natgillin/translations-raw huggingface dataset:
Markedsrisikoeksponeringer dækker positioner, for hvilke kapitalgrundlagskrav beregnes i overensstemmelse med del 3, afsnit IV, i CRR.
The total AVA calculated for unearned credit spreads (“AVA on CVA”) and its allocation between market price uncertainty, close-out cost or model risk AVAs under Article 12 of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Direkte eksponeringer inden for anvendelsesområdet for artikel 271 i CRR, som er omfattet af kapitalgrundlagskrav for både modpartsrisiko og markedsrisiko, indberettes både i kreditrisikorækkerne (020-155) og markedsrisikorækken (160): De eksponeringer, der følger af modpartsrisiko, indberettes i kreditrisikorækkerne, mens de eksponeringer, der følger af markedsrisiko, indberettes i markedsrisikorækken.
Column 0110: The total AVA is given for information only as its allocation between market price uncertainty, close-out cost or model risk AVAs leads to its inclusion – after taking into account diversification benefits – under the respective category level AVAs.
OPDELING AF EKSPONERINGER EFTER RESTLØBETID
Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of unearned credit spread AVAs.
Restløbetiden opgøres i antal dage mellem den kontraktlige forfaldsdato og referencedatoen for indberetning for alle positioner.
Article 105(10) CRR, Article 17 of the Delegated Regulation (EU) 2016/101 on prudent valuation
Eksponeringer mod offentlig forvaltning og service opdeles efter restløbetid og henføres til de fastsatte klasser som følger:
The total AVA calculated for investing and funding costs and its allocation between market price uncertainty, close-out cost or model risk AVAs under Article 13 of the Delegated Regulation (EU) 2016/101 on prudent valuation.
[0 – 3M [: Under 90 dage
Columns 0130 and 0140: Absolute value of fair-valued assets and liabilities included in the scope of the computation of investment and funding costs AVA.
1Å [: Lig med eller over 90 dage og under 365 dage
Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 9(2) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
[1Å – 2Å [: Lig med eller over 365 dage og under 730 dage
Absolute value of fair-valued assets and liabilities corresponding to the valuation exposures assessed to have zero AVA value under Article 10(2) or 10(3) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
[2Å – 3Å [: Lig med eller over 730 dage og under 1095 dage
(-) Diversification BenefitS
[3Å – 5Å [: Lig med eller over 1095 dage og under 1825 dage
Total diversification benefit.
[5Å– 10Å [: Lig med eller over 1825 dage og under 3650 dage
Sum of rows 0150 and 0160.
[10Å — over: Lig med eller over 3650 dage«
(-) Diversification Benefit calculated using Method 1
De data, som institutter skal angive i dette skema, skal indberettes på et akkumuleret grundlag for kalenderåret for indberetningen (dvs. siden den 1. januar i det indeværende år).
For those categories of AVA aggregated under Method 1 in accordance with Articles 9(6), 10(7) and 11(6) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation.
»Enkeltstående institutter« er ikke medlem af en koncern, og de konsoliderer sig ikke i det land, hvor de omfattet af kapitalgrundlagskrav.
(-) Diversification Benefit calculated using Method 2
BILAG III
For those categories of AVA aggregated under Method 2 in accordance with Articles 9(6), 10(7) and 11(6) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the difference between the sum of the individual AVAs and the total category level AVA after adjusting for aggregation.
»BILAG V
1.1.2.2* Memorandum item: pre-diversification AVAs reduced by more than 90 % by diversification under Method 2
INDBERETNING AF FINANSIELLE OPLYSNINGER
In the terminology of Method 2, the sum of FV – PV for all valuation exposures for which APVA < 10 % (FV – PV).
Indholdsfortegnelse
Portfolios calculated under the fall-back approach
GENERELLE INSTRUKSER
Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Referencer
For portfolios subject to the fall-back approach under Article 7(2)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation, the total AVA shall be computed as a sum of rows 0190, 0200 and 0210.
Konventioner
Relevant balance sheet and other contextual information shall be provided in columns 0130 - 0260.
Konsolidering
A description of the positions and the reason why it was not possible to apply Articles 9 to 17 of the Delegated Regulation (EU) 2016/101 on prudent valuation shall be provided in column 0270.
Porteføljeregnskaber for finansielle instrumenter
Fall-back approach; 100 % unrealised profit
Finansielle aktiver
Article 7(2)(b)(i) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Finansielle forpligtelser
Fall-back approach; 10 % notional value
Finansielle instrumenter
Article 7(2)(b)(ii) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Regnskabsmæssig bruttoværdi
Fall-back approach; 25 % of inception value
Opdeling af modparter
Article 7(2)(b)(iii) of the Delegated Regulation (EU) 2016/101 on prudent valuation
INSTRUKSER VEDRØRENDE SKEMAER
This template is to be completed only by institutions that exceed the threshold referred to in Article 4(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation at their level.
Balance
Institutions that are part of a group breaching the threshold on a consolidated basis are required to report this template only where they also exceed the threshold at their level.
Aktiver (1.1)
This template shall be used to report details of the top 20 individual model risk AVAs in terms of AVA amount that contribute to the total category level model risk AVA computed in accordance with Article 11 of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Forpligtelser (1.2)
This information corresponds to the information reported in column 0050 of template C 32.02.
Egenkapital (1.3)
The top 20 individual model risk AVAs, and corresponding product information, shall be reported in decreasing order starting from the largest individual model risk AVAs.
Resultatopgørelse (2)
Products corresponding to these top individual model risk AVAs shall be reported using the product inventory required by Article 19(3)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Totalindkomstopgørelse (3)
Where products are sufficiently homogenous with respect to the valuation model and the model risk AVA, they shall be merged and shown on one line for the purpose of maximising coverage of this template in respect of the total category level Model Risk AVA of the institution.
Opdeling af finansielle aktiver efter instrument og efter modpartens sektor (4)
The rank is a row identifier and shall be unique for each row in the table.
Opdeling af lån og forskud uden for handelsbeholdningen efter produkt (5)
It shall follow the numerical order 1, 2, 3, etc., with 1 being assigned to the highest individual model risk AVAs, 2 to the second highest and so on.
Opdeling af lån og forskud uden for handelsbeholdningen til ikkefinansielle selskaber efter NACE-koder (6)
Internal name (alpha-numerical) of the model used by the institution to identify the model.
Finansielle aktiver, der testes for værdiforringelse, og som er misligholdte (7)
The risk category (interest rates, FX, credit, equities, commodities) that most appropriately characterises the product or group of products that give rise to the model risk valuation adjustment.
Opdeling af finansielle forpligtelser (8)
Institutions shall report the following codes:
Lånetilsagn, finansielle garantier og andre forpligtelser (9)
IR – interest rates
Derivater og regnskabsmæssig sikring (10 og 11)
FX – foreign exchange
Klassificering af derivater efter risikotype
CR – credit
Beløb, der skal indberettes for derivater
EQ – equities
Derivater klassificeret som »økonomiske sikringer«
CO – commodities
Fordeling af derivater efter modpartens sektor
Internal name (alpha-numerical) for the product or group of products, in line with the product inventory required by Article 19(3)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation, that is valued using the model.
Regnskabsmæssig sikring i henhold til nationale almindeligt anerkendte regnskabsprincipper (11.2)
OBSERVABILITY
Værdi, der skal indberettes for sikringsinstrumenter, som ikke er derivater (11.3 og 11.3.1)
Number of price observations for the product or group of products in the last 12 months that meet either of the following criteria:
Sikrede poster i dagsværdisikringer (11.4)
The price observation is a price at which the institution has conducted a transaction
Bevægelser i hensættelser til kredittab (12)
It is a verifiable price for an actual transaction between third parties
Bevægelser i hensættelser til kredittab og værdiforringelse af aktieinstrumenter, i henhold til nationale almindeligt anerkendte regnskabsprincipper baseret på BAD-direktivet (12.0)
The price is obtained from a committed quote.
Bevægelser i hensættelser til kredittab i henhold til IFRS (12.1)
Institutions shall report one of the following values: “none”, “1-6”, “6-24”, “24-100”, “100+”.
Overførsler mellem værdiforringelsesfaser (bruttobeløb) (12.2)
Article 11(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation
Modtagne sikkerhedsstillelser og garantier (13)
Individual model risk AVA before diversification benefit, but after portfolio netting where relevant.
Opdeling af sikkerhedsstillelser og garantier efter lån og forskud, som ikke besiddes med handelshensigt (13.1)
OF WHICH: USING EXPERT-BASED APPROACH
Sikkerhedsstillelse opnået gennem overtagelse i perioden [som besiddes på indberetningsdatoen] (13.2)
Amounts in column 0050 that have been calculated under the expert-based approach as defined in Article 11(4) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Sikkerhedsstillelse opnået gennem overtagelse [materielle aktiver], akkumuleret (13.3)
OF WHICH: AGGREGATED USING METHOD 2
Dagsværdihierarki: Finansielle instrumenter til dagsværdi (14)
Amounts in column 0050 that have been aggregated under Method 2 of Annex to the Delegated Regulation (EU) 2016/101 on prudent valuation.
Ophør af indregning og finansielle forpligtelser, der er knyttet til overførte finansielle aktiver (15)
This corresponds to FV – PV in the terminology of the Annex.
Opdeling af udvalgte poster i resultatopgørelsen (16)
The contribution towards the total category level AVA for model risk, as computed according to Article 11(7) of the Delegated Regulation (EU) 2016/101 on prudent valuation, of individual model risk AVAs that are aggregated using Method 2 of the Annex to the Delegated Regulation (EU) 2016/101 on prudent valuation.
Renteindtægter og -omkostninger efter instrument og modpartens sektor (16.1)
This corresponds to APVA in the terminology of the Annex.
Gevinster eller tab ved ophør af indregning af finansielle aktiver og forpligtelser, der ikke måles til dagsværdi gennem resultatet, efter instrument (16.2)
0090 -0100
Gevinster og tab på finansielle aktiver og forpligtelser, som besiddes med handel for øje, finansielle aktiver og finansielle forpligtelser i handelsbeholdningen efter instrument (16.3)
Absolute value of fair-valued assets and liabilities valued using the model reported in column 0010 as stated in the financial statements under the applicable framework.
Gevinster og tab på finansielle aktiver og forpligtelser, som besiddes med handel for øje, finansielle aktiver og finansielle forpligtelser i handelsbeholdningen efter risiko (16.4)
Absolute value of fair-valued assets valued using the model reported in column 0010 as stated in the financial statements under the applicable framework.
Gevinster eller tab på finansielle aktiver uden for handelsbeholdningen, der skal måles til dagsværdi gennem resultatet, efter instrument (16.4.1)
Absolute value of fair-valued liabilities valued using the model reported in column 0010 as stated in the financial statements under the applicable framework.
Gevinster eller tab på finansielle aktiver og forpligtelser klassificeret til dagsværdi gennem resultatet, fordelt på instrument (16.5)
The sum of unadjusted difference amounts (“IPV difference”) calculated at the month end closest to the reporting date under the independent price verification process performed in accordance with Art 105(8) of CRR, with respect to the best available independent data for the corresponding product or group of products.
Gevinster eller tab ved regnskabsmæssig sikring (16.6)
Only results that have been calibrated from prices of instruments that would be mapped to the same product (output testing) shall be included here.
Værdiforringelse af ikkefinansielle aktiver (16.7)
Input testing results from market data inputs that are tested against levels that have been calibrated from different products shall not be included.
Afstemning mellem bogføring og konsolidering i henhold til CRR (17)
The percentage of those positions mapped to the model weighted by model risk AVA that is covered by the output IPV testing results given in column 0110.
Misligholdte eksponeringer (18)
0130 – 0140
Eksponeringer med henstand (19)
Fair Value adjustments as defined in columns 0190 and 0240 of template C 32.02 that have been applied to the positions mapped to the model in column 0010.
Geografisk opdeling (20)
Adjustments as defined in column 0260 of template C 32.02 that have been applied to the positions mapped to the model in column 0010.
Geografisk opdeling efter modpartens hjemsted (20.4-20.7)
Institutions that are part of a group breaching the threshold on a consolidated basis shall report this template only where they also exceed the threshold at their level.
Porteføljeadministration, deponeringstjenester og andre serviceydelser (22)
This information shall correspond to the information reported in column 0070 of template C 32.02.
Gebyr- og provisionsindtægter og -omkostninger efter aktivitet (22.1)
The top 20 concentrated positions AVAs, and corresponding product information, shall be reported in decreasing order starting from the largest individual concentrated positions AVAs.
Aktiver involveret i de leverede tjenester (22.2)
Products corresponding to these top individual concentrated positions AVAs shall be reported using the product inventory required by Article 19(3)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Kapitalandele i ukonsoliderede, strukturerede enheder (30)
Positions that are homogenous in terms of AVA calculation methodology shall be aggregated where this is possible in order to maximise the coverage of this template.
Nærtstående parter (31)
It shall follow the numerical order 1, 2, 3, etc., with 1 being assigned to the highest concentrated positions AVAs, 2 to the second highest and so on.
Nærtstående parter gæld til og tilgodehavender fra (31.1)
The risk category (interest rates, FX, credit, equities, commodities) that most appropriately characterises the position.
Nærtstående parter omkostninger og indtægter genereret af transaktioner med (31.2)
IR – Interest Rates
Selskabsstruktur (40)
FX – Foreign exchange
Selskabsstruktur: »instrument-for-instrument« (40.2)
EQ – Equities
Dagsværdi (41)
CO – Commodities
Dagsværdihierarki: finansielle instrumenter til amortiseret kostpris (41.1)
Internal name for the product or group of products in line with the product inventory required by Article 19(3)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Brug af dagsværdimuligheden (41.2)
Internal name of the underlying, or underlyings, in the case of derivatives or of the instruments in the case of non-derivatives.
Materielle og immaterielle aktiver: regnskabsmæssig værdi efter målemetoden (42)
CONCENTRATED POSITION SIZE
Hensættelser (43)
Size of the individual concentrated valuation position identified according to Article 14(1)(a) of the Delegated Regulation (EU) 2016/101 on prudent valuation, expressed in the unit described in column 0050.
Ydelsesbaserede pensionsordninger og personaleydelser (44)
Unit of size measure used internally as part of the identification of the concentrated valuation position to compute the concentrated position size referred in column 0040.
Komponenter af nettoaktiver og -forpligtelser i ydelsesbaserede pensionsordninger (44.1)
In the case of positions in bonds or equity, please report the unit used for internal risk management, such as “number of bonds”, “number of shares” or “market value”.
Bevægelser i ydelsesbaserede pensionsforpligtelser (44.2)
In the case of position in derivatives, please report the unit used for internal risk management, such as “PV01; EUR per 1 basis point parallel yield curve shift”.
Memorandumposter [vedrørende personaleomkostninger] (44.3)
Market value of the position.
Opdeling af udvalgte poster på resultatopgørelsen (45)
The prudent exit period in number of days estimated under Art 14(1)(b) of the Delegated Regulation (EU) 2016/101 on prudent valuation.
Gevinster eller tab på finansielle aktiver og forpligtelser klassificeret til dagsværdi gennem resultatet, efter porteføljeregnskab (45.1)
CONCENTRATED POSITIONS AVA
Gevinster eller tab ved ophør af indregning af ikkefinansielle aktiver (45.2)
The concentrated positions AVA amount calculated according to Article 14(1) of the Delegated Regulation (EU) 2016/101 on prudent valuation for the individual concentrated valuation position concerned.
Andre driftsindtægter og -omkostninger (45.3)
CONCENTRATED POSITION FAIR VALUE ADJUSTMENT
Opgørelse af egenkapitalbevægelser (46)
The amount of any fair value adjustments taken to reflect the fact that the aggregate position held by the institution is larger than the normal traded volume or larger than position sizes and on which quotes or trades, which are used to calibrate the price or inputs used by the valuation model, are based.
SAMMENSTILLING AF EKSPONERINGSKLASSER OG MODPARTSSEKTORER
The amount reported shall correspond to the amount that has been applied to the individual concentrated valuation position concerned.
DEL 1
The sum of unadjusted difference amounts (“IPV difference”) calculated at the month end closest to the reporting date under the independent price verification process performed in accordance with Art 105(8) of CRR, with respect to the best available independent data for the individual concentrated valuation position concerned.
REFERENCER
Unadjusted difference amounts shall refer to unadjusted differences between the valuations generated by the trading system and the valuations assessed during the monthly IPV process.
Dette bilag indeholder yderligere instrukser vedrørende skemaerne for finansielle oplysninger (»FINREP«) i bilag III og IV til denne forordning.
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.
Dette bilag supplerer instrukserne, der er anført i form af referencer i skemaerne i bilag III og IV.
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.
Institutter, der anvender nationale regnskabsstandarder, der er i overensstemmelse med IFRS (»forenelige nationale almindeligt anerkendte regnskabsprincipper«), skal anvende de fælles instrukser og d IFRS-instrukserne i dette bilag, medmindre andet er anført.
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 CRR to counterparty sector “General governments”.
Dette berører ikke overensstemmelse mellem de forenelige nationale almindeligt anerkendte regnskabsprincipper og kravene i BAD-direktivet.
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.
Institutter, der anvender nationale almindeligt anerkendte regnskabsprincipper, der ikke er forenelige med IFRS, eller som endnu ikke er gjort forenelige med kravene i IFRS 9, skal anvende de fælles instrukser og BAD-instrukserne i dette bilag, medmindre andet er anført.
The allocation of exposures to exposure classes or jurisdictions shall be made without considering credit mitigation techniques and in particular without considering substitution effects.
De datapunkter, der identificeres i skemaerne, skal udformes i overensstemmelse med reglerne for anerkendelse, udligning og værdiansættelse i de gældende regnskabsregler som defineret i artikel 4, stk. 1, nr. 77), i forordning (EU) nr. 575/2013.
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.
Institutter skal kun indsende de dele af skemaerne, der vedrører:
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.
aktiver, forpligtelser, egenkapital, indtægter og omkostninger, der anerkendes af instituttet
The scope of the GOV template covers on, off-balance sheet and derivatives direct exposures to “General governments” in the banking and trading book.
ikkebalanceførte eksponeringer og aktiviteter, som instituttet er involveret i
In addition a memorandum item on indirect exposures in the form of credit derivatives sold on general government exposures is also requested.
transaktioner gennemført af instituttet
An exposure is a direct exposure when the immediate counterparty is an entity covered by the definition of “General governments”.
valideringsregler, herunder metoder til estimering af hensættelser for kreditrisiko, som instituttet anvender.
The template is divided in two sections.
For så vidt angår bilag III og IV samt dette bilag, gælder følgende forkortelser:
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
»IAS« eller »IFRS«: »internationale regnskabsstandarder« som defineret i artikel 2 i forordning (EU) nr. 1606/2002 (IAS-forordningen), som Kommissionen har vedtaget
DIRECT EXPOSURES
»ECB BSI-forordningen« eller »ECB/2013/33«: Den Europæiske Centralbanks forordning (EF) nr. 1071/2013
010-140
»NACE-forordning«: Europa-Parlamentets og Rådets forordning (EF) nr. 1893/2006
ON-BALANCE SHEET EXPOSURES
»BAD-direktivet«: Rådets direktiv 86/635/EØF
Prudent valuation adjustments shall not reduce the gross carrying amount of trading and non-trading exposures measured at fair value.
»Regnskabsdirektivet«: direktiv 2013/34/EU
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.
»nationale almindeligt anerkendte regnskabsprincipper«: nationale almindeligt anerkendte regnskabsprincipper udviklet under BAD-direktivet
When the institution has a short position for the same residual maturity, the same immediate counterparty that is denominated in the same currency, the carrying amount of the short position shall be netted against the carrying amount of the direct position.
»SMV«: mikrovirksomheder og små og mellemstore virksomheder som defineret i Kommissionens henstilling C(2003) 1422
This net amount shall be considered as zero when it is a negative amount.
»ISIN-kode«: internationalt identifikationsnummer for værdipapirer (International Securities Identification Number) bestående af 12 alfanumeriske tegn, som knyttes til et værdipapir, og som entydigt identificerer værdipapiret
The sum of the columns 030 to 120 minus column 130 must be reported.