natgillin/translations-raw huggingface dataset:
Instrumenterne i denne kolonne skal være i kategorien »ejerandele« eller »aktier/andele i pengemarkedsforeninger« i henhold til ECB/2013/33.
that extension has not led the exposure to be classified as non-performing;
Artikel 272, stk. 2, i og bilag II til CRR.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
De instrumenter, der skal indberettes i denne kolonne, omfatter de derivater, der er anført i bilag II til CRR, og terminsforretninger som defineret i artikel 272, stk. 2, i CRR.
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.
Kreditderivater, der er udsat for modpartsrisiko, indberettes i denne kolonne.
“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
Ikkebalanceførte poster
Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies.
Bilag I til CRR.
Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.
Den indberettede værdi skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
Lånetilsagn
Those non-performing forborne exposures shall include the following:
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 CRR.
exposures which have become non-performing due to the application of forbearance measures;
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.
exposures which were non-performing prior to the extension of forbearance measures;
Andre forpligtelser er punkterne i bilag I til CRR, som ikke er anført i de tidligere kategorier.
The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Eksponeringsværdien af en enkelt retlig forpligtelse, der følger af en aftale om netting på tværs af produkter med det indberettende instituts modpart, indberettes i denne kolonne.
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Indirekte eksponeringer
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Artikel 403 i CRR.
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
I henhold til artikel 403 i CRR kan et kreditinstitut benytte substitutionsmetoden, hvis tredjemand har stillet sikkerhed for en eksponering mod en kunde, eller hvis en sådan eksponering er sikret ved sikkerhedsstillelse udstedt af tredjemand.
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
Instituttet skal i denne blok af kolonner indberette størrelsen af de direkte eksponeringer, der tildeles garantistilleren eller udstederen af sikkerhedsstillelsen, såfremt sidstnævnte tildeles en tilsvarende eller lavere risikovægt end den risikovægt, der skulle anvendes på tredjemanden i henhold til tredje del, afsnit II, kapitel 2, i CRR.
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
Den beskyttede oprindelige referenceeksponering (direkte eksponering) skal trækkes fra eksponeringen mod den oprindelige låntager i kolonnerne for »Anerkendte kreditrisikoreduktionsteknikker«.
Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status.
Den indirekte eksponering skal øge eksponeringen mod garantistilleren eller udstederen af sikkerhedsstillelsen via substitutionsvirkningen.
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.
Dette gælder også for garantier, der gives inden for en gruppe af indbyrdes forbundne kunder.
GEOGRAPHICAL BREAKDOWN (20)
Instituttet skal indberette den oprindelige størrelse af de indirekte eksponeringer i den kolonne, der svarer til den type direkte eksponering, der er garanteret eller sikret ved sikkerhedsstillelse.
Template 20 shall be reported where the institution exceeds the threshold described in Article 5 (a) (4) of this Regulation.
Når den garanterede direkte eksponering er et gældsinstrument, skal størrelsen af den »Indirekte eksponering«, der tildeles garantistilleren, f.eks. indberettes i kolonnen »Gældsinstrumenter«.
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Eksponeringer, der opstår som følge af credit linked notes, indberettes i denne blok af kolonner i henhold til artikel 399 i CRR.
For the purposes of this Part,“location” means the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Se kolonne 060.
For these purposes, “domestic” shall include the activities recognised in the Member State where the reporting institution is located.
Se kolonne 070.
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty as defined in paragraph 43 of Part 1 of this Annex.
Se kolonne 080.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Værdien af disse kolonner skal være den nominelle værdi inden specifikke kreditrisikojusteringer og uden anvendelse af konverteringsfaktorer.
Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
Se kolonne 090.
“Derivatives” shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.
Se kolonne 100.
Assets held for trading under IFRS and trading assets under GAAP shall be identified separately.
Artikel 390, stk. 7, i CRR.
In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.
Værdijusteringer og hensættelser mod bruttoeksponeringen i kolonne 040 indberettes i denne kolonne.
In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.
(-) Eksponeringer, der fratrækkes kapitalgrundlaget
In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis.
Artikel 390, stk. 6, litra e), i CRR.
NACE Codes shall be reported with the first level of disaggregation (by “section”).
Eksponeringer, der fratrækkes kapitalgrundlaget, som skal angives i de forskellige kolonner for Oprindelig eksponering i alt, indberettes.
Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.
Institutter skal indberette eksponeringsværdien inden hensyntagen til virkningen af evt. kreditrisikoreduktion.
Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.
Den eksponeringsværdi, der indberettes i denne kolonne, skal være det beløb, der bruges til at bestemme, om en eksponering er en stor eksponering i henhold til definitionen i artikel 392 i CRR.
ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)
Dette omfatter den oprindelige eksponering efter fratrækning af værdijusteringer og hensættelser og størrelsen af eksponeringer fratrukket kapitalgrundlaget.
For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”.
Heraf: Uden for handelsbeholdningen
For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.
Beløbet uden for handelsbehandlingen af den samlede eksponering inden undtagelser og kreditrisikoreduktion.
The fee and commission income and expenses shall be reported by type of activity.
Artikel 399 og artikel 401-403 i CRR.
Under IFRS, 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”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified.
Kreditrisikoreduktionsteknikker som defineret i artikel 4, stk. 1, nr. 57), i CRR.
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Med henblik på denne indberetning anvendes de kreditrisikoreduktionsteknikker, der er anerkendt i tredje del, afsnit II, kapitel 3 og 4, i CRR i overensstemmelse med artikel 401-403 i CRR.
Institutions shall report fee and commission income and expenses according to the following criteria:
Kreditrisikoreduktionsteknikker kan have tre forskellige virkninger i LE-systemet: substitutionsvirkning; finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen og beregninger i forbindelse med fast ejendom.
“Securities.
(-) Substitutionsvirkning af anerkendte kreditrisikoreduktionsteknikker
Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;
Størrelsen af finansieret og ikkefinansieret kreditafdækning, som skal indberettes i disse kolonner, skal svare til de eksponeringer, der er garanteret af tredjemand eller sikret ved sikkerhedsstillelse udstedt af tredjemand, hvis instituttet beslutter at betragte eksponeringen som opstået hos garantistilleren eller udstederen af sikkerhedsstillelse.
“Securities.
(-) Derivater
Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
(-) Ikkebalanceførte poster
“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;
Værdien af disse kolonner angives uden anvendelse af konverteringsfaktorer.
“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;
(-) Lånetilsagn
“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;
(-) Finansielle garantier
fees from “Loan servicing activities” shall include, 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;
(-) Andre forpligtelser
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
(-) Finansieret kreditrisikoafdækning med fradrag af substitutionsvirkningen
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
Artikel 401 i CRR.
“Other” shall include 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.
Instituttet skal indberette størrelsen af finansieret kreditrisikoafdækning som defineret i artikel 4, stk. 1, nr. 58), i CRR, som fratrækkes eksponeringsværdien som følge af anvendelsen af artikel 401 i CRR.
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
(-) Fast ejendom
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
Eksponeringsværdi efter anvendelse af undtagelser og kreditrisikoreduktion
It shall include, 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;
Artikel 394, stk. 1, litra d), i CRR.
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Instituttet skal indberette eksponeringsværdien efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion beregnet med henblik på artikel 395, stk. 1, i CRR.
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.
I denne kolonne angives det beløb, der skal tages hensyn til, for at overholde grænsen for store eksponeringer i artikel 395 i CRR.
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Instituttet skal indberette den samlede eksponeringsværdi efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion, som er uden for handelsbeholdningen.
“Payment services” shall refer 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;
Instituttet skal indberette andelen af eksponeringsværdien efter anvendelse af undtagelser og kreditrisikoreduktion i forhold til instituttets justerede kapitalgrundlag som defineret i artikel 4, stk. 1, nr. 71), litra b), i CRR.
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
Instituttet skal bruge LE3-skemaet til at indberette data vedrørende eksponeringer mod enkelte kunder, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE2-skemaet.
This item shall be reported by type of product;
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i skemaet.
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Koden for den enkelte modpart, der tilhører grupper af indbyrdes forbundne kunder, indberettes.
Other measurement bases including nominal value may be used where the fair value is not available.
Gruppekode
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.
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes.
Reported amounts shall include accrued interest, where appropriate.
Hvis der ikke findes en unik kode på nationalt plan, indberettes den kode i C 28.00 (LE2), der anvendes ved indberetning af eksponeringer for gruppen af indbyrdes forbundne kunder.
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Hvis en kunde tilhører flere grupper af indbyrdes forbundne kunder, indberettes denne som medlem af alle grupperne af indbyrdes forbundne kunder.
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Se kolonne 030 i LE2-skemaet.
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
Type af forbindelse
RELATED PARTIES (31)
Typen af forbindelse mellem den enkelte enhed og gruppen af indbyrdes forbundne kunder angives ved hjælp af enten:
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
»a« som omhandlet i artikel 4, stk. 1, nr. 39), litra a), i CRR (kontrol), eller eller
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
»b« som omhandlet i artikel 4, stk. 1, nr. 39), litra b), i CRR (indbyrdes forbindelse).
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
Når finansielle instrumenter i LE2-skemaet leveres til hele gruppen af indbyrdes forbundne kunder, henføres de til de enkelte modparter i LE3-skemaet i overensstemmelse med instituttets forretningskriterier.
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Koden er en id-kode for rækken og skal være unik for hver enkelt række i tabellen.
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Se kolonne 010 i LE1-skemaet.
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
Løbetidskurve for eksponeringen
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
Artikel 394, stk. 2, litra e), i CRR.
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
Instituttet skal indberette disse oplysninger for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor.
“Gains or losses on de-recognition of non-financial assets”;
Løbetidskurvene defineres med et månedligt interval op til et år, med et kvartalsvist interval fra et år op til tre år og med større intervaller fra og med tre år.
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
Hver eksponeringsværdi før anvendelse af undtagelser og kreditrisikoreduktion (kolonne 210 i LE2-skemaet) indberettes med hele det udestående beløb i den respektive løbetidskurv for dens forventede restløbetid.
“Profit or loss after tax from discontinued operations”.
Hvis der er tale om flere særskilte forhold, der udgør en eksponering over for en kunde, indberettes hver af disse dele af eksponeringen med hele det udestående beløb i den respektive løbetidskurv for deres forventede restløbetid.
“Impairment or (-) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Instrumenter, der ikke har en fast løbetid, f.eks. aktier, angives i kolonnen »udefineret løbetid«.
“Provisions or (-) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Den forventede løbetid for eksponeringen indberettes for både direkte og indirekte eksponeringer.
GROUP STRUCTURE (40)
Når de forventede beløb for gældsinstrumenter og derivater henføres til dette skemas forskellige løbetidskurve, anvendes instrukserne vedrørende løbetidsskemaet til yderligere måling af likviditet i forbindelse med direkte eksponeringer (se bilag XXIII til nærværende forordning).
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.