natgillin/translations-raw huggingface dataset:
Ikkefinansielle selskaber
“Repurchase agreements” (“repos”) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Multilaterale udviklingsbanker
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Ikkefinansielle selskaber
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Ikkefinansielle selskaber
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Disse eksponeringer tildeles FINREP-modpartssektorer efter arten af den umiddelbare modpart
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) shall involve cash received or loaned out by the institution.
Misligholdte
In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the “accounting portfolios” in which the financial assets were included prior to their de-recognition.
ja) Eksponeringer forbundet med særlig høj risiko
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Interest income shall be broken down in accordance with both of the following:
Eksponeringer mod institutter og selskaber med kortsigtet kreditvurdering
interest income on financial and other assets;
CIU'er
interest income on financial liabilities with negative effective interest rate.
Aktieinstrumenter
Interest expenses shall be broken down in accordance with both of the following:
Investeringer i CIU'er klassificeres som aktieinstrumenter i FINREP, uanset om look-through er tilladt i henhold til CRR
interest expenses on financial and other liabilities;
I FINREP er aktieinstrumenter opdelt mellem forskellige kategorier af finansielle aktiver
interest expenses on financial assets with negative effective interest rate.
Forskellige poster i balancen
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
I FINREP kan andre poster anføres under forskellige aktivkategorier
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Tabel 3
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
IRB-metoden
All instruments in the various portfolios shall be taken into account except those included in the items “Derivatives — Hedge accounting” not used to hedge interest rate risk.
Eksponeringsklasser i henhold til IRB-metoden
“Derivatives — Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
(artikel 147 i CRR)
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as “economic hedges” that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
(dvs. kreditinstitutter og investeringsselskaber samt visse offentlige forvaltninger og multilaterale banker)
In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives.
Disse eksponeringer tildeles FINREP-modpartssektorer efter den underliggende risiko for securitiseringen.
Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.
Når securitiserede positioner stadig balanceføres, er FINREP-modpartssektorerne sektorerne for de umiddelbare modparter til disse positioner.
Under IFRS, “of which: interest-income on impaired financial assets” means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets.
Andre aktiver, der ikke er kreditforpligtelser
Under national GAAP under BAD, it shall include interest income on assets impaired with a specific impairment allowance for credit risk.
I FINREP kan andre poster anføres under forskellige aktivkategorier«.
Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Europa-Parlamentets og Rådets forordning (EF) nr. 1606/2002 af 19. juli 2002 om anvendelse af internationale regnskabsstandarder (EFT L 243 af 11.9.2002, s. 1).
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Den Europæiske Centralbanks forordning (EF) nr. 1071/2013 af 24. september 2013 om den konsoliderede balance i MFI-sektoren (monetære finansielle institutioner) (omarbejdet) (ECB/2013/33) (EUT L 297 af 7.11.2013, s. 1).
The net amount represents the difference between realised gains and realised losses.
Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006 af 20. december 2006 om oprettelse af den statistiske nomenklatur for økonomiske aktiviteter NACE rev.
Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income.
2 og om ændring af Rådets forordning (EØF) nr. 3037/90 og visse EF-forordninger om bestemte statistiske områder (EUT L 393 af 30.12.2006, s. 1).
Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and according to other measurement methods such as the lower of cost or market.
Rådets direktiv 86/635/EØF af 8. december 1986 om bankers og andre penge- og finansieringsinstitutters årsregnskaber og konsoliderede regnskaber (EFT L 372 af 31.12.1986, s. 1).
Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.
Europa-Parlamentets og Rådets direktiv 2013/34/EU af 26. juni 2013 om årsregnskaber, konsoliderede regnskaber og tilhørende beretninger for visse virksomhedsformer, om ændring af Europa-Parlamentets og Rådets direktiv 2006/43/EF og om ophævelse af Rådets direktiv 78/660/EØF og 83/349/EØF (EUT L 182 af 29.6.2013, s. 19).
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument (16.3)
Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (C(2003)1422) (EUT L 124 af 20.5.2003, s. 36).
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.
BILAG IV
Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses.
»BILAG IX
Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.
INSTRUKSER VEDRØRENDE INDBERETNING AF STORE EKSPONERINGER OG KONCENTRATIONSRISIKO
The item “of which: economic hedges with use of the fair value option” shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7.
Opbygning og konventioner
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
Forkortelser
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4)
Omfang og niveau af indberetning af store eksponeringer (LE)
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
LE-skemaets opbygning
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:
C 26.00 — Skema vedrørende begrænsninger for store eksponeringer (LE limits)
interest rate: including trading of loans and advances, deposits and debt securities (held or issued);
Instrukser vedrørende specifikke rækker
equity: including trading of shares, quotas of UCITS and other equity instruments;
C 27.00 — Identifikation af modparten (LE1)
foreign exchange trading: including exclusively trading on foreign exchanges;
Instrukser vedrørende specifikke kolonner
credit risk: including trading of credit link notes;
C 28.00 — Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen (LE2)
commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part;
C 29.00 — Detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3)
other: including trading of financial instruments which cannot be classified in other breakdowns.
C 30.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4)
Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5)
Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.
Systemet til indberetning af store eksponeringer (large exposures — »LE«) består af seks skemaer, der indeholder følgende oplysninger:
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
begrænsninger for store eksponeringer
Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income.
identifikation af modparten (LE1-skemaet)
Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in “of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.
eksponeringer uden for handelsbeholdningen og i handelsbeholdningen (LE2-skemaet)
Subsequent fair value gains or losses on these financial instruments shall be reported in “of which: gains or (-) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.
detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE3-skemaet)
All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor (LE4-skemaet)
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5-skemaet).
Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4.
Instrukserne omfatter retshenvisninger og detaljerede oplysninger om de data, der skal indberettes i hvert skema.
These not designated hedging instruments shall be reported in accordance with paragraph 60 of this Part.
Instrukserne og valideringsreglerne følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og celler i skemaerne.
Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position).
Følgende konvention bruges generelt i instrukserne og valideringsreglerne: Skema;Række;Kolonne.
“Fair value changes of the hedged item attributable to the hedged risk” shall also include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2 A [IFRS 9.6.5.8].
En asterisk viser, at validering udføres for alle de indberettede rækker.
Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.
Ved valideringer i et skema, hvor kun datapunkter fra skemaet anvendes, henviser notationer ikke til et skema: Række;Kolonne.
“Additions” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses.
ABS (Værdi): den absolutte værdi uden fortegn.
“Reversals” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
Beløb, der forøger eksponeringerne, indberettes som et positivt tal.
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Modsat indberettes beløb, der reducerer eksponeringerne, som et negativt tal.
“Accounting scope of consolidation” shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations.
Hvis der er indsat et negativt fortegn (-) ved teksten ud for en post, indberettes et positivt tal ikke for den pågældende post.
Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.
I dette bilag henvises der til forordning (EU) nr. 575/2013 ved hjælp af forkortelsen »CRR«.
In this template, the item “Investments in subsidiaries, joint ventures and associates” shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated.
I forbindelse med dette bilag finder instrukserne vedrørende indberetning af store eksponeringer også anvendelse på den indberetning af væsentlige eksponeringer, der kræves i artikel 9 og 11, i overensstemmelse med det i nævnte artikler fastsatte anvendelsesområde.
“Assets under reinsurance and insurance contracts” shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i forordning (EU) nr. 575/2013 (CRR) på individuelt grundlag skal institutter anvende skemaerne LE1, LE2 og LE3.
“Liabilities under insurance and reinsurance contracts” shall include liabilities under insurance and reinsurance contracts issued.
For at indberette oplysninger om store eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, i CRR på konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende skemaerne LE1, LE2 og LE3.
NON-PERFORMING EXPOSURES (18)
Alle store eksponeringer, der er defineret i overensstemmelse med artikel 392 i CRR, skal indberettes, herunder store eksponeringer, der ikke er underlagt krav om overholdelse af den grænse for stor eksponering, der er fastsat i artikel 395 i CRR.
For the purpose of template 18, non-performing exposures shall be those that satisfy any of the following criteria:
For at indberette oplysninger om de 20 største eksponeringer mod kunder eller grupper af indbyrdes forbundne kunder i overensstemmelse med artikel 394, stk. 1, sidste punktum, i CRR på konsolideret grundlag skal moderinstitutterne i en medlemsstat, som er underlagt tredje del, afsnit II, kapitel 3, i CRR, anvende skemaerne LE1, LE2 og LE3.
material exposures which are more than 90 days past due;
Den eksponeringsværdi, der fås ved at trække beløbet i kolonne 320 (»Undtagne beløb«) i LE2-skemaet fra beløbet i kolonne 210 (»I alt«) i det samme skema, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
For at indberette oplysninger om de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor i henhold til artikel 394, stk. 2, litra a)-d), i CRR på et konsolideret grundlag skal moderinstitutterne i en medlemsstat anvende skema LE1, LE2 og LE3.
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
For at indberette løbetidsstrukturen for disse eksponeringer i henhold til artikel 394, stk. 2, litra e), i CRR skal moderinstitutterne i en medlemsstat anvende skema LE4 og LE5.
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
Den eksponeringsværdi, der beregnes i kolonne 210 (»I alt«) i LE2-skemaet, er det beløb, der bruges til at fastlægge disse 20 største eksponeringer.
Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3), including purchased or originated credit-impaired assets.
Data om de store eksponeringer og de relevante største eksponeringer mod grupper af indbyrdes forbundne kunder og enkelte kunder, der ikke tilhører en gruppe af indbyrdes forbundne kunder, indberettes i LE2-skemaet, hvor en gruppe af indbyrdes forbundne kunder indberettes som en enkelt eksponering.
Exposures included in impairment stages other than Stage 3 shall be considered as non-performing where they meet the criteria to be considered as non-performing.
Institutter 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.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Indberetningen af eksponeringen mod en enkelt kunde i LE2-skemaet må ikke kopieres i LE3-skemaet.
Materiality shall be assessed in accordance with Article 178 of CRR.
Kolonnerne i LE1-skemaet præsenterer oplysninger vedrørende identifikationen af enkelte kunder eller grupper af indbyrdes forbundne kunder, som et institut har en eksponering mod.
For the purpose of template 18, “exposures” shall include all debt instruments (debt securities and loans and advances which shall include also cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.
Kolonnerne i skema LE2 og LE3 præsenterer følgende informationsblokke:
Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost, (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part.
eksponeringsværdien før anvendelse af undtagelser og før hensyntagen til virkningen af kreditrisikoreduktion, herunder direkte og indirekte eksponering samt yderligere eksponeringer, der opstår som følge af transaktioner med eksponering mod underliggende aktiver
Each category shall be broken down by instrument and by counterparty.
virkningen af undtagelserne og kreditrisikoreduktionsteknikkerne
Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items:
eksponeringsværdien efter anvendelse af undtagelser og efter hensyntagen til virkningen af kreditrisikoreduktion beregnet med henblik på artikel 395, stk. 1, i CRR.
loan commitments given;
Kolonnerne i skema LE4 og LE5 præsenterer oplysninger vedrørende de løbetidskurve, som de forventede forfaldende beløb for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal henføres til.
financial guarantees given;