natgillin/translations-raw huggingface dataset:
Derivatives “held for trading” that meet the definition of “economic hedges” shall be reported separately for each type of risk.
Vapautukset vähennetään sarakkeessa 320 vakavaraisuusasetuksen 395 artiklan 1 kohdan soveltamiseksi.
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 CRR.
Sekä kaupankäyntivarastoon että sen ulkopuolisiin eriin sisältyvät vastuut otetaan mukaan.
This item does not include derivatives for proprietary trading.
Kun vastuut jaotellaan instrumentteihin ja kun nettoutussopimuksiin perustuvat erilaiset vastuut muodostavat yhden vastuun, tämä yksi vastuu kohdennetaan instrumenttiin, joka vastaa nettoutussopimukseen sisältyvää pääasiallista omaisuuserää (ks. myös johdanto-osa).
“rest” comprising all other counterparties.
Laitoksen on ilmoitettava, mikä osa alkuperäisen vastuun kokonaissummasta vastaa maksukyvyttömiä vastuita.
All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.
Välittömät vastuut
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.
Välittömät vastuut tarkoittavat varsinaiseen lainanottajaan liittyviä vastuita.
MOVEMENTS IN ALLOWANCES FOR CREDIT LOSSES AND IMPAIRMENT OF EQUITY INSTRUMENTS (12)
Velkainstrumentit
“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 (EY) N:o 25/2009 (EKP/2008/32) liitteessä II olevan 2 osan taulukossa olevat luokat 2 ja 3
COLLATERAL AND GUARANTEES RECEIVED (13)
Tähän sarakkeeseen merkitään instrumentit, jotka luokitellaan ’osakkeiksi ja osuuksiksi’ tai ’rahamarkkinarahastojen rahasto-osuuksiksi’ asetuksen EKP/2008/32 mukaisesti.
The pledges and guarantees backing the loans and advances shall be reported by type of pledges:
Vakavaraisuusasetuksen 272 artiklan 2 kohta ja liite II
mortgage loans and other collateralised loans, and by financial guarantees.
Tässä sarakkeessa ilmoitetaan vakavaraisuusasetuksen liitteessä II luetellut johdannaiset ja vakavaraisuusasetuksen 272 artiklan 2 kohdassa määritellyt pitkän selvitysajan transaktiot.
The loans and advances shall be broken down by counterparties.
Luottojohdannaiset, joihin kohdistuu vastapuoliriski, ilmoitetaan tässä sarakkeessa.
In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported.
Taseen ulkopuoliset erät
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.
Vakavaraisuusasetuksen liite I
For reporting loans and advances according to the type of pledge the following definitions shall be used:
Näissä sarakkeissa ilmoitetaan nimellisarvo ennen erityisten luottoriskioikaisujen vähentämistä ja ilman luottovasta-arvokerrointen soveltamista.
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 CRR;
Lainasitoumukset
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.
Vakavaraisuusasetuksen liitteessä I olevan 1 kohdan c ja h alakohta, 2 kohdan b alakohdan ii alakohta, 3 kohdan b alakohdan i alakohta ja 4 kohdan a alakohta.
The term institution must be understood here as referring to the institution providing the debt security to be used as collateral (which issues it actually) and receiving the loan and advance; not to the reporting institution, which is the one which receives the collateral and grants the loan and advance;
Lainasitoumukset ovat kiinteitä sitoumuksia, jotka koskevat luoton tarjoamista ennalta määritellyin ehdoin, lukuun ottamatta niitä, jotka ovat johdannaisia, koska ne voidaan maksaa nettomääräisenä käteisellä taikka luovuttamalla tai laskemalla liikkeelle jokin muu instrumentti.
“Financial guarantees received” include contracts that require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.
Rahoitusvakuudet
For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality.
Vakavaraisuusasetuksen liitteessä I olevan 1 kohdan a, b ja f alakohta
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.
Rahoitusvakuudet ovat sopimuksia, joiden mukaan vakuuden antaja maksaa tietyn summan vakuuden haltijalle korvauksena tämän kokemasta tappiosta, joka aiheutuu siitä, että tietty velallinen ei pysty maksamaan velkaa velkainstrumentin alkuperäisten tai muutettujen ehtojen mukaisesti.
“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”.
Luottojohdannaiset, joita ei ole merkitty sarakkeeseen ’johdannaiset’, on ilmoitettava tässä sarakkeessa.
FAIR VALUE HIERARCHY:
Muut sitoumukset
FINANCIAL INSTRUMENTS AT FAIR VALUE (14)
Muita sitoumuksia ovat vakavaraisuusasetuksen liitteessä I mainitut erät, joita ei ole sisällytetty edellisiin luokkiin.
Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by in IFRS 13.72.
Laitoksen vastapuolen kanssa tehtyyn tuotteiden ristikkäisnettoutusta koskevaan sopimukseen perustuvan yhden yhtenäisen oikeudellisen velvoitteen vastuuarvo ilmoitetaan tässä sarakkeessa.
“Change in fair value for the period” shall include gains or losses from re-measurements in the period of the instruments that continue to exist at the reporting date.
Välilliset vastuut
These gains and losses are reported as for inclusion in the statement of profit or loss;
Vakavaraisuusasetuksen 403 artikla
thus, the amounts reported are before taxes.
Vakavaraisuusasetuksen 403 artiklan mukaisesti luottolaitos voi käyttää substituutiomenetelmää, jos kolmas osapuoli on taannut asiakkaaseen liittyvän vastuun tai antanut vakuuden, jolla se on suojattu.
“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.
Laitoksen on ilmoitettava tässä sarakelohkossa välittömän vastuun määrät, jotka siirretään takaisin takaajalle tai vakuuden antajalle, mikäli viimeksi mainitulle määriteltäisiin enintään yhtä suuri riskipaino kuin se, jota kolmanteen osapuoleen sovellettaisiin vakavaraisuusasetuksen kolmannen osan II osaston 2 luvun mukaisesti.
DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)
Luottoriskin vaihtolainoista johtuvat vastuut on myös ilmoitettava tässä sarakelohkossa vakavaraisuusasetuksen 399 artiklan mukaisesti.
Template 15 includes information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.
Ks. sarake 060.
The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.
Ks. sarake 070.
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 CRR since significant credit risk has been transferred according to the articles 243 and 244 of CRR.
Ks. sarake 080.
“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.
Näiden sarakkeiden arvon on oltava nimellisarvo ennen erityisten luottoriskioikaisujen vähentämistä ja luottovasta-arvokerrointen soveltamista.
Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”).
Ks. sarake 090.
Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so.
Ks. sarake 100.
Repurchase agreements also include repo-type operations which may include:
Ks. sarake 110.
Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;
Lisäriskit liiketoimista, joissa vastuu johtuu kohde-etuutena olevasta omaisuuserästä
Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
Vakavaraisuusasetuksen 390 artiklan 7 kohta
“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) involve cash received or loaned out by the institution.
Lisäriskit liiketoimista, joissa vastuu johtuu kohde-etuutena olevasta omaisuuserästä.
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 de-recognition.
(-) Arvonoikaisut ja varaukset
BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)
Vakavaraisuusasetuksen 34, 24, 110 ja 111 artikla
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Vastaavaan tilinpäätöskehykseen (direktiivi 86/635/ETY tai asetus (EY) N:o 1606/2002) sisältyvät arvonoikaisut ja varaukset, jotka vaikuttavat vastuiden arvostukseen vakavaraisuusasetuksen 24 ja 110 artiklan mukaisesti.
The interests shall be broken down both by interest income on financial and other assets and interest expenses on financial and other liabilities.
Arvonoikaisut ja varaukset sarakkeeseen 040 merkityn bruttomääräisen vastuun suhteen ilmoitetaan tässä sarakkeessa.
Interest income on financial assets includes interest income on derivatives held for trading, debt securities, and loans and advances.
(-) Omista varoista vähennetyt vastuut
Interest expenses on financial liabilities includes interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities.
Vakavaraisuusasetuksen 390 artiklan 6 kohdan e alakohta
For the purpose of template 16.1, short positions shall be considered within other financial liabilities.
Ilmoitetaan omista varoista vähennetyt vastuut, jotka sisällytetään alkuperäisen vastuun kokonaissummaa koskeviin sarakkeisiin.
Gains and losses on de-recognition 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.
Laitosten on ilmoitettava vastuuarvo ennen kuin huomioon on otettu mahdollinen luottoriskin vähentäminen.
Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument;
kaupankäyntivaraston ulkopuolisia eriä
each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.
Kaupankäyntivaraston ulkopuolisten erien osuus kokonaisriskistä ennen vapautuksia ja luottoriskin vähentämistä.
Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk;
% hyväksyttävästä pääomasta
each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives.
Vakavaraisuusasetuksen 4 artiklan 1 kohdan 71 alakohdan b alakohta sekä 395 artikla
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.
Ilmoitettava määrä on vastuuarvon prosenttiosuus laitoksen vakavaraisuusasetuksen 4 artiklan 1 kohdan 71 alakohdan b alakohdassa tarkoitetusta hyväksyttävästä pääomasta ennen vapautusten soveltamista ja luottoriskien vähentämistä.
including trading of shares, quotas of UCITS and other equity instruments;
(-) Hyväksyttävien luottoriskin vähentämistekniikoiden substituutiovaikutus
Foreign exchange trading:
Vastikkeellisen ja takauksen luonteisen luottosuojan määrän, joka on ilmoitettava näissä sarakkeissa, on vastattava vastuita, jotka kolmas osapuoli on taannut tai suojannut antamalla vakuuden, jos laitos päättää kohdella vastuuta takaajaan tai vakuuden antajaan liittyvänä.
including exclusively trading on foreign exchanges;
(-) Velkainstrumentit
Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
(-) Muut sitoumukset
Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument.
(-) Vastikkeellinen luottosuoja, joka ei ole substituutiovaikutus
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).
Vakavaraisuusasetuksen 401 artikla
Gains and losses from hedge accounting shall be broken down by type of hedge accounting:
Laitoksen on ilmoitettava vakavaraisuusasetuksen 4 artiklan 1 kohdan 58 alakohdan mukaiset vastikkeellisen luottosuojan määrät, jotka vähennetään vastuuarvosta vakavaraisuusasetuksen 401 artiklan soveltamiseksi.
fair value hedge, cash flow hedge and hedge of net investments in foreign operations.
(-) Kiinteistö
“Reversals” shall be reported when, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.
(-) Vapautetut määrät
RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)
Vakavaraisuusasetuksen 400 artikla
“Accounting scope of consolidation” includes the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation;
Laitoksen on ilmoitettava määrät, jotka on vapautettu LE-järjestelmästä.
that is, including in the consolidation insurance undertakings and non-financial corporations.
Vastuuarvo vapautusten soveltamisen ja luottoriskin vähentämisen jälkeen
In this template, the item “Investments in subsidiaries, joint ventures and associates” shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated
Vakavaraisuusasetuksen 394 artiklan 1 kohdan d alakohta
“Assets under reinsurance and insurance contracts” shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.
Laitoksen on ilmoitettava vakavaraisuusasetuksen 395 artiklan 1 kohdan soveltamista varten laskettu vastuuarvo sen jälkeen, kun huomioon on otettu vapautukset ja luottoriskin vähentäminen.
Template 20 shall be reported when the institution exceeds the threshold described in Article 5.1(a)(iv).
Laitoksen on ilmoitettava vastuuarvon prosenttiosuus laitoksen hyväksyttävästä pääomasta vapautusten soveltamisen ja luottoriskin vähentämisen jälkeen, kuten vakavaraisuusasetuksen 4 artiklan 1 kohdan 71 alakohdan b alakohdassa on määritelty.
The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”.
Laitokset ilmoittavat LE3-lomakkeessa yksittäisten asiakaskokonaisuuteen kuuluvien asiakkaiden tiedot, jotka on merkitty LE2-lomakkeen riveille.
“Location” means the jurisdiction of incorporation of the legal entity which has recognized the corresponding asset or liability;
Sarakkeet 010 ja 020 muodostavat yhdistetyn rivitunnisteen, ja niiden on yhdessä oltava yksilöllisiä kunkin taulukkorivin osalta.
for branches, it means the jurisdiction of its residence.
Asiakaskokonaisuuksiin kuuluvien yksittäisten vastapuolten koodi on ilmoitettava.
For these purposes, “Domestic” shall include the activities recognised in Member State where the institution is located.
Ryhmän koodi
Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty.
Jos asiakaskokonaisuudelle on saatavilla yksilöllinen koodi kansallisella tasolla, tämä koodi on ilmoitettava.
The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures.
Jos kansallisella tasolla ei ole saatavilla yksilöllistä koodia, ilmoitettava koodi on koodi, jota käytetään ilmoitettaessa vastuita asiakaskokonaisuudelle lomakkeessa C 28.00 (LE2).
Exposures or liabilities with supranational organisations shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.
Jos asiakas kuuluu useaan asiakaskokonaisuuteen, se on ilmoitettava kaikkien näiden asiakaskokonaisuuksien jäsenenä.
In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 45 of Part 2.
Ks. LE2-lomakkeen sarake 030.
For derivatives and equity instruments, the amount to be reported is the carrying amount.
Yhteyden tyyppi
“Of which: Non-performing” loans and advances shall be reported as defined in paragraphs 145 to 157 of this Annex.
Yksittäisen yhteisön ja asiakaskokonaisuuden välisen yhteyden tyyppi ilmaistaan seuraavasti:
Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 163 to 179 of this Annex, are extended.
’b’ tarkoittaa asetuksen (EU) N:o 575/2013 4 artiklan 1 kohdan 39 alakohdan b alakohdassa tarkoitettua tyyppiä (sidossuhde).
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”.
tiedot yksittäisten asiakaskokonaisuuteen kuuluvien asiakkaiden vastuista (LE5-lomake)
“Securities.
LIITE VII
Other” includes fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;
”LIITE XVII
“Clearing and settlement” includes fee and commission income (expenses) generated by (charged to) the institution when participating in counterparty, clearing and settlement facilities;
TASEEN SITOUTUMISISTA ANNETTAVAT ILMOITUKSET
“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;
TILINPÄÄTÖSSTANDARDI
“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;
SOVELTAMISTASO
“Loan commitments received” and “Financial guarantees received” include the fee and commission expense recognised by the institution as a consequence of the charge made by the counterparty that has given the loan commitment or the financial guarantee;
LOMAKEKOHTAISET OHJEET
“Asset management” refers to assets belonging directly to the customers, for which the institution is providing management.
MALLI:
“Asset management” shall be reported by type of customer:
RAPORTOIVAN LAITOKSEN OMAISUUSERÄT
collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
TIETTYJÄ RIVEJÄ KOSKEVAT OHJEET
“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.
TIETTYJÄ SARAKKEITA KOSKEVAT OHJEET
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
RAPORTOIVAN LAITOKSEN SAAMAT VAKUUDET
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;
MALLI: AE-NPL.
“Central administrative services for collective investment” refers to the administrative services provided by the institution to collective investment undertakings.
OMAT KATETUT JOUKKOVELKAKIRJALAINAT JA OMAISUUSVAKUUDELLISET ARVOPAPERIT, JOTKA ON LASKETTU LIIKKEESEEN MUTTA JOITA EI OLE VIELÄ PANTATTU
It includes, among others, the services of transfer agent; of compiling accounting documents;
MALLI: AE-SOU.
of preparing the prospectus, financial reports and all other documents intended for investors;
TASEEN SITOUTUMISTEN LÄHTEET
of carrying out the correspondence by distributing financial reports and all other documents intended for investors;
B OSA:
“Fiduciary transactions” refers to the activities where the institution acts in its own name but for the account and at the risk of its customers.
EHDOLLISET TASEEN SITOUTUMISET
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
SKENAARIO A:
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
KIINNITETTYJEN OMAISUUSERIEN ARVO ALENEE 30 PROSENTTIA.
“Payment services” refers to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
B-SKENAARIO:
“Customer resources distributed but not managed” refers to products issued by entities outside the group that the institution has distributed to its current customers.
MERKITTÄVIEN VALUUTTOJEN ARVO ALENEE 10 PROSENTTIA.
This item shall be reported by type of product;
D OSA:
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.
MALLIN Z-AKSELIA KOSKEVAT OHJEET
Reported amounts shall include accrued interest, if appropriate.
E OSA:
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
KEHITTYNEET TIEDOT
“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.
KEHITTYNYT MALLI RAPORTOIVAN LAITOKSEN OMAISUUSERILLE