinster eller tab forbundet med ændring omfatter ikke virkningerne af ændringerne på beløbet for forventede kredittab, som indberettes under »Værdiforringelse eller (-) tilbageførsel af værdiforringelse af finansielle aktiver, der ikke måles til dagsværdi gennem resultatet«.
Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income.
For gældsinstrumenter, der målt til amortiseret kostpris eller med en omkostningsbaseret metode, er akkumuleret værdiforringelse de akkumulerede tab ved værdiforringelse, netto for anvendelse og tilbageførsler, der er blevet indregnet, for hver værdiforringelsesfase, hvor det er relevant.
Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in “of which: gains or (–) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.
Akkumuleret værdiforringelse reducerer den regnskabsmæssige værdi af gældsinstrumenterne ved brug af hensættelser i henhold til IFRS og nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet eller via direkte reduktioner, der ikke udgør et tilfælde af ophør af indregning i henhold til nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet.
Subsequent fair value gains or losses on these financial instruments shall be reported in “of which: gains or (–) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.