natgillin/translations-raw huggingface dataset:
I tilfælde af indirekte eksponeringer baseres fordelingen mellem løbetidskurve på løbetiden for de garanterede operationer, der genererer den direkte eksponering.
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
Hvis en eksponering eller en del af en eksponering skal anses for at være misligholdt, og indberettes som sådan i skema C 28.00 (LE 2, kolonne 050) og C 29.00 (LE 3, kolonne 060), skal den forventede afvikling af den misligholdte eksponering henføres til de respektive løbetidskurve på følgende måde:
“LEI code” shall include the LEI code of the investee.
Når den indberettende enhed, på trods af misligholdelsen, har et klart overblik over forventede tilbagebetalinger af eksponeringen, skal den henføre dem til de respektive løbetidskurve i overensstemmelse hermed.
Where a LEI code exists for the investee it shall be reported;
Når den indberettende enhed ikke har en klar tidsplan over, hvornår misligholdte beløb betales tilbage (hvis nogensinde), skal den angive dem i kategorien »udefineret løbetid«.
“Entity code” shall include the identification code of the investee.
C 31.00 — Løbetidskurve for de 10 største eksponeringer mod institutter og de 10 største eksponeringer mod uregulerede enheder i den finansielle sektor: detaljer om eksponeringer mod enkelte kunder inden for grupper af indbyrdes forbundne kunder (LE5)
The entity code is a row identifier and shall be unique for each row in template 40.1.
Instituttet skal bruge LE5-skemaet til at indberette data vedrørende eksponeringer mod enkelte modparter, der tilhører grupper af indbyrdes forbundne kunder, som indberettes i LE4-skemaet.
“Entity name” shall include the name of the investee;
Kolonne 010 og 020 er en sammensat id-kode for rækken og skal være unik for hver enkelt række i skemaet.
“Entry date” means the date in which the investee entered within the “scope of the group”;
Se kolonne 010 i LE3-skemaet.
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Se kolonne 020 i LE3-skemaet.
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
Løbetidskurve for eksponeringerne
“Residence of investee” means the country of residence of the investee;
Se kolonne 020-250 i LE4-skemaet.«
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
BILAG V
“NACE code” shall be provided on the basis of the principal activity of the investee.
»BILAG XI
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
INDBERETNING OM GEARING
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
Skematekster og andre konventioner
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Skematekster
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Konvention for nummerering
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Konvention for tegn
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
Opbygning og hyppighed
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
Formler til beregning af gearingsgrad
“Acquisition cost” means the amount paid by the investors;
Tærskelværdier for derivater
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
C 47.00 — Beregning af gearingsgrad (LRCalc)
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
C 40.00 — Alternativ behandling af eksponeringsmålet (LR1)
The following information shall be reported on an “instrument-by-instrument” basis:
C 41.00 — Balanceførte og ikkebalanceførte poster — yderligere opdeling af eksponeringer (LR2)
“Security code” shall include the ISIN code of the security.
C 42.00 — Alternativ definition af kapital (LR3)
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
C 43.00 — Alternativ opdeling af komponenter af eksponeringsmålet bag gearingsgraden (LR4)
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;
C 44.00 — Generelle oplysninger (LR5)
“Holding company code” shall be the identification code of the entity within the group that holds the investment.
Dette bilag indeholder yderligere instrukser vedrørende skemaerne for gearingsgraden (herefter »LR« — Leverage Ratio) i bilag X til denne forordning.
“Holding company LEI code” shall include the LEI code for the company holding the security.
Generelt består systemet af seks skemaer:
Where a LEI code exists for the holding company it shall be reported;
C47.00: Beregning af gearingsgrad (LRCalc): Beregning af gearingsgrad
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
C40.00: Skema for gearingsgrad 1 (LR1): Alternativ behandling af eksponeringsmålet
The amounts shall correspond to the security held by the related holding company.
C41.00: Skema for gearingsgrad 2 (LR2): Balanceførte og ikkebalanceførte poster — yderligere opdeling af eksponeringer
FAIR VALUE (41)
C42.00: Skema for gearingsgrad 3 (LR3): Alternativ definition af kapital
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86 shall be reported in this template.
C43.00: Skema for gearingsgrad 4 (LR4): Opdeling af komponenter af eksponeringsmålet bag gearingsgraden
Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
C44.00: Skema for gearingsgrad 5 (LR5): Generelle oplysninger.
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
For hvert skema gives der henvisninger til retsakter og yderligere detaljerede oplysninger om de mere generelle aspekter af indberetningen.
“Hybrid contracts” shall include for liabilities the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it shall include non-separated hybrid instruments in their entirely.
Dokumentet følger de konventioner for tekst, der er beskrevet i de følgende afsnit, når der henvises til kolonner, rækker og celler i skemaerne.
“Managed for credit risk” shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.
En asterisk henviser til hele rækken eller kolonnen.
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Ved valideringer i et skema, hvor kun datapunkter fra skemaet anvendes, henviser notationer ikke til et skema: Række;Kolonne.
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
Med henblik på indberetning af gearing henviser »heraf« til en post, der er en del af en kategori på et højere eksponeringsniveau, mens »memorandumpost« henviser til en separat post, der ikke er en del af en eksponeringsklasse.
“Other intangible assets” shall include all other intangible assets than goodwill.
Indberetning af begge typer celler er obligatorisk, medmindre andet angives.
PROVISIONS (43)
I dette bilag og de tilhørende skemaer anvendes følgende forkortelser:
This template shall include reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.
a. CRR, som er forkortelsen for kapitalkravsforordningen, dvs. forordning (EU) nr. 575/2013.
“Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4” shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.
b. SFT, som er forkortelsen for værdipapirfinansieringstransaktion og betyder »genkøbstransaktion, ud- og indlån af værdipapirer eller råvarer, terminsforretning og margenlån«, jf. forordning (EU) nr. 575/2013.
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
c. CRM, som er forkortelsen for kreditrisikoreduktion.
These templates shall include accumulated information of all defined benefit plans of the institution.
Alle beløb indberettes som positive tal.
Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.
En undtagelse er beløbene indberettet i LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;310;010, LRCalc;320;010, LRCalc;270;010, LRCalc;280;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010, LR3;040;010, LR3;055;010, LR3;065;010, LR3;075;010 og LR3;085;010.
Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].
Bemærk i den forbindelse, at LRCalc;050;010, LRCalc;070;010, LRCalc;080;010, LRCalc;100;010, LRCalc;120;010, LRCalc;140;010, LRCalc;210;010, LRCalc;220;010, LRCalc;240;010, LRCalc;250;010, LRCalc;260;010, LRCalc;270;010, LRCalc;280;010, LR3;055;010, LR3;065;010, LR3;075;010 og LR3;085;010 kun kan indeholde negative værdier.
“Net defined benefit assets” shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63.
Bemærk også, at LRCalc;310;010, LRCalc;320;010, LRCalc;330;010, LRCalc;340;010, LR3;010;010, LR3;020;010, LR3;030;010og LR3;040;010 kun kan indeholde positive værdier, medmindre særlige forhold gør sig gældende.
The amount of this item and the amount recognised in the memo item “Fair value of any right to reimbursement recognized as asset” shall be included in the item “Other assets” of the balance sheet.
Skemaet for gearingsgrad er opdelt i to dele.
Template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution.
Del A omfatter alle de oplysninger, der indgår i beregningen af gearingsgraden, som institutter skal indgive til de kompetente myndigheder i henhold til artikel 430, stk. 1, første afsnit, i CRR, mens del B omfatter alle de oplysninger, som institutter skal indgive i henhold til artikel 430, stk. 1, andet afsnit, i CRR (dvs. med henblik på den rapport, der er nævnt i artikel 511 i CRR).
The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.
Når oplysningerne til denne gennemførelsesmæssige tekniske standard indsamles, skal institutterne behandle aktiver under forvaltning (fiduciary assets) i overensstemmelse med artikel 429, stk. 13, i CRR.
The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.
Gearingsgraden er baseret på et kapitalmål og et samlet eksponeringsmål, som kan beregnes ved hjælp af cellerne i del A.
For reporting of memorandum items related to staff expenses, the following definitions shall be used:
Gearingsgrad — Definition efter fuld indfasning = LRCalc;310;010/LRCalc;290;010.
“Pension and similar expenses” shall include the amount recognized in the period as staff expenses for any post – employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds;
Gearingsgrad — Overgangsdefinition = LRCalc;320;010/LRCalc;300;010.
“Share based payments” shall include the amount recognized in the period as staff expenses for share based payments.
For at mindske indberetningsbyrden for institutter med begrænsede eksponeringer i forbindelse med derivater anvendes følgende mål til at måle betydningen af eksponeringerne mod derivater i forhold til den samlede eksponering bag gearingsgraden.
BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
Institutter skal beregne disse mål på følgende måde:
“Financial liabilities designated at fair value through profit or loss” shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.
Hvor det samlede eksponeringsmål er lig med: LRCalc;290;010.
“Gains or losses on de-recognition of non-financial assets” shall be broken down by type of asset; each line item shall include the gain or the loss on the asset that has been derecognised.
Samlet fiktiv værdi knyttet til derivater = LR1; 010;070.
“Other assets” shall include other tangible assets, intangible assets and investments not reported elsewhere.
Denne celle skal institutter altid indberette.
Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.
Mængde af kreditderivater = LR1;020;070 + LR1;050;070.
“Operating leases other than investment property” shall include, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property.
Disse celler skal institutter altid indberette.
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
Institutter skal indberette de celler, der er nævnt i punkt 14, i den næste indberetningsperiode, hvis en af følgende betingelser er opfyldt:
Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
Den andel af derivater, der er nævnt i punkt 7, overstiger 1,5 % på to på hinanden følgende referencedatoer for indberetning.
Other” or “Other operating expenses.
Den andel af derivater, der er nævnt i punkt 7, overstiger 2,0 %.
Other”
Institutter, for hvilke den samlede fiktive værdi knyttet til derivater, jf. definitionen i punkt 9, overstiger 10 mia. EUR, skal indberette de celler, der er nævnt i punkt 14, selv om deres andel af derivater ikke opfylder betingelserne i punkt 11.
STATEMENT OF CHANGES IN EQUITY (46)
Institutter skal indberette de celler, der er nævnt i punkt 15, hvis en af følgende betingelser er opfyldt:
The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.
Den mængde af kreditderivater, der er nævnt i punkt 10, overstiger 300 mio. EUR på to på hinanden følgende referencedatoer for indberetning.
“Transfers among components of equity” shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon de-recognition.
Den mængde af kreditderivater, der er nævnt i punkt 10, overstiger 500 mio. EUR.
PART 3
De celler, som institutter skal indberette i henhold til punkt 11, er følgende: LR1;010;010, LR1;010;020, LR1;010;050, LR1;020;010, LR1;020;020, LR1;020;050, LR1;030;050, LR1;030;070, LR1;040;050, LR1;040;070, LR1;050;010, LR1;050;020, LR1;050;050, LR1;060;010, LR1;060;020, LR1;060;050 og LR1;060;070.
The Tables 2 and 3 map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
De celler, som institutter skal indberette i henhold til punkt 13, er følgende: LR1;020;075, LR1;050;075 og LR1;050;085.
Table 2
C 47.00 — Beregning af gearingsgrad (LRCalc)
SA exposure classes (CRR Article 112)
I denne del af indberetningsskemaet indsamles de data, der bruges til at beregne gearingsgraden som defineret i artikel 429, 429a og 429b i CRR.
FINREP counterparty sectors
Institutter skal indberette gearingsgraden hvert kvartal.
Comments
I hvert kvartal er værdien på »referencedatoen for indberetning« værdien på den sidste kalenderdag i den tredje måned i det pågældende kvartal.
Central banks
Institutter skal indberette 010;010 til 030;010, 060;010, 090;010, 110;010 og 150;010 til 190;010, som om undtagelserne i 050;010, 080;010, 100;010, 120;010og 220;010 ikke finder anvendelse.
General governments
Institutter skal indberette 010;010 til 240;010, som om undtagelserne i 250;010 og 260;010 ikke finder anvendelse.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Beløb, der forøger kapitalgrundlaget eller eksponeringsværdien bag gearingsgraden, indberettes som et positivt tal.
Credit institutions
Modsat indberettes beløb, der reducerer det samlede kapitalgrundlag eller eksponeringsværdien bag gearingsgraden, som et negativt tal.
Other financial corporations
Række og kolonne
Non financial corporations.
Eksponeringsværdier
Multilateral development banks
SFT'er: Eksponering i henhold til artikel 429, stk. 5, og artikel 429, stk. 8, i CRR
(i.e. credit institutions and investment firms)
Artikel 429, stk. 5, litra d), og artikel 429, stk. 8, i CRR
Households
Eksponeringsværdien af SFT'er beregnet i overensstemmelse med artikel 429, stk. 5, litra d), og artikel 429, stk. 8, i CRR
Non financial corporations
I denne celle skal institutter medtage transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c).
Non-financial corporations
Institutter skal i denne celle ikke medtage modtagne kontantbeløb eller værdipapirer, der leveres til en modpart via ovennævnte transaktioner, og som stadig balanceføres (dvs. at regnskabskriterierne for ophør af indregning ikke opfyldes).
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
Institutter skal i stedet angive disse poster i 190,010.
In default
Institutter skal i denne celle ikke medtage SFT'er, hvor instituttet fungerer som agent, hvis instituttet yder en kunde eller en modpart en godtgørelse eller en garanti, som er begrænset til forskellen mellem værdien af værdipapiret eller det kontante beløb, som kunden har udlånt, og værdien af den af låntager stillede sikkerhed, jf. artikel 429b, stk. 6, litra a), i CRR.
(ja) Items associated with particularly high risk
SFT'er: Tillæg for modpartsrisiko
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Artikel 429b, stk. 1, i CRR
In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions.
Tillægget for modpartsrisiko for SFT'er, herunder ikkebalanceførte SFT'er, opgjort i overensstemmelse med artikel 429b, stk. 2 eller 3, i CRR.
Institutions and corporates with a short-term credit assessment
Institutter skal i stedet angive disse poster i 040;010.
Collective investment undertakings
Undtagelse for SFT'er: Tillæg i henhold til artikel 429b, stk. 4, og artikel 222 i CRR
Equity instruments
Artikel 429b, stk. 4, og artikel 222 i CRR
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
Eksponeringsværdien af SFT'er, herunder ikkebalanceførte SFT'er, beregnet i overensstemmelse med artikel 222 CRR, med en minimumssats på 20 % for den gældende risikovægt.
In FINREP, equities shall be separated as instruments under different categories of financial assets
I denne celle skal institutter medtage værdien af transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c), i CRR.
Various items of the balance sheet
I denne celle skal institutter ikke medtage værdien af transaktioner, for hvilke den del af eksponeringsværdien bag gearingsgraden, der udgøres af tillægget, bestemmes i overensstemmelse med den metode, der er defineret i artikel 429b, stk. 1, i CRR.
In FINREP, other items may be included under different asset categories.
Modpartsrisiko i forbindelse med SFT'er, hvor instituttet fungerer som agent, i henhold til artikel 429b, stk. 6, i CRR
Table 3
Artikel 429b, stk. 6, litra a), og artikel 429b, stk. 2 og 3, i CRR
Internal Ratings Based Approach
Eksponeringsværdien af SFT'er, hvor instituttet fungerer som agent, hvis instituttet yder en kunde eller en modpart en godtgørelse eller en garanti, som er begrænset til forskellen mellem værdien af værdipapiret eller det kontante beløb, som kunden har udlånt, og værdien af den af låntager stillede sikkerhed, jf. artikel 429b, stk. 6, litra a), i CRR, udelukkende bestående af det i overensstemmelse med artikel 429b, stk. 2 eller 3, i CRR bestemte tillæg.
IRBA exposure classes
I denne celle skal institutter ikke medtage værdien af transaktioner i overensstemmelse med artikel 429b, stk. 6, litra c).
(CRR Article 147)
Institutter skal i stedet angive disse poster i 010;010 og 020;010 eller 010;010 og 030;010.
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)
(-) Ikke medregnet CCP-element af kundeclearede SFT-eksponeringer
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
Artikel 429, stk. 11, og artikel 306, stk. 1, litra c), i CRR
In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions
Det ikke medregnede CCP-element af kundeclearede SFT-handelseksponeringer, forudsat at de pågældende elementer opfylder betingelserne i artikel 306, stk. 1, litra c), i CRR.
Other non credit obligations
Hvis det ikke medregnede CCP-element er et værdipapir, skal det ikke indberettes i denne celle, medmindre der er tale om et genpantsat værdipapir, som i henhold til de gældende regnskabsregler (dvs. i henhold til artikel 111, stk. 1, første punktum, i CRR) er medtaget til fuld værdi.
In FINREP, other items may be included under different asset categories.’