natgillin/translations-raw huggingface dataset:
Den seneste værdiansættelse af ejendommen inden misligholdelsesdatoen skal med andre ord anvendes til at bestemme, hvilken del af tabet der skal indberettes i celle 010 (identifikation af eksponeringsværdier, som er fuldt ud og helt sikret), og den omvurderede ejendomsværdi for det beløb, der skal indberettes (estimat af evt. gældsomlægning fra sikkerhed) i celle 010 og 030.
Article 383 of CRR in accordance with Article 363(1)(d) of CRR
Behandling af salg af lån i løbet af indberetningsperioden: Det institut, der har eksponeringen ved udgangen af indberetningsperioden, skal indberette tab, men kun hvis misligholdelse af den pågældende eksponering er konstateret.
VaR calculation based on internal models for market risk
Sum af tab i forbindelse med udlån op til procentdele fastsat som reference
PREVIOUS DAY (VaRt-1)
Artikel 101, stk. 1, litra a) og d), i forordning (EU) nr. 575/2013
See instructions referring to column 040
Markedsværdi og belåningsværdi i henhold til artikel 4, stk. 1, nr. 74) og 76), i forordning (EU) nr. 575/2013
LATEST AVAILABLE (SVaRt-1)
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
Article 92(3) d) of CRR
Heraf: fast ejendom værdiansat ved hjælp af belåningsværdi
Own funds requirements for CVA Risk calculated via the chosen method
Indberetning af tab, hvor værdien af sikkerheden er beregnet som belåningsværdien.
Article 92(4) b) of CRR
Sum af samlede tab
Own funds requirements multiplied by 12,5.
I denne kolonne samles alle tab i forbindelse med udlån med sikkerhed i beboelses- eller erhvervsejendomme op til den del af eksponeringen, der betragtes som fuldt ud sikret i overensstemmelse med artikel 124, stk. 1, i forordning (EU) nr. 575/2013.
Number of counterparties included in calculation of own funds for CVA risk
Sum af eksponeringerne
They only exist in case of derivatives transactions or SFTs where they are simply the other contracting party.
Artikel 101, stk. 1, litra c) og f), i forordning (EU) nr. 575/2013
Of which: proxy was used to determine credit spread
Den værdi, der skal indberettes, er begrænset til den del af eksponeringsværdien, der betragtes som fuldt ud sikret ved fast ejendom.
number of counterparties where the credit spread was determined using a proxy instead of directly observed market data
Det betyder, at den del, der betragtes som usikret, ikke er relevant i forbindelse med indberetning af tab.
Accounting provisions due to decreased credit worthiness of derivatives counterparties
I tilfælde af misligholdelse er eksponeringsværdien lig med eksponeringsværdien umiddelbart før misligholdelse.
Article 386(1) lit. a of CRR
Beboelsesejendomme
Total notional amounts of single name CDS used as hedge for CVA risk
Erhvervsejendomme
Article 386(1) lit. b) of CRR
BILAG IV
Total notional amounts of index CDS used as hedge for CVA risk
INDBERETNING OM GEARING
Advanced CVA risk method as prescribed by Article 383 of CRR
SKEMATEKSTER OG ANDRE KONVENTIONER
Standardised CVA risk method as prescribed by Article 384 of CRR
SKEMATEKSTER
Amounts subject to the application of Article 385 of CRR
Forkortelser
The information for the purpose of template C 33.00 shall cover all exposures to ‘General governments’ as defined in paragraph 42 (b) of Annex V.
OPBYGNING OG HYPPIGHED
Exposures to ‘General governments’ are included in different exposure classes in accordance with Article 112 and Article 147 of CRR, as specified by the instructions for the completion of template C 07.00, C 08.01 and C 08.02.
FORMLER TIL BEREGNING AF GEARINGSGRAD
Table 2 (Standardised approach) and Table 3 (IRB approach), included in Part 3 of Annex 5, shall be observed for the mapping of exposure classes used to calculate capital requirements under the CRR to counterparty sector ‘General governments’.
TÆRSKELVÆRDIER FOR DERIVATER
Information shall be reported for the total aggregate exposures (meaning the sum of all countries in which the bank has sovereign exposures) and for each country on the basis of the residence of the counterparty on an immediate borrower basis.
C 47.00 — BEREGNING AF GEARINGSGRAD (LRCalc)
The allocation of exposures to exposure classes or jurisdictions shall be made without considering credit mitigation techniques and in particular without considering substitution effects.
C 40.00 — ALTERNATIV BEHANDLING AF EKSPONERINGSMÅLET (LR1)
However the calculation of exposure values and risk weighted exposure amounts for each exposure class and each jurisdiction includes the incidence of credit risk mitigation techniques, including substitution effects.
C 41.00 — BALANCEFØRTE OG IKKEBALANCEFØRTE POSTER — YDERLIGERE OPDELING AF EKSPONERINGER (LR2)
The reporting of information on exposures to ‘General governments’ by jurisdiction of residence of the immediate counterparty other than the domestic jurisdiction of the reporting institution is subject to the thresholds in Article 5 (b) point 3 of this Regulation.
C 42.00 — ALTERNATIV DEFINITION AF KAPITAL (LR3)
The scope of the GOV template covers on, off-balance sheet and derivatives direct exposures to ‘General governments’ in the banking and trading book.
C 43.00 — ALTERNATIV OPDELING AF KOMPONENTER AF EKSPONERINGSMÅLET BAG GEARINGSGRADEN (LR4)
In addition a memorandum item on indirect exposures in the form of credit derivatives sold on general government exposures is also requested.
C 44.00 — GENERELLE OPLYSNINGER (LR5)
An exposure is a direct exposure when the immediate counterparty is an entity covered by the definition of ‘General governments’.
Skematekster og andre konventioner
The template is divided in two sections.
Skematekster
The first one is based on a breakdown of exposures by risk, regulatory approach and exposure classes whereas a second one is based on a breakdown by residual maturity
Dette bilag indeholder yderligere instrukser vedrørende skemaerne for gearingsgraden (herefter »LR« — Leverage Ratio) i bilag X til denne forordning.
010-260
Generelt består systemet af seks skemaer:
DIRECT EXPOSURES
: Beregning af gearingsgrad (LRCalc): Beregning af gearingsgrad
010-140
: Skema for gearingsgrad 1 (LR1): Alternativ behandling af eksponeringsmålet
ON-BALANCE SHEET EXPOSURES
: Skema for gearingsgrad 2 (LR2): Balanceførte og ikkebalanceførte poster — yderligere opdeling af eksponeringer
Aggregate of gross carrying amount, as determined in accordance with paragraph 34 in Annex V, Part 1, of non-derivative financial assets to General governments, for all accounting portfolios under IFRS or national GAAP based on Directive 86/635/EEC (Bank Accounting Directive, ‘BAD’) defined in paragraphs 15 to 22 in Annex V, Part 1 and listed in columns 030 to 120.
: Skema for gearingsgrad 3 (LR3): Alternativ definition af kapital
Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value.
: Skema for gearingsgrad 4 (LR4): Opdeling af komponenter af eksponeringsmålet bag gearingsgraden
Aggregate of the carrying amount, in accordance with paragraph 27 in Annex V, Part 1, of non-derivative financial assets to General governments for all accounting portfolios under IFRS or national GAAP based on BAD defined in paragraphs 15 to 22 in Annex V, Part 1 and listed in columns 030 to 120, net of short positions.
: Skema for gearingsgrad 5 (LR5): Generelle oplysninger.
When the institution has a short position, for the same residual maturity and for the same immediate counterparty, the carrying amount of the short position shall be netted against the carrying amount of the direct position.
For hvert skema gives der henvisninger til retsakter og yderligere detaljerede oplysninger om de mere generelle aspekter af indberetningen.
This net amount shall be considered as zero when it is a negative amount.
Konvention for nummerering
The sum of the columns 030 to 120 minus column 130 must be reported.
Dokumentet følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og celler i skemaerne.
If this amount is lower than zero, the amount to be reported shall be zero.
En asterisk henviser til hele rækken eller kolonnen.
030-120
Ved valideringer i et skema, hvor kun datapunkter fra skemaet anvendes, henviser notationer ikke til et skema: Række;Kolonne.
NON-DERIVATIVE FINANCIAL ASSETS BY ACCOUNTING PORTFOLIOS
Med henblik på indberetning af gearing henviser »heraf« til en post, der er en del af en kategori på et højere eksponeringsniveau, mens »memorandumpost« henviser til en separat post, der ikke er en del af en eksponeringsklasse.
Aggregate carrying amount of non-derivative financial assets, as defined above, to General governments by accounting portfolio under the applicable accounting framework.
Indberetning af begge typer celler er obligatorisk, medmindre andet angives.
IFRS 7.8(a)(ii); IFRS 9 Appendix A
I dette bilag og de tilhørende skemaer anvendes følgende forkortelser:
Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP).
a. CRR, som er forkortelsen for kapitalkravsforordningen, dvs. forordning (EU) nr. 575/2013.
IFRS 7.8(a)(ii); IFRS 9.4.1.4
b. SFT, som er forkortelsen for værdipapirfinansieringstransaktion og betyder »genkøbstransaktion, ud- og indlån af værdipapirer eller råvarer, terminsforretning og margenlån«, jf. forordning (EU) nr. 575/2013.
IFRS 7.8(a)(i); IFRS 9.4.1.5 and Accounting Directive Article 8(1)(a), (6)
Konvention for tegn
IFRS 7.8(d); IFRS 9.4.1.2 A
Alle beløb indberettes som positive tal.
Accounting Directive Article 8(1)(a), (8)
En undtagelse er beløbene indberettet i LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;310;010, LRCalc;320;010, LRCalc;270;010, LRCalc;280;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010, LR3;040;010, LR3;055;010, LR3;065;010, LR3;075;010 og LR3;085;010.
IFRS 7.8(f); IFRS 9.4.1.2; Annex V. Part 1.15
Bemærk i den forbindelse, at LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 og LR3;085;010 kun kan indeholde negative værdier.
BAD Article 35; Accounting Directive Article 6(1)(i) and Article 8(2); Annex V. Part 1.16
Bemærk også, at LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010og LR3;040;010 kun kan indeholde positive værdier, medmindre særlige forhold gør sig gældende.
BAD Article 37; Accounting Directive Article 12(7); Annex V. Part 1.16
Opbygning og hyppighed
Carrying amount of short positions, as defined in IFRS 9 BA.7(b) when the direct counterparty is a General government as defined in paragraph 1.
Skemaet for gearingsgrad er opdelt i to dele.
Short positions arise when the institution sells securities acquired in a reverse repurchase loan, or borrowed in a securities lending transaction, which direct counterparty is a General government.
Når oplysningerne til denne gennemførelsesmæssige tekniske standard indsamles, skal institutterne behandle aktiver under forvaltning (fiduciary assets) i overensstemmelse med artikel 429, stk. 13, i CRR.
Short positions must be reported by residual maturity bucket, as defined in row 170 to 230, and by immediate counterparty.
Formler til beregning af gearingsgrad
Short positions will be then used for netting with positions for the same residual maturity and immediate counterparty for the computation of columns 030 to 120.
Gearingsgraden er baseret på et kapitalmål og et samlet eksponeringsmål, som kan beregnes ved hjælp af cellerne i del A.
Carrying amount of short positions, as defined in IFRS 9 BA.7(b), that arise when the institution sells the securities acquired in reverse repurchase loans, which direct counterparty is a General government, that are included in the held for trading or trading financial assets accounting portfolios (columns 030 or 040).
Gearingsgrad — Definition efter fuld indfasning = LRCalc;310;010/LRCalc;290;010.
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
Gearingsgrad — Overgangsdefinition = LRCalc;320;010/LRCalc;300;010.
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
For at mindske indberetningsbyrden for institutter med begrænsede eksponeringer i forbindelse med derivater anvendes følgende mål til at måle betydningen af eksponeringerne mod derivater i forhold til den samlede eksponering bag gearingsgraden.
Accumulated impairment — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
Institutter skal beregne disse mål på følgende måde:
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
Andel af derivater
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
Hvor det samlede eksponeringsmål er lig med: LRCalc;290;010.
[Annex V, Part 2, paragraph 69]
Samlet fiktiv værdi knyttet til derivater = LR1; 010;070.
Accumulated negative changes in fair value due to credit risk — of which: from non-trading financial assets mandatorily at fair value through profit or loss, financial assets designated at fair value through profit or loss or from non-trading financial assets measured at fair value through profit or loss
Denne celle skal institutter altid indberette.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
Mængde af kreditderivater = LR1;020;070 + LR1;050;070.
Accumulated negative changes in fair value due to credit risk — of which: from financial assets at fair value through other comprehensive income or from non-trading non-derivative financial assets measured at fair value to equity
Disse celler skal institutter altid indberette.
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
Den andel af derivater, der er nævnt i punkt 7, overstiger 1,5 % på to på hinanden følgende referencedatoer for indberetning.
DERIVATIVES
Den andel af derivater, der er nævnt i punkt 7, overstiger 2,0 %.
Direct derivative positions are to be reported in columns 200 to 230.
Institutter, for hvilke den samlede fiktive værdi knyttet til derivater, jf. definitionen i punkt 9, overstiger 10 mia. EUR, skal indberette de celler, der er nævnt i punkt 14, selv om deres andel af derivater ikke opfylder betingelserne i punkt 11.
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
Institutter skal indberette de celler, der er nævnt i punkt 15, hvis en af følgende betingelser er opfyldt:
200-210
Den mængde af kreditderivater, der er nævnt i punkt 10, overstiger 300 mio. EUR på to på hinanden følgende referencedatoer for indberetning.
All derivative instruments with a General government counterparty with a positive fair value for the institution at the reporting date, regardless of whether they are used in a qualifying hedging relationship, are held for trading or are included in the trading portfolio under IFRS and national GAAP based on BAD.
Den mængde af kreditderivater, der er nævnt i punkt 10, overstiger 500 mio. EUR.
Derivatives used in economic hedging shall be reported here when they are included in the trading or held for trading accounting portfolios (Annex V, Part 2, paragraphs 120, 124, 125 and 137 to 140).
De celler, som institutter skal indberette i henhold til punkt 11, er følgende: LR1;010;010, LR1;010;020, LR1;010;050, LR1;020;010, LR1;020;020, LR1;020;050, LR1;030;050, LR1;030;070, LR1;040;050, LR1;040;070, LR1;050;010, LR1;050;020, LR1;050;050, LR1;060;010, LR1;060;020, LR1;060;050 og LR1;060;070.
Derivatives with positive fair value: Carrying amount
De celler, som institutter skal indberette i henhold til punkt 13, er følgende: LR1;020;075, LR1;050;075 og LR1;050;085.
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
C 47.00 — Beregning af gearingsgrad (LRCalc)
Under GAAP based on BAD, derivatives to be reported in these columns include the derivative instruments measured at cost or at the lower of cost or market included in the trading portfolio or designated as hedging instruments.
I denne del af indberetningsskemaet indsamles de data, der bruges til at beregne gearingsgraden som defineret i artikel 429, 429a og 429b i CRR.
Derivatives with positive fair value: Notional amount
Institutter skal indberette gearingsgraden hvert kvartal.
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reporting reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is positive for the institution at the reporting reference date.
I hvert kvartal er værdien på »referencedatoen for indberetning« værdien på den sidste kalenderdag i den tredje måned i det pågældende kvartal.
220-230
Institutter skal indberette 010;010 til 030;010, 060;010, 090;010, 110;010 og 150;010 til 190;010, som om undtagelserne i 050;010, 080;010, 100;010, 120;010og 220;010 ikke finder anvendelse.
All derivative instruments with a General government counterparty with a negative fair value for the institution at the reporting reference date, regardless of whether they are used in a qualifying hedging relationship or are held for trading or included in the trading portfolio under IFRS and national GAAP based on BAD.
Institutter skal indberette 010;010 til 240;010, som om undtagelserne i 250;010 og 260;010 ikke finder anvendelse.
Derivatives with negative fair value: Carrying amount
Beløb, der forøger kapitalgrundlaget eller eksponeringsværdien bag gearingsgraden, indberettes som et positivt tal.
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
Modsat indberettes beløb, der reducerer det samlede kapitalgrundlag eller eksponeringsværdien bag gearingsgraden, som et negativt tal.
Derivatives with negative fair value: Notional amount
Række og kolonne
Under IFRS and national GAAP based on BAD, notional amount, as defined in Annex V, Part 2, paragraphs 133 to 135, of all derivative contracts concluded and not yet settled at the reference date whose counterparty is a General government, as defined above in paragraph 1, when its fair value is negative for the institution.
Eksponeringsværdier
240-260
SFT'er: Eksponering i henhold til artikel 429, stk. 5, og artikel 429, stk. 8, i CRR
OFF-BALANCE SHEET EXPOSURES
Eksponeringsværdien af SFT'er beregnet i overensstemmelse med artikel 429, stk. 5, litra d), og artikel 429, stk. 8, i CRR
In accordance with Annex V, Part 1, paragraphs 43 and 44, the General government is the direct counterparty: (a) in a financial guarantee given, when it is the direct counterparty of the guaranteed debt instrument, and (b) in a loan commitment and other commitment given, when it is the counterparty whose credit risk is assumed by the reporting institution.
I denne celle skal institutter medtage transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c).
BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33; IFRS 9.4.2.1(c)(ii),(d)(ii), 9.5.5.20;IAS 37, IFRS 4, Annex V Part 2.11.
Institutter skal i denne celle ikke medtage modtagne kontantbeløb eller værdipapirer, der leveres til en modpart via ovennævnte transaktioner, og som stadig balanceføres (dvs. at regnskabskriterierne for ophør af indregning ikke opfyldes).
Provisions on all off-balance sheet exposures regardless how they are measured except those that are measured at fair value through profit or loss in accordance with IFRS 9.
Institutter skal i stedet angive disse poster i 190,010.
Under IFRS, the impairment of a loan commitment given shall be reported in column 150 when the institution cannot separately identify the expected credit losses related to the drawn and undrawn amount of the debt instrument.
Institutter skal i denne celle ikke medtage SFT'er, hvor instituttet fungerer som agent, hvis instituttet yder en kunde eller en modpart en godtgørelse eller en garanti, som er begrænset til forskellen mellem værdien af værdipapiret eller det kontante beløb, som kunden har udlånt, og værdien af den af låntager stillede sikkerhed, jf. artikel 429b, stk. 6, litra a), i CRR.
In case the combined expected credit losses for that financial instrument exceed the gross carrying amount of the loan component of the instrument, the remaining balance of the expected credit losses shall be reported as a provision in column 250.
SFT'er: Tillæg for modpartsrisiko
For off-balance sheet items measured at fair value through profit or loss under IFRS 9, accumulated negative changes in fair value due to credit risk (Annex V, Part 2, paragraph110)
Artikel 429b, stk. 1, i CRR
270-280
Tillægget for modpartsrisiko for SFT'er, herunder ikkebalanceførte SFT'er, opgjort i overensstemmelse med artikel 429b, stk. 2 eller 3, i CRR.
Credit derivatives that do not meet the definition of financial guarantees that the reporting institution has underwritten with counterparties other than General governments and whose reference exposure is a General government must be reported.
Institutter skal i stedet angive disse poster i 040;010.
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
Undtagelse for SFT'er: Tillæg i henhold til artikel 429b, stk. 4, og artikel 222 i CRR
The exposures reported in the section are not to be considered in the computation of exposure Value and Risk weighted amount (columns 290 and 300) which is based solely on direct exposures.
Artikel 429b, stk. 4, og artikel 222 i CRR
Derivatives with positive fair value — Carrying amount
Eksponeringsværdien af SFT'er, herunder ikkebalanceførte SFT'er, beregnet i overensstemmelse med artikel 222 CRR, med en minimumssats på 20 % for den gældende risikovægt.
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a positive fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.
I denne celle skal institutter medtage værdien af transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c), i CRR.
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial assets at the reporting date.
I denne celle skal institutter ikke medtage værdien af transaktioner, for hvilke den del af eksponeringsværdien bag gearingsgraden, der udgøres af tillægget, bestemmes i overensstemmelse med den metode, der er defineret i artikel 429b, stk. 1, i CRR.
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a positive fair value at the reference reporting date, independently how they are accounted for.
Modpartsrisiko i forbindelse med SFT'er, hvor instituttet fungerer som agent, i henhold til artikel 429b, stk. 6, i CRR
Derivatives with negative fair value — Carrying amount
Artikel 429b, stk. 6, litra a), og artikel 429b, stk. 2 og 3, i CRR
Aggregated carrying amount of the credit derivatives sold on general government exposures reported which have a negative fair value for the institution at the reference reporting date, without considering prudent valuation adjustments.