natgillin/translations-raw huggingface dataset:
enhver aktivpost eller ikkebalanceført post uden for handelsbeholdningen og i handelsbeholdningen, inklusive poster omhandlet i artikel 400 i forordning (EU) nr. 575/2013, men eksklusive poster omhandlet i samme forordnings artikel 390, stk. 6, litra a)-d)
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.
Eksponeringerne mod grupper af indbyrdes forbundne kunder beregnes i overensstemmelse med artikel 390, stk. 5.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’).
»Størrelsen af en eksponering« beregnes efter artikel 390 i forordning (EU) nr. 575/2013.
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.
Virkningen af fuld eller delvis anvendelse af undtagelser og anerkendte kreditrisikoreduktionsteknikker i forbindelse med beregning af eksponeringer med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013 er beskrevet i artikel 399-403 i forordning (EU) nr. 575/2013.
Repurchase agreements also include repo-type operations which may include:
Omvendte genkøbsaftaler, der er omfattet af indberetning vedrørende store eksponeringer, indberettes i overensstemmelse med artikel 402, stk. 3, i forordning (EU) nr. 575/2013.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Hvis kriterierne i artikel 402, stk. 3, i forordning (EU) nr. 575/2013 er opfyldt, skal instituttet indberette store eksponeringer mod tredjeparter, der svarer til størrelsen af den fordring, som modparten har på tredjeparten, i stedet for eksponeringens tilsvarende størrelse mod modparten.
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Ikkeinstitutter
‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) involve cash received or loaned out by the institution.
Artikel 395, stk. 1, artikel 458, stk. 2, litra d), nr. ii), artikel 458, stk. 10, og artikel 459, litra b), i forordning (EU) nr. 575/2013.
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their de-recognition.
Størrelsen af den gældende grænse for andre modparter end institutter skal indberettes.
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Dette beløb er lig med 25 % af det justerede kapitalgrundlag, som indberettes i række 226 i skema 4 i bilag I, medmindre en mere restriktiv procentdel finder anvendelse som følge af anvendelsen af nationale foranstaltninger i overensstemmelse med artikel 458 i forordning (EU) nr. 575/2013 eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i forordning (EU) nr. 575/2013.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Størrelsen af den gældende grænse for modparter, der er institutter, skal indberettes.
The interests shall be broken down both by interest income on financial and other assets as well as on financial liabilities with negative effective interest rate, and interest expenses on financial and other liabilities as well as on financial assets with negative effective interest rate.
I henhold til artikel 395, stk. 1, i forordning (EU) nr. 575/2013 skal dette beløb være følgende:
Interest income on financial assets and on financial liabilities with a negative effective interest rate includes interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued, and other financial liabilities with a negative effective interest rate.
Hvis de 25 % af det justerede kapitalgrundlag overstiger 150 mio. EUR (eller en lavere grænse end 150 mio. EUR fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i forordning (EU) nr. 575/2013), indberettes 25 % af det justerede kapitalgrundlag.
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate includes 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.
Hvis 150 mio. EUR (eller en lavere grænse fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i forordning (EU) nr. 575/2013) overstiger 25 % af instituttets justerede kapitalgrundlag, indberettes 150 mio. EUR (eller den lavere grænse fastsat af den kompetente myndighed).
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
Hvis instituttet har fastsat en lavere grænse for det justerede kapitalgrundlag, jf. artikel 395, stk. 1, andet afsnit, i forordning (EU) nr. 575/2013, indberettes denne grænse.
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Disse grænser kan være strengere, hvis der anvendes nationale foranstaltninger i overensstemmelse med artikel 395, stk. 6, eller artikel 458 i forordning (EU) nr. 575/2013 eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i forordning (EU) nr. 575/2013.
Interest on derivatives held for trading includes 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.
Institutter i %
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.
Artikel 395, stk. 1, og artikel 459, litra a), i forordning (EU) nr. 575/2013.
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Det indberettede beløb skal være den absolutte grænse (indberettet i række 020) udtrykt som en procentdel af det justerede kapitalgrundlag.
The net amount represents the difference between realised gains and realised losses.
Identifikation af modpart:
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.
Koden er en id-kode for rækken og skal være unik for hver enkelt række i tabellen.
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
Koden anvendes til at identificere den enkelte modpart.
Interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
Formålet med denne kolonne er imidlertid at sammenkæde modpartsoplysninger i C 27.00 med eksponeringer, der indberettes i C 28.00 til C 31.00.
Equity: including trading of shares, quotas of UCITS and other equity instruments;
Koden for gruppen af indbyrdes forbundne kunder skal ikke indberettes, medmindre der i det nationale indberetningssystem findes en unik kode for gruppen af indbyrdes forbundne kunder.
Foreign exchange trading: including exclusively trading on foreign exchanges;
Koderne skal anvendes konsistent over tid.
Credit risk: including trading of credit link notes;
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre der er fastsat ensartede koder på EU-plan.
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Navn
Other: including trading of financial instruments which cannot be classified in other breakdowns.
Navnet skal svare til navnet på gruppen, når der indberettes en gruppe af indbyrdes forbundne kunder.
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
I andre tilfælde skal navnet svare til den enkelte modpart.
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
For en gruppe af indbyrdes forbundne kunder skal det indberettede navn være navnet på moderselskabet eller gruppens forretningsmæssige navn.
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
LEI-kode
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Modpartens id-kode for juridiske enheder.
‘Additions’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
Modpartens hjemsted
‘Reversals’ shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
ISO-koden 3166-1-alpha-2 for det land, hvor modparten har sit hovedsæde, anvendes (herunder pseudo-ISO-koder for internationale organisationer, som er anført i den seneste udgave af Eurostats »Balance of Payments Vademecum«).
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
For grupper af indbyrdes forbundne kunder indberettes intet hovedsæde.
‘Accounting scope of consolidation’ includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation insurance undertakings and non-financial corporations.
Modpartens sektor
In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Der skal tildeles én sektor til hver modpart på grundlag af FINREP's økonomiske sektorklasser:
‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
NACE-kode
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
For grupper af indbyrdes forbundne kunder indberettes ingen NACE-kode.
For these purposes, ‘Domestic’ shall include the activities recognised in Member State where the institution is located.
Modpartens type
Templates 20.4 to 20.7 contain information ‘country-by-country’ on the basis of the residence of the immediate counterparty.
Artikel 394, stk. 2, i forordning (EU) nr. 575/2013.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Modpartens type for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal angives med »I« for institutter og »U« for uregulerede enheder i den finansielle sektor.
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area ‘Other countries’.
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes som koden for gruppen af indbyrdes forbundne kunder.
In template 20.4 for debt instruments, ‘gross carrying amount’ shall be reported as defined in paragraph 45 of Part 2.
Hvis der ikke findes en unik kode på nationalt plan, indberettes koden i C 27.00 for moderselskabet.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Hvis gruppen af indbyrdes forbundne kunder ikke har et moderselskab, skal den indberettede kode være koden for den enhed, der efter instituttets vurdering er den mest betydningsfulde i gruppen af indbyrdes forbundne kunder.
‘Of which: Non-performing’ loans and advances shall be reported as defined in paragraphs 145 to157 of this Annex.
I andre tilfælde skal koden svare til den enkelte modpart.
Debt forbearance comprises all ‘debt’ contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre der er fastsat ensartede koder på EU-plan.
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
Transaktioner med eksponering mod underliggende aktiver
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Artikel 390, stk. 7, i forordning (EU) nr. 575/2013.
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
I overensstemmelse med yderligere tekniske specifikationer udstedt af nationale kompetente myndigheder angives »Ja«, hvis instituttet har eksponeringer mod den indberettede modpart via en transaktion med eksponering mod underliggende aktiver.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Ellers indberettes »Nej«.
For the purposes of the calculation of the threshold in Article 9(f), the amount of ‘net fee and commission income’ is the absolute value of the difference between ‘fee and commission income’ and ‘fee and commission expense’.
Oprindelige eksponeringer
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
Artikel 24, 389, 390 og 392 i forordning (EU) nr. 575/2013.
The fee and commission income and expenses shall be reported by type of activity.
Disse kolonner skal indeholde den oprindelige eksponering, dvs. eksponeringsværdien uden hensyntagen til værdijusteringer og hensættelser, som fratrækkes i kolonne 210.
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Definitionen og beregningen af eksponeringsværdien er fastsat i artikel 389 og 390 i forordning (EU) nr. 575/2013.
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
Værdiansættelsen af aktiver og ikkebalanceførte poster foretages i overensstemmelse med de regnskabsregler, som instituttet er omfattet af, jf. artikel 24 i forordning (EU) nr. 575/2013.
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
Eksponeringer, der fratrækkes kapitalgrundlaget, som ikke er eksponeringer ifølge artikel 390, stk. 6, litra e), angives i disse kolonner.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Disse eksponeringer fratrækkes i kolonne 200.
Institutions shall report fee and commission income and expenses according to the following criteria:
De i artikel 390, stk. 6, litra a)-d), i forordning (EU) nr. 575/2013 omhandlede eksponeringer angives ikke i disse kolonner.
‘Securities.
Oprindelige eksponeringer skal omfatte alle aktiver og ikkebalanceførte poster ifølge artikel 400 i forordning (EU) nr. 575/2013.
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Undtagelserne fratrækkes med henblik på artikel 395, stk. 1, i forordning (EU) nr. 575/2013 i kolonne 320.
‘Securities.
Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen medtages.
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;
Med henblik på opdelingen af eksponeringerne i finansielle instrumenter, hvor forskellige eksponeringer, der følger af nettingaftaler, udgør en enkelt eksponering, henføres sidstnævnte til det finansielle instrument, der svarer til hovedaktivet i nettingaftalen (jf. desuden indledningen).
‘Securities.
Artikel 178 i forordning (EU) nr. 575/2013.
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services;
Instituttet skal indberette den del af den samlede oprindelige eksponering, der svarer til de misligholdte eksponeringer.
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
Direkte eksponeringer
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Direkte eksponeringer er eksponeringer med udgangspunkt i den »umiddelbare låntager«.
‘Loan commitments given’ and ‘Financial guarantees given’ include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as ‘other financial liabilities’;
Forordning (EF) nr. 25/2009 (»ECB/2008/32«), bilag II, del 2, tabel, kategori 2 og 3.
‘Loan commitments received’ and ‘Financial guarantees received’ include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
Gældsinstrumenter skal omfatte gældsbeviser samt lån og forskud.
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Instrumenterne i denne kolonne skal være instrumenter i kategorien »Udlån med en oprindelig løbetid på til og med 1 år/over 1 år og til og med 5 år/over 5 år« eller »værdipapirer undtagen aktier« i henhold til ECB/2008/32.
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Genkøbstransaktioner, transaktioner vedrørende ud- eller indlån af værdipapirer eller råvarer (værdipapirfinansieringstransaktioner) og margenlånetransaktioner indberettes i denne kolonne.
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
ECB/2008/32, bilag II, del 2, tabel, kategori 4 og 5.
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Instrumenterne i denne kolonne skal være i kategorien »aktier og andre kapitalandele« eller »andele i pengemarkedsforeninger« i henhold til ECB/2008/32.
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
Artikel 272, stk. 2, og bilag II i forordning (EU) nr. 575/2013.
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
De instrumenter, der skal indberettes i denne kolonne, omfatter de derivater, der er anført i bilag II til forordning (EU) nr. 575/2013, og terminsforretninger som defineret i artikel 272, stk. 2, i forordning (EU) nr. 575/2013.
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Kreditderivater, der er udsat for modpartsrisiko, indberettes i denne kolonne.
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
Ikkebalanceførte poster
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
Bilag I til forordning (EU) nr. 575/2013.
‘Fiduciary transactions’ refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Den indberettede værdi skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
Lånetilsagn
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Bilag I, punkt 1, litra c) og h), punkt 2, litra b), nr. ii), punkt 3, litra b), nr. i), og punkt 4, litra a), i forordning (EU) nr. 575/2013.
‘Payment services’ refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
Lånetilsagn er faste forpligtelser til at yde kredit på forhåndsfastlagte vilkår og betingelser, med undtagelse af derivater, fordi de kan afregnes netto kontant ved at levere eller udstede et andet finansielt instrument.
‘Customer resources distributed but not managed’ refers to products issued by entities outside the group that the institution has distributed to its current customers.
Finansielle garantier
This item shall be reported by type of product;
Kreditderivater, der ikke er anført i kolonnen »derivater«, indberettes i denne kolonne.
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Andre forpligtelser
Reported amounts shall include accrued interest, if appropriate.
Andre forpligtelser er punkterne i bilag I til forordning (EU) nr. 575/2013, som ikke er anført i de tidligere kategorier.
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)