natgillin/translations-raw huggingface dataset:
KAPITALANDELE I UKONSOLIDEREDE, STRUKTUREREDE ENHEDER (30)
“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89 A. Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.
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 on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.
»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.
“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.
NÆRTSTÅENDE PARTER (31)
Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3.
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.
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)”.
»Resultat efter skat af ophørte aktiviteter«.
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.
SELSKABSSTRUKTUR (40)
Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.
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.
“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.
Alle enheder skal indberettes, uanset hvilke aktiviteter de udfører.
“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.
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.
Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”.
Følgende oplysninger skal indberettes »enhed-for-enhed«, og følgende definitioner finder anvendelse med henblik på bilag III og IV samt nærværende bilag:
Write-offs shall be reported in accordance with paragraphs 72 to 74.
»Navn på enhed«: navnet på den enhed, der er investeret i.
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.
»Optagelsesdato«: den dato, hvor den enhed, der er investeret i, blev optaget i koncernen.
The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages.
»Aktiekapital i den enhed, der er investeret i«: den samlede kapital udstedt af den enhed, der er investeret i, pr. referencedatoen.
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.
»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.
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.
»Hjemsted for den enhed, der er investeret i«: det land, hvor den enhed, der er investeret i, er etableret.
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.
»Sektor for den enhed, der er investeret i«: sektoren for modparten som defineret i punkt 42 i del 1 i dette bilag.
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.
»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).
Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.
»Regnskabsmæssig behandling [gruppe i henhold til CRR]« angiver forholdet mellem den regnskabsmæssige behandling baseret på den bogføringsmæssige virkning af konsolidering i henhold til CRR] (fuld konsolidering, pro rata-konsolidering, den indre værdis metode eller andet).
“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.
»Regnskabsmæssig værdi«: beløb opført i instituttets balance for enheder, der er investeret i, som hverken er fuldt konsoliderede eller pro rata-konsoliderede.
The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer.
»Anskaffelsesomkostninger«: beløb betalt af investorerne.
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.
»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«.
“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.
»Dagsværdi af kapitalandele, for hvilke der findes offentlige børsnoteringer«: noteringen pr. referencedatoen.
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.
Den indberettes kun, hvis instrumenterne er børsnoterede.
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).
Følgende oplysninger skal indberettes instrument-for-instrument:
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.
Når holdingselskabet har en LEI-kode, skal den indberettes.
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”.
»Enhedskode«, »Akkumuleret egenkapitalandel (%)«, »Regnskabsmæssig værdi« og »Anskaffelsesomkostninger« er defineret ovenfor.
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.
Beløbene skal svare til det værdipapir, det nærtstående holdingselskab besidder.
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.
DAGSVÆRDI (41)
“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.
Oplysninger om dagsværdien af finansielle instrumenter målt til amortiseret kostpris ved hjælp af hierarkiet i IFRS 13.72, 76, 81, og 86 skal indberettes i dette skema.
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.
Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety.
Oplysninger om brug af dagsværdimuligheden for finansielle aktiver og forpligtelser klassificeret til dagsværdi gennem resultatet, skal indberettes i dette skema.
The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.
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.
The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:
»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 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;
MATERIELLE OG IMMATERIELLE AKTIVER: REGNSKABSMÆSSIG VÆRDI EFTER MÅLEMETODEN (42)
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.
»Materielle anlægsaktiver«, »Investeringsejendomme« og »Andre immaterielle aktiver« indberettes efter de kriterier, der er anvendt til deres måling.
Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;
»Andre immaterielle aktiver« omfatter alle andre immaterielle aktiver end goodwill.
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”.
HENSÆTTELSER (43)
Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:
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.
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 afgivne tilsagn og garantier, der måles i overensstemmelse med IAS 37, og afgivne garantier, der måles i overensstemmelse med IFRS 4« omfatter hensættelser, der måles i overensstemmelse med IAS 37, og kredittab på finansielle garantier, der behandles som forsikringskontrakter i overensstemmelse med IFRS 4.
“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.
YDELSESBASEREDE PENSIONSORDNINGER OG PERSONALEYDELSER (44)
They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
Disse skemaer indeholder akkumulerede oplysninger om alle instituttets ydelsesbaserede pensionsordninger.
“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.
Hvis der er mere end én ydelsesbaseret pensionsordning, indberettes det aggregerede beløb for alle ordninger.
For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.
Skemaet om komponenter af nettoaktiver og -forpligtelser i ydelsesbaserede pensionsordninger viser afstemningen af den akkumulerede nutidsværdi af alle nettoforpligtelser (-aktiver) og godtgørelsesrettigheder i ydelsesbaserede pensionsordninger [IAS 19.140 (a), (b)].
Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported.
»Bevægelser i ydelsesbaserede pensionsforpligtelser« viser afstemningen af primo- og ultimosaldoen for den akkumulerede nutidsværdi af alle instituttets ydelsesbaserede pensionsforpligtelser.
For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.
Virkningen af de forskellige elementer, der er opført i IAS 19.141, i løbet af perioden præsenteres separat.
For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.
Beløbet for »Ultimosaldo [nutidsværdi]« i skemaet for bevægelser i ydelsesbaserede pensionsforpligtelser skal være lig med »Nutidsværdien af ydelsesbaserede pensionsforpligtelser«.
The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.
Ved indberetning af memorandumposter vedrørende personaleomkostninger anvendes følgende definitioner:
COLLATERAL AND GUARANTEES RECEIVED (13)
Gevinster og tab ved ophør af indregning af ikkefinansielle aktiver opdeles efter typen af aktiver; hver linjepost skal indeholde gevinsten eller tabet på aktivet, der ikke længere indregnes.
For reporting loans and advances according to the type of pledge the following definitions shall be used:
»Andre aktiver« omfatter andre materielle aktiver, immaterielle aktiver og investeringer, der ikke er indberettet andre steder.
within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property.
Andre driftsindtægter og -omkostninger opdeles i følgende poster: ændringer i dagsværdi af materielle aktiver, der måles ved hjælp af dagsværdimodellen; lejeindtægt og direkte driftsomkostninger fra investeringsejendomme; indtægter og omkostninger fra operationel leasing undtagen investeringsejendomme og andre driftsindtægter og -omkostninger.
The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;
Gevinster eller tab fra ophør af indregning og fornyet måling af besiddelser af guld, andre ædelmetaller og andre råvarer målt til dagsværdi minus salgsomkostninger indberettes i posterne under »Andre driftsindtægter.
within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan.
Andre« eller »Andre driftsomkostninger.
“Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;
Andre« eller »Andre driftsomkostninger.
“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
Andre:«
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
OPGØRELSE AF EGENKAPITALBEVÆGELSER (46)
For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral.
Opgørelsen af egenkapitalbevægelser viser afstemningen mellem den regnskabsmæssige værdi ved begyndelsen af perioden (primosaldo) og slutningen af perioden (ultimosaldo) for hver egenkapitalkomponent.
Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.
»Overførsler mellem egenkapitalkomponenter« omfatter alle værdier, der overføres inden for egenkapital, herunder både gevinster og tab som følge af egen kreditrisiko på forpligtelser, der klassificeres til dagsværdi gennem resultatet, og de akkumulerede ændringer i dagsværdi af aktieinstrumenter, der måles til dagsværdi gennem anden totalindkomst, og som overføres til andre egenkapitalkomponenter ved ophør af indregning.
This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.
DEL 3
“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.
I tabel 2 og 3 sammenstilles de eksponeringsklasser, der anvendes til at beregne kapitalkravene i henhold til CRR, med de modpartssektorer, der anvendes i FINREP-tabellerne.
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Tabel 2
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72.
Eksponeringsklasser i henhold til standardmetoden (artikel 112 i CRR)
Where national GAAP under BAD also require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
Centralbanker
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Offentlig forvaltning og service
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
Template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Kreditinstitutter
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.
Andre finansielle selskaber
The column “Amounts derecognised for capital purposes” shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 of CRR.