natgillin/translations-raw huggingface dataset:
BILAG VI
Furthermore, where sale accounting is achieved for an SFT under the applicable accounting framework, institutions shall reverse all sales-related accounting entries.
»BILAG XVI
Institutions shall instead include this in 090,020.
SKEMAER FOR INDBERETNING AF AKTIVBEHÆFTELSE
Securities financing transactions covered by a master netting agreement – Add-on for SFT
SKEMAER FOR AKTIVBEHÆFTELSE
Articles 206 of the CRR
DEL A — OVERSIGT OVER BEHÆFTELSE
For SFTs, including those that are off-balance sheet, that are covered by a netting agreement that meets the requirements in Article 206 of the CRR, institutions shall form netting sets.
DET INDBERETTENDE INSTITUTS AKTIVER
For each netting set, institutions shall calculate the add-on for current counterparty exposure (CCE) in accordance with the formula
MODTAGET SIKKERHEDSSTILLELSE
Where
EGNE DÆKKEDE OBLIGATIONER OG VÆRDIPAPIRER MED SIKKERHED I AKTIVER (ABS), SOM ER UDSTEDT OG ENDNU IKKE STILLET SOM PANT
i = each transaction included in the netting set.
BEHÆFTELSESKILDER
E i = for transaction i, the value Ei as defined in Article 220(3) of the CRR.
DEL B — LØBETIDSDATA
C i = for transaction i, the value Ci as defined in Article 220(3) of the CRR.
LØBETIDSDATA
Institutions shall aggregate the outcome of this formula for all netting sets and report the result in this cell.
DEL C — BETINGET BEHÆFTELSE
SFTs not covered by a master netting agreement – Accounting balance sheet value
BETINGET BEHÆFTELSE
The accounting balance sheet value under the applicable accounting framework of SFTs that are not covered by a master netting agreement eligible under Article 206 of the CRR where the contracts are recognised as assets on the balance sheet.
DEL D — DÆKKEDE OBLIGATIONER
SFTs not covered by a master netting agreement — Accounting value assuming no netting or other CRM
UDSTEDELSE AF DÆKKEDE OBLIGATIONER
The accounting balance sheet value under the applicable accounting framework of SFTs that are not covered by a master netting agreement eligible under Article 206 of the CRR where the contracts are recognised as assets on the balance sheet assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
DEL E — AVANCEREDE DATA
SFTs not covered by a master netting agreement – Add-on for SFT
AVANCEREDE DATA.
For SFTs, including those that are off-balance sheet, that are not covered by a master netting agreement eligible under Article 206 of the CRR, institutions shall form sets that consist of all assets included in a transaction (i.e. each SFT is treated as its own set), and shall determine for each set the add-on for current counterparty exposure (CCE) in accordance with the formula
DEL I
E=, the value Ei as defined in Article 220(3) of the CRR.
DEL II
C=, the value Ci as defined in Article 220(3) of the CRR.
F 32.01 — DET INDBERETTENDE INSTITUTS AKTIVER (AE-ASS)
Institutions shall aggregate the outcome of this formula for all of above-mentioned sets and report the result in this cell.
Regnskabsmæssig værdi af behæftede aktiver
Other assets – Accounting balance sheet value
Dagsværdi af behæftede aktiver
The accounting balance sheet value under the applicable accounting framework of all assets other than contracts listed in Annex II of the CRR, credit derivatives and SFTs.
Regnskabsmæssig værdi af ubehæftede aktiver
Other assets – Accounting value assuming no netting or other CRM
Dagsværdi værdi af ubehæftede aktiver
The accounting balance sheet value under the applicable accounting framework of all assets other than contracts listed in Annex II of the CRR, credit derivatives and SFTs assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
heraf: udstedt af andre enheder i koncernen
Low risk off-balance sheet items in the RSA; of which – nominal value
heraf: belånbare i centralbanker
Article 111 of the CRR
Det indberettende instituts aktiver
This cell provides the nominal value of off-balance sheet items that would be assigned a 0 % credit conversion factor under the Standardised Approach to credit risk.
Lån på anfordring
This value shall not be reduced by specific credit risk adjustments.
Gældsværdipapirer
Revolving retail exposures; of which – Nominal value
heraf: dækkede obligationer
Articles 111 and 154(4) of the CRR
heraf: værdipapirer med sikkerhed i aktiver
This cell provides the nominal value of off-balance sheet qualifying revolving retail exposures that meet the conditions set in points (a) to (c) of Article 154(4) of the CRR.
heraf: udstedt af offentlig forvaltning og service
This covers all exposures that are to individuals, are revolving and unconditionally cancellable as described in point (b) of Article 149 of the CRR, and are in total limited to EUR 100000 per obligor.
heraf: udstedt af finansielle selskaber
Unconditionally cancellable credit cards commitments – Nominal value
heraf: udstedt af ikkefinansielle selskaber
This cell provides the nominal value of credit cards commitments that are unconditionally cancellable at any time by the institution without prior notice (UCC) that would receive a 0 % credit conversion factor under the Standardised Approach to credit risk.
Lån og forskud, bortset fra lån på anfordring
Institutions shall not include in this cell credit commitments that effectively provide for automatic cancellation due to deterioration in a borrower’s creditworthiness but are not UCC.
heraf: realkreditlån
Non revolving unconditionally cancellable commitments – Nominal value
F 32.02 — MODTAGET SIKKERHEDSSTILLELSE (AE-COL)
It provides the nominal value of other commitments that are unconditionally cancellable at any time by the institution without prior notice (UCC) and that would receive a 0 % credit conversion factor under the Standardised Approach to credit risk.
Dagsværdi af behæftede modtagne sikkerheder eller egne udstedte gældsværdipapirer
Medium/low risk off-balance sheet items under the RSA – Nominal value
Ubehæftet
This cell provides the nominal value of off-balance sheet items that would be assigned a 20 % credit conversion factor under the Standardised Approach to credit risk.
Dagsværdi af modtagne sikkerheder eller egne udstedte gældsværdipapirer, som kan behæftes
Medium risk off-balance sheet items under the RSA – Nominal value
Nominel værdi af modtagne sikkerheder eller egne udstedte gældsbeviser, som ikke kan behæftes
This cell provides the nominal value of off-balance sheet items that would be assigned a 50 % credit conversion factor under the Standardised Approach to credit risk.
Sikkerheder modtaget af det indberettende institut
Full risk off-balance sheet items under the RSA – Nominal value
Andre modtagne sikkerheder
This cell provides the nominal value of off-balance sheet items that would be assigned a 100 % credit conversion factor under the Standardised Approach to credit risk.
Egne udstedte gældsværdipapirer, bortset fra egne dækkede obligationer eller ABS
(memo item) Drawn amounts of revolving retail exposures – Nominal value
SAMLEDE AKTIVER, MODTAGET SIKKERHEDSSTILLELSE OG EGNE UDSTEDTE GÆLDSVÆRDIPAPIRER
Article 154(4) of the CRR
F 32.03 — EGNE DÆKKEDE OBLIGATIONER OG VÆRDIPAPIRER MED SIKKERHED I AKTIVER (ABS), SOM ER UDSTEDT OG ENDNU IKKE STILLET SOM PANT (AE-NPL)
This cell provides the nominal value of amounts drawn on off-balance sheet revolving retail exposures.
Regnskabsmæssig værdi af den underliggende pulje af aktiver
(memo item) Drawn amounts on unconditionally cancellable credit card commitments – Nominal value
Dagsværdi af udstedte gældsværdipapirer, som kan behæftes
This cell provides the nominal value of amounts drawn on unconditionally cancellable credit card commitments.
Nominel værdi af udstedte egne gældsværdipapirer, som ikke kan behæftes
(memo item) Drawn amounts on non-revolving unconditionally cancellable commitments – Nominal value
Egne dækkede obligationer og værdipapirer med sikkerhed i aktiver, som er udstedt og endnu ikke stillet som pant
This cell provides the nominal value of amounts drawn on non-revolving unconditionally cancellable commitments.
Udstedte dækkede obligationer, som ikke er afhændet
Cash collateral received in derivatives transactions – Accounting value assuming no netting or other CRM
Værdipapirer med sikkerhed i aktiver, som er udstedt og ikke afhændet
The accounting balance sheet value under the applicable accounting framework of cash collateral received in derivatives transactions assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
Foranstillede
For the purpose of this cell, cash is defined as the total amount of cash including coins and banknotes/currency.
Mezzanin
Total amount of deposits held with central banks is included to the extent that these deposits can be withdrawn in times of stress.
F 32.04 — BEHÆFTELSESKILDER (AE-SOU)
Institutions shall not report cash on deposit with other institutions in this cell.
Modsvarende forpligtelser, eventualforpligtelser eller udlånte værdipapirer
Receivables for cash collateral posted in derivatives transactions – Accounting value assuming no netting or other CRM
Aktiver, modtagne sikkerheder og egne udstedte gældsværdipapirer, bortset fra dækkede obligationer og behæftede ABS
The accounting balance sheet value under the applicable accounting framework of receivables for cash collateral posted against derivatives transactions assuming no accounting netting or CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
heraf: fra andre enheder i koncernen
Institutions that are permitted under the applicable accounting framework to net the receivable for cash collateral posted against the related derivative liability (negative fair value) and that elect to do so shall reverse out the netting and report the net cash receivable.
heraf: genanvendte modtagne sikkerheder
Securities received in an SFT that are recognised as an asset – Accounting value assuming no netting or other CRM
heraf: egne behæftede gældsværdipapirer
The accounting balance sheet value under the applicable accounting framework of securities received in an SFT that are recognised as an asset under the applicable accounting framework assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
Regnskabsmæssig værdi af udvalgte finansielle forpligtelser
SFT cash conduit lending (cash receivables) – Accounting value assuming no netting or other CRM
heraf: over-the-counter
The accounting balance sheet value under the applicable accounting framework of the cash receivable for the cash on-lent to the securities owner in a qualifying cash conduit lending transaction (CCLT) assuming no accounting netting or other CRM effects (i.e. any effects of accounting netting or CRM that have affected the accounting value shall be reversed).
Indskud
Institutions shall not report in this cell cash on deposit with other institutions.
Genkøbsaftaler
A CCLT is defined as a combination of two transactions where an institution borrows securities from the securities owner and on-lends securities to the securities borrower.
heraf: centralbanker
Concurrently, the institution receives cash collateral from the securities borrower and on-lends the cash received to the securities owner.
Indskud med sikkerhed, bortset fra genkøbsaftaler
A qualifying CCLT shall comply with all the following conditions:
Udstedte gældsværdipapirer
both of the individual transactions which comprise the qualifying CCLT shall be effected on the same trade date, or for international transactions adjacent business days;
heraf: dækkede udstedte obligationer
where its comprising transactions do not specify a maturity, the institution shall have the legal right to close out either side of the CCLT, that is both of its comprising transactions, at any time and without prior notice;
heraf: udstedte værdipapirer med sikkerhed i aktiver
where its comprising transactions specify a maturity, the CCLT shall not give rise to maturity mismatches for the institution; the institution shall have the legal right to close out either side of the CCLT, that is both of its comprising transactions, at any time and without prior notice;
Andre behæftelseskilder
it does not give rise to any other incremental exposures.
Nominel værdi af modtagne låneforpligtelser
Exposures that can benefit from treatment under Article 113(6) of the CRR – Leverage ratio exposure amount hypothetically exempted
Nominel værdi af modtagne finansielle garantier
The amount of total leverage ratio exposure that would be exempted if competent authorities would to the fullest extent grant permission to exempt exposures for which all the conditions set out in points (a) to (e) of Article 113(6) of the CRR are met and for which approval laid down in Article 113(6) of the CRR has been provided.
Dagsværdi af lån af værdipapirer med ikkekontant sikkerhedsstillelse
If the competent authority already grants permission to the fullest extent then the value in this cell equals that in LRCalc;250;010.
BEHÆFTELSESKILDER I ALT
Exposures that meet conditions in points (a) to (c) of Article 429(14) of the CRR – Leverage ratio exposure amount hypothetically exempted
Skal ikke indsættes i et skema for konsolideret grundlag
The amount of total leverage ratio exposure that would be exempted if competent authorities would to the fullest extent grant permission to exempt exposures that meet conditions in points (a) to (c) of Article 429(14) of the CRR.
Skal ikke indsættes under nogen omstændigheder
If the competent authority already grants permission to the fullest extent then the value in this cell equals that in LRCalc;260;010.
F 33.00 — LØBETIDSDATA (AE-MAT)
C 41.00 – On- and off-balance sheet items – additional breakdown of exposures (LR2)
Åben løbetid
Template LR2 provides information on additional breakdown items of all on- and off-balance sheet exposures belonging to the non-trading book and of all exposures of the trading book subject to counterparty credit risk.
Dag-til-dag
The breakdown is in accordance with the risk weights applied under the credit risk section of the CRR.
>1 dag <=1 uge
The information is derived differently for exposures under respectively the Standardised and the IRB Approach.
>1 uge <=2 uger
For exposures supported by CRM techniques implying the substitution of the risk weighting of the counterparty with the risk weighting of the guarantee, institutions shall refer to the risk weight after the substitution effect.
>2 uger <=1 måned
Under the IRB Approach, institutions shall proceed with the following calculation: for exposures (other than those for which specific regulatory risk weights are provided for) belonging to each obligor grade, the risk weight shall be derived by dividing the risk weighted exposure obtained from the risk weight formula or the supervisory formula (for credit risk and securitisations exposures, respectively) by the exposure value after taking into account inflows and outflows due to CRM techniques with substitution effect on the exposure.
>1 måned <=3 måneder
Under the IRB Approach, exposures classified as in default shall be excluded from 020;010 to 090;010 and included in 100;010.
>3 måneder <=6 måneder
Under the Standardised Approach, exposures falling under Article 112(j) of the CRR shall be excluded from 020;020 to 090;020 and included in 100;020.
>6 måneder <=1 år
Under both approaches, institutions shall consider exposures deducted from the regulatory capital as being applied a 1250 % risk weight.
>1 år <=2 år
Total on- and off-balance sheet exposures belonging to the non-trading book as well as exposures of the trading book subject to counterparty credit risk (breakdown in accordance with the risk weight):
>2 år <=3 år
This is the sum of 020:* to 100;*.
3 år <=5 år
Exposures with a 0 % risk weight.
5 år <=10 år
> 0 % and ≤ 12 %
>10 år
Exposures with a risk weight included within a range of risk weights strictly greater than 0 % and smaller than or equal to 12 %.
Passivers restløbetid
> 12 % and ≤ 20 %
Behæftede aktiver
Exposures with a risk weight included within a range of risk weights strictly greater than 12 % and smaller than or equal to 20 %.
Modtagne sikkerheder, som genanvendes (modtagelse)
> 20 % and ≤ 50 %
Modtagne sikkerheder, som genanvendes (genanvendelse)
Exposures with a risk weight included within a range of risk weights strictly greater than 20 % and smaller than or equal to 50 %.
F 34.00 — BETINGET BEHÆFTELSE (AE-CONT)
> 50 % and ≤ 75 %
Betinget behæftelse
Exposures with a risk weight included within a range of risk weights strictly greater than 50 % and smaller than or equal to 75 %.
A. Et fald på 30 % i de behæftede aktivers dagsværdi
> 75 % and ≤ 100 %
B. Nettovirkning af en nedskrivning på 10 % af valutaer af væsentlig betydning
Exposures with a risk weight included within a range of risk weights strictly greater than 75 % and smaller than or equal to 100 %.
Supplerende beløb for behæftede aktiver
> 100 % and ≤ 425 %
Valuta af væsentlig
Exposures with a risk weight included within a range of risk weights strictly greater than 100 % and smaller than or equal to 425 %.
betydning 1
> 425 % and ≤ 1250 %
betydning 2
Exposures with a risk weight included within a range of risk weights strictly greater than 425 % and smaller than or equal to 1250 %.
betydning n
Under the Standardised Approach, exposures falling under Article 112(j) of the CRR.
F 35.00 — UDSTEDELSE AF DÆKKEDE OBLIGATIONER (AE-CB)
Under the IRB approach, all exposures with a PD of 100 % are exposures in default.
z-akse
(memo item) Low-risk off-balance sheet items or off-balance sheet items attracting a 0 % conversion factor under the solvency ratio
ID for sikkerhedspuljen (åben)
Low risk off-balance sheet items in accordance with Article 111 of the CRR and off-balance sheet items attracting a 0 % conversion factor in accordance with Article 166 of the CRR.
Overholdelse af artikel 129 i CRR?
On- and off-balance sheet exposures (SA exposures)
Forpligtelser vedrørende dækkede obligationer
On- and off-balance sheet exposure values after taking into account value adjustments, all CRM and credit conversion factors, as calculated under Title II, Chapter 2, Part Three of the CRR.
Dækningspulje
On and off-balance sheet exposures (IRB exposures)
Indberetningsdato
On- and off-balance sheet exposures values in accordance with Article 166 of the CRR and the first sentence of the second subparagraph of Article 230(1) of the CRR, after taking into account outflows and inflows due to CRM techniques with substitution effects on the exposure.
+ 6 måneder
For off-balance sheet items, institutions shall apply the conversion factors as defined in Article 166(8) to (10) of the CRR.
+ 12 måneder
Nominal value
+ 2 år
Exposure values of off-balance sheet items as defined in Articles 111 and 166 of the CRR without the application of conversion factors.
+ 5 år
C 42.00 – Alternative definition of capital (LR3)
+ 10 år
Template LR3 provides information on the capital measures needed for the review of Article 511 of the CRR.
Derivatpositioner i sikkerhedspuljen med negativ markedsværdi opgjort netto
Common Equity Tier 1 capital – fully phased-in definition
Ekstern kreditvurdering af den dækkede obligation
Article 50 of the CRR
+ 6 måneder
This is the amount of CET1 capital as defined in Article 50 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
Derivatpositioner i sikkerhedspuljen med positiv markedsværdi opgjort netto
Common Equity Tier 1 capital – transitional definition
Beløb i dækningspuljen, som overstiger kravene om minimumsdækning
This is the amount of CET1 capital as calculated defined in Article 50 of the CRR, after taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
[JA/NEJ]
Total own funds – fully phased-in definition
Hvis JA, anføres dækningspuljens primære aktivklasse
Article 72 of the CRR
i henhold til den relevante vedtægtsmæssige ordning for dækkede obligationer
This is the amount of own funds as defined in Article 72 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
i henhold til kreditvurderingsbureauernes metode for opretholdelse af den eksterne kreditvurdering af dækkede obligationer
Total own funds – transitional definition
Kreditvurderingsbureau 1
This is the amount of own fund as defined in Article 72 of the CRR, after taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
Kreditvurdering 1
Asset amount deducted – from CET1 items – fully phased-in definition
Kreditvurderingsbureau 2
It includes the amount of regulatory adjustments to CET1 items that adjust the value of an asset and which are required by:
Kreditvurdering 2
Articles 36 to 47 of the CRR,
Kreditvurderingsbureau 3
as applicable
Kreditvurdering 3
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, without taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
Nutidsværdi (swap)/Markedsværdi
To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in LRCalc;10;10 to LRCalc;260;10, nor shall they report any adjustment that does not deduct the value of a specific asset.
Aktivspecifik værdi
As these adjustments reduce the total own funds, they shall be reported as a negative figure.
F 36.01 — AVANCEREDE DATA.
Asset amount deducted – from CET1 items – transitional definition
DEL I (AE-ADV-1)
It includes the amount of regulatory adjustments from CET1 that adjust the value of an asset and which are required by:
Behæftelseskilder
Institutions shall take into account the exemptions, alternatives and waivers to such deductions laid down in Articles 48, 49 and 79 of the CRR, in addition taking into account the derogation laid down in Chapters 1 and 2 of Part Ten of the CRR.
Aktiver/passiver
Asset amount deducted – from own funds items – fully phased-in definition
Sikkerhedsstillelsestype — Klassificering efter aktivtype
It includes the amount of regulatory adjustments from own funds items that adjust the value of an asset and which are required by:
Gældsværdipapirer
Articles 56 to 60 of the CRR, or
aktiver
Articles 66 to 70 of the CRR,
heraf: udstedt af ikkefinansielle selskaber
To avoid double counting, institutions shall not report adjustments already applied pursuant to Article 111 of the CRR when calculating the exposure value in rows LRCalc;10;10 to LRCalc;260;10, nor shall they report any adjustment that does not deduct the value of a specific asset.
Centralbanker og offentlig forvaltning og service
Asset amount deducted – from own funds items – transitional definition
Finansielle selskaber
C 43.00 – Alternative breakdown of leverage ratio exposure measure components (LR4)
Ikkefinansielle selskaber
Institutions shall report the leverage ratio exposure values in LR4 after the application of exemptions, as applicable, referred to in the following LRCalc cells: 050;010, 080;010, 100;010, 120;010, 220; 010, 250;010 and 260;010.
Centralbankfinansiering (alle typer, herunder f.eks. genkøbsaftaler)
In order to avoid double-counting, institutions shall uphold the equation referred to in the following paragraph: