natgillin/translations-raw huggingface dataset:
The costs for the institution as lessee shall be included in the item “Other administrative expenses”.
ISO-kod enligt 3166–1 alpha-2 ska användas för motpartens registreringsland (inklusive pseudo-ISO-koder för internationella organisationer som finns i den senaste utgåvan av Eurostats anvisningar för uppgifter om betalningsbalansen, Balance of Payments Vademecum).)
Gains or losses from remeasurements of holdings of precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income.
För grupper av kunder med inbördes anknytning ska ingen hemvist rapporteras.
Other” or “Other operating expenses.
Motpartens sektor
Other”
En sektor ska hänföras till varje motpart på grundval av Finreps näringsgrensklasser:
STATEMENT OF CHANGES IN EQUITY (46)
Nace-kod
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.
När det gäller näringsgrenar ska Nace-koderna (Nomenclature statistique des activités économiques dans l'Union européenne = statistisk näringsgrensindelning i Europeiska unionen) användas.
NON-PERFORMING EXPOSURES (18)
Näringsgrenarna för ’övriga finansiella bolag’ och ’icke-finansiella bolag’ ska klassificeras på grundval av Finrep-uppdelningen av motparter.
For the purpose of template 18, non-performing exposures are those that satisfy any of the following criteria:
För grupper av kunder med inbördes anknytning ska ingen Nace-kod rapporteras.
material exposures which are more than 90 days past due;
Typ av motpart
the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
Artikel 394.2 i CRR.
That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.
För de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade enheter i den finansiella sektorn ska typen av motpart anges med ’I’ för institut eller ’U’ för oreglerade enheter i den finansiella sektorn.
Exposures in respect of which a default is considered to have occurred in accordance with Article 178 CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures.
Om det finns en unik kod tillgänglig på nationell nivå för en grupp av kunder med inbördes anknytning ska denna kod rapporteras som koden för gruppen av kunder med inbördes anknytning.
Exposures with “collective allowances for incurred but not reported losses” referred to in paragraph 38 of this Annex shall not be considered as non-performing exposures unless they meet the criteria to be considered as non-performing exposures.
Om det inte finns någon unik kod på nationell nivå, ska den kod som rapporteras vara koden för moderbolaget i C 27.00.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Om gruppen av kunder med inbördes anknytning inte har något moderföretag, ska den kod som rapporteras vara koden för den enskilda enhet som institutet bedömer vara mest betydande inom gruppen av kunder med inbördes anknytning.
Materiality shall be assessed in accordance with Article 178 of CRR.
I alla övriga fall ska koden motsvara den enskilda motparten.
For the purpose of template 18, “exposures” includes all debt instruments (loans and advances which include also cash balances at central banks and other demand deposits and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Kodens sammansättning fastställs utifrån det nationella rapporteringssystemet, om det inte finns en enhetlig kodifiering inom EU.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Grupp eller enskild
loan commitments given;
Instituten ska rapportera ’1’ för rapportering av exponeringar mot enskilda kunder eller ’2’ för rapportering av exponeringar mot grupper av kunder med inbördes anknytning.
financial guarantees given;
Transaktioner där det finns en exponering mot underliggande tillgångar
other commitments given.
Artikel 390.7 i CRR
Exposures include non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
I enlighet med de nationella behöriga myndigheternas ytterligare tekniska specifikationer ska ’Ja’ rapporteras när institutet har exponeringar mot den rapporterade motparten genom en transaktion där det finns en exponering mot underliggande tillgångar.
For the purpose of template 18, an exposure is “past-due” when any amount of principal, interest or fee has not been paid at the date it was due.
I annat fall ska ’Nej’ rapporteras.
For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.
Ursprungliga exponeringar
A commitment shall be considered as a non-performing exposure for its nominal amount where, when drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.
Artiklarna 24, 389, 390 och 392 iCRR.
Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the counterparty (“guaranteed party”), including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 145.
I dessa kolumner ska institutet rapportera de ursprungliga exponeringarna för direkta exponeringar, indirekta exponeringar och ytterligare exponeringar som härrör från transaktioner där det finns en exponering mot underliggande tillgångar.
Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.
Enligt artikel 389 i CRRska tillgångsposter och poster utanför balansräkningen tillämpas utan riskvikter eller grader av risk.
Exposures classified as non-performing in accordance with paragraph 145 shall be categorised as either non-performing on an individual basis (“transaction based”) or as non-performing for the overall exposure to a given debtor (“debtor based”).
Dessa kolumner ska innehålla den ursprungliga exponeringen, dvs. exponeringsvärdet utan hänsyn till värdejusteringar och avsättningar, som ska dras av i kolumn 210.
For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:
Definition och beräkning av exponeringsvärdet fastställs i artiklarna 389 och 390 i CRR.
for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of Article 178 shall be applied;
Värderingen av tillgångsposter och poster utanför balansräkningen ska utföras i enlighet med den redovisningsram som institutet ska följa i överensstämmelse med artikel 24 i CRR.
for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;
Exponeringar som har dragits av från kapitalbasen och som inte är exponeringar enligt artikel 390.6 e ska ingå i dessa kolumner.
for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
Dessa exponeringar ska dras av i kolumn 200.
Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20 % of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing.
De exponeringar som avses i artikel 390.6 a–d i CRR ska inte ingå i dessa kolumner.
When a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.
Ursprungliga exponeringar ska omfatta alla tillgångsposter och poster utanför balansräkningen enligt artikel 400 i CRR.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Undantagen ska dras av i enlighet med artikel 395.1 i CRR i kolumn 320.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Exponeringar såväl utanför som i handelslagret ska inkluderas.
the situation of the debtor has improved to the extent that full repayment, according to the original or when applicable the modified conditions, is likely to be made;
För uppdelningen av exponeringar i finansiella instrument där olika exponeringar som härrör från nettningsavtal utgör en enskild exponering, ska denna hänföras till det finansiella instrument som motsvarar den huvudtillgång som ingår i nettningsavtalet (se även inledningen).
the debtor does not have any amount past-due by more than 90 days.
Total ursprunglig exponering
An exposure shall remain classified as non-performing while those conditions are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.
Institutet ska rapportera summan av direkta exponeringar och indirekta exponeringar samt ytterligare exponeringar som härrör från exponeringen mot transaktioner där det finns en exponering mot underliggande tillgångar.
The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure, as non-current assets held for sale are included in the scope of definition of non-performing exposures.
Artikel 178 i CRR.
In case of non-performing exposures with forbearance measures [6], those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Institutet ska rapportera hur stor andel av den totala ursprungliga exponeringen som motsvarar fallerande exponeringar.
exposures are not considered to be impaired or defaulted;
Direkta exponeringar
one year has passed since the forbearance measures were applied;
Direkta exponeringar ska avse exponeringar på basis av ’direkt låntagare’.
there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions.
Skuldinstrument
The absence of concerns shall be determined after an analysis of the debtor's financial situation by the institution.
Förordning (EG) nr 25/2009 (’ECB/2008/32’) bilaga II del 2 tabellen, kategorierna 2 och 3.
Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.
Skuldinstrument ska omfatta räntebärande värdepapper samt lån och förskott.
Those specific exit conditions shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR respectively.
De instrument som ingår i denna kolumn ska vara de som är kvalificerade som ’lån med ursprunglig löptid upp till ett år/över ett år och upp till fem år/över fem år’, eller ’Obligationer och andra räntebärande värdepapper’, enligt ECB/2008/32.
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Repor, värdepappers- och råvarulån (transaktioner för värdepappersfinansiering) och marginalutlåning ska ingå i denna kolumn.
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
ECB/2008/32 bilaga II, del 2, tabellen, kategorierna 4 och 5.
Non-performing exposures shall be reported broken down by past due time bands.
De instrument som ingår i denna kolumn ska vara de som är kvalificerade som ’Aktier och andra andelar’ eller ’Andelar i penningmarknadsfonder’ enligt ECB/2008/32.
Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column.
Artikel 272.2 och bilaga II i CRR.
Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.
De instrument som ska rapporteras i denna kolumn ska omfatta derivat som ingår i förteckningen i bilaga II till CRRsamt transaktioner med lång avvecklingscykel enligt definitionen i artikel 272.2 i CRR.
Cash balances at central banks and other demand deposits shall be reported in row 070 as well as in rows 080 and 100 of template 18.
Kreditderivat som omfattas av motpartsrisk ska ingå i denna kolumn.
Non-performing exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 18.
Poster utanför balansräkningen
The following exposures shall be identified in separate columns:
Poster utanför balansräkningen
exposures which are considered to be impaired in accordance with the applicable accounting framework, except where they are exposures with incurred but not reported losses;
Bilaga I i CRR.
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Det värde som ska rapporteras i dessa kolumner ska vara det nominella värdet före eventuella minskningar av specifika kreditriskjusteringar och utan tillämpning av konverteringsfaktorer.
“Accumulated impairment” and “accumulated changes in fair value due to credit risk” figures shall be reported in accordance with paragraph 46.
Låneåtaganden
“Accumulated impairment” means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Bilaga I punkterna 1 c och 1 h, 2 b ii, 3 b i och 4 a i CRR.
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
Låneåtaganden är fasta åtaganden om att tillhandahålla kredit enligt tidigare fastställda villkor, förutom åtaganden som utgör derivat eftersom dessa kan regleras netto med kontanter eller genom att ett annat finansiellt instrument levereras eller emitteras.
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Finansiella garantier
“Accumulated changes in fair value due to credit risk” shall be reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Bilaga I punkterna 1 a, b och f i CRR.
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Finansiella garantier är avtal som kräver att emittenten gör angivna betalningar för att ersätta innehavaren för en förlust denne ådrar sig på grund av att en angiven gäldenär inte fullgör betalning vid förfall enligt de ursprungliga eller ändrade villkoren i ett skuldinstrument.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
Kreditderivat som inte ingår i kolumnen ’derivat’ ska rapporteras i denna kolumn.
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
Andra förpliktelser
FORBORNE EXPOSURES (19)
Andra förpliktelser är de poster i bilaga I till CRR som inte ingår i ovannämnda kategorier.
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
Exponeringsvärdet för en enda rättslig förpliktelse som följer av avtal om produktövergripande nettning med en motpart till institutet ska rapporteras i denna kolumn.
a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;
Enligt artikel 403 i CRR får ett kreditinstitut använda substitutionsmetoden när en exponering gentemot en kund garanterats av en tredje part eller genom säkerhet i form av värdepapper utgivna av en tredje part.
a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
I dessa kolumner ska institutet rapportera beloppen för de direkta exponeringar som ska återföras till garantigivaren eller emittenten av säkerheter, förutsatt att denne skulle ha tilldelats en motsvarande eller lägre riskvikt jämfört med riskvikten för tredje part enligt del tre avdelning II kapitel 2 i CRR.
A concession may entail a loss for the lender.
Exponeringar som härrör från kreditlänkade obligationer ska också rapporteras i dessa kolumner enligt artikel 399 i CRR.
Evidence of a concession includes the following:
Se kolumn 060.
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Se kolumn 070.
inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
Se kolumn 080.
The exercise of clauses which, when used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession when the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.
Värdet i dessa kolumner ska vara det nominella värdet före tillämpning av eventuella minskningar av specifika kreditriskjusteringar och konverteringsfaktorer.
“Refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.
Se kolumn 090.
For the purpose of template 19, “debtor” includes all the natural and legal entities in the debtor's group which are within the accounting scope of consolidation.
Se kolumn 100.
For the purpose of template 19, “debt” includes loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Se kolumn 110.
“Debt” includes non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.
Ytterligare exponeringar som härrör från transaktioner där det finns en exponering mot underliggande tillgångar
For the purpose of template 19, “exposure” has the same meaning as given for “debt” in paragraph 169.
Artikel 390.7 i CRR.
For the purpose of template 19, “institution” means the institution which applied the forbearance measures.
Ytterligare exponeringar som härrör från transaktioner där det finns en exponering mot underliggande tillgångar.
Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR.
(–) Värdejusteringar och avsättningar
Exposures shall not be treated as forborne where the debtor is not in financial difficulties.
Artiklarna 34, 24, 110 och 111 i CRR.
Nevertheless the following shall be treated as forbearance measures:
Värdejuste ringar och avsättningar som ingår i motsvarande redovisningsram (direktiv 86/635/EEG eller förordning (EG) nr 1606/2002) som påverkar värderingen av exponeringar enligt artiklarna 24 och 110 i CRR.
a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;
Värdejusteringar och avsättningar mot den bruttoexponering som anges i kolumn 040 ska rapporteras i denna kolumn.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
(–) Exponeringar som har dragits av från kapitalbasen
the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;
Artikel 390.6 e i CRR.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
Exponeringar som har dragits av från kapitalbasen, som ska inkluderas i de olika kolumnerna för Total ursprunglig exponering, ska rapporteras.
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Exponeringsvärde före tillämpning av undantag och kreditriskreducering
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Artikel 394.1 b i CRR.
the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;
Institut ska rapportera exponeringsvärdet innan man, i tillämpliga fall, tar hänsyn till effekten av kreditriskreduceringen.
simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;
Exponeringsvärdet som ska rapporteras i denna kolumn ska vara det belopp som används för att fastställa om en exponering är en stor exponering enligt definitionen i artikel 392 i CRR.
the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Detta ska omfatta den ursprungliga exponeringen efter avdrag för värdejusteringar och avsättningar samt beloppet för de exponeringar som har dragits av från kapitalbasen.
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
Verksamhet utanför handelslagret
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Beloppet för verksamhet utanför handelslagret från den totala exponeringen före undantag och kreditriskreducering.
Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 145 to 162 and 177 to 179.
% av godtagbart kapital
The classification as forborne exposure shall be discontinued when all of the following conditions are met:
Artiklarna 4.1.71 b och 395 iCRR.