natgillin/translations-raw huggingface dataset:
»Garantier i form af kreditsubstitutter«
Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
»Kreditderivater«, der opfylder definitionen på en finansiel garanti
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
»Ikkebetalt del af delvis betalte aktier og værdipapirer«
Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities” and “Loans and advances”.
»Remburser, udstedte og bekræftede«
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
»Ikkebalanceførte handelsfinansieringsposter«
“Loans and advances” are debt instruments held by the institutions that are not securities; this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation.
»Remburser, hvor den underliggende forsendelse udgør sikkerhedsstillelsen og andre selvlikviderende transaktioner«
“Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.
»Garantier og sikkerheder« (herunder licitations- og fuldførelsesgarantier)og »garantier, der ikke har form af kreditsubstitutter«
In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.
»Rederigarantier, told- og afgiftsgarantier«
Gross carrying amount of debt instruments shall have the following meaning:
»Note issuance facilities« (NIF) og »revolving underwriting facilities« (RUF)
under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing.
»Uudnyttede kreditfaciliteter«, herunder forpligtelser til udlån eller ydelse af acceptcertifikater, når vilkårene og betingelserne ikke er foruddefineret
For performing debt instruments, the gross carrying amount shall be the fair value.
Uudnyttede kreditfaciliteter, herunder forpligtelser til køb af værdipapirer eller ydelse af garantier
For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex.
»Uudnyttede kreditfaciliteter for licitations- og fuldførelsesgarantier«
For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;
»Andre ikkebalanceførte poster« i bilag I til forordning (EU) nr. 575/2013.
under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;
Ved anvendelse af IFRS balanceføres følgende poster, som derfor ikke indberettes som ikkebalanceførte eksponeringer:
under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk.
»Kreditderivater«, der ikke opfylder definitionen af en finansiel garanti, er »derivater« i henhold til IFRS 9.
The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;
»Endosserede veksler«, som ikke opfylder kriterierne for ophør af indregning i henhold til IFRS 9.
under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements.
»Transaktioner med regresret«, som ikke opfylder kriterierne for ophør af indregning i henhold til IFRS 9
Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss.
»Salgs- og genkøbsaftaler som omhandlet i artikel 12, stk. 3 og 5, i direktiv 86/635/EØF«.
under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period.
I disse aftaler har modtageren mulighed for, men ikke pligt, til at returnere aktiverne til en forhåndsaftalt pris på en angivet dato eller en dato, der angives.
Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;
Disse aftaler opfylder derfor definitionen på derivater i henhold til IFRS 9 og appendiks A.
under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;
Posten »heraf: misligholdt« omfatter den nominelle værdi af de afgivne lånetilsagn, finansielle garantier og andre forpligtelser, som anses for at være misligholdte i henhold til punkt 213-239 i denne del.
for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value.
For afgivne finansielle garantier, lånetilsagn og andre forpligtelser er den »nominelle værdi« den værdi, der bedst repræsenterer instituttets maksimale eksponering mod kreditrisiko uden at medregne sikkerhedsstillelse eller andre kreditforbedringer.
Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.
For afgivne finansielle garantier er den nominelle værdi det maksimale beløb, som enheden skal betale, hvis garantien udnyttes.
Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
For lånetilsagn er den nominelle værdi det uudnyttede beløb, som instituttet har forpligtet sig til at udlåne.
For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.
Nominelle værdier er eksponeringsværdier inden anvendelse af kreditkonverteringsfaktorer og kreditrisikoreduktionsteknikker.
“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
I skema 9.2 vedrørende modtagne lånetilsagn er den nominelle værdi det samlede uudnyttede beløb, som modparten har forpligtet sig til at udlåne til instituttet.
“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
For andre modtagne forpligtelser er den nominelle værdi det samlede beløb, som den anden part i transaktionen har forpligtet sig til.
Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)].
For modtagne finansielle garantier er »det maksimale garantibeløb, der kan tages i betragtning«, det maksimale beløb, som modparten skal betale, hvis garantien udnyttes.
Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].
Når en modtaget finansiel garanti er udstedt af mere end én garantistiller, indberettes garantibeløbet kun én gang i dette skema.
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.
Garantibeløbet tildeles den garantistiller, som er mest relevant for kreditrisikoreduktionen.
“Other financial liabilities” shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
DERIVATER OG REGNSKABSMÆSSIG SIKRING (10 OG 11)
COUNTERPARTY BREAKDOWN
Med henblik på skema 10 og 11 anses derivater for at være enten sikringsderivater, når de anvendes i et sikringsforhold, der kan betegnes som sådan i henhold til IFRS er de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, eller som besiddelser med handel for øje i andre tilfælde.
Where a breakdown by counterparty is required the following counterparty sectors shall be used:
Den regnskabsmæssige værdi og den notionelle værdi af derivater, som besiddes med handel for øje, herunder økonomiske sikringer, samt derivater, der besiddes med henblik på regnskabsmæssig sikring, indberettes opdelt efter type af underliggende risiko, markedstype og produkttype i skema 10 og 11.
central banks;
Institutter skal indberette derivater, der besiddes med henblik på regnskabsmæssig sikring, også opdelt efter sikringstype.
general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “credit institutions”, “other financial corporations” or “non-financial corporations” depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;
Oplysninger om sikringsinstrumenter, der ikke er derivater, indberettes separat og opdelt efter typen af sikring.
credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (“undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account”) and multilateral development banks (MDBs);
Ved anvendelse af de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet skal alle derivater indberettes i disse skemaer, uanset om de balanceføres eller ej i overensstemmelse med de relevante nationale almindeligt anerkendte regnskabsprincipper.
other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders;
Opdelingen af den regnskabsmæssige værdi, dagsværdien og den notionelle værdi af handels- sikringsderivater efter porteføljeregnskaber og typer af sikring skal gennemføres under hensyntagen til de regnskabsporteføljer og typer af sikring, der finder anvendelse i henhold til IFRS eller nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, uanset hvilken ramme der finder anvendelse på den indberettende enhed.
non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;
Handelsderivater og sikringsderivater, der i overensstemmelse med nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet måles til kostpris eller LOCOM, skal identificeres separat.
households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations.
Hvis det sammensatte instrument måles til dagsværdi gennem resultatet, skal kontrakten dog indberettes som helhed, og de integrerede derivater indberettes ikke i skema 10 og 11.
The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure.
Den udelukker derfor kontrakter, der omfatter veksling af en eller flere valutaer, f.eks. valutaswaps og valutaoptioner, og kontrakter, hvis primære risiko er valutarisiko, som skal indberettes som valutakontrakter.
for deposits, the depositor;
Den eneste undtagelse er, når valutaswaps anvendes som del af en porteføljesikring af renterisiko, hvor de skal indberettes i de særlige rækker for disse typer af sikring.
for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;
Rentekontrakter omfatter fremtidige renteaftaler, renteswaps i en enkelt valuta, rentefutures, renteoptioner (herunder caps, floors, collars og corridors), renteswaptioner og rentewarrants.
for derivatives, the direct counterparty of the derivative contract.
aktieeksponeringer: Aktiederivater er kontrakter, hvis afkast helt eller delvist er kædet sammen med kursen på en bestemt aktie eller et aktiekursindeks.
For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty.
Valutaderivater omfatter alle transaktioner, der involverer eksponering mod mere end én valuta, uanset om det gælder vekselkurser eller renter, bortset fra når valutaswaps anvendes som del af en porteføljesikring af renterisiko.
for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;
Kreditderivater, der opfylder definitionen på en finansiel garanti i punkt 114 i denne del af dette bilag, indberettes kun i skema 9
TEMPLATE RELATED INSTRUCTIONS
råvarer: Disse derivater er kontrakter, hvis afkast helt eller delvist er kædet sammen med prisen på en bestemt råvare eller et råvareindeks, som f.eks. indekset på et ædelmetal (bortset fra guld), petroleum, tømmer eller landbrugsprodukter.
BALANCE SHEET
andre: Disse derivater er øvrige derivatkontrakter, der ikke involverer valuta-, rente-, aktie-, råvare- eller kreditrisikoeksponering, som f.eks. klimaderivater eller forsikringsderivater.
“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.
Når et derivat påvirkes af mere end én type underliggende risiko, fordeles instrumentet til den mest følsomme risikotype.
“Cash balances at central banks” shall include balances receivable on demand at central banks.
I tilfælde af derivater med flere eksponeringer fordeles transaktionerne i følgende prioritet i tilfælde af usikkerhed:
“Other demand deposits” shall include balances receivable on demand with credit institutions.
Aktietransaktioner med valuta- eller renteeksponering indberettes i denne kategori.
Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”.
valuta og guld: Denne kategori omfatter alle derivattransaktioner (med undtagelse af de transaktioner, der allerede er indberettet i råvare- og aktiekategorien) med eksponering mod mere end én valuta, uanset om de vedrører rentebærende finansielle instrumenter eller valutakurser, bortset fra hvor valutaswaps anvendes som en del af porteføljesikring af renterisiko.
Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.
Ud over regnskabsmæssige værdier som defineret i punkt 27 i del 1 af dette bilag skal dagsværdier indberettes af indberettende institutter omfatter af nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet for alle derivater, uanset om de skal balanceføres eller ej i henhold til de nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet.
Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.
Den »notionelle værdi« er bruttoværdien af alle transaktioner, der er gennemført, men endnu ikke afviklet på referencedatoen., uanset om disse transaktioner fører til, at derivateksponeringer balanceføres.
“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.
Følgende indregnes i den notionelle værdi:
Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position.
I tilfælde af kontrakter med variabel nominel eller notionel hovedstol anvendes den nominelle eller notionelle hovedstol pr. referencedatoen som grundlag for indberetningen.
Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.
Den notionelle værdi, der skal indberettes for en derivatkontrakt med en multiplikatorkomponent, er den faktiske notionelle værdi af kontrakten eller kontraktens pålydende værdi.
Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.
swaps: Den notionelle værdi af en swap er den underliggende hovedstol, som renten, valutakursen eller anden indtægt eller omkostning er baseret på.
Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153.
Kontrakter knyttet til aktie eller råvare: Den notionelle værdi, der skal indberettes for en aktie- eller råvarekontrakt, er den mængde af råvaren eller aktien, salgs- eller som købskontrakten omhandler, ganget med den aftalte enhedspris.
The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.
For så vidt angår digitale optioner, defineres den notionelle værdi som enten det foruddefinerede pengebeløb eller dagsværdien af det underliggende instrument pr. referencedatoen.
“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity.
Kolonnen »Notionel værdi« for derivater omfatter for hver linjepost summen af de notionelle værdier af alle kontrakter, som instituttet er modpart i, uanset om disse derivater er balanceført som aktiver eller forpligtelser eller ikke er balanceført.
Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.
»Notionel værdi« indberettes opdelt efter »I alt« og »heraf: solgt« for linjeposterne: »OTC-optioner«, »Optioner på det organiserede marked«, »Kredit«, »Råvare« og »Øvrige«.
Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD.
Posten »Heraf: solgt« omfatter de notionelle værdier (strikekurs) af de kontrakter, hvor instituttets (optionsudstederens) modparter (optionsindehaverne) har ret til at udøve optionen.
Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.
For posterne vedrørende kreditrisikoderivater omfatter den de notionelle værdier af de kontrakter, hvor instituttet (køberen af risiko) har solgt (ydet) sikring til modparter (sikringskøberen).
Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.
Når en indberettende enhed indtræder i en derivatkontrakt i et OTC-marked, hvor central clearing er obligatorisk, skal den derfor klassificere det pågældende derivat som »OTC« og ikke som "organiseret marked«.
Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date.
Derivater, der besiddes med henblik på sikring, men som ikke opfylder kravene til effektive sikringsinstrumenter i overensstemmelse med IFRS 9, med IAS 39 når IAS 39 anvendes med henblik på regnskabsmæssig sikring, eller med rammerne i henhold til nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, skal indberettes i skema 10 som »økonomiske sikringer«.
If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1.
Dette finder også anvendelse i følgende tilfælde:
Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.
Derivater, der sikrer unoterede aktieinstrumenter, for hvilke kostpris kan være et passende skøn over dagsværdien
“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).
Kreditderivater, der måles til dagsværdi gennem resultatet, og som anvendes til at styre kreditrisikoen for det hele eller en del af et finansielt instrument, som er klassificeret som målt til dagsværdi gennem resultatet ved eller efter den første indregning, eller mens det ikke er indregnet i overensstemmelse med IFRS9.6.7.
“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.