natgillin/translations-raw huggingface dataset:
beløb, der kan henføres til finansielle instrumenter målt til dagsværdi gennem resultatet [IFRS 7.20.(c).(i)].
Netting among the notional amounts shall not be allowed.
Transaktionsomkostninger, der direkte kan henføres til erhvervelse eller udstedelse af finansielle instrumenter, som ikke måles til dagsværdi gennem resultatet, medtages ikke.
The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”.
De er en del af den oprindelige anskaffelses-/udstedelsesværdi af disse instrumenter og amortiseres gennem resultatet i løbet af deres restløbetid med den effektive rente [se IFRS 9.5.1.1].
The item “of which sold” shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Institutter skal indberette gebyr- og provisionsindtægter og -omkostninger efter følgende kriterier:
The allocation of a transaction as “OTC” or “Organized market” shall be based on the nature of the market where the transaction takes place and not on whether there is a mandatory clearing obligation for that transaction.
»Værdipapirer.
An “Organised market” is a regulated market in the meaning of Article 4(92) of CRR.
Udstedelser« omfatter gebyrer og provisioner modtaget for deltagelsen i indgåelsen eller udstedelsen af værdipapirer, som instituttet ikke har leveret eller udstedt.
Therefore, where a reporting entity enters into a derivative contract in an OTC market where central clearing is compulsory, it shall classify that derivative as “OTC” and not as “Organised market”.
»Værdipapirer.
Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging instruments in accordance with IFRS 9, with IAS 39 where IAS 39 is applied for hedge accounting purposes or with the accounting framework under national GAAP based on BAD shall be reported in template 10 as “economic hedges”.
Overførselsordrer« omfatter gebyrer og provisioner, der kan henføres til modtagelse, videregivelse og effektuering af ordrer om at købe eller sælge værdipapirer på vegne af kunder.
This shall apply also to all of the following cases:
»Værdipapirer.
derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;
Andre« omfatter gebyrer og provisioner, der er genereret af instituttet i forbindelse med leveringen af andre tjenesteydelser i forbindelse med værdipapirer, som instituttet ikke har leveret eller udstedt.
credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;
»Clearing og afvikling« omfatter gebyr- og provisionsindtægter (-omkostninger), der genereres af (opkræves hos) et institut, der deltager i modparts-, clearings- og afviklingssystemer.
derivatives that are classified as “held for trading” in accordance with IFRS 9 Appendix A or trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in Article 4(1)(86) of CRR.
»Porteføljeadministration«, »Deponering«, »Centrale administrationstjenester for kollektive investeringer«, »Forvaltningstransaktioner« og »Betalingstjenester« omfatter gebyr- og provisionsindtægter (-omkostninger), der genereres af (opkræves hos) et institut ved leveringen af disse tjenester.
“Economic hedges” shall not include derivatives for proprietary trading.
Aktiviteter vedrørende porteføljeadministration, deponeringstjenester og andre tjenesteydelser, der leveres af instituttet, skal indberettes ved brug af følgende definitioner:
“other financial corporations”;
»Centrale administrationstjenester for kollektive investeringer«: administrationstjenester, som instituttet leverer til CIU'er.
“rest” comprising all other counterparties.
Det omfatter bl.a. funktionen som overførselsagent, indsamling af regnskabsbilag, udarbejdelse af prospekt, regnskaber og øvrige dokumenter rettet mod investorer, varetagelse af korrespondance ved at distribuere årsregnskaber og alle andre dokumenter rettet mod investorer, gennemførelse af emissioner og indfrielser og registrering af investorer samt beregning af nettoaktivværdien.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
»Forvaltningstransaktioner«: aktiviteter, hvor instituttet handler i eget navn, men for sine kunders regning og risiko.
Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.
I forbindelse med forvaltningstransaktioner leverer instituttet ofte tjenester, som f.eks. forvaltning af deponerede aktiver, til en struktureret enhed eller forvalter porteføljer på grundlag af skøn.
Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.
Alle forvaltningstransaktioner skal udelukkende indberettes i denne post, uanset om instituttet også leverer andre tjenester.
For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD.
»Betalingstjenester«: inddrivelse på vegne af kunder af betalinger, der er genereret af gældsinstrumenter, som instituttet hverken balancefører eller har leveret.
No “notional amount” shall be reported for non-derivative hedging instruments.
»Distribuerede, men ikke forvaltede kunderessourcer«: produkter udstedt af enheder uden for den koncern, som instituttet har distribueret til sine løbende kunder.
The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities.
Denne post udfyldes efter produkttype.
Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.
»Værdien af aktiver involveret i de leverede tjenester«: værdien af aktiver, som instituttet udfører aktiviteter for, baseret på dagsværdien.
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A.
Andre opgørelsesgrundlag, herunder den nominelle værdi, kan anvendes, hvis dagsværdien ikke er tilgængelig.
Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
Hvis instituttet leverer tjenester til enheder, som f.eks. CIU'er eller pensionsfonde, kan de pågældende aktiver vises med den værdi, som disse virksomheder bruger, når de balancefører aktiverne.
“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
De indberettede beløb skal omfatte eventuelle påløbne renter.
“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss.
KAPITALANDELE I UKONSOLIDEREDE, STRUKTUREREDE ENHEDER (30)
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
I bilag III og IV samt nærværende bilaget forstås ved »udnyttet likviditetsstøtte« summen af den regnskabsmæssige værdi af lån og forskud ydet til ukonsoliderede, strukturerede enheder og den regnskabsmæssige værdi af gældsbeviser, som besiddes, og som er udstedt af ukonsoliderede, strukturerede enheder.
Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.
»Tab lidt af det indberettende institut i indeværende periode« omfatter tab som følge af værdiforringelse og alle andre tab, som et institut har lidt i indberetningsperioden i forbindelse med dets kapitalandele i ukonsoliderede strukturerede enheder.
“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.
NÆRTSTÅENDE PARTER (31)
Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.
Institutter skal indberette beløb og/eller transaktioner vedrørende balanceførte og ikkebalanceførte eksponeringer, hvis modparten er en nærtstående part i overensstemmelse med IAS 24.
“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities.
Koncerninterne transaktioner og koncerninterne udeståender elimineres.
These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.
Under »Modtagne lånetilsagn, finansielle garantier og andre forpligtelser« indberettes summen af de »nominelle« modtagne lånetilsagn og andre modtagne forpligtelser samt »det maksimale garantibeløb, der kan tages i betragtning« for modtagne finansielle garantier, jf. punkt 119 i denne del.
MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
»Gevinster eller tab ved ophør af indregning af kapitalandele i datterselskaber, joint ventures og associerede selskaber«, når der indberettes i overensstemmelse med nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet
Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment.
»Gevinster eller tab ved ophør af indregning af ikkefinansielle aktiver«
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
»Resultat af anlægsaktiver og afståelsesgrupper klassificeret som besiddelse med henblik på salg, der ikke betragtes som ophørte aktiviteter«
“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
»Resultat efter skat af ophørte aktiviteter«.
“Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
SELSKABSSTRUKTUR (40)
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Institutter skal indberette detaljerede oplysninger pr. indberetningsdatoen om datterselskaber, joint ventures og associerede selskaber, der er fuldt konsoliderede eller pro rata-konsoliderede i henhold til den lovbestemte ramme for konsolidering, samt enheder, der indberettes som »Kapitalandele i datterselskaber, joint ventures og associerede selskaber« i henhold til punkt 4 i denne del, herunder også enheder, i hvilke kapitalandele besiddes med henblik på salg i overensstemmelse med IFRS 5.
Write-offs shall be reported in accordance with paragraphs 72 to 74.
Alle enheder skal indberettes, uanset hvilke aktiviteter de udfører.
Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.
Aktieinstrumenter, der ikke opfylder kriterierne for klassificering som kapitalandele i datterselskaber, joint ventures og associerede selskaber, og det indberettende instituts egne aktier, som ejes af det (»Egne aktier«), er undtaget fra dette skema.
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
Følgende oplysninger skal indberettes »enhed-for-enhed«, og følgende definitioner finder anvendelse med henblik på bilag III og IV samt nærværende bilag:
Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part.
»Navn på enhed«: navnet på den enhed, der er investeret i.
Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43.
»Optagelsesdato«: den dato, hvor den enhed, der er investeret i, blev optaget i koncernen.
Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.
»Aktiekapital i den enhed, der er investeret i«: den samlede kapital udstedt af den enhed, der er investeret i, pr. referencedatoen.
The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.
»Egenkapital i den enhed, der er investeret i«, »Samlede aktiver i den enhed, der er investeret i« og »Resultat i den enhed, der er investeret i« omfatter beløbene for disse poster fra det sidste regnskab for den enhed, der er investeret i.
“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired.
»Stemmerettigheder ( %)«: de procentdele af stemmerettigheder, der er tilknyttet de ejerskabsinstrumenter, som instituttet besidder pr. referencedatoen.
“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio.
»Selskabsstruktur [forhold]«: forholdet mellem det øverste moderselskab og den enhed, der er investeret i (moderselskab eller enhed med fælles kontrol over det indberettende institut, datterselskab, joint venture eller associeret selskab).
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
»Regnskabsmæssig behandling [regnskabsgruppe]« angiver forholdet mellem den regnskabsmæssige behandling baseret på den bogføringsmæssige virkning af konsolideringen (fuld konsolidering, pro rata-konsolidering, den indre værdis metode eller andet).
For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.
»Regnskabsmæssig behandling [gruppe i henhold til forordning (EU) nr. 575/2013]« angiver forholdet mellem den regnskabsmæssige behandling baseret på den bogføringsmæssige virkning af konsolidering i henhold til forordning (EU) nr. 575/2013] (fuld konsolidering, pro rata-konsolidering, den indre værdis metode eller andet).
“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage.
»Regnskabsmæssig værdi«: beløb opført i instituttets balance for enheder, der er investeret i, som hverken er fuldt konsoliderede eller pro rata-konsoliderede.
The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column.
»Anskaffelsesomkostninger«: beløb betalt af investorerne.
This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b).
»Goodwill-forbindelse til den enhed, der er investeret i«: det beløb for goodwill, der er opført i det indberettende instituts konsoliderede balance for den enhed, der er investeret i, i posterne »Goodwill« eller »Kapitalandele i datterselskaber, joint ventures og associerede selskaber«.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column.
»Dagsværdi af kapitalandele, for hvilke der findes offentlige børsnoteringer«: noteringen pr. referencedatoen.
Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.
Den indberettes kun, hvis instrumenterne er børsnoterede.
All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses.
Følgende oplysninger skal indberettes instrument-for-instrument:
Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.
Når holdingselskabet har en LEI-kode, skal den indberettes.
“Changes due to update in the institution's methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment.
»Enhedskode«, »Akkumuleret egenkapitalandel (%)«, »Regnskabsmæssig værdi« og »Anskaffelsesomkostninger« er defineret ovenfor.
Methodological updates shall also encompass the impact of the adoption of new standards.
Hvis nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet også kræver, at aktiver, der måles til dagsværdi, henføres til forskellige dagsværdiniveauer, skal institutter, der er omfattet af nationale almindeligt anerkendte regnskabsprincipper, også indberette dette skema.
where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;
Oplysninger om brug af dagsværdimuligheden for finansielle aktiver og forpligtelser klassificeret til dagsværdi gennem resultatet, skal indberettes i dette skema.
where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset.
I forbindelse med forpligtelser omfatter »Sammensatte kontrakter« den regnskabsmæssige værdi af hybride finansielle instrumenter, der som helhed er klassificeret i disse regnskabsporteføljer; dvs. ikkeopdelte hybride instrumenter i deres helhed.
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
»Styret for kreditrisiko« omfatter den regnskabsmæssige værdi af instrumenter, der klassificeres til dagsværdi gennem resultatet, når de sikres mod kreditrisiko af kreditderivater, der måles til dagsværdi gennem resultatet i overensstemmelse med IFRS 9.6.7.
where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
MATERIELLE OG IMMATERIELLE AKTIVER: REGNSKABSMÆSSIG VÆRDI EFTER MÅLEMETODEN (42)
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
»Materielle anlægsaktiver«, »Investeringsejendomme« og »Andre immaterielle aktiver« indberettes efter de kriterier, der er anvendt til deres måling.
where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;
»Andre immaterielle aktiver« omfatter alle andre immaterielle aktiver end goodwill.
“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date.
HENSÆTTELSER (43)
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
I dette skema indberettes afstemningen mellem den regnskabsmæssige værdi af posten »Hensættelser« ved begyndelsen og slutningen af perioden efter bevægelsernes art, undtagen hensættelser, der måles i overensstemmelse med IFRS 9; disse indberettes i stedet i skema 12.
“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.