natgillin/translations-raw huggingface dataset:
»LEI-kode«: global ID-kode for juridiske enheder (Legal Entity Identifier), der entydigt identificerer en part i en finansiel transaktion
If this amount is lower than zero, the amount to be reported shall be zero.
KONVENTIONER
030-120
I bilag IV betyder en række eller kolonne, der er farvet sort, at de pågældende datapunkter ikke skal indsendes af institutter, som følger referencerne i den pågældende række eller kolonne.
Aggregate carrying amount of non-derivative financial assets, as defined above, to General governments by accounting portfolio under the applicable accounting framework.
Skemaer i bilag III og IV omfatter implicitte valideringsregler, der er fastlagt i skemaerne via brugen af konventioner.
IFRS 7.8(a)(ii); IFRS 9 Appendix A
Når der er indsat parenteser i teksten ud for en post i skemaet, skal posten trækkes fra for at få en total.
BAD Articles 32-33; Annex V. Part 1.16; Accounting Directive Article 8(1)(a)
Det betyder ikke, at posten skal indberettes som en negativ værdi.
Only to be reported by institutions under national Generally Accepted Accounting Principles (GAAP).
Poster, der skal indberettes som negative værdier, er markeret med »(-)« i begyndelsen af deres tekst, f.eks. »(-) Egne aktier«, i skemaerne.
IFRS 7.8(a)(ii); IFRS 9.4.1.4
Tabel 1
BAD Article 36(2); Accounting Directive Article 8(1)(a)
Kredit/debet-konvention, positive og negative fortegn
IFRS 7.8(d); IFRS 9.4.1.2 A
Långivning/Debet
Accounting Directive Article 8(1)(a), (8)
Saldo/Bevægelseå
IFRS 7.8(f); IFRS 9.4.1.2; Annex V. Part 1.15
Indberettet tal
BAD Article 35; Accounting Directive Article 6(1)(i) and Article 8(2); Annex V. Part 1.16
Aktiver
BAD Article 37; Accounting Directive Article 12(7); Annex V. Part 1.16
Debet
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.
Uændret saldo for aktiver
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.
Stigning i aktiver
Short positions must be reported by residual maturity bucket, as defined in row 170 to 230, and by immediate counterparty.
Negativ saldo for aktiver
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.
Negativt (Minus »-« indsættes)
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).
Fald i aktiver
Short positions that arise when the sold securities were borrowed in a securities lending transition shall not be included in this column.
Omkostninger
Aggregate accumulated impairment related to non-derivative financial assets reported in columns 080 to 120.
Uændret saldo for omkostninger
[Annex V, Part 2, paragraphs 70 and 71]
Stigning i omkostninger
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
Negativ saldo (herunder tilbageførsler) for omkostninger
Aggregate of accumulated impairment related to non-derivative financial assets reported in columns 080 and 090.
Fald i omkostninger
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060, 070, 080 and 090.
Forpligtelser
[Annex V, Part 2, paragraph 69]
Långivning
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
Uændret saldo for forpligtelser
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 050, 060 and 070.
Stigning i forpligtelser
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
Negativ saldo for forpligtelser
Aggregate of accumulated negative changes in fair value due to credit risk related to positions informed in columns 080 and 090.
Fald i forpligtelser
200-230
Uændret saldo for egenkapital
DERIVATIVES
Stigning i egenkapital
Direct derivative positions are to be reported in columns 200 to 230.
Negativ saldo for egenkapital
For the reporting of derivatives subject to both counterparty credit risk and market risk capital charges see instructions for the row breakdown.
Fald i egenkapital
200-210
Indtægter
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.
Stigning i indtægter
Derivatives with positive fair value: Carrying amount
Negativ saldo (herunder tilbageførsler) for indtægter
Carrying amount of the derivatives accounted for as financial assets at the reporting reference date.
Fald i indtægter
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.
KONSOLIDERING
Derivatives with positive fair value: Notional amount
Medmindre andet er angivet i dette bilag, udarbejdes FINREP-skemaer for konsolideringsreglernes anvendelsesområde i overensstemmelse med første del, afsnit II, kapitel 2, afdeling 2, i CRR.
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.
Institutter skal redegøre for deres datterselskaber, joint ventures og associerede selskaber efter de samme metoder som ved konsolidering:
220-230
Det kan tillades eller foreskrives, at institutter anvender den indre værdis metode i tilfælde af investeringer i forsikringsselskaber og ikkefinansielle datterselskaber, jf. artikel 18, stk. 5, i CRR.
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.
Det kan tillades, at institutter anvender pro rata-konsolidering i forbindelse med finansielle datterselskaber, jf. artikel 18, stk. 2, i CRR.
Derivatives with negative fair value: Carrying amount
Det foreskrives, at institutter anvender pro rata-konsolidering i forbindelse med investering i joint ventures, jf. artikel 18, stk. 4, i CRR.
Carrying amount of the derivatives accounted for as financial liabilities at the reporting reference date.
PORTEFØLJEREGNSKABER FOR FINANSIELLE INSTRUMENTER
Derivatives with negative fair value: Notional amount
Ved anvendelse af nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet skal institutter, der kan eller skal anvende visse værdiansættelsesregler i forbindelse med finansielle instrumenter i overensstemmelse med IFRS, indsende de relevante IFRS-porteføljeregnskaber, for så vidt de anvendes.
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.
Når de værdiansættelsesregler for finansielle instrumenter, som institutterne kan eller skal anvende i henhold til nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, går på værdiansættelsesreglerne i IAS 39, skal institutterne indsende porteføljeregnskaberne, der er baseret på BAD-direktivet, for alle deres finansielle instrumenter, indtil de værdiansættelsesregler, de anvender, går på værdiansættelsesreglerne i IFRS 9.
240-260
Følgende porteføljeregnskaber baseret på IFRS anvendes i forbindelse med finansielle aktiver:
OFF-BALANCE SHEET EXPOSURES
»Finansielle aktiver, som besiddes med handel for øje«
When the direct counterparty of the off-balance sheet item is a General government as defined above in paragraph 1, nominal amount of the commitments and financial guarantees that are not considered as a derivative in accordance with IFRS or under national GAAP based on BAD (Annex V, Part 2, paragraphs 102-119).
»Finansielle aktiver, uden for handelsbeholdningen, som skal måles til dagsværdi gennem resultatet«
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.
»Finansielle aktiver klassificeret til dagsværdi gennem resultatet«
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.
»Finansielle aktiver til dagsværdi gennem anden totalindkomst«
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.
»Finansielle aktiver til amortiseret kostpris«.
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.
Følgende porteføljeregnskaber baseret på nationale almindeligt anerkendte regnskabsprincipper anvendes i forbindelse med finansielle aktiver:
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.
»Finansielle aktiver i handelsbeholdningen«
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)
»Finansielle aktiver, bortset fra derivater, uden for handelsbeholdningen, målt til dagsværdi gennem resultatet«
270-280
»Finansielle aktiver, bortset fra derivater, uden for handelsbeholdningen, målt til dagsværdi i egenkapitalen«
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.
»Finansielle aktiver, bortset fra derivater, uden for handelsbeholdningen, målt med en omkostningsbaseret metode« og
These columns will not be reported for exposures broken down by risk, regulatory approach and exposure class (rows 020 to 160).
»Andre finansielle aktiver, bortset fra derivater, uden for handelsbeholdningen«.
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.
»Finansielle aktiver i handelsbeholdningen« har samme betydning som under de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet.
Derivatives with positive fair value — Carrying amount
Uanset hvilken målemetode der anvendes i overensstemmelse med de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, skal alle derivater med en positiv balance for det indberettende institut, som er klassificeret som regnskabsmæssig sikring i overensstemmelse med denne dels punkt 22, indberettes som finansielle aktiver i handelsbeholdningen.
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.
Denne klassificering finder også anvendelse for derivater, der i overensstemmelse med nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet ikke balanceføres, eller for hvilke kun ændringerne i deres dagsværdi balanceføres, eller som anvendes som økonomiske sikringer som defineret i del 2, punkt 137, i dette bilag.
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.
Ved anvendelse af nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet omfatter »Finansielle aktiver, bortset fra derivater, uden for handelsbeholdningen, målt med en omkostningsbaseret metode« finansielle instrumenter, der måles med omkostningsbaserede metoder, samt instrumenter, der måles til det laveste beløb af kostprisen eller markedsværdien (»LOCOM«) på periodisk grundlag (moderat LOCOM) uanset den faktiske måling pr. referencedatoen for indberetningen.
Derivatives with negative fair value — Carrying amount
Aktiver, der måles til moderat LOCOM, er aktiver, for hvilke LOCOM kun anvendes under specifikke omstændigheder.
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.
De gældende regnskabsregler fastsætter bestemmelserne for disse omstændigheder, såsom værdiforringelse, et længerevarende fald i dagsværdien sammenlignet med kostprisen eller ændret forvaltningshensigt.
For derivatives under IFRS, the amount to be reported in this column is the carrying amount of the derivatives that are financial liabilities at the reporting date.
Aktiver, der måles til streng LOCOM, er aktiver, for hvilke de gældende regnskabsregler ente fastsætter bestemmelser for den indledende og efterfølgende måling til LOCOM eller den indledende måling til kostprist og den efterfølgende måling til LOCOM.
For derivatives under GAAP based on BAD, the amount to be reported in this column is the fair value of the derivatives with a negative fair value at the reference reporting date, independently how they are accounted for.
Uanset målemetoden for kapitalandele i datterselskaber, joint ventures og associerede selskaber, der ikke er fuldt konsoliderede eller pro rata-konsoliderede i henhold til den lovbestemte ramme for konsolidering, indberettes de under »Kapitalandele i datterselskaber, joint ventures og associerede selskaber«, bortset fra når de klassificeres som besiddelse med henblik på salg i overensstemmelse med IFRS 5.
Exposure value for exposures subject to the credit risk framework.
»Derivatives — Regnskabsmæssig sikring« omfatter derivater med en positiv balance for det indberettende institut, som besiddes med henblik på regnskabsmæssig sikring i henhold til IFRS.
For exposures under the Standardised Approach (SA): see Article 111 of CRR.
Ved anvendelse af nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet skal derivater i anlægsbeholdningen kun klassificeres som derivater, der besiddes med henblik på regnskabsmæssig sikring, hvis der findes særlige regnskabsregler for derivater i anlægsbeholdningen i nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, og derivaterne reducerer risikoen ved en anden position i anlægsbeholdningen.
For exposures under the IRB approach: see Article 166 and Article 230(1) sentence 2 of CRR.
Følgende porteføljeregnskaber baseret på IFRS anvendes i forbindelse med finansielle forpligtelser:
Risk weighted exposure amount for exposures subject to the credit risk framework.
»Finansielle forpligtelser, som besiddes med handel for øje«
For exposures under the Standardised Approach (SA): see Article 113(1) to (5) of CRR.
»Finansielle forpligtelser klassificeret til dagsværdi gennem resultatet«
For exposures under the IRB approach: see Article 153(1) and (3) of CRR.
»Finansielle forpligtelser målt til amortiseret kostpris«.
For the reporting of direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk, see instructions for the row breakdown.
Følgende porteføljeregnskaber baseret på nationale almindeligt anerkendte regnskabsprincipper anvendes i forbindelse med finansielle forpligtelser:
BREAKDOWN OF EXPOSURES BY REGULATORY APPROACH
»Finansielle forpligtelser i handelsbeholdningen«
Aggregate of exposures to General governments, as defined in paragraph 1
»Finansielle forpligtelser, bortset fra derivater, uden for handelsbeholdningen, målt med en omkostningsbaseret metode«.
020-155
»Finansielle forpligtelser i handelsbeholdningen« har samme betydning som under de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet.
Aggregate of exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II CRR.
Uanset hvilken målemetode der anvendes i overensstemmelse med de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, skal alle derivater med en negativ balance for det indberettende institut, som er klassificeret som regnskabsmæssig sikring i overensstemmelse med denne dels punkt 26, indberettes som finansielle forpligtelser i handelsbeholdningen.
Exposures under the credit risk framework include exposures from both the non-trading book and the trading book subject to a capital charge for counterparty credit risk.
»Derivatives — Regnskabsmæssig sikring« omfatter derivater med en negativ balance for det indberettende institut, som besiddes med henblik på regnskabsmæssig sikring i henhold til IFRS.
Direct exposures within the scope of Article 271 CRR subject to own funds requirements for both counterparty credit risk and market risk shall be reported both in the credit risk rows (020 to 155) and the market risk row (row 160): the exposures due to counterparty credit risk shall be reported in the credit risk rows, while the exposures due to market risk shall be reported in the market risk row.
Ved anvendelse af nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet skal derivater i anlægsbeholdningen kun klassificeres som derivater, der besiddes med henblik på regnskabsmæssig sikring, hvis der findes særlige regnskabsregler for derivater i anlægsbeholdningen i nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, og derivaterne reducerer risikoen ved en anden position i anlægsbeholdningen.
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 2 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.
FINANSIELLE INSTRUMENTER
Exposures to General governments that are central governments.
I bilag III og IV samt nærværende bilag forstås ved »den regnskabsmæssige værdi« den værdi, der skal balanceføres.
These exposures are allocated to the “Central governments or central banks” exposure class in accordance with Articles 112 and 114 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Den regnskabsmæssige værdi for finansielle instrumenter omfatter påløbne renter.
Exposures to General governments that are regional governments or local authorities.
Ved anvendelse af de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet er derivaters regnskabsmæssige værdi enten den regnskabsmæssige værdi i overensstemmelse med nationale almindeligt anerkendte regnskabsprincipper, inklusive periodeafgrænsningsposter, præmieværdier og hensættelser, hvis det er relevant, eller den er lig med nul, hvis derivater ikke balanceføres.
These exposures are allocated to the “Regional governments or local authorities” exposure class in accordance with Articles 112 and 115 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Hvis periodisering og udskydelse vedrørende finansielle instrumenter, inklusive påløbne renter, præmier og nedslag eller transaktionsomkostninger, indregnes i overensstemmelse med de relevante nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, indberettes de sammen med instrumentet og ikke som andre aktiver eller forpligtelser.
Exposures to General governments that are public sector entities.
Hvor det er relevant i henhold til nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet, skal »Haircuts for handelspositioner værdiansat til dagsværdi« indberettes.
These exposures are allocated to the “Public sector entities” exposure class in accordance with Articles 112 and 116 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
Haircutsene mindsker værdien af aktiver i handelsbeholdningen og øger værdien af forpligtelser i handelsbeholdningen.
Exposures to General governments that are international organisations.
Finansielle aktiver fordeles mellem følgende instrumentklasser: »Kontanter«, »Derivater«, »Aktieinstrumenter«, »Gældsbeviser« og »Lån og forskud«.
These exposures are allocated to the “International Organisations” exposure classes in accordance with Articles 112 and 118 CRR, as specified by the instructions for template C 07.00, with the exception of the specifications as regards the redistribution of exposures to General governments to other exposure classes due to the application of credit risk mitigation techniques with substitution effects on the exposure, which shall not apply.
»Gældsbeviser« er gældsinstrumenter, som besiddes af instituttet, og som er udstedt som værdipapirer, der ikke er lån, jf. ECB BSI-forordningen (deri kaldet »gældsværdipapirer«).
Exposures to General governments other than those included in rows 040 to 070 above, which are allocated to SA exposure classes in accordance with Article 112 CRR for the purposes of calculating own funds requirements.
In FINREP skal »gældsinstrumenter« omfatte »gældsbeviser« samt »lån og forskud«.
Exposures to General governments that shall be risk-weighted in accordance with Part Three, Title II, Chapter 3 CRR, including exposures from the non-trading book for which the risk-weighting in accordance with that Chapter addresses counterparty credit risk.