natgillin/translations-raw huggingface dataset:
Securitisations
Motsvarande skulder är således skulder som säkras av intecknade tillgångar och det behöver inte finnas någon en-till-en-relation.
Securitisations mean debt securities held by the reporting institution originated in a securitisation transaction as defined in Article 4(61) of CRR.
Centralbanksfinansiering (av alla slag, inklusive bland annat repor)
For securitisations that remain in the balance sheet (non-derecognised), the rules for covered bonds apply.
Alla slags skulder för det rapporterande institutet där motparten för transaktionen är en centralbank.
For derecognised securitisations, there is no encumbrance where the institution holds some securities.
Tillgångar som har förpositionerats hos centralbanker ska inte behandlas som intecknade tillgångar, annat än om centralbanken inte tillåter uttag av placerade tillgångar utan förhandsgodkännande.
Those securities will appear in the trading book or in the banking book of the reporting institutions as any other security issued by a third party.
I fråga om finansiella garantier fördelas den del som inte tagits i anspråk, dvs. utöver det minimibelopp som centralbanken kräver, proportionellt mellan de tillgångar som placerats i centralbanken.
IAS 1.9 (a), Implementation Guidance (IG) 6
Börshandlade derivat
Total assets of the reporting institution registered in its balance sheet.
Redovisat värde av det rapporterande institutets värdepapperiserade derivat som är finansiella skulder, i den mån dessa derivat är noterade och handlas med på en godkänd handelsbörs och de medför tillgångsinteckning för institutet.
Loans on demand
OTC-derivat
It includes the balances receivable on demand at central banks and other institutions.
Det redovisade värdet av det rapporterande institutets värdepapperiserade derivat som är finansiella skulder, i den mån derivaten är OTC-baserade och medför tillgångsinteckning för institutet.
Cash on hand, that is, the holding of national and foreign banknotes and coins in circulation that are commonly used to make payments are included in the row “other assets”.
(Samma instruktion som i rad 030 i AE-SOU-mallen.)
Equity instruments held by the reporting institution as defined in IAS 32.1.
Det redovisade värdet av det rapporterande institutets återköpsavtal där motparten för transaktionen inte är en centralbank, i den mån dessa transaktioner medför tillgångsinteckning för institutet.
Annex V, Part 1, paragraph 26.
För återköpsavtal med tre parter ska samma behandling tillämpas som för återköpsavtalen, i den mån dessa transaktioner medför tillgångsinteckning för det rapporterande institutet.
Debt instruments held by the reporting institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
Annan värdepapperiserad inlåning än återköpsavtal
covered bonds
Det redovisade värdet av annan inlåning för det rapporterande institutet än återköpsavtal där motparten för transaktionen inte är en centralbank, i den mån dessa inlåningar medför tillgångsinteckning för institutet.
Debt securities held by the reporting institution that are bonds referred to in the first subparagraph of Article 52(4) of Directive 2009/65/EC.
Emitterade säkerställda obligationsvärdepapper
securitisations
Se instruktionerna på rad 100 i AE-SOU-mallen.
Debt securities held by the reporting institution that are securitisations as defined in Article 4(61) of CRR.
Emitterade värdepapperiseringar
issued by general governments
Se instruktionerna på rad 110 i AE-SOU-mallen.
Debt securities held by the reporting institution which are issued by general governments.
Andra emitterade räntebärande värdepapper än säkerställda obligationer och värdepapper med bakomliggande säkerhet
issued by financial corporations
Det redovisade värdet av andra räntebärande värdepapper som emitterats av det rapporterande institutet, i den mån dessa värdepapper medför tillgångsinteckning för institutet.
Debt securities held by the reporting institution issued by financial corporations as defined in Annex V, Part I, paragraph 35, points (c) and (d).
Om det rapporterande institutet har innehållit vissa av de emitterade räntebärande värdepapperen, antingen från emissionsdagen eller därefter till följd av återköp, ska dessa innehållna värdepapper inte tas med i denna post.
issued by non-financial corporations
Den säkerhet som tilldelas till dem ska inte heller klassificeras som icke-intecknad vid tillämpning av denna mall.
Debt securities held by the reporting institution issued by non-financial corporations as defined in Annex V, Part I, paragraph 35, point (e).
Se instruktionerna på rad 120 i AE-SOU-mallen.
Loans and advances other than loans on demand
Summa intecknade tillgångar
Loans and advances, that is, debt instruments held by the reporting institutions that are not securities, other than balances receivable on demand.
Det redovisade beloppet för de tillgångar som innehas av det rapporterande institutet som är intecknade för varje typ av tillgång som anges på raderna i AE-ADV1-mallen.
mortgage loans
Det redovisade värdet av de tillgångar som innehas av det rapporterande institutet som är intecknade och som är godtagbara för transaktioner med de centralbanker som det rapporterande institutet har tillgång till, för varje typ av tillgång som anges på raderna i AE-ADV1-mallen.
Loans and advances other than loans on demand that are mortgage loans according to Annex V, part 2, paragraph 41(h).
Summa icke-intecknade tillgångar
Other assets of the reporting institution registered in the balance sheet other than those mentioned in the above rows and different from own debt securities and own debt equity instruments that may not be derecognised from the balance sheet by a non-IFRS institution.
Det redovisade beloppet för de tillgångar som innehas av det rapporterande institutet som inte är intecknade för varje typ av tillgång som anges på raderna i AE-ADV1-mallen.
In this case, own debt instruments shall be included in row 240 of the AE-COL template and own equity instruments excluded from the asset encumbrance reporting.
Det redovisade värdet av de tillgångar som innehas av det rapporterande institutet som inte är intecknade och som är godtagbara för transaktioner med de centralbanker som det rapporterande institutet har tillgång till, för varje typ av tillgång som anges på raderna i AE-ADV1-mallen.
Carrying amount of encumbered assets
Intecknade + Icke-intecknade tillgångar
Carrying amount of the assets held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Det redovisade beloppet för de tillgångar som innehas av det rapporterande institutet för varje typ av tillgång som anges på raderna i AE-ADV1-mallen.
Carrying amount means the amount reported in the asset side of the balance sheet.
Se instruktionerna för rad 020 i AE-ASS-mallen.
issued by other entities of the group
Se instruktionerna för rad 030 i AE-ASS-mallen.
Carrying amount of encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Se instruktionerna för rad 040 i AE-ASS-mallen.
central bank eligible
Se instruktioner för rad 050 i AE-ASS-mallen.
Carrying amount of encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Säkerställda obligationer enligt beskrivningen i instruktionerna för rad 050 i AE-ASS-mallen som är emitterade av någon annan enhet i konsolideringen under tillsyn.
Reporting institutions that cannot positively establish central bank eligibility for an item, for instance jurisdictions that operate without a clear definition of central bank repo eligible assets or do not have access to continuously functioning central bank repo market, may abstain from reporting the associated amount for that item, i.e. leave the reporting field blank.
Se instruktionerna för rad 060 i AE-ASS-mallen.
Fair value of encumbered assets
Värdepapperiseringar enligt beskrivningen i instruktionerna för rad 060 i AE-ASS-mallen som är emitterade av någon annan enhet i konsolideringen under tillsyn.
IFRS 13 and Article 8 of Directive 2013/34/EU of the European Parliament and of the Council [1] for non-IFRS institutions.
Se instruktionerna för rad 070 i AE-ASS-mallen.
Fair value of the debt securities held by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Se instruktionerna för rad 080 i AE-ASS-mallen.
Fair value of a financial instrument, is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Se instruktionerna för rad 090 i AE-ASS-mallen.
(See IFRS 13 Fair Value Measurement.)
Centralbanker och nationella regeringar
Fair value of the encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Andra lån och förskott än beviljade kreditlimiter till centralbanker eller nationella regeringar.
Carrying amount of non-encumbered assets
Finansiella företag
Carrying amount of the assets held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Andra lån och förskott än beviljade kreditlimiter till finansiella företag.
Carrying amount of non-encumbered assets held by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Andra lån och förskott än beviljade kreditlimiter till icke-finansiella företag.
Carrying amount of non-encumbered assets held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
hypotekslån
Fair value of non-encumbered assets
Andra lån och förskott än beviljade kreditlimiter med hypotek som säkerhet till icke-finansiella företag.
IFRS 13 and Article 8 of Directive 2013/34/EU for non-IFRS institutions.
Andra lån och förskott än beviljade kreditlimiter till hushåll.
Fair value of the debt securities held by the reporting institution that are non-encumbered according to the definition provided of asset encumbrance.
Andra lån och förskott än beviljade kreditlimiter med hypotek som säkerhet till hushåll.
Fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Se instruktionen för rad 120 i AE-ASS-mallen.
Fair value of the non-encumbered debt securities held by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Se instruktionen för rad 010 i AE-ASS-mallen.
For the collateral received by the reporting institution and the own debt securities issued other than own covered bonds or ABSs, the category of “non-encumbered” assets is split between those “available for encumbrance” or potentially eligible to be encumbered and those “non-available for encumbrance”.
Se punkt 6.2.1 eftersom instruktionerna är desamma för båda mallarna.
Assets are “non-available for encumbrance” when they have been received as collateral and the reporting institution is not permitted to sell or re-pledge the collateral, except in the case of a default by the owner of the collateral.
Se instruktionerna för rad 140 i AE-COL-mallen.
Own debt securities issued other than own covered bonds or securitisations are non-available for encumbrance when there is any restriction in the terms of the issuance to sell or re-pledge the securities held.
Se instruktionerna för rad 150 i AE-COL-mallen.
For the purpose of the asset encumbrance reporting, securities borrowed in exchange for a fee without providing cash-collateral or non-cash collateral are reported as collateral received.
Se instruktionerna för rad 160 i AE-COL-mallen.
All classes of collateral received by the reporting institution.
Se instruktionerna på rad 170 i AE-COL-mallen.
Collateral received by the reporting institution that comprises loans on demand.
Säkerhet som erhållits av det rapporterande institutet som är säkerställda obligationer som emitterats av en annan enhet inom institutets konsolidering under tillsyn.
(See legal references and instructions regarding row 020 of the AE-ASS template.)
Se instruktionerna för rad 180 i AE-COL-mallen.
Collateral received by the reporting institution that comprises equity instruments.
Säkerhet som erhållits av det rapporterande institutet som är värdepapperiseringar som emitterats av en annan enhet inom institutets konsolidering under tillsyn.
(See legal references and instructions regarding row 030 of the AE-ASS template.)
Se instruktionerna för rad 190 i AE-COL-mallen.
Collateral received by the reporting institution that comprises debt securities.
Se instruktionerna för rad 200 i AE-COL-mallen.
(See legal references and instructions regarding row 040 of the AE-ASS template.)
Se instruktionerna för rad 210 i AE-COL-mallen.
Collateral received by the reporting institution that comprises covered bonds.
Centralbanker och nationell offentlig sektor.
(See legal references and instructions regarding row 050 of the AE-ASS template.)
Säkerheter som erhållits av det rapporterande institutet som består av andra lån och förskott än beviljade kreditlimiter till centralbanker eller nationell offentlig sektor.
Collateral received by the reporting institution that comprises securitisations.
Säkerhet som erhållits av det rapporterande institutet och som består av andra lån och förskott än beviljade kreditlimiter till finansiella företag.
(See legal references and instructions regarding row 060 of the AE-ASS template.)
Säkerhet som erhållits av det rapporterande institutet och som består av andra lån och förskott än beviljade kreditlimiter till icke-finansiella företag.
Collateral received by the reporting institution that comprises debt securities issued by general governments.
Säkerhet som erhållits av det rapporterande institutet och som består av andra lån och förskott med hypotek som säkerhet än beviljade kreditlimiter till icke-finansiella företag.
(See legal references and instructions regarding row 070 of the AE-ASS template.)
Säkerhet som erhållits av det rapporterande institutet och som består av andra lån och förskott än beviljade kreditlimiter till hushåll.
Collateral received by the reporting institution that comprises debt securities issued by financial corporations.
Säkerhet som erhållits av det rapporterande institutet och som består av andra lån och förskott med hypotek som säkerhet än beviljade kreditlimiter till hushåll.
(See legal references and instructions regarding row 080 of the AE-ASS template.)
Se instruktionerna för rad 230 i AE-COL-mallen.
Collateral received by the reporting institution that comprises debt securities issued by non-financial corporations.
Se instruktionerna för rad 240 i AE-COL-mallen.
(See legal references and instructions regarding row 090 of the AE-ASS template.)
Se instruktionerna för raderna 130 och 140 i AE-COL-mallen.”
Collateral received by the reporting institution that comprises loans and advances other than loans on demand.
Europaparlamentets och rådets direktiv 2013/34/EU av den 26 juni 2013 om årsbokslut, koncernredovisning och rapporter i vissa typer av företag, om ändring av Europaparlamentets och rådets direktiv 2006/43/EG och om upphävande av rådets direktiv 78/660/EEG och 83/349/EEG (EUT L 182, 29.6.2013, s.
(See legal references and instructions regarding row 100 of the AE-ASS template.)
19).
Other collateral received
GOODWILL (–)/(+) NEGATIV GOODWILL
Collateral received by the reporting institution that comprises other assets.
KÄRNPRIMÄR-KAPITAL
(See legal references and instructions regarding row 120 of the AE-ASS template.)
Posterna 1.1.1.1.4–1.1.1.1.4.3 innefattar inte faktiska eller villkorade förpliktelser att köpa egna kärnprimärkapitalinstrument.
Own debt securities issued other than own covered bonds or ABSs
Faktiska eller villkorade förpliktelser att köpa egna kärnprimärkapitalinstrument redovisas separat under post 1.1.1.1.5.
Own debt securities issued retained by the reporting institution that are not own covered bonds issued or own securitisations issued.
Artiklarna 4.1–27, 36.1 i, 43, 45, 47, 48.1 b, 49.1–3 och 79 i CRR.
As the retained or repurchased own debt securities issued, according to IAS 39.42, decrease the relating financial liabilities, these securities are not included in the category of assets of the reporting institution (row 010 of the AE-ASS template).
Posterna 1.1.2.1.4–1.1.2.1.4.3 innefattar inte faktiska eller villkorade förbindelser att köpa egna kärnprimärkapitalinstrument.
Own debt securities that may not be derecognised from the balance sheet by a non-IFRS institution shall be included in this row.
Faktiska eller villkorade förpliktelser att köpa egna primärkapitaltillskott rapporteras separat i post 1.1.2.1.5.
Own covered bonds issued or own securitisations issued are not reported in this category since different rules apply to those cases to avoid double counting:
Artiklarna 4.1.27, 56 c, 59, 60 och 79 i CRR.
where the own debt securities are pledged, the amount of the cover pool/underlying assets that are backing those securities retained and pledged is reported in the AE-ASS template as encumbered assets;
Posterna 1.2.1.4–1.2.1.4.3 innefattar inte faktiska eller villkorade förbindelser att köpa egna supplementärkapitalinstrument.
where the own debt securities are not yet pledged, the amount of the cover pool/underlying assets that are backing those securities retained and not yet pledged is reported in the AE-ASS templates as non-encumbered assets.
Faktiska eller villkorade förpliktelser att köpa egna supplementärkapitalinstrument rapporteras separat i post 1.2.1.5.
Additional information about this second type of own debt securities not yet pledged (underlying assets, fair value and eligibility of those available for encumbrance and nominal of those non-available for encumbrance) is reported in the AE-NPL template.
de belopp som rör innehav för vilka något av alternativen i artikel 49 är tillämpligt, och
TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED
emissionsgarantipositioner som innehas i fem eller färre arbetsdagar, och
All assets of the reporting institution registered in its balance sheet, all classes of collateral received by the reporting institution and own debt securities issued retained by the reporting institution that are not own covered bonds issued or own securitisations issued.
I enlighet med artikel 129.1 är kapitalkonserveringsbufferten ett tillägg till kärnprimärkapitalet.
Fair value of encumbered collateral received or own debt securities issued
Eftersom kapitalkonserveringsbufferten utgörs av en fast andel på 2,5 % ska ett belopp rapporteras i denna cell.
Fair value of the collateral received or own debt securities issued held/retained by the reporting institution that are encumbered according to the definition provided of asset encumbrance.
Enligt vissa av övergångsbestämmelserna krävs ett avdrag från primärkapitalet.
Fair value of the encumbered collateral received or own debt securities issued held/retained by the reporting institution that are issued by any entity within the prudential scope of consolidation.
Om så är fallet ska restvärdet av ett eller flera avdrag tillämpas på primärkapitalet, och om övrigt primärkapital inte räcker för att täcka detta belopp ska resterande del dras från kärnprimärkapitalet.
Fair value of the encumbered collateral received or own debt securities issued held/retained by the reporting institution which are eligible for operations with those central banks to which the reporting institution has access.
Substitutionseffekten i den gemensamma rapporteringsramen (Corep) ska visa vilken riskviktning som i grunden är tillämplig på den täckta delen av exponeringen.
Fair value of collateral received or own debt securities issued available for encumbrance
Den täckta delen av exponeringen riskvägs enligt schablonmetoden och ska rapporteras i CR SA-mallen.
Fair value of the collateral received by the reporting institution that are non-encumbered but are available for encumbrance since the reporting institution is permitted to sell or re-pledge it in absence of default by the owner of the collateral.
Alla övriga exponeringsklasser (uppdelade exponeringsklasser), som innefattar exponeringar mot nationella regeringar eller centralbanker Exponeringar mot delstatliga eller lokala självstyrelseorgan och myndigheter Exponeringar mot offentliga organ Exponeringar mot multilaterala utvecklingsbanker Exponeringar mot internationella organisationer Exponeringar mot institut Exponeringar mot företag och hushållsexponeringar.
It also includes the fair value of own debt securities issued, other than own covered bonds or securitisations that are non-encumbered but available for encumbrance.
150–210
Fair value of collateral received or own debt securities issued other than own covered bonds or asset-backed securities available for encumbrance that are issued by any entity within the prudential scope of consolidation.
190–210
Fair value of collateral received or own debt securities issued other than own covered bonds or securitisations available for encumbrance which are eligible for operations with those central banks to which the reporting institution has access.
aktiepositioner med riskvikten 370 % i enlighet med artikel 471.2 i CRR
Nominal of collateral received or own debt securities issued non available for encumbrance
080–110
Nominal amount of the collateral received held by the reporting institution that are non-encumbered and non-available for encumbrance.
100–110
It also includes the nominal amount of the own debt securities issued other than own covered bonds or securitisations retained by the reporting institution that are non-encumbered and also non-available for encumbrance.
150–180
Own covered bonds and ABSs issued and not yet pledged
220–320
To avoid double counting, the following rule applies in relation to own covered bonds and securitisations issued and retained by the reporting institution:
220–260
where those securities are pledged, the amount of the cover pool/underlying assets that are backing them shall be reported in the AE-ASS template as encumbered assets.
070–090
The source of funding in the event of pledging own covered bonds and securitisations is the new transaction in which the securities are being pledged (central bank funding or other type of secured funding) and not the original issuance of covered bonds or securitisations;
150–170
where those securities are not yet pledged, the amount of the cover pool/underlying assets that are backing those securities shall be reported in the AE-ASS template as non-encumbered assets.
220–240
Own covered bonds and securitisations issued that are retained by the reporting institution and not encumbered.
060–090
Retained covered bonds issued
080–090
Own covered bonds issued that are retained by the reporting institution and not encumbered.
130–160
Retained securitisations issued
200–320
Own securitisations issued that are retained by the reporting institution and not encumbered.
440–450
Senior
040–090
Senior tranches of the own securitisations issued that are retained by the reporting institution and not encumbered.
100–150
See Article 4(67) of CRR.
180–230
Mezzanine
240–290
Mezzanine tranches of the own securitisations issued that are retained by the reporting institution and not encumbered.
310–360
All tranches that are not senior tranches, i.e. the last to absorb the loss or first loss tranches, shall be considered mezzanine tranches.
370–420
First loss
430–540
First loss tranches of the own securitisations issued that are retained by the reporting institution and not encumbered.
De ska närmare bestämt rapportera kolumnerna 010–040, 070–110, 160, 190, 290–400, 420–470.
Carrying amount of the underlying pool of assets
080–100
Carrying amount of the cover pool/underlying assets that back the own covered bonds and own securitisations retained and are not yet pledged.
120–130
Fair value of debt securities issued available for encumbrance
140–220