natgillin/translations-raw huggingface dataset:
The item ‘of which sold’ includes the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).
Tähän sarakkeeseen merkitään määrä, jonka perusteella määritellään, täyttyykö 395 artiklassa annettu suuren asiakasriskin ylärajaa koskeva vaatimus.
Derivatives that are not effective hedging instruments in accordance with IAS 39 should be included in the ‘held for trading’ portfolio.
Laitoksen on ilmoitettava kokonaisriski sen jälkeen kun on sovellettu poikkeuksia ja otettu huomioon kaupankäyntivaraston ulkopuolisiin eriin kuuluvan luottoriskin vähentämisen vaikutus.
This applies also to derivatives held for hedging purposes not meeting the requirements in IAS 39 to be effective hedging instruments as well as to derivatives linked to unquoted equity instruments whose fair value cannot be measured reliably.
Laitoksen on ilmoitetta va vastuuarvon prosenttiosuus laitoksen hyväksyttävästä pääomasta poikkeusten ja luottoriskivähennyksen soveltamisen jälkeen, kuten asetuksen (EU) N:o 575/2013 4 artiklan 71 kohdassa on määritelty.
Derivatives ‘held for trading’ that meet the definition of ‘economic hedges’ shall be reported separately for each type of risk.
Laitokset ilmoittavat LE3-mallissa yksittäisten asiakaskokonaisuuteen kuuluvien asiakkaiden tiedot, jotka on merkitty LE2-mallin riveille.
The item ‘economic hedges’ includes those derivatives that are classified as ‘held for trading’ but they are not part of the trading book as defined in Article 4(1)(86) of the CRR.
Koodiksi merkitään asiakaskokonaisuuden emoyhtiön koodi.
This item does not include derivatives for proprietary trading.
Ellei asiakaskokonaisuudella ole emoyritystä, ilmoitetaan sen yksittäisen yhteisön koodi, jota laitos pitää asiakaskokonaisuuden merkittävimpänä.
The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:
Koodin kokoonpano riippuu kansallisesta ilmoitusjärjestelmästä, ellei EU:lla ole yhtenäistä kodifiointia.
‘rest’ comprising all other counterparties.
”b” tarkoittaa asetuksen (EU) N:o 575/2013 4 artiklan 39 kohdan b mukaista tyyppiä (sidossuhde).
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Kun LE2-mallin mukaisia rahoitusvälineitä tarjotaan koko asiakaskokonaisuudelle, ne kohdistetaan LE3-mallissa ilmoitetuille yksittäisille vastapuolille laitoksen liiketoimintakriteerien mukaisesti.
Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the institution in the contract (buyer or seller of protection) is allocated.
Muut ohjeet ovat samat kuin LE2-mallissa.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Vastuun maturiteettiluokat
‘Increases due to amounts set aside for estimated loan losses during the period’ shall be reported when, for the main category of assets or the counterparty, the estimation of the impairment for the period result in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases.
Asetuksen (EU) N:o 575/2013 394 artiklan 2 kohdan e alakohta.
‘Decreases due to amounts reversed for estimated loan losses during the period’ shall be reported when, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.
Laitoksen on annettava nämä tiedot laitoksiin liittyvistä kymmenestä suurimmasta asiakasriskistä ja sääntelemättömiin finanssialan yhteisöihin liittyvistä kymmenestä suurimmasta asiakasriskistä.
As explained in paragraph 50 of this Part, ‘write-offs’ may be done either by recognising directly in the statement of profit or loss the reduction in the amount of the financial asset (without using an allowance account) or by reducing the amount of the allowance accounts related to a financial asset.
Maturiteettiluokat määritetään kuukauden välein, jos maturiteetti on enintään vuosi, neljännesvuosittain, jos maturiteetti on 1–3 vuotta, ja pidemmin välein, jos maturiteetti on yli 3 vuotta.
‘Decreases due to amounts taken against allowances’ means decreases in the accumulated amount of allowances due to ‘write-offs’ made during the period because the related debt instruments are considered uncollectible.
Kun kyseessä ovat välittömät vastuut ja odotettavissa olevia oman pääoman ehtoisten rahoitusvälineiden, vieraan pääoman ehtoisten rahoitusvälineiden ja johdannaisten määriä kohdennetaan tämän mallin eri maturiteettiluokkiin, käytetään maksuvalmiuden lisämetriikan maturiteettipohjaisen mallin ohjeita (ks. 23.5.2013 julkaistu tausta-asiakirja CP18).
‘Value adjustments recorded directly to the statement of profit or loss’ are ‘write-offs’ made during the period directly against the amount of the related financial asset.
Kun kyseessä ovat välilliset vastuut, kohdentaminen maturiteettiluokkiin perustuu niiden taattujen operaatioiden maturiteettiin, jotka ovat synnyttäneet välittömän vastuun.
COLLATERAL AND GUARANTEES RECEIVED (13)
Laito ksen on ilmoitettava LE5-mallissa yksittäisten asiakaskokonaisuuteen kuuluvien vastapuolten tiedot, jotka on merkitty LE4-mallin riveille.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges: mortgage loans and other collateralised loans, and by financial guarantees.
Katso LE3-mallin sarake 020.
The loans and advances shall be broken down by counterparties.
Vastuiden maturiteettiluokat
In Template 13.1, the ‘maximum amount of the collateral or guarantee that can be considered’ shall be reported.
Katso LE4-mallin sarakkeet 020–250.
The sum of the amounts of a financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.
LIITE X
For reporting loans and advances according to the type of pledge the following definitions shall be used:
VELKAANTUNEISUUSRAPORTOINTI
within ‘Mortgage loans [Loans collateralised by immovable property]’, ‘Residential’ includes loans secured by residential immovable property and ‘Commercial’ loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.
VÄHIMMÄISOMAVARAISUUSASTEEN RAPORTOINTIMALLIT
within ‘Other collateralised loans’, ‘Cash [Debt instruments issued]’ includes pledges of deposits in or debt securities issued by the institution, and ‘Rest’ includes pledges of other securities or assets.
Taulukon nimi
This template includes the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remain recognised in the balance sheet at the reference date.
Taseeseen sisältyvät ja sen ulkopuoliset erät – vastuiden lisäjaottelu
‘Foreclosure [tangible assets]’ is the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as ‘Property, plant and equipment’.
Pääoman vaihtoehtoinen määrittely
FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Vähimmäisomavaraisuusasteen vastuiden osatekijöiden jaottelu
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
: Yleiset tiedot
‘Change in fair value for the period’ shall include gains or losses from remeasurements of the instruments in the period.
C 40.00 – VASTUIDEN VAIHTOEHTOINEN KÄSITTELY (LR1)
These gains and losses are reported as for inclusion in the statement of profit or loss; thus, the amounts reported are before taxes.
Esitysmuoto taseessa
‘Accumulated change in fair value before taxes’ shall include the amount of gains or losses from remeasurements of the instruments accumulated from the initial recognition to the reference date.
Kirjanpitoarvo, ei nettoutusta tai muita luottoriskin vähentämismenetelmiä
The column ‘Amounts derecognised for capital purposes’ includes the carrying amount of the financial assets recognised for accounting purposes but derecognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Article 109 of the CRR.
Korotukset – käyvän arvon menetelmä (vaihtoehto) (johdannaiset)
‘Repurchase agreements’ (‘repos’) are transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date.
Nimellisarvo
In a securitisation transaction, when the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.
Luottojohdannaiset (myydyt suojat), joihin sovelletaan päättämislauseketta
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Luottojohdannaiset (myydyt suojat), joihin ei sovelleta päättämislauseketta
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Luottojohdannaiset (ostetut suojat)
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Rahoitusjohdannaiset
All instruments in the various portfolios are taken into account except those included in the items ‘Derivatives — Hedge accounting’ not used to hedge interest rate risk.
Alhaisen riskin taseen ulkopuoliset erät (standardimenetelmä), josta
Interest on derivatives held for trading includes the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view.
Uudistettavat vähittäisvastuut, josta
Gains and losses on derecognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio.
Ehdoitta peruutettavissa olevat luottokorttisitoumukset
For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported.
Ei-uudistettavat ehdoitta peruutettavissa olevat sitoumukset
The net amount represents the difference between realised gains and realised losses.
Keskimääräisen/alhaisen riskin taseen ulkopuoliset erät (standardimenetelmä)
Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included.
(Lisätietoerä) Uudistettavien vähimmäisvastuiden nostetut määrät
Gains and losses on assets and liabilities other than derivatives shall be included as follows:
(Lisätietoerä) Ehdoitta peruutettavissa olevien luottokorttisitoumusten nostetut määrät
Interest rate instruments: including trading of loans and advances, deposits and debt securities (held or issued);
(Lisätietoerä) Ei-uudistettavien ehdoitta peruutettavissa olevien sitoumusten nostetut määrät
Equity instruments: including trading of shares, quotas of UCITS and other equity instruments;
(Lisätietoerä) Vakavaraisuusasetuksen 429 artiklan 11 kohdan nojalla taseesta pois kirjatut haltuun uskotut erät
Foreign exchange trading: including exclusively trading on foreign exchanges;
Johdannaissopimuksista saadut käteisvakuudet
Credit risk instruments: including trading of credit link notes;
Johdannaissopimusten yhteydessä asetettuja käteisvakuuksia koskevat saamiset
Commodities: this item includes only derivatives because commodities held with trading intent shall be reported under ‘Other assets’ not under ‘Financial assets held for trading’.
Varoiksi katsotut arvopapereilla toteutetuista rahoitustoimista saadut arvopaperit
Other: including trading of financial instruments which cannot be classified in other breakdowns.
Arvopapereilla toteutetuista rahoitustoimista saatujen käteisvarojen edelleenlainaus (käteissaatavat)
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
C 41.00 – TASEESEEN SISÄLTYVÄT JA SEN ULKOPUOLISET ERÄT – VASTUIDEN LISÄJAOTTELU (LR2)
Institutions shall report the net realised and unrealised and the amount of change in fair value in the period due to changes in the credit risk (own credit risk of the borrower or issuer).
Taseeseen sisältyvät ja sen ulkopuoliset vastuuerät (standardimenettely)
Gains and losses from hedge accounting shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
Taseeseen sisältyvät ja sen ulkopuoliset vastuuerät (IRB-menettely)
Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item.
Nimellisarvo
‘Location’ means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability; for branches, it means the jurisdiction of its residence.
Ydinpääoma (täyden käyttöönoton jälkeinen määritelmä)
Template 20.7 shall be reported with the classification by NACE Codes on a ‘country-by-country’ basis.
Lakisääteiset oikaisut – omat varat yhteensä (siirtymäkauden aikainen määritelmä)
NACE Codes shall be reported with the first level of disaggregation (by ‘section’).
C 43.00 – VÄHIMMÄISOMAVARAISUUSASTEEN VASTUIDEN OSATEKIJÖIDEN JAOTTELU (LR4)
TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)
Taseen ulkopuoliset erät, johdannaiset, arvopapereilla toteutettavat rahoitustoimet ja kaupankäyntivarasto
For the purposes of the calculation of the threshold in Article 9(e) tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.
Vähimmäisomavaraisuus-asteen vastuiden arvo
Under IFRS or compatible National GAAP, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken-down by measurement method.
Riskipainotetut varat
For the same purposes, the amount of ‘net interest’ is the absolute value of the difference between ‘interest income’ and ‘interest expenses’.
Virallisiin vientiluottovakuutusjärjestelmiin kuuluvat erät
amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)] and
Arvopapereilla toteutettavat rahoitustoimet, joihin ei sovelleta tuotteiden ristikkäisnettoutusta koskevaa sopimusta
amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
Muut kaupankäyntivarastoon kuuluvat varat
Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they form part of the initial acquisition/issue value of these instruments and are amortised to profit or loss over their residual life using the effective interest rate [see IAS 39.43].
Muut kaupankäyntivaraston ulkopuoliset vastuut
Transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of ‘Gains or losses on financial assets and liabilities held for trading, net’ or ‘Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net’.
Riskipainotetut varat
They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.
Vastuut (standardimenetelmä)
Institutions shall report fee and commission income and expenses according to the following criteria:
Vastuut (IRB-menetelmä)
‘Securities.
Valtiovastuiksi katsotut vastuut
Issuances’ includes fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution.
Aluehallinnot ja paikallisviranomaiset (valtiovastuu)
‘Securities.
Kansainväliset kehityspankit ja kansainväliset organisaatiot (valtiovastuu)
Transfer orders’ includes fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities.
Julkisyhteisöt ja julkisoikeudelliset laitokset (valtiovastuu)
‘Securities.
Aluehallintojen, kansainvälisten kehityspankkien, kansainvälisten organisaatioiden, julkisyhteisöjen ja julkisoikeudellisten laitosten vastuut, joita ei katsota valtiovastuiksi
Other’ includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution.
Aluehallinnot ja paikallisviranomaiset (ei-valtiovastuu)
‘Clearing and settlement’ includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities.
Kansainväliset kehityspankit (ei-valtiovastuu)
‘Asset management’, ‘Custody’, ‘Central administrative services for collective investment undertakings’, ‘Fiduciary transactions’, ‘Payment services’ include fee and commission income (expenses) generated by (charged to) the institution when providing these services.
Julkisyhteisöt ja julkisoikeudelliset laitokset (ei-valtiovastuu)
‘Structured finance’ includes fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution.
Kiinteistövakuudelliset vastuut, joista
‘Servicing fees from securitisation activities’ includes, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers.
Asuinkiinteistövakuudelliset vastuut
‘Other’ includes the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from ‘other commitments’, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Saamiset yrityksiltä
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Rahoituslaitokset
‘Asset management’ refers to assets belonging directly to the customers, for which the institution is providing management.
Muut yritykset
‘Asset management’ shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles.
Pk-yrityksiltä olevat saamiset
‘Custody assets’ refers to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
Muilta kuin pk-yrityksiltä olevat yrityssaamiset
‘Custody assets’ shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
Muut vastuut (kuten oman pääoman ehtoiset vastuut ja muut vastuut, jotka eivät koske luottovelvoitetta), josta
The item ‘of which: entrusted to other entities’ refers to the amount of assets included in custody assets for which the institution has given the effective custody to other entities.
Arvopaperistamisvastuut
‘Central administrative services for collective investment’ refers to the administrative services provided by the institution to collective investment undertakings.
Kaupan rahoitus (lisätietoerä), josta
It includes, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value.
C 44.00 – YLEISET TIEDOT (LR5)
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services.
Kirjanpitosäännöt
This item shall be reported by type of product.
Raportoinnin taso
‘Amount of the assets involved in the services provided’ includes the amount of assets in relation to which the institution is acting, using the fair value.
C 45.00 – VÄHIMMÄISOMAVARAISUUSASTEEN LASKENTA (LRCalc)
Other measurement bases including nominal value may be used if the fair value is not available.
Vastuuarvo: kuukausi 1
In those cases where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Vastuuarvo: kuukausi 2
Reported amounts shall include accrued interest, if appropriate.
Vastuuarvo: kuukausi 3
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
Vastuuarvot
‘Liquidity support drawn’ shall mean the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Vakavaraisuusasetuksen 220 artiklan mukaiset arvopapereilla toteutettavat rahoitustoimet
RELATED PARTIES (31)
Vakavaraisuusasetuksen 222 artiklan mukaiset arvopapereilla toteutettavat rahoitustoimet
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party.
Johdannaiset: markkina-arvo
Intra-group transactions and intra-group outstanding balances shall be eliminated.
Johdannaiset: korotukset ja käyvän arvon menetelmä
Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of the CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a bigger group, the subsidiaries are of the ultimate parent not of the institution.
Johdannaiset: alkuperäisen hankinta-arvon menetelmä
Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated when either proportional consolidation or the equity method is applied.
Käyttämättömät luottojärjestelyt, jotka voidaan milloin tahansa ehdoitta peruuttaa
For ‘Loan commitments, financial guarantees and other commitments received’, the amount that shall be reported is the sum of the ‘nominal’ of loan commitments received, the ‘maximum collateral/guarantee that can be considered’ of financial guarantees received and the ‘nominal’ of the other commitments received.
Keskimääräisen/alhaisen riskin kauppaan liittyvät taseen ulkopuoliset erät
‘Gains or losses on derecognition of non-financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties.
Keskimääräisen riskin kauppaan liittyvät taseen ulkopuoliset erät ja julkisesti tuettuihin vientiluottoihin liittyvät taseen ulkopuoliset erät