natgillin/translations-raw huggingface dataset:
These are covered bonds issued by the reporting institution if the reporting institution is in relation to the covered bond subject by law to special public supervision designed to protect bond-holders and if for such covered bond it is required that sums deriving from the issue of those bonds shall be invested in accordance with the law in assets which, during the whole period of validity of the bonds, are capable of covering claims attaching to the bonds and which, in the event of failure of the issuer, would be used on a priority basis for the reimbursement of the principal and payment of the accrued interest.
Diversifieringseffekten i kolumn 110 är skillnaden mellan summan av kapitalbaskraven beräknade separat för varje operativriskklass (dvs. ett förhållande med ’perfekt samband’) och de diversifierade kapitalbaskraven beräknades genom att beakta korrelationer och beroendefaktorer (dvs. antagandet att det inte råder något ’perfekt samband’ mellan riskklasserna).
Covered bonds issued by or on behalf of the reporting institution that are not UCITS-compliant covered bonds shall not be reported within the AE-CB templates.
Raderna 110 och 120 ska visa beloppet för den relevanta indikatorn i verksamhet enligt ASA, och verksamheten ska vara uppdelad i affärsområdena ’storkundsbank’ och ’hushållsbank’ (artikel 319 i CRR).
The reporting shall be based on the statutory covered bond regime, i.e. the legal framework which applies the to the covered bond programme.
Raderna kan innehålla belopp som motsvarar ’storkundsbank’ och ’hushållsbank’ såväl enligt TSA (raderna 060 och 070) som enligt ASA (raderna 110 och 120), t.ex. om TSA tillämpas för ett dotterföretag medan ASA tillämpas för moderföretaget.
Instructions concerning z-axis
Instituten ska, för varje affärsområde som definieras i artikel 317.4 tabell 2 i CRR och för det ytterligare affärsområde ’företagsövergripande poster’ som anges i artikel 322.3 b i CRR, samt för varje händelsetyp och i enlighet med de interna tröskelvärdena rapportera följande uppgifter: antal händelser, totalt förlustbelopp, största enskilda förlust, summan av de fem största förlusterna och de sammanlagda återvinningarna.
z-axis
För en förlust som berör mer än ett affärsområde ska det totala förlustbeloppet fördelas på samtliga berörda affärsområden.
Cover pool identifier (open)
Instituten ska fylla i mallen separat när det gäller ’totalbeloppet’ plus en statisk i förväg angiven förteckning över följande marknader: Bulgarien, Danmark, Egypten, Förenade kungariket, Polen, Rumänien, Sverige, Tjeckien, Ungern, Island, Kroatien, Liechtenstein, Norge, Albanien, Japan, f.d. jugoslaviska republiken Makedonien, Ryssland, Serbien, Schweiz, Turkiet, Ukraina, Förenta staterna, Euroområdet plus en restmall för alla övriga marknader.
The cover pool identifier consists of the name or unambiguous abbreviation of the cover pool issuing entity and the designation of the cover pool that individually is subject to the relevant covered bond protective measures.
Med ordet ’marknad’ avses i detta rapporteringskrav ’land’.
Nominal amount
I den datapostmodell (DPM) för mallar för rapportering av finansiell information som beskrivs i bilagorna III och IV, har varje datapost (cell) en baspost som tilldelas attributet ’kredit/debet’.
Nominal amount is the sum of claims to payment of principal, determined in accordance with the respective statutory covered bond regime's rules that apply for determining sufficient coverage.
På detta sätt säkerställs att alla företag som rapporterar dataposter följer teckenkonventionen och att man vet om en datapost är ’kredit’ eller ’debet’.
Present value (swap)/Market value
Centralbanker. ii) Offentlig sektor iii) Kreditinstitut. iv) Övriga finansiella företag. v) Icke-finansiella företag. vi) Hushåll.
Present value (swap) is the sum of claims to payment of principal and interest, as discounted by a foreign exchange-specific risk-free yield curve, determined in accordance with the relevant statutory covered bond regime's rules that apply for determining sufficient coverage.
För grupper av kunder med inbördes anknytning ska ingen sektor rapporteras.
For columns 080 and 210 referring to cover pool derivative positions, the amount to be reported is its market value.
Denna kolumn ska endast tillämpas för motparterna ’Övriga finansiella bolag’ och ’Icke-finansiella bolag’.
Asset-specific value
Nace-koder ska användas med detaljering på en nivå för ’Icke-finansiella bolag’ (t.ex. ’F – Byggverksamhet’) samt med detaljering på två nivåer för ’Övriga finansiella bolag’, som innehåller separat information om försäkringsverksamhet (t.ex. ’K65 – Försäkring, återförsäkring och pensionsfondsverksamhet utom obligatorisk socialförsäkring’).
The asset-specific value is the economic value of the cover pool assets, as may be described by a fair value according to IFRS 13, a market value observable from executed transactions in liquid markets, or a present value that would discount future cash flows of an asset by an asset-specific interest rate curve.
De kreditriskreducerande metoderna kan ha tre olika effekter i regelsystemet för stora exponeringar:
Carrying amount of a covered bond liability or a cover pool asset is the accounting value at the covered bond issuer.
’a’, vilket avser artikel 4.1.39 a i CRR (kontroll), eller
Compliance with Article 129 of CRR?
B. Ytterligare belopp för intecknade tillgångar.
If YES, indicate primary asset class of the cover pool
TOTALT RISKVÄGT EXPONERINGSBELOPP
If the cover pool is eligible for the preferential treatment set out in Article 129(4) and (5) of CRR (answer YES in column 011), the primary asset class of the cover pool shall be indicated in this cell.
KONSOLIDERAD KAPITALBAS
The classification in Article 129(1) of that Regulation shall be used for this purpose and codes “a”, “b”, “c”, “d”, “e”, “f” and “g” shall be indicated accordingly.
Metoder för kreditriskreducering som påverkar LGD-värdena till följd av att kreditriskreduceringens substitutionseffekt tillämpas ska inte tas upp i dessa kolumner.
Code “h” will be applied when the primary asset class of the cover pool does not fall under any of the previous categories.
Institut som inte använder egna skattningar av LGD-värden ska tillämpa Artiklarna 228.2, 230.1 och 230.2 samt artikel 231 i CRR.
Covered bond liabilities
Kreditlänkade obligationer och nettning inom balansräkningen i enlighet med del tre avdelning II kapitel 4 avsnitt 4 i CRR behandlas som kontant säkerhet.
Covered bond liabilities are the liabilities of the issuing entity incurred by issuing covered bonds and extends to all positions as defined by the respective statutory covered bond regime that are subject to the relevant covered bond protective measures (this may, for instance, include securities in circulation as well as the position of counterparts of the covered bond issuer in derivative positions with, from the perspective of the covered bond issuer, a negative market value attributed to the cover pool and treated as covered bond liabilities in accordance with the relevant statutory covered bond regime).
Det justerade värdet (Cvam) rapporteras i enlighet med artikel 223.2 i CRR.
Reporting date
190–210
Amounts of covered bond liabilities, excluding cover pool derivative positions, according to the different future date ranges.
Institut som inte använder egna skattningar av LGD-värden ska tillämpa Artiklarna 199.1–8 i CRR och artikel 229 i CRR.
+ 6 months
Följande förkortningar rapporteras: C korrelationshandelsportfölj (CTP).
The date “+ 6 months” is the point in time 6 months after the reporting reference date.
N inte korrelationshandelsportfölj.
Amounts shall be provided assuming no change in covered bond liabilities compared to the reporting reference date except for amortization.
IAS 18.35 b, IAS 1.97
In the absence of a fixed payment schedule, for amounts outstanding at future dates the expected maturity is to be used in a consistent manner.
IFRS 2.10, Bilaga V del 2.17
+ 12 months — + 10 years
4:e direktivet art.
As for “+ 6 months” (column 030) for the respective point in time from the reporting reference date.
42a.1, art.
Cover pool derivative positions with net negative market value
42c.1 b
The net negative market value of cover pool derivative positions which from the perspective of the covered bond issuer have a net negative market value.
4:e direktivet art.
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a negative market value require coverage by eligible cover pool assets.
42a.1, art.
The net negative market value is to be reported for the reporting reference date only.
42c.1 a
External credit rating on covered bond
4:e direktivet art.
Information on external credit ratings on the respective covered bond, as existing on the reporting date, is to be provided.
42a.1, art.
Credit rating agency 1
42c.2
If a credit rating of at least one credit rating agency exists as of the reporting date, the name of one of these credit rating agencies shall be provided here.
IAS 1.54, IAS 1.78 e
If credit ratings by more than three credit rating agencies exist as of the reporting date, the three credit rating agencies to whom information is provided shall be selected based on their respective market prevalence.
IAS 27.28, IAS 1.83 a ii
Credit rating 1
IAS 27.4, IAS 1.54 q, IAS 27.27
The credit rating issued by the credit rating agency reported in column 090 on the covered bond as of the reporting reference date.
IAS 1.106 b, IAS 8.42
If long- and short-term credit ratings by the same credit rating agency exist, the long-term credit rating is to be reported.
Om säkerheten är en tillgång i det rapporterande institutet rapporteras dess redovisade värde i AE-ASS;
The credit rating to be reported shall include any modifiers.
Om de värdepapper som utlånats som säkerhet är en tillgång i det rapporterande institutet rapporteras dess redovisade värde i AE-ASS;
Credit rating agency 2 and credit rating agency 3
Om den är en tillgång i det rapporterande institutet rapporteras dess redovisade värde i AE-ASS;
As for credit rating agency 1 (column 090) for further credit rating agencies that have issued credit ratings on the covered bond as of the reporting reference date.
Villkoren i dessa led återspeglar olika situationer för kapitalet som kan förändras, vilket innebär att det belopp som rapporteras här kan vara godtagbart under senare perioder.
Credit rating 2 and credit rating 3
290–320
As for credit rating 1 (column 100) for further credit ratings issued by credit rating agencies 2 and 3 on the covered bond existing as of the reporting reference date.
Varav fallerande exponeringar
Cover pool
370–380
The cover pool consist of all positions, including cover pool derivative positions, from the perspective of the covered bond issuer, with a net positive market value, that are subject to the respective covered bond protective measures.
IAS 32.28-29, Bilaga V del 2.15
Amounts of assets in the cover pool, excluding cover pool derivative positions.
IFRS 7.23 c, IAS 39.95-101
This amount includes minimum over-collateralisation requirements plus any additional over-collateralisation in excess of the minimum, to the extent subject to the respective covered bond protective measures.
IFRS 7.20 a ii, IAS 39.55 b
The reporting date “+ 6 months” is the point in time 6 months after the reporting reference date.
IAS 1.79 a vi, IAS 32.33–34, AG 14, AG 36, Bilaga V del 2.20
Amounts shall be provided assuming no change in cover pool compared to the reporting date except for amortization.
IAS 39.9, Bilaga V del 2.96
In the absence of a fixed payment schedule, for amounts outstanding at future dates expected maturity is to be used in a consistent manner.
IFRS 7.20 a v–vii, IAS 39.55 a
As for “+ 6 months” (column 160) for the respective point in time from the reporting reference date.
IFRS 7.20 e, IAS 39.66
Cover pool derivative positions with net positive market value
IFRS 7.20 e, IAS 39.67-70
The net positive market value of cover pool derivative positions which, from the perspective of the covered bond issuer, have a net positive market value.
IFRS 7.20 e, IAS 39.63-65
Cover pool derivative positions are such net derivative positions that in accordance with the relevant statutory covered bond regime have been included in the cover pool and are subject to the respective covered bond protective measures in that such derivative positions with a positive market value would not form part of the covered bond issuer's general insolvency estate.
IAS 36.10b IAS 36.88-99, 124 IFRS 3 bilaga B67 d v
The net positive market value is to be reported for the reporting date only.
IFRS 7.20 d, IAS 39.AG 93
Cover pool amounts in excess of minimum coverage requirements
IFRS 7.8 a ii, IAS 39.9, AG 14
Amounts of cover pool, including cover pool derivative positions with net positive market values, in excess of requirements of minimum coverage (over-collateralisation).
IFRS 7.8 a ii, IAS 39.9
As per the relevant statutory covered bond regime
IFRS 7.8 d, IAS 39.9
Amounts of over-collateralisation compared with the minimum coverage required by the relevant statutory covered bond regime.
IFRS 7.8 c, IAS 39.9, AG16, AG26 Bilaga V del 1.16
As per credit rating agencies' methodology to maintain current external credit rating on covered bond
IFRS 7.8 b, IAS 39.9, AG16, AG26
Amounts of over-collateralisation compared with the level that, according to information on the respective credit rating agency's methodology available to the covered bond issuer, would at a minimum be required to support the existing credit rating issued by the respective credit rating agency.
IFRS 7.22 b, IAS 39.9
Amounts of over-collateralisation compared with the level that, according to information on the methodology of credit rating agency 1 (column 090) available to the covered bond issuer, would at a minimum be required to support credit rating 1 (column 100).
IAS 1.54 e, Bilaga V del 2.4
The instructions for credit rating agency 1 (column 230) also apply to credit rating agency 2 (column 110) and credit rating agency 3 (column 130).
IAS 1.106 b, IAS 1.IG6, IAS 8.22
Part E follows the same structure as in the encumbrance overview templates in Part A with different templates for the encumbrance of the assets of the reporting institution and for the collateral received:
IAS 1.106 d i–ii, IAS 1.81A c, IAS 1.IG6
AE-ADV1 and AE-ADV2 respectively.
IAS 1.106, IAS 32.34, 33, Bilaga V del 2.20
Consequently, matching liabilities correspond to the liabilities that are secured by the encumbered assets and no one-to-one relation has to exist.
4:e direktivet art.
Central bank funding (of all types, including repos)
42a.5a, Bilaga V del 2.15
All types of liabilities of the reporting institution in which the counterparty of the transaction is a central bank.
4:e direktivet art.
Assets that have been pre-positioned with central banks shall not be treated as encumbered assets unless the central bank does not allow withdrawal of any asset placed without prior approval.
42a.1, art.
For unused financial guarantees, the unused part, i.e., the amount above the minimum required by the central bank, shall be allocated on a pro-rata basis among the assets placed at the central bank.
42c.1 a kapitalkravsförordn. art.
Exchanged traded derivatives
30 a
Carrying amount of the collateralised derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are listed or traded on a recognised or designated investment exchange and they entail asset encumbrance for that institution.
4:e direktivet, Tillgångar C III.7, D III.2, Bilaga V del 2.20
Over-the counter derivatives
4:e direktivet art.
Carrying amount of the collateralised derivatives of the reporting institution that are financial liabilities, insofar as these derivatives are traded over-the-counter and they entail asset encumbrance for that institution.
42a.4 b, 42a.5a, IAS 39.9
(Same instruction in row 030 of the AE-SOU template)
4:e direktivet art.
Carrying amount of the repurchase agreements of the reporting institution in which the counterparty of the transaction is not a central bank, insofar as these transactions entail asset encumbrance for that institution.
42a.4 a, 42a.5a, IAS 39.9
For tri-party repurchase agreements, the same treatment should be followed as for the repurchase agreements insofar as these transactions entail asset encumbrance for the reporting institution.
86/635/EEG art.
Collateralised deposits other than repurchase agreements
37.1, art.
Carrying amount of the collateralised deposits other than repurchase agreements of the reporting institution in which the counterparty of the transaction is not a central bank, insofar as these deposits entail asset encumbrance for that institution.
42a.4 b, Bilaga V del 1.16
Covered bonds securities issued
86/635/EEG art.
See instructions in row 100 of the AE-SOU template.
35–37 Bilaga V del 1.17
Securitisations issued
4:e direktivet art.
See instructions in row 110 of the AE-SOU template.
42a.1, 42a.5a, art.
Debt securities issued other than covered bonds and ABSs
42c.1 a IAS 39.9, Bilaga V del 1.19
Carrying amount of the debt securities issued by the reporting institution other than covered bonds and securitisations insofar as these securities issued entail asset encumbrance for that institution.
4:e direktivet art.
In the event that the reporting institution had retained some of the debt securities issued, either from the issuance date or thereafter as a result of a repurchase, these retained securities should not be included under this item.
42a.5, 43.5a, IAS 39.89 A a
Additionally, the collateral assigned to them should be classified as non-encumbered for the purpose of this template.
86/635/EEG art.
See instructions in row 120 of the AE-SOU template.
4.7-8 Tillgångar 4:e direktivet art.
Total encumbered assets
17, Bilaga V del 2.4
For each type of asset specified in the rows of the AE-ADV1 template, the carrying amount of the assets held by the reporting institution that are encumbered.
Hypotekslån [lån med säkerhet i fastigheter], Bostadsfastighet: lån säkrade av bostadsfastigheter, Kommersiell fastighet:
For each type of asset specified in the rows of the AE-ADV1 template, carrying amount of the assets held by the reporting institution that are encumbered and which are eligible for operations with those central banks to which the reporting institution has access.
lån säkrade av pant i kommersiella fastigheter (se definition av dessa i kapitalkravsförordningen).
Total non-encumbered assets
Avdragen i enlighet med övergångsbestämmelserna från kärnprimärkapital, övrigt primärkapital eller supplementärkapital kan i vissa fall vara större än institutets kärnprimärkapital, övrigt primärkapital respektive supplementärkapital.
For each type of asset specified in the rows of the AE-ADV1 template, the carrying amount of the assets held by the reporting institution that are non-encumbered.
Namnet på den enhet som omfattas av konsolideringen.
For each type of asset specified in the rows of the AE-ADV1 template, carrying amount of the assets held by the reporting institution that are non-encumbered and which are eligible for operations with those central banks to which the reporting institution has access.
I dessa kolumner rapporteras beloppen för lån och förskott avseende affärsområdena ’storkundsbank’ och ’hushållsbank’ i enlighet med artikel 319.1 b i CRR.
Encumbered + non-encumbered assets
Dessa belopp ska ligga till grund för beräkningen av alternativ relevant indikator som leder till kapitalbaskraven för den verksamhet som omfattas av ASA (artikel 319.1 a i CRR).
For each type of asset specified in the rows of the AE-ADV1 template, the carrying amount of the assets held by the reporting institution.
panträtt i övriga värdepapper eller tillgångar.
See instructions for row 020 of the AE-ASS template.
Termen institut ska här förstås som en hänvisning till det institut som tillhandahåller det räntebärande värdepapper som ska användas som säkerhet (vilket faktiskt utfärdar det) och som tar emot lånet och förskottet, inte det rapporterande institutet, vilket är det som tar emot säkerheten och beviljar lån och förskott.
See instructions for row 030 of the AE-ASS template.
Artiklarna 395.1, 458.2 d ii, 458.10 och 459 b i CRR.
See instructions for row 040 of the AE-ASS template.
Den tillämpliga beloppsgränsen för andra motparter än institut ska rapporteras.
See description instructions for row 050 of the AE-ASS template.
040–180
Covered bonds as described in the instructions for row 050 of the AE-ASS template that are issued by any entity within the prudential scope of consolidation.
Kolumnerna 010 och 020 är en sammansatt radidentifierare, och måste tillsammans vara unika för varje rad i tabellen.
See instructions for row 060 of the AE-ASS template.
Om en unik kod för en grupp av kunder med inbördes anknytning är tillgänglig på nationell nivå, ska denna kod rapporteras.
Securitisations as described in the instructions for row 060 of the AE-ASS template that are issued by any entity within the prudential scope of consolidation.
Se kolumn 010 i mallen LEI.
See instructions for row 090 of the AE-ASS template.
Se kolumn 020 i mallen LE1.
Central banks and general governments
Det rapporterande institutets tillgångar (se instruktionen för rad 010 i AE-ASS-mallen) som rapporteras till sitt redovisade värde.
Loans and advances other than loans on demand to a central bank or a general government.
240–250
Financial corporations
Varav clearade genom en kvalificerad central motpart
Loans and advances other than loans on demand to financial corporations.
Varav nedskrivningar
Loans and advances other than loans on demand to non-financial corporations.
* Varav kapitalkrav för stora exponeringar
Loans and advances other than loans on demand guaranteed with a mortgage given to non-financial corporations.
** Varav Införande av ändringar av IAS 19 – negativ post
Loans and advances other than loans on demand given to households.
Det belopp som ska rapporteras i kolumn 060 på denna rad Artikel 470.1 i CRR.
See instruction for row 120 of the AE-ASS template.
Enligt artikel 113.6 och 113.7 i CRR ’får ett institut, efter förhandsgodkännande från de behöriga myndigheterna, besluta att inte tillämpa kraven i punkt 1 i denna artikel på institutets exponeringar mot en motpart som är dess moderföretag, dotterföretag, syskonföretag eller företag som står i ett sådant samband som avses i artikel 12.1 i direktiv 83/349/EEG’.
See instruction for row 010 of the AE-ASS template.
Det innebär att motparter inom gruppen inte nödvändigtvis är institut utan även kan vara företag som tillhör andra exponeringsklasser, t.ex. anknutna företag eller företag i den mening som avses i artikel 12.1 i direktiv 83/349/EEG.
See point 6.2.1 as instructions are similar for both templates.
Exponeringar mot en motpart inom gruppen ska därför rapporteras i respektive exponeringsklass.
See instructions for row 140 of the AE-COL template.
Transaktioner för värdepappersfinansiering med den innebörd som anges i punkt 17 i Baselkommitténs dokument ’The Application of Basel II to Trading Activities and the Treatment of Double Default Effects’ omfattar i) repor och omvända repor enligt definitionen i artikel 4.82 i CRR och värdepappers- eller råvarulån och ii) marginallånetransaktioner enligt definitionen i artikel 272.3 i CRR.
See instructions for row 150 of the AE-COL template.
’Övriga motpartslösa tillgångar’, som rapporteras i enlighet med artikel 147.2 g i CRR.
See instructions for row 160 of the AE-COL template.
Denna exponeringsklass måste alltid åsättas riskvikten 100 % utom för kassabehållning, likvärdiga poster och exponeringar som restvärden av leasade tillgångar i enlighet med artikel 156 i CRR.
See instructions for row 180 of the AE-COL template.
Enligt artikel 128.7 jämförd med artiklarna 130 och 140.1 i CRD är det kontracykliska buffertvärdet ’det viktade genomsnittet av de kontracykliska buffertvärden som gäller i de jurisdiktioner där institutets berörda kreditexponeringar finns’.