natgillin/translations-raw huggingface dataset:
Definitioner og generelle instrukser til brug i forbindelse med LE-indberetning
other commitments given.
»Gruppe af indbyrdes forbundne kunder« er defineret i artikel 4, stk. 1, nr. 39), i CRR.
Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.
»Uregulerede enheder i den finansielle sektor« er defineret i artikel 142, stk. 1, nr. 5), i CRR.
In template 18 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
»Institut« er defineret i artikel 4, stk. 1, nr. 3), i CRR.
For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Eksponeringer mod »privatretlige sammenslutninger« indberettes.
For the purpose of template 18, an exposure is “past-due” where it meets the criteria of paragraph 96 of this Part.
Institutter skal desuden lægge kreditbeløbene for privatretlige sammenslutninger til hver partners gæld.
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
Eksponeringer mod privatretlige sammenslutninger med kvoter opdeles eller henføres til partnerne i henhold til deres respektive kvoter.
A commitment shall be considered as a non-performing exposure for its nominal amount where, drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
Visse konstruktioner (f.eks. fælles konti, grupper af arvinger og lån optaget ved hjælp af stråmænd), der i realiteten fungerer som privatretlige sammenslutninger, skal indberettes på samme måde.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the guaranteed party, including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 213.
Aktiver og ikkebalanceførte poster anvendes uden risikovægte eller risikograder, jf. artikel 389 i CRR.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Kreditkonverteringsfaktorer anvendes ikke på ikkebalanceførte poster.
Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (“transaction based”) or as non-performing for the overall exposure to a given debtor (“debtor based”).
»Eksponeringer« er defineret i artikel 389 i CRR.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
enhver aktivpost eller ikkebalanceført post uden for handelsbeholdningen og i handelsbeholdningen, inklusive poster omhandlet i artikel 400 i CRR, men eksklusive poster omhandlet i artikel 390, stk. 6, litra a)-d), i CRR.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of that Article shall be applied;
»indirekte eksponeringer« er de eksponeringer, der er henført til garantistilleren for eller udstederen af sikkerheden i stedet for den umiddelbare låntager, jf. artikel 403 i CRR.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
[Disse definitioner må på ingen måde afvige fra definitionerne i basisretsakten.]
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Virkningen af fuld eller delvis anvendelse af undtagelser og anerkendte kreditrisikoreduktionsteknikker i forbindelse med beregning af eksponeringer med henblik på artikel 395, stk. 1, i CRR er beskrevet i artikel 399-403 i CRR.
Exposures shall be considered to have ceased being non-performing where all of the following conditions are met:
Omvendte genkøbsaftaler, der er omfattet af indberetning vedrørende store eksponeringer, indberettes i overensstemmelse med artikel 402, stk. 3, i CRR.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification according to the applicable accounting framework and Article 178 of the CRR respectively;
Hvis kriterierne i artikel 402, stk. 3, i CRR er opfyldt, skal instituttet indberette store eksponeringer mod tredjeparter, der svarer til størrelsen af den fordring, som modparten har på tredjeparten, i stedet for eksponeringens tilsvarende størrelse mod modparten.
the situation of the debtor has improved to the extent that full repayment, according to the original or where applicable the modified conditions, is likely to be made;
Ikkeinstitutter
the debtor does not have any amount past-due by more than 90 days.
Artikel 395, stk. 1, artikel 458, stk. 2, litra d), nr. ii), artikel 458, stk. 10, og artikel 459, litra b), i CRR.
An exposure shall remain classified as non-performing while the conditions in points (a), (b) and (c) of paragraph 228 of this Part of this Annex are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Størrelsen af den gældende grænse for andre modparter end institutter skal indberettes.
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure.
Dette beløb er lig med 25 % af det justerede kapitalgrundlag, som indberettes i række 226 i skema 4 i bilag I, medmindre en mere restriktiv procentdel finder anvendelse som følge af anvendelsen af nationale foranstaltninger i overensstemmelse med artikel 458 i CRR eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i CRR.
Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure.
Størrelsen af den gældende grænse for modparter, der er institutter, skal indberettes.
Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
I henhold til artikel 395, stk. 1, i CRR skal dette beløb være følgende:
exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;
Hvis de 25 % af det justerede kapitalgrundlag overstiger 150 mio. EUR (eller en lavere grænse end 150 mio. EUR fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i CRR), indberettes 25 % af det justerede kapitalgrundlag.
one year has passed since the latest between the moment where forbearance measures were applied and the moment where exposures have been classified as non-performing;
Hvis 150 mio. EUR (eller en lavere grænse fastsat af den kompetente myndighed i overensstemmelse med artikel 395, stk. 1, tredje afsnit, i CRR) overstiger 25 % af instituttets justerede kapitalgrundlag, indberettes 150 mio. EUR (eller den lavere grænse fastsat af den kompetente myndighed).
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
Hvis instituttet har fastsat en lavere grænse for det justerede kapitalgrundlag, jf. artikel 395, stk. 1, andet afsnit, i CRR, indberettes denne grænse.
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
Disse grænser kan være strengere, hvis der anvendes nationale foranstaltninger i overensstemmelse med artikel 395, stk. 6, eller artikel 458 i CRR eller delegerede retsakter vedtaget i overensstemmelse med artikel 459, litra b), i CRR.
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
Institutter i %
The specific exit conditions referred to in points (a), (b) and (c) shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR, respectively.
Artikel 395, stk. 1, og artikel 459, litra a), i CRR.
Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of that paragraph, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met.
Det indberettede beløb skal være den absolutte grænse (indberettet i række 020) udtrykt som en procentdel af det justerede kapitalgrundlag.
The conditions shall be assessed at least on a quarterly basis.
Identifikation af modpart:
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18:
Institutter skal indberette identifikationen af alle modparter, der indsendes oplysninger om i skema C 28.00 til C 31.00.
“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:
Identifikationen af gruppen af indbyrdes forbundne kunder skal ikke indberettes, medmindre der i det nationale indberetningssystem findes en unik kode for gruppen af indbyrdes forbundne kunder.
“financial assets at amortised cost” (IFRS);
Ifølge artikel 394, stk. 1, litra a), i CRR skal institutter indberette identifikationen af den modpart, de har en stor eksponering mod, jf. definitionen i artikel 392 i CRR.
“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);
Ifølge artikel 394, stk. 2, litra a), i CRR skal institutter indberette identifikationen af den modpart, de har de største eksponeringer mod (hvis modparten er et institut eller en ureguleret enhed i den finansielle sektor).
“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);
Koden er en id-kode for rækken og skal være unik for hver enkelt række i tabellen.
“Debt instruments at fair value through other comprehensive income or through equity subject to impairment” shall encompass debt instruments included in any of the following:
Koden anvendes til at identificere den enkelte modpart.
“Financial assets at fair value through other comprehensive income” (IFRS);
Formålet med denne kolonne er imidlertid at sammenkæde modpartsoplysninger i C 27.00 med eksponeringer, der indberettes i C 28.00 til C 31.00.
“Non-trading non-derivative financial assets measured at fair value to equity”, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;
Koden for gruppen af indbyrdes forbundne kunder skal ikke indberettes, medmindre der i det nationale indberetningssystem findes en unik kode for gruppen af indbyrdes forbundne kunder.
“Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment” shall encompass debt instruments included in any of the following:
Koderne skal anvendes konsistent over tid.
“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);
Sammensætningen af koden afhænger af det nationale indberetningssystem, medmindre der er fastsat ensartede koder på EU-plan.
“Financial assets designated at fair value through profit or loss” (IFRS);
Navn
“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);
Navnet skal svare til navnet på gruppen, når der indberettes en gruppe af indbyrdes forbundne kunder.
“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);
I andre tilfælde skal navnet svare til den enkelte modpart.
“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.
For en gruppe af indbyrdes forbundne kunder skal det indberettede navn være navnet på moderselskabet eller gruppens forretningsmæssige navn.
Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD).
LEI-kode
The carrying amount of any liability resulting from that designation shall not be reported in template F18.
Modpartens LEI-kode (Legal Entity Identifier).
The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.
Modpartens sektor
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
Der skal tildeles én sektor til hver modpart på grundlag af FINREP's økonomiske sektorklasser:
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
centralbanker,
The following exposures shall be identified in separate columns:
offentlig forvaltning og service
exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;
kreditinstitutter
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
investeringsselskaber som defineret i artikel 4, stk. 1, nr. 2), i CRR
“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.
andre finansielle selskaber (undtagen investeringsselskaber)
Information on collateral held and guarantees received on non-performing exposures shall be reported separately.
ikkefinansielle selskaber
Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part.
husholdninger.
The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.
For grupper af indbyrdes forbundne kunder indberettes ingen sektor.
FORBORNE EXPOSURES (19)
De økonomiske sektorer »Andre finansielle selskaber« og »Ikkefinansielle selskaber« klassificeres på grundlag af FINREP's opdeling af modparter.
For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:
For grupper af indbyrdes forbundne kunder indberettes ingen NACE-kode.
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Modpartens type
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
Artikel 394, stk. 2, i CRR.
Evidence of a concession shall include at least any of the following:
Modpartens type for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor skal angives med »I« for institutter og »U« for uregulerede enheder i den finansielle sektor.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Hvis der findes en unik kode på nationalt plan for en gruppe af indbyrdes forbundne kunder, skal denne kode indberettes som koden for gruppen af indbyrdes forbundne kunder.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Hvis der ikke findes en unik kode på nationalt plan, indberettes koden i C 27.00 for moderselskabet.
The exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Gruppe eller enkelt kunde
“Debt” shall exclude exposures held for trading.
Instituttet skal angive »1«, hvis indberetningen vedrører eksponeringer mod enkelte kunder, eller »2«, hvis indberetningen vedrører eksponeringer mod grupper af indbyrdes forbundne kunder.
“Debt” shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Transaktioner med eksponering mod underliggende aktiver
For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.
Artikel 390, stk. 7, i CRR.
The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 as defined in paragraph 233 of this Part.
I overensstemmelse med yderligere tekniske specifikationer udstedt af nationale kompetente myndigheder angives »Ja«, hvis instituttet har eksponeringer mod den indberettede modpart via en transaktion med eksponering mod underliggende aktiver.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Ellers indberettes »Nej«.
In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex.
Oprindelige eksponeringer
For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.
Artikel 24, 389, 390 og 392 i CRR.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
Definitionen og beregningen af eksponeringsværdien er fastsat i artikel 389 og 390 i CRR.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Værdiansættelsen af aktiver og ikkebalanceførte poster foretages i overensstemmelse med de regnskabsregler, som instituttet er omfattet af, jf. artikel 24 i CRR.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Eksponeringer, der fratrækkes kapitalgrundlaget, som ikke er eksponeringer ifølge artikel 390, stk. 6, litra e), angives i disse kolonner.
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Disse eksponeringer fratrækkes i kolonne 200.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
De i artikel 390, stk. 6, litra a)-d), i CRR omhandlede eksponeringer angives ikke i disse kolonner.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Oprindelige eksponeringer skal omfatte alle aktiver og ikkebalanceførte poster ifølge artikel 400 i CRR.
There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:
Undtagelserne fratrækkes med henblik på artikel 395, stk. 1, i CRR i kolonne 320.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Eksponeringer uden for handelsbeholdningen og i handelsbeholdningen medtages.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Med henblik på opdelingen af eksponeringerne i finansielle instrumenter, hvor forskellige eksponeringer, der følger af nettingaftaler, udgør en enkelt eksponering, henføres sidstnævnte til det finansielle instrument, der svarer til hovedaktivet i nettingaftalen (jf. desuden indledningen).
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Artikel 178 i CRR.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part.
Instituttet skal indberette den del af den samlede oprindelige eksponering, der svarer til de misligholdte eksponeringer.
The classification as forborne exposure shall be discontinued where all of the following conditions are met:
Direkte eksponeringer er eksponeringer med udgangspunkt i den »umiddelbare låntager«.
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
Gældsinstrumenter
a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);
Forordning (EU) nr. 1071/2013 (»ECB/2013/33«), bilag II, del 2, tabel, kategori 2 og 3.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Genkøbstransaktioner, transaktioner vedrørende ud- eller indlån af værdipapirer eller råvarer (værdipapirfinansieringstransaktioner) og margenlånetransaktioner indberettes i denne kolonne.
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.
ECB/2013/33, bilag II, del 2, tabel, kategori 4 og 5.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met: