natgillin/translations-raw huggingface dataset:
material exposures which are more than 90 days past due;
Det finns en motbevisbar presumtion att anstånd har ägt rum under följande omständigheter:
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.
Det ändrade avtalet hade helt eller delvis förfallit till betalning sedan mer än 30 dagar (utan att vara nödlidande) minst en gång under de tre månader som föregick ändringen av det eller skulle med mer än 30 dagar överskrida förfallodagen, helt eller delvis, utan ändringar.
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.
Samtidigt med eller nära i tiden med institutets eftergift av ytterligare skuld, betalade gäldenären kapitalbelopp eller räntor på ett annat avtal med det institut som helt eller delvis förfallit med 30 dagar minst en gång under de tre månader som föregick dess refinansiering.
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.
Ekonomiska svårigheter ska bedömas på gäldenärsnivå på det sätt som det hänvisas till i punkt 168.
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.
Bara exponeringar för vilka anståndsåtgärder har tillämpats ska identifieras som anståndsexponeringar.
Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral.
Klassificeringen som anstånd ska upphöra när samtliga följande villkor är uppfyllda:
Materiality shall be assessed in accordance with Article 178 of CRR.
Avtalet anses ha förfallit, även om det har omklassificerats från kategorin nödlidande efter det att gäldenären gjort en analys av företagets finansiella tillstånd som visat att det inte längre uppfyller villkoren för att betraktas som nödlidande.
For the purpose of template 18, ‘exposures’ includes all debt instruments (loans and advances and debt securities) and off-balance sheet exposures, except those held for trading exposures.
Minst två års prövoperiod har förlupit från den dag då anståndsexponeringen ansågs vara nödlidande.
Off-balance sheet exposures comprise the following revocable and irrevocable items:
Regelbundna betalningar av mer än ett obetydligt sammanlagt kapital- eller räntebelopp har gjorts under minst hälften av prövotiden.
loan commitments given;
Ingen av exponeringarna mot gäldenären är förfallna till betalning mer än 30 dagar efter förfallodagen i slutet av prövoperioden.
other commitments given.
Förlängningen har inte lett till att exponeringen klassificerats som nödlidande.
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.
Exponeringen ansågs inte vara en nödlidande exponering vid den tidpunkt när anståndsåtgärderna förlängdes.
For the purpose of template 18, ‘debtor’ means an obligor within the meaning of Article 178 of CRR.
Om ytterligare anståndsåtgärder tillämpas på ett presterande avtal med anstånd under prövoperioden eller om det förfallit sedan mer än 30 dagar, ska det klassificeras som nödlidande.
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.
Presterande exponering med anståndsåtgärder omfattar exponeringar med anstånd som inte uppfyller kriterierna för att betraktas som nödlidande.
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.
Exponeringar med anstånd under prövning som har omklassificerats från kategorin nödlidande exponeringar med anstånd ska rapporteras separat inom presterande exponeringar med anståndsåtgärder i kolumnen varav: Presterande exponeringar under prövning.
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.
Nödlidande exponeringar med anståndsåtgärder inbegriper exponeringar med anstånd som uppfyller kriterierna för att betraktas som nödlidande.
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’).
De nödlidande exponeringarna med anståndsåtgärder inbegriper följande:
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 för vilka de villkor som anges i punkt 157 gäller.
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.
Exponeringar med anstånd som har omklassificerats från kategorin presterande exponeringar, inklusive exponeringar under prövning som åter fått anstånd eller har förfallit sedan mer än 30 dagar.
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.
Exponeringar för vilka punkt 157 är tillämplig ska identifieras separat i kolumnen varav: Nödlidande exponeringar med anstånd.
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.
Kolumnen refinansiering omfattar det nya avtalets redovisade bruttovärde (Refinansiering av skuld) som beviljats som en del av en refinansieringstransaktion som uppfyller kraven på en anst åndsåtgärd, liksom det redovisade bruttovärdet för det gamla återbetalda avtalet som fortfarande är utestående.
Exposures shall be considered to have ceased being non-performing when all of the following conditions are met:
Exponeringar med anstånd som kombinerar ändringar och refinansiering ska hänföras till kolumnen Instrument med ändrade villkor eller kolumnen Refinansiering enligt den åtgärd som har störst kassaflödespåverkan.
the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification;
Refinansiering av en bankpool ska rapporteras i kolumnen Refinansiering för den totala mängden refinansierad skuld som tillhandahållits av det rapporterande institutet eller som fortfarande är utestående hos det rapporterande institutet.
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;
Ompaketering av flera skulder till en ny skuld ska rapporteras som en ändring, såvida det inte också finns en refinansieringstransaktion som har en större kassaflödespåverkan.
the debtor does not have any amount past-due by more than 90 days.
När anstånd genom ändring av villkoren i en problemexponering leder till att den borttas från balansräkningen och till att en ny exponering tas upp i balansräkningen, ska den nya exponeringen behandlas som en skuld med anstånd.
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.
Ackumulerad nedskrivning eller ackumulerade förändringar i verkligt värde på grund av kreditrisk ska rapporteras i enlighet med punkt 46.
Where forbearance measures are applied to non-performing exposures, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:
Beloppet för ackumulerad nedskrivning som ska rapporteras i kolumnen nödlidande lån med anståndsåtgärder för nödlidande exponeringar ska inte inbegripa uppkomna men ej rapporterade förluster.
the application of forbearance measures does not lead to the recognition of impairment or default;
Uppkomna men ej rapporterade förluster ska rapporteras i kolumnen om exponeringar med anståndsåtgärder.
one year has passed since the forbearance measures were applied;
Ackumulerade förändringar i verkligt värde på grund av kreditrisk rapporteras för exponeringar som anges till verkligt värde via resultaträkningen i enlighet med den tillämpliga redovisningsramen.
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.
DEL 3
The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution.
I följande tabell visas de exponeringsklasser som används för att beräkna kapitalkrav enligt kapitalkravsförordningen i jämförelse med de motpartssektorer som används i Finrep-tabellerna.
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.
Tabell 2
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.
Schablonmetod
Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount.
Exponeringsklasser enligt schablonmetoden (artikel 112 i kapitalkravsförordningen)
Performing exposures past due by less than 90 days shall be reported separately for their entire amount.
Motpartssektorer i Finrep
Non-performing exposures shall be reported broken down by past due time bands.
Kommentarer
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.
Dessa exponeringar ska hänföras till den Finrep-motpartssektor som motsvarar den direkta motpartens verksamhet
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.
d ) Multilaterala utvecklingsbanker
The following exposures shall be identified in separate columns:
(dvs. kreditinstitut och värdepappersföretag)
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;
Icke-finansiella företag
exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
Icke-finansiella företag
‘Accumulated impairment’ and ‘accumulated changes in fair value due to credit risk’ figures shall be reported in accordance with paragraph 46.
Dessa exponeringar ska hänföras till den Finrep-motpartssektor som motsvarar den direkta motpartens verksamhet
‘Accumulated impairment’ means the reduction in the carrying amount of the exposure either directly or through the use of an allowance account.
Fallerande
Accumulated impairment reported on non-performing exposures shall not include incurred but not reported losses.
ja) Poster förknippade med särskilt hög risk
Incurred but not reported losses shall be reported in accumulated impairment on performing exposures.
Institut och företag med kortfristig kreditvärdering
‘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.
Fondbolag (fonder)
Information on collateral held and financial guarantee received on non-performing exposures shall be reported separately.
Investeringar i fondföretag ska klassificeras som aktieinstrument i Finrep, oavsett om kapitalkravsförordningen medger genomlysning.
Amounts reported for collateral received and financial guarantees received shall be calculated in accordance with paragraphs 79 to 82.
I Finrep delas aktieinstrument upp i olika kategorier av finansiella tillgångar
Therefore, the sum of the amounts reported for both collateral and financial guarantees shall be capped at the carrying amount of the related exposure.
Diverse poster i balansräkningen
FORBORNE EXPOSURES (19)
I Finrep kan övriga poster ingå i olika tillgångskategorier
For the purpose of template 19, forborne exposures are debt contracts in respect of which forbearance measures have been applied.
Tabell 3
Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (‘financial difficulties’).
Internmetoden
For the purpose of template 19, a concession refers to either of the following actions:
Exponeringsklasser enligt internmetoden (artikel 147 i kapitalkravsförordningen)
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;
(dvs. kreditinstitut och värdepappersföretag, samt vissa nationella regeringar och multilaterala banker)
Evidence of a concession includes the following:
14).
a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;
Europaparlamentets och rådets förordning (EG) nr 1893/2006 av den 20 december 2006 om fastställande av den statistiska näringsgrensindelningen Nace rev.
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.
2 och om ändring av rådets förordning (EEG) nr 3037/90 och vissa EG-förordningar om särskilda statistikområden (EUT L 393, 30.12.2006, s.
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.
1).
‘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.
Rådets fjärde direktiv 78/660/EEG av den 25 juli 1978 grundat på artikel 54.3 g i fördraget om årsbokslut i vissa typer av bolag (EGT L 222, 14.8.1978, s.
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.
11).
For the purpose of template 19, ‘debt’ includes loans, debt securities and revocable and irrevocable loan commitments given, but excludes exposures held for trading.
Kommissionens rekommendation av den 6 maj 2003 om definitionen av mikroföretag samt små och medelstora företag (C(2003)1422) (EUT L 124, 20.5.2003, s.
For the purpose of template 19, ‘exposure’ has the same meaning as given for ‘debt’ in paragraph 169.
36).
For the purpose of template 19, ‘institution’ means the institution which applied the forbearance measures.
”BILAGA VII
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.
ANVISNINGAR FÖR RAPPORTERING AV FÖRLUSTER FRÅN UTLÅNING DÄR SÄKERHET STÄLLTS I FORM AV FAST EGENDOM
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;
Samtliga allmänna anvisningar i del 1 i bilaga II gäller också.
the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;
Tillämpningsområde för rapportering
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;
De uppgifter som anges i artikel 101.1 i CRR ska rapporteras av samtliga institut som använder fastigheter för de syften som anges i del tre, avdelning II 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.
Mallen täcker alla nationella marknader mot vilka ett institut/en grupp av institut är exponerad/-e (se artikel 101.1 i CRR).
A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.
Enligt artikel 101.2 tredje meningen ska uppgifterna rapporteras separat för varje fastighetsmarknad inom unionen.
There is a rebuttable presumption that forbearance has taken place in the following circumstances:
Definitioner och allmänna anvisningar
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;
För exponeringar som säkras av bostadsfastigheter eller kommersiella fastigheter ska beräkningen av ekonomisk förlust utgå från det utestående exponeringsvärdet på rapporteringsdagen och ska minst innefatta: i) avkastning från realiserade säkerheter, ii) direkta kostnader (inbegripet räntebetalningar och kostnader för omförhandlingar kopplade till likvidering av säkerheten) samt iii) indirekta kostnader (inbegripet driftskostnader för omförhandlingsenheten).
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;
Alla komponenter ska diskonteras till rapportens referensdatum.
the institution approves the use of embedded fo rbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
Exponeringsvärdet följer de regler som fastställs i del tre, avdelning II i CRR (se kapitel 2 för institut som använder schablonmetoden och kapitel 3 för institut som använder internmetoden).
Financial difficulties shall be assessed at debtor level as referred to in paragraph 168.
Fastighetsvärdet följer de regler som fastställs i del tre, avdelning II i CRR.
Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.
Rapportvalutan ska användas med den valutakurs som gäller på rapporteringsdagen.
The classification as forborne shall be discontinued when all of the following conditions are met:
Beräkningen av de ekonomiska förlusterna ska dessutom ta hänsyn till valutakurseffekten om exponeringen eller säkerheten uttrycks i en annan valuta.
the contract is considered to be performing, including where it has been reclassified from the non-performing category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;
I enlighet med tillämpningsområdet för rapportering ska rapporteringen av exponeringar och kreditförluster från utlåning där säkerhet ställs i form av fast egendom rapporteras i följande mallar:
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
En totalmall.
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
En mall för varje nationell marknad inom unionen mot vilken institutet är exponerat.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
Detta betyder också att om den kreditriskreducerande effekten av fast egendom endast används för interna syften (dvs. i enlighet med den andra pelaren) eller för stora exponeringar (se del fyra i CRR), får de berörda exponeringarna och förlusterna inte rapporteras.
that extension has not led the exposure to be classified as non-performing;
Förluster: Det institut som har exponeringen vid rapportperiodens slut ska rapportera förlusterna.
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
Förluster ska rapporteras så snart avsättningar måste bokas enligt redovisningsreglerna.
Where additional forbearance measures are applied to a performing forborne contract under probation or it becomes more than 30 days past due, it shall be classified as non-performing.
Uppskattade förluster ska även rapporteras.
‘Performing exposures with forbearance measures’ comprise forborne exposures that do not meet the criteria to be considered as non-performing.
Uppgifterna om förluster ska samlas in för varje lån för sig, dvs. summering av enskilda förlustdata från exponeringar där fast egendom utgör säkerhet.
Forborne exposures under probation that have been reclassified out of the ‘non-performing forborne exposures’ category shall be reported separately within the performing exposures with forbearance measures in the column ‘of which: Performing forborne exposures under probation’.
Referensdatum: Exponeringsvärdet vid fallissemangsdatum ska användas vid rapportering av förluster.
Non-performing exposures with forbearance measures comprise forborne exposures that meet the criteria to be considered as non-performing.
Förluster för alla fallissemang avseende lån där fastigheter använts som säkerhet och som inträffar under respektive rapportperiod ska rapporteras (dvs. oavsett av om omförhandling avslutats under perioden eller inte).
Those non-performing exposures with forbearance measures include the following:
Eftersom tiden mellan fallissemang och realisation av förlusten kan vara lång, ska förlustestimat (vilket inbegriper ej avslutade omförhandlingar) rapporteras om omförhandlingen inte har avslutats under rapportperioden.