natgillin/translations-raw huggingface dataset:
Eksponeringsværdien af SFT'er, hvor instituttet fungerer som agent, hvis instituttet yder en kunde eller en modpart en godtgørelse eller en garanti, som er begrænset til forskellen mellem værdien af værdipapiret eller det kontante beløb, som kunden har udlånt, og værdien af den af låntager stillede sikkerhed, jf. artikel 429b, stk. 6, litra a), i CRR, udelukkende bestående af det i overensstemmelse med artikel 429b, stk. 2 eller 3, i CRR bestemte tillæg.
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
I denne celle skal institutter ikke medtage værdien af transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c).
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Institutter skal i stedet angive disse poster i 010;010 og 020;010 eller 010;010 og 030;010.
Exposure value for exposures subject to the credit risk framework.
(-) Ikke medregnet CCP-element af kundeclearede SFT-eksponeringer
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Artikel 429, stk. 11, og artikel 306, stk. 1, litra c), i CRR
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Det ikke medregnede CCP-element af kundeclearede SFT-handelseksponeringer, forudsat at de pågældende elementer opfylder betingelserne i artikel 306, stk. 1, litra c), i CRR.
Risk weighted exposure amount for exposures subject to the credit risk framework.
Hvis det ikke medregnede CCP-element er et værdipapir, skal det ikke indberettes i denne celle, medmindre der er tale om et genpantsat værdipapir, som i henhold til de gældende regnskabsregler (dvs. i henhold til artikel 111, stk. 1, første punktum, i CRR) er medtaget til fuld værdi.
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
Institutter skal også medtage det beløb, der indberettes i denne celle, i 010;010, 020;010 og 030;010, som om der ikke gjaldt nogen undtagelse, og i 190;010, hvis betingelsen i den anden halvdel af det foregående punktum er opfyldt.
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
Hvis instituttet stiller en initialmargen for et ikke medregnet CCP-element, som indberettes i 190;010, men ikke i 020;010 eller 030;010, kan instituttet indberette beløbet i denne celle.
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
Derivater: Aktuelle genanskaffelsesomkostninger
Aggregate of exposures to General governments, as defined in paragraph 1
Artikel 429a, 274, 295, 296, 297 og 298 i CRR.
020-150
Ifølge artikel 429a, stk. 1, i CRR kan institutter tage hensyn til virkningen af kontrakter om nyordning (»novation«) og andre aftaler om netting, jf. artikel 295 i CRR.
Exposures under the credit risk framework include exposures from the non-trading book subject to a capital charge for counterparty credit risk.
Netting på tværs af produkter må ikke anvendes.
Trading book exposures subject to a capital charge for counterparty credit risk shall be reported in rows 160 to 260, as applicable.
Institutter kan imidlertid modregne inden for den i artikel 272, nr. 25), litra c), i CRR omhandlede produktkategori og inden for kreditderivater omfattet af en aftale om netting på tværs af produkter, jf. artikel 295, litra c), i CRR.
Direct exposures to derivatives subject to both counterparty credit risk and market risk capital charges will be reported both in the credit risk rows (020 to 150) and the market risk row (row 160).
Institutter skal i denne celle ikke angive kontrakter, der måles ved anvendelse af den oprindelige eksponeringsmetode, jf. artikel 429a, stk. 8, og artikel 275 i CRR.
However, risk weighted exposures due to counterparty credit risk will be reported in the credit risk rows, while the risk weighted exposures due to market risk for this derivatives will be reported in the market risk row.
(-) Godkendt variationsmargen modtaget kontant modregnet i derivaters markedsværdi
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Artikel 429a, stk. 3, i CRR
Exposures to General governments that are central governments.
Variationsmargen modtaget kontant fra modparten, som kan modregnes i derivateksponeringens genanskaffelsesomkostninger i henhold til artikel 429a, stk. 3, i CRR.
These exposures are allocated to the ‘Central governments or central banks’ exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
En eventuel kontant variationsmargen, der måtte være modtaget for et ikke medregnet CCP-element i henhold til artikel 429, stk. 11, i CRR, indberettes ikke.
Exposures to General governments that are regional governments or local authorities.
(-) Ikke medregnet CCP-element af kundeclearede handelseksponeringer (genanskaffelsesomkostninger)
These exposures are allocated to the ‘Regional governments or local authorities’ exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Artikel 429, stk. 11, i CRR
Exposures to General governments that are public sector entities.
Genanskaffelsesomkostningsandelen for ikke medregnede handelseksponeringer mod en QCCP fra kundeclearede derivattransaktioner, forudsat at de pågældende poster opfylder betingelserne i artikel 306, stk. 1, litra c), i CRR.
These exposures are allocated to the ‘Public sector entities’ exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Dette beløb skal indberettes uden fradrag af kontant variationsmargen modtaget for dette element.
Aggregate exposures to General government that are international organisations.
Institutter skal også medtage det beløb, der er indberettet i denne celle, i 060;010, som om der ikke gjaldt nogen undtagelse.
These exposures are allocated to the ‘International Organisations’ exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Derivater: Tillæg i henhold til markedsværdimetoden
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
Artikel 429a, 274, 295, 296, 297, 298 og 299, stk. 2, i CRR.
Exposures to General governments that are central governments and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply..
I denne celle angives tillægget for den potentielle fremtidige eksponering for kontrakter opført i bilag II til CRR og for kreditderivater, herunder ikkebalanceførte kontrakter og kreditderivater beregnet i overensstemmelse med markedsværdimetoden (forordningens artikel 274 for kontrakter opført i forordningens bilag II og artikel 299, stk. 2, for kreditderivater) med anvendelse af reglerne om netting i overensstemmelse med forordningens artikel 429a, stk. 1.
Regional governments or local authorities [Central governments and central banks]
Ved bestemmelsen af eksponeringsværdien af disse kontrakter kan institutterne tage hensyn til virkningen af kontrakter om nyordning (»novation«) og andre aftaler om netting, jf. artikel 295 i CRR.
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Når den potentielle fremtidige krediteksponering for kreditderivater bestemmes, skal institutterne i henhold til artikel 429a, stk. 1, andet afsnit, i CRR anvende principperne i forordningens artikel 299, stk. 2, litra a), på alle deres kreditderivater og ikke kun på dem, der er opført i handelsbeholdningen.
Exposures to General governments that are regional governments or local authorities and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
(-) Ikke medregnet CCP-element af kundeclearede handelseksponeringer (potentiel fremtidig eksponering)
Public sector entities [Central governments and central banks]
Den potentielle fremtidige eksponering for ikke medregnede handelseksponeringer mod en QCCP fra kundeclearede derivattransaktioner, forudsat at de pågældende poster opfylder betingelserne i artikel 306, stk. 1, litra c), i CRR.
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Institutter skal også medtage det beløb, der er indberettet i denne celle, i 090;010, som om der ikke gjaldt nogen undtagelse.
Exposures to General governments that are public sector entities in accordance with Article 4(8) CRR and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(b) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Undtagelse for derivater: Oprindelig eksponeringsmetode
International Organisations [Central governments and central banks]
Artikel 429a, stk. 8, og artikel 275 i CRR.
Exposures to General governments that are International Organisations and that are allocated to the ‘Central governments and central banks’ exposure class in accordance with Article 147(3)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
I denne celle angives eksponeringsmålet for kontrakter opført i punkt 1 og 2 i bilag II til CRR, beregnet efter den oprindelige eksponeringsmetode som fastlagt i artikel 275 i CRR.
Exposures to General governments that are International Organisations and that are allocated to the ‘Institutions’ exposure class in accordance with Article 147(4)(a) CRR, as specified by the instructions for template C 08.01 and C 08.02, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Institutter, der anvender den oprindelige eksponeringsmetode, skal ikke reducere eksponeringsmålet med det kontant modtagne beløb for variationsmargenen, jf. artikel 429a, stk. 8, i CRR.
Exposures subject to market risk
Institutter, der ikke anvender den oprindelige eksponeringsmetode, skal ikke indberette oplysningerne i denne celle.
Market risk exposures cover positions for which own funds requirements are calculated according to Title IV of Part Three CRR.
Institutter skal i denne celle ikke angive kontrakter, der måles ved anvendelse af markedsværdimetoden, jf. artikel 429a, stk. 1, og artikel 274 i CRR.
170-230
(-) Ikke medregnet CCP-element af kundeclearede handelseksponeringer (oprindelig eksponeringsmetode)
BREAKDOWN OF EXPOSURES BY RESIDUAL MATURITY
Det ikke medregnede CCP-element af kundeclearede handelseksponeringer ved anvendelse af den oprindelige eksponeringsmetode som fastsat i artikel 275 i CRR, forudsat at de pågældende poster opfylder betingelserne i artikel 306, stk. 1, litra c), i CRR.
Residual maturity shall be computed in days between the contractual date of maturity and the reporting reference date for all positions.
Institutter skal også medtage det beløb, der er indberettet i denne celle, i 110;010, som om der ikke gjaldt nogen undtagelse.
Exposures to General governments shall be broken-down by residual maturity and allocated to the buckets provided as follows:
Maksimal fiktiv værdi af udstedte kreditderivater
[0 - 3M [: Less than 90 days
Artikel 429a, stk. 5-7, i CRR
[: Equal or greater than 90 days and less than 365 days
Den maksimale fiktive værdi af udstedte kreditderivater (dvs. hvor instituttet stiller kreditrisikoafdækning til rådighed for en modpart), jf. artikel 429a, stk. 5-7, i CRR.
[: Equal or greater than 365 days and less than 730 days
(-) Anerkendte erhvervede kreditderivater modregnet i udstedte kreditderivater
[: Equal or greater than 730 days and less than 1095 days
Den maksimale fiktive værdi af erhvervede kreditderivater (dvs. hvor instituttet køber kreditrisikoafdækning fra en modpart) for de samme referencenavne som de kreditderivater, der er udstedt af instituttet, når den købte kreditrisikoafdæknings restløbetid er lig med eller længere end den solgte afdæknings restløbetid.
[: Equal or greater than 1095 days and less than 1825 days
Værdien må derfor ikke være højere end den værdi, der er angivet i 130;010 for hvert referencenavn.
[: Equal or greater than 1825 days and less than 3650 days
Ikkebalanceførte poster med en konverteringsfaktor på 10 % i overensstemmelse med artikel 429, stk. 10, i CRR
more: Equal or greater than 3650 days
Artikel 429, stk. 10, artikel 111, stk. 1, litra d), og artikel 166, stk. 9, i CRR
The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
Eksponeringsværdien, jf. artikel 429, stk. 10, og artikel 111, stk. 1, litra d), i CRR, af ikkebalanceførte poster med lav risiko, der tildeles en kreditkonverteringsfaktor på 0 %, jf. forordningens bilag I, punkt 4, litra a)-c) (det understreges, at eksponeringsværdien her skal være 10 % af den nominelle værdi).
‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
Dette er forpligtelser, der af instituttet kan opsiges uden betingelser når som helst uden varsel, eller som effektivt sikrer automatisk opsigelse ved en forringelse af en låntagers kreditværdighed.
ANNEX III
Det understreges, at justeringer af den specifikke kreditrisiko ikke må trækkes fra den nominelle værdi.
ANNEX VII
Er en forpligtelse knyttet til udvidelsen af en anden forpligtelse, anvendes den laveste af de to konverteringsfaktorer, der gælder for det enkelte tilsagn, jf. artikel 166, stk. 9, i CRR.
INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY
Institutter skal i denne celle ikke angive kontrakter opført i bilag II til CRR, kreditderivater og SFT'er, jf. artikel 429, stk. 10, i CRR.
This Annex contains additional instructions in relation to the tables included in Annex VI of this Regulation.
Ikkebalanceførte poster med en konverteringsfaktor på 20 % i overensstemmelse med artikel 429, stk. 10, i CRR
This Annex complements the instructions in format of references included in the tables in Annex VI.
Artikel 429, stk. 10, artikel 111, stk. 1, litra c), og artikel 166, stk. 9, i CRR
All the general instructions included in Part I of Annex II of this regulation shall also apply.
Eksponeringsværdien, jf. artikel 429, stk. 10, og artikel 111, stk. 1, litra c), i CRR, af ikkebalanceførte poster med middel/lav risiko, der tildeles en kreditkonverteringsfaktor på 20 %, jf. forordningens bilag I, punkt 3, litra a) og b) (det understreges, at eksponeringsværdien her skal være 20 % af den nominelle værdi).
Reporting scope
Ikkebalanceførte poster med en konverteringsfaktor på 50 % i overensstemmelse med artikel 429, stk. 10, i CRR
Data specified in Article 101(1) of CRR is subject to reporting by all institutions using immovable property for the purposes of Part Three, Title II of CRR.
Artikel 429, stk. 10, artikel 111, stk. 1, litra b), og artikel 166, stk. 9, i CRR
The template covers all national markets an institution/group of institution is exposed to (see Article 101(1) CRR).
Eksponeringsværdien, jf. artikel 429, stk. 10, og artikel 111, stk. 1, litra b), i CRR, af ikkebalanceførte poster med middelrisiko, der tildeles en kreditkonverteringsfaktor på 50 % i henhold til standardmetoden for kreditrisiko, jf. forordningens bilag I, punkt 2, litra a) og b) (det understreges, at eksponeringsværdien her skal være 50 % af den nominelle værdi).
According to Article 101(2) sentence 3 the data shall be reported for each property market within the Union separately.
I denne celle medtages likviditetsfaciliteter og andre forpligtelser vedrørende securitiseringer.
Definitions
Det vil med andre ord sige, at konverteringsfaktoren for alle likviditetsfaciliteter i henhold til artikel 255 i CRR er 50 %, uanset løbetid.
Definition of loss: “Loss” means “economic loss” as defined in Article 5(2) CRR, including losses stemming from leased property.
Ikkebalanceførte poster med en konverteringsfaktor på 100 % i overensstemmelse med artikel 429, stk. 10, i CRR
The recovery flows stemming from other sources (e.g. bank guarantees, life insurance, etc.) shall not be recognised when calculating losses stemming from immovable property.
Artikel 429, stk. 10, artikel 111, stk. 1, litra a), og artikel 166, stk. 9, i CRR
Losses of one position shall not be netted with the profit of a successful recovery of another position.
Eksponeringsværdien, jf. artikel 429, stk. 10, og artikel 111, stk. 1, litra a), i CRR, af ikkebalanceførte poster med høj risiko, der tildeles en kreditkonverteringsfaktor på 100 %, jf. forordningens bilag I, punkt 1, litra a)-k) (det understreges, at eksponeringsværdien her skal være 100 % af den nominelle værdi).
According to the definition of Article 5(2) CRR, for exposures secured by residential and commercial property the calculation of economic loss should start from outstanding exposure value at reporting date and should include at least: (i) proceeds from collateral realisation; (ii) direct costs (including interest rates payments and workouts costs linked to the liquidation of the collateral); and (iii) indirect costs (including operating costs of the workout unit).
Artikel 429, stk. 5, i CRR
All components need to be discounted to the reporting reference date.
Alle andre aktiver end kontrakter opført i bilag II til CRR, kreditderivater og SFT'er (blandt de andre aktiver, der skal indberettes i denne celle, er f.eks. regnskabsmæssige fordringer vedrørende kontant variationsmargen, hvis anerkendt i henhold til de gældende regnskabsregler, likvide aktiver som defineret i henhold til likviditetsdækningsgraden, fejlslagne og uafviklede transaktioner).
Exposure value: The exposure value follows the rules stipulated in Part Three, Title II of CRR (see Chapter 2 for institutions using the standardised approach, and Chapter 3 for institutions using the IRB approach).
Institutter skal fastsætte eksponeringsværdien efter principperne i artikel 429, stk. 5, i CRR.
Property value: The property value follows the rules stipulated in Part Three, Title II of CRR
Institutter skal i denne celle medtage modtagne kontantbeløb eller værdipapirer, der leveres til en modpart via SFT'er, og som stadig balanceføres (dvs. at regnskabskriterierne for ophør af indregning ikke opfyldes).
F/X effect: The reporting currency shall be used with the exchange rate at the reporting date.
Institutter skal endvidere medtage poster trukket fra egentlige kernekapitalposter og hybride kernekapitalsposter (f.eks. immaterielle aktiver, udskudte skatteaktiver osv.) her.
Moreover, the estimates of the economic losses should consider the F/X effect if the exposure or collateral is denominated in different currency.
Gross-up for sikkerhedsstillelse i forbindelse med derivatkontrakter
Geographical breakdown
Artikel 429a, stk. 2, i CRR
Following the reporting scope, the CR IP Losses reporting shall consist of the following templates:
Det beløb, som er stillet som sikkerhed i forbindelse med derivater, hvis sikkerhedsstillelsen i henhold til de gældende regnskabsregler reducerer summen af aktiver, jf. artikel 429a, stk. 2, i CRR.
one total template
Institutter skal i denne celle ikke medtage initialmargenen for kundetransaktioner i derivater clearet gennem en kvalificerende CCP (QCCP) (kundeclearede transaktioner) eller godkendt variationsmargen modtaget kontant som defineret i artikel 429a, stk. 3, i CRR.
one template for each national market in the Union where the institution is exposed to, and
(-) Fordringer vedrørende kontant variationsmargen i forbindelse med derivattransaktioner
one template aggregating the data for all national markets outside the Union where the institution is exposed to.
Artikel 429a, stk. 3, tredje afsnit, i CRR
Reporting of exposures and losses
Fordringer vedrørende variationsmargen udbetalt kontant til modparten i forbindelse med derivattransaktioner, hvis instituttet i henhold til de gældende regnskabsregler har pligt til at medregne disse fordringer som et aktiv, og forudsat at betingelserne i artikel 429a, stk. 3, litra a)-e), i CRR er opfyldt.
Exposures: All exposures that are treated according to Part Three, Title II of CRR and where the collateral is used to reduce the risk-weighted exposure amount are reported in CR IP Losses.
Det indberettede beløb skal også indgå i de andre aktiver, som indberettes i 190, 010.
This also means that in case the risk mitigation effect of immovable property is only used for internal purposes (i.e. under Pillar 2) or for large exposures (see Part Four CRR), the exposures and losses concerned must not reported.