natgillin/translations-raw huggingface dataset:
I disse rækker indsamles der oplysninger om udestående positioner, der behandles i overensstemmelse med den ratingbaserede metode, og ikkeratede positioner (pr. indberetningsdatoen) efter det kreditkvalitetstrin (fastsat for IRB-metoden i artikel 261 (tabel 4) i forordning (EU) nr. 575/2013), der blev anvendt på indgåelsesdatoen (ved udformningen).
For maturity mismatches in synthetic securitisations RW*-RW(SP), as defined in Article 250 of CRR, shall be included, except in the case of tranches subject to a risk weighting of 1250 % where the amount to be reported is zero.
Disse rækker indberettes kun for kolonne 170, 190-320 og kolonne 400-410.
Note that RW(SP) not only includes the risk weighted exposure amounts reported under column 330 but also the risk weighted exposure amounts corresponding to exposures redistributed via outflows to other templates.
C 14.00 — DETALJEREDE OPLYSNINGER OM SECURITISERINGER (SEC DETAILS)
370-380
Dette skema skal indgives i forbindelse med:
TOTAL RISK-WEIGHTED EXPOSURE AMOUNT: BEFORE CAP/AFTER CAP
a. Securitiseringer, for hvilke det indberettende institut har været eksponeringsleverende/organiserende institut, hvis det besidder mindst én position i securitiseringen.
Total risk-weighted exposure amount calculated according to Part Three, Title II, Chapter 5, Section 3 of CRR, before (column 370)/after (column 380) applying the limits specified in Articles 252 -securitisation of items currently in default or associated with particular high risk items- or 256 (4) -additional own funds requirements for securitisations of revolving exposures with early amortisation provisions- of CRR.
Det betyder, at institutter skal indberette oplysninger om alle de positioner, de besidder (i anlægsbeholdningen eller handelsbeholdningen), uanset om der er tale om en væsentlig risikooverførsel eller ej.
MEMORANDUM ITEM: RISK WEIGHTED EXPOSURE AMOUNT CORRESPONDING TO THE OUTFLOWS FROM THE SA SECURITISATION TO OTHER EXPOSURE CLASSES
Positioner, der besiddes, indbefatter ikkeafhændede positioner, jf. artikel 405 i forordning (EU) nr. 575/2013.
Risk weighted exposure amount stemming from exposures redistributed to the risk mitigant provider, and therefore computed in the corresponding template, that are considered in the computation of the cap for securitisation positions.
b. Securitiseringer, for hvilke det indberettende institut har været eksponeringsleverende/organiserende institut i indberetningsåret [1], hvis det ikke besidder en position.
The CR SEC SA template is divided into three major blocks of rows which gather data on the originated/sponsored/retained or purchased exposures by originators, investors and sponsors.
c. Securitiseringer, for hvilke det sidste underliggende aktiv er finansielle forpligtelser, der oprindelig er udstedt af det indberettende institut og (delvis) erhvervet af en securitiseringsenhed.
For each of them, the information is broken down by on-balance sheet items and off-balance sheet items and derivatives as well as by securitisations and re-securitisations.
Positioner i securitiseringer, hvor det indberettende institut hverken er eksponeringsleverende eller organiserende institut (dvs. investorer og oprindelige långivere).
Originators, sponsors as well as investors shall report this information.
Dette skema indberettes af konsoliderede koncerner og enkeltstående institutter [2] beliggende i det land, hvor de er omfattet af kapitalgrundlagskrav.
Total exposures refer to the total amount of outstanding securitisations.
Hvis securitiseringer omfatter mere end én enhed i den samme konsoliderede enhed, angives der detaljer for hver enhed.
This row summarizes all the information reported by originators, sponsors and investors in subsequent rows.
De skal navnlig indberette kolonne 010-040; 070-110; 160; 190; 290-400; 420-470.
This row summarizes information on on-balance items and off-balance sheet items and derivatives and early amortisation of those securitisation positions for which the institution plays the role of originator, as defined by Article 4(1)(13) of CRR.
Institutter, der er oprindelige långivere (som ikke er eksponeringsleverende eller organiserende institut i samme securitisering), skal generelt udfylde skemaet i samme omfang som investorer.
Article 246(1) point (a) of CRR states that for those institutions which calculate risk-weighted exposure amounts under the Standardised Approach, the exposure value of an on-balance sheet securitisation position shall be its accounting value after application of specific credit risk adjustments.
Rækkenummeret er en ID-kode for rækken og skal være unik for hver enkelt række i tabellen.
On-balance sheet items are broken down by securitisations (row 050) and re-securitisations (row 060).
Intern (alfanumerisk) kode, som instituttet bruger til at identificere securitiseringen.
070-090
Den interne kode skal være knyttet til ID'et for securitiseringen.
These rows gather information on off-balance sheet items and derivatives securitisation positions subject to a conversion factor under the securitisation framework.
ID FOR SECURITISERINGEN (kode/navn)
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion figure unless otherwise specified.
Kode, der bruges til juridisk registrering af securitiseringen.
The exposure value for the counterparty credit risk of a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
Hvis den ikke foreligger, anvendes det navn, securitiseringen er kendt under på markedet.
For liquidity facilities, credit facilities and servicer cash advances, institutions shall provide the undrawn amount.
Hvis ISIN (International Securities Identification Number) er tilgængeligt (dvs. for offentlige transaktioner), indberettes de tegn, der er fælles for alle trancher i securitiseringen, i denne kolonne.
For interest rate and currency swaps they shall provide the exposure value (according to Article 246(1) of CRR) as specified in the CR SA Total template.
ID FOR EKSPONERINGSLEVERENDE INSTITUT (kode/navn)
Off-balance sheet items and derivatives are broken down by securitisations (row 080) and re-securitisations (row 090) as in Article 251 Table 1 of CRR.
I denne kolonne indberettes den kode, som tilsynsmyndigheden har tildelt det eksponeringsleverende institut, eller, hvis den ikke foreligger, navnet på instituttet.
This row only applies to those originators with revolving exposure securitisations containing early amortisation provisions, as stated in Article 242(13) and (14) of CRR.
Hvis der er tale om securitiseringer med flere sælgere, skal den indberettende enhed angive ID'et for alle enheder i den konsoliderede koncern, som er involveret i transaktionen (som eksponeringsleverende eller organiserende institut eller som oprindelig långiver).
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of investor.
Når koden ikke er tilgængelig, eller den indberettende enhed ikke kender den, indberettes navnet på instituttet.
The CRR does not provide an explicit definition for investor.
SECURITISERINGSTYPE: (TRADITIONEL/SYNTETISK)
Therefore, in this context it shall be understood as an institution that holds a securitisation position in a securitisation transaction for which it is neither originator nor sponsor.
Angiv følgende forkortelser: C — korrelationshandelsporteføljen (CTP)
The same criteria of classification among securitisations and re-securitisations used for on-balance sheet items for originators shall be applied here.
»S« for syntetisk.
The same criteria of classification among securitisations and re-securitisations used for off-balance sheet items and derivatives for originators shall be applied here.
Definitionerne af »traditionel securitisering« og »syntetisk securitisering« er anført i artikel 242, nr. 10) og 11), i forordning (EU) nr. 575/2013.
This row summarizes information on on-balance and off-balance sheet items and derivatives of those securitisation positions for which the institution plays the role of a sponsor, as defined by Article 4(14) of CRR.
REGNSKABSMÆSSIG BEHANDLING: SECURITISEREDE EKSPONERINGER BEVARES PÅ ELLER FJERNES FRA BALANCEN?
If a sponsor is also securitising it own assets, it shall fill in the originator's rows the information regarding its own securitised assets.
Eksponeringsleverende institutter, organiserende institutter og oprindelige långivere skal angive en af følgende forkortelser:
220-240
»K«, hvis de indregnes fuldt ud
BREAKDOWN OF OUTSTANDING POSITIONS ACCORDING TO CQS AT INCEPTION
»P«, hvis en del ikke længere indregnes
These rows gather information on outstanding positions treated according to the ratings based method and unrated positions (at reporting date) according to credit quality steps (envisaged for the SA in Article 251 (Table 1) of CRR) applied at origination date (inception).
»R«, hvis de ikke længere indregnes
In the absence of this information, the earliest CQS-equivalent data available shall be reported.
I denne kolonne opsummeres den regnskabsmæssige behandling af transaktionen.
C 13.00 — CREDIT RISK – SECURITISATIONS: INTERNAL RATINGS BASED APPROACH TO OWN FUNDS REQUIREMENTS (CR SEC IRB)
Hvis der er tale om syntetiske securitiseringer, skal eksponeringsleverende institutter angive, at securitiserede eksponeringer er fjernet fra balancen.
The information in this template is requested for all securitisations for which a significant risk transfer is recognised and in which the reporting institution is involved in a securitisation treated under the Internal Ratings Based Approach.
Hvis der er tale om securitiseringer af passiver, skal eksponeringsleverende institutter ikke udfylde denne kolonne.
The CR SEC IRB template has the same scope as the CR SEC SA, it gathers joint information on both traditional and synthetic securitisations held in the banking book.
»P« (en del indregnes ikke længere) angives, når de securitiserede aktiver balanceføres i overensstemmelse med den indberettende enheds fortsatte engagement, jf. IAS 39, afsnit 30-35.
For the row total on balance sheet items the amount reported under this column corresponds to the outstanding amount of securitised exposures at the reporting date.
SOLVENSBEHANDLING: ER SECURITISERINGSPOSITIONER OMFATTET AF KAPITALGRUNDLAGSKRAV?
See column 010 of CR SEC SA.
Kun eksponeringsleverende institutter skal indberette følgende forkortelser:
Articles 249 and 250 of CRR.
»B«: anlægsbeholdningen
Following the general rule for ‘inflows’ and ‘outflows’ the amounts reported under column 030 of the CR SEC IRB template shall appear as ‘inflows’ in the corresponding credit risk template (CR SA or CR IRB) and exposure class relevant for the protection provider (i.e. the third party to which the tranche is transferred by means of unfunded credit protection).
»T«: handelsbeholdningen
Securitisation positions held by the reporting institution, calculated according to Article 246(1)(b), (d) and (e), and (2) of CRR, without applying credit conversion factors and gross of value adjustments and provisions.
»A«: delvist i begge beholdninger.
Value adjustments of securitized positions are not considered.
Artikel 109, 243 og 244 i forordning (EU) nr. 575/2013.
In case of early amortisation clauses, institutions must specify the amount of ‘originator's’ interest' as defined in Article 256(2) of CRR.
I denne kolonne opsummeres det eksponeringsleverende instituts solvensbehandling af securitiseringsordningen.
060-090
Den angiver, om kapitalgrundlagskrav beregnes efter securitiserede eksponeringer eller securitiseringspositioner (anlægsbeholdning/handelsbeholdning).
See Article 4(1)(57) and Part Three, Title II, Chapter 4 of CRR.
Hvis kapitalgrundlagskravene omvendt er baseret på securitiseringspositioner i anlægsbeholdningen (fordi der er tale om væsentlig risikooverførsel), indberettes beregningen af kapitalgrundlagskravene i relation til kreditrisiko i CR SEC SA-skemaet eller CR SEC IRB-skemaet.
Article 236 of CRR describes the computation procedure of GA in the case of full protection/partial protection — equal seniority.
Hvis der er tale om securitiseringspositioner i handelsbeholdningen, skal beregningen af kapitalgrundlagskravene i relation til markedsrisiko indberettes i MKR SA TDI-skemaet (generel positionsrisiko efter standardmetoden) og i MKR SA SEC- eller MKR SA CTP-skemaet (specifik positionsrisiko efter standardmetoden) eller i MKR IM-skemaerne (interne modeller).
This piece of information is related to columns 040 and 050 of the CR IRB template.
Hvis der er tale om securitiseringer af passiver, skal eksponeringsleverende institutter ikke udfylde denne kolonne.
Funded credit protection is defined in Article 4(1)(58) of CRR.
I henhold til definitionerne af »securitisering« og »resecuritisering« i artikel 4, stk. 1, nr. 61-64), i forordning (EU) nr. 575/2013 indberettes typen af underliggende positioner ved hjælp af følgende forkortelser:
Since the Financial Collateral Simple Method is not applicable, only funded credit protection according to Article 200 of CRR shall be reported in this column.
»S« for securitisering
This piece of information is related to column 060 of the CR IRB template.
»R« for resecuritisering.
080-090
Artikel 404-410 i forordning (EU) nr. 575/2013.
Article 236 of CRR.
For hver securitiseringsordning skal den relevante type af tilbageholdelse af nettoøkonomisk interesse, jf. artikel 405 i forordning (EU) nr. 575/2013, indberettes:
This piece of information is related to column 070 of the CR IRB template.
A — Vertikal del (securitiseringspositioner): »tilbageholdelse af mindst 5 % af den nominelle værdi af hver af de trancher, der er solgt eller overført til investorerne«.
This piece of information is related to column 080 of the CR IRB template.
V — Vertikal del (securitiserede eksponeringer): tilbageholdelse af mindst 5 % af kreditrisikoen i relation til hver af de securitiserede eksponeringer, hvis den tilbageholdte kreditrisiko i relation til de securitiserede eksponeringer altid er sidestillet med eller efterstillet den kreditrisiko, der er blevet securitiseret, for så vidt angår de samme eksponeringer.
This piece of information is related to column 090 of the CR IRB template.
B-Revolverende eksponeringer: »i tilfælde af securitiseringer i forbindelse med revolverende engagementer, bibeholdelse af det eksponeringsleverende instituts andel på mindst 5 % af de securitiserede eksponeringers nominelle værdi«.
Articles 218 to 222 of CRR.
C — Balanceførte: »tilbageholdelse af tilfældigt udvalgte eksponeringer svarende til mindst 5 % af de securitiserede eksponeringers nominelle værdi, når sådanne eksponeringer ellers ville være blevet securitiseret i securitiseringen, forudsat at antallet af potentielt securitiserede eksponeringer er på mindst 100 ved eksponeringens indgåelse«.
Securitisation positions according to Article 246 of CRR, therefore without applying the conversion factors laid down in Article 246(1) point (c) of CRR.
D — First loss: »tilbageholdelse af »first loss«-tranchen og om nødvendigt andre trancher med samme eller en strengere risikoprofil end de trancher, der er overført eller solgt til investorer, og som ikke forfalder tidligere end de trancher, der er overført eller solgt til investorer, således at tilbageholdelsen i alt svarer til mindst 5 % af de securitiserede eksponeringers nominelle værdi«.
130-160
E — Undtaget.
Article 246(1) point (c) of CRR foresees that the exposure value of an off-balance sheet securitisation position shall be its nominal value multiplied by a conversion figure.
Denne kode indberettes for securitiseringer, der er omfattet af bestemmelserne i artikel 405, stk. 3, i forordning (EU) nr. 575/2013.
This conversion figure shall be 100 % unless otherwise specified.
N — Ikke relevant.
In this respect, Article 4(1)(56) of CRR defines conversion factor.
Denne kode indberettes for securitiseringer, der er omfattet af bestemmelserne i artikel 404 i forordning (EU) nr. 575/2013.
For reporting purposes, fully adjusted exposure values (E*) shall be reported according to the following four mutually exclusive intervals of conversion factors: 0 %, (0 %, 20 %], (20 %, 50 %] and (50 %, 100 %].
U — Ikke gyldig eller ukendt.
This piece of information is related to column 110 of the CR IRB template.
Denne kode indberettes, hvis den indberettende enhed ikke ved, hvilken type tilbageholdelse der anvendes, eller hvis der er tale om manglende overensstemmelse.
Article 266(3) of CRR foresees that in case of a securitisation position in respect of which a 1250 % risk weight applies, institutions may, as an alternative to including the position in their calculation of risk-weighted exposure amounts, deduct from own funds the exposure value of the position.
Det eksponeringsleverende instituts, det organiserende instituts eller den oprindelige långivers tilbageholdelse af væsentlig nettoøkonomisk interesse skal være mindst 5 % af securitiseringen (på indgåelsesdatoen).
200-320
Uanset artikel 405, stk. 1, i forordning (EU) nr. 575/2013 kan opgørelse af tilbageholdelse ved indgåelse typisk fortolkes som det tidspunkt, hvor eksponeringerne først blev securitiseret, og ikke det tidspunkt, hvor eksponeringer først blev oprettet (f.eks. ikke da de underliggende lån først blev ydet).
RATINGS BASED METHOD (CREDIT QUALITY STEPS)
Opgørelse af tilbageholdelse ved indgåelse betyder, at 5 % er den tilbageholdelsesandel, der kræves på det tidspunkt, hvor tilbageholdelsesniveauet blev opgjort, og kravet blev opfyldt (f.eks. da eksponeringerne først blev securitiseret).
Article 261 of CRR.
Dynamisk opgørelse og justering af den tilbageholdte andel gennem hele transaktionens levetid kræves ikke.
IRB-Securitisation positions with an inferred rating according to Article 259(2) of CRR shall be reported as positions with a rating.
Denne kolonne udfyldes ikke, hvis koderne »E« (undtaget) eller »N« (ikke relevant) er indsat i kolonne 080 (Type af anvendt tilbageholdelse).
Exposure values subject to risk weights are broken down according to credit quality steps (CQS) as envisaged for the IRB Approach Article 261(1) Table 4 of CRR.
Artikel 405, stk. 1, i forordning (EU) nr. 575/2013.
For the Supervisory Formula Method (SFM), Article 262 of CRR.
Y — Ja
The risk weight for a securitisation position shall be the greater of 7 % or the risk weight to be applied in accordance with the formulas provided.
INSTITUTTETS ROLLE: (EKSPONERINGSLEVERENDE INSTITUT/ORGANISERENDE INSTITUT/OPRINDELIG LÅNGIVER/INVESTOR)
Credit risk mitigation on securitisation positions may be recognised in accordance with Article 264 of CRR.
»O« for eksponeringsleverende institut
In this case, the institution shall indicate the ‘effective risk weight’ of the position when full protection has been received, according to what is established in Article 264(2) of CRR (the effective risk weight equals the risk-weighted exposure amount of the position divided by the exposure value of the position, multiplied by 100).
»S« for organiserende institut
When the position benefits from partial protection, the institution must apply the Supervisory Formula Method using the ‘T’ adjusted according to what is established in Article 264(3) of CRR.
»L« for oprindelig långiver
Weighted average risk weights shall be reported in this column.
»I« for investor.
The look-through columns comprise all the cases of unrated exposures where the risk weight is obtained from the underlying portfolio of exposures (highest risk weight of the pool).
Det antages, at investorer er institutter, som er omfattet af bestemmelserne i forordningens artikel 406 og 407.
The undrawn amount of the liquidity facilities shall be reported under ‘Off balance sheet items and derivatives’.
IKKE-ABCP-PROGRAMMER
As long as an originator would be under the exceptional treatment where Kirb cannot be calculated, then column 350 would be the right column to use for the reporting of the risk weighting treatment given to the exposure value of a liquidity facility subject to the treatment laid down in Article 263 of CRR.
INDGÅELSESDATO (mm/åååå)
LOOK-THROUGH: AVERAGE RISK WEIGHT
Måneden og året for indgåelsen (dvs. afskærings- eller lukkedato for puljen) af securitiseringen indberettes i følgende format: »mm/åååå«.
Article 259(3) and (4) of CRR envisages the ‘Internal Assessment Approach’ (IAA) for positions in ABCP programmes.
For hver securitiseringsordning kan indgåelsesdatoen ikke ændres mellem indberetningsdatoer.
IAA: AVERAGE RISK WEIGHT
Disse oplysninger indberettes, selv om den indberettende enhed ikke besidder positioner i securitiseringen.
Total risk-weighted exposure amount calculated according to Part Three, Title II, Chapter 5, Section 3 of CRR prior to adjustments due to maturity mismatches or infringement of due diligence provisions, and excluding any risk weighted exposure amount corresponding to exposures redistributed via outflows to another template.
Hvis securitiseringsordningen er understøttet af åbne puljer, indberettes værdien på indgåelsesdatoen for den første udstedelse af værdipapirer.
For synthetic securitisations with maturity mismatches, the amount to be reported in this column shall ignore any maturity mismatch.
Hvis der er tale om traditionelle securitiseringer, skal der ikke medtages andre aktiver fra securitiseringspuljen.
Articles 14(2), 406(2) and 407 of CRR foresee that whenever certain requirements are not met by the institution, Member States shall ensure that the competent authorities impose a proportionate additional risk weight of no less than 250 % of the risk weight (capped at 1250 %) which would apply to the relevant securitisation positions under Part Three, Title II, Chapter 5, Section 3 of CRR.
Hvis der er tale om securitiseringer med flere sælgere (dvs. med mere end ét eksponeringsleverende institut), indberettes kun den værdi, der svarer til den indberettende enheds bidrag til den securitiserede portefølje.
Note that RW(SP) not only includes the risk weighted exposure amounts reported under column 400 but also the risk weighted exposure amounts corresponding to exposures redistributed via outflows to other templates.
I kolonne 140 til 220 skal den indberettende enhed angive oplysninger om flere elementer af den securitiserede portefølje.
440-450
Instituttets andel (procentdel med to decimaler) af den securitiserede portefølje på indberetningsdatoen skal indberettes.
MEMORANDUM ITEM: RISK WEIGHTED EXPOSURE AMOUNT CORRESPONDING TO THE OUTFLOWS FROM THE IRB SECURITISATION TO OTHER EXPOSURE CLASSES
Det tal, der indberettes i denne kolonne, er som standard 100 %, medmindre der er tale om securitiseringer med flere sælgere.
The CR SEC IRB template is divided into three major blocks of rows which gather data on the originated/sponsored/retained or purchased exposures by originators, investors and sponsors.
I så fald skal den indberettende enhed indberette sit aktuelle bidrag til den securitiserede portefølje (svarende til kolonne 140 i relative tal).
For each of them, the information is broken down by on-balance sheet items and off-balance sheet items and derivatives, as well as by risk weight groupings of securitisations and re-securitisations.
1 — Pant i beboelsesejendom
On-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 050-070, and re-securitisations (D-E), in rows 080-090, as stated in Article 261(1) Table 4 of CRR.
2 — Pant i erhvervsejendom
100-150
3 — Fordringer på kreditkort
The exposure value of an off-balance sheet securitisation position shall be its nominal value, less any specific credit risk adjustment of that securitisation position, multiplied by a 100 % conversion factor unless otherwise specified.
4 — Leasing
Off-balance sheet securitisation positions arising from a derivative instrument listed in Annex II of CRR, shall be determined in accordance to Part Three, Title II, Chapter 6 of CRR.
5 — Lån til selskaber eller SMV'er (behandles som selskaber)
Off-balance sheet items are broken down according to risk weight groupings of securitisations (A-B-C), in rows 110-130, and re-securitisations (D-E), in rows 140-150, as stated in Article 261(1) Table 4 of CRR.