natgillin/translations-raw huggingface dataset:
the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures 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;
Det belopp som ska rapporteras är exponeringsvärdets procentandel före tillämpning av undantag och kreditriskreducering som avser institutets godtagbara kapital enligt definitionen i artikel 4.71 i CRR.
a minimum two year probation period has passed from the date the forborne exposure was considered to be performing;
(–) Godtagbara kreditriskreducerande metoder
regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;
Artiklarna 399 och 401–403 i CRR. metoder för kreditriskreducering (CRM):
none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
definieras i artikel 4.1 57 i CRR.
Where the conditions referred to in paragraph 176 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met.
För denna rapportering ska de kreditriskreducerande metoder som har godkänts enligt del tre avdelning II kapitel 3 och 4 användas i enlighet med artiklarna 401–403 i CRR.
The conditions shall be assessed on at least a quarterly basis.
(–) Substitutionseffekt för godtagbara kreditriskreducerande metoder
Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 continue to be classified as forborne exposures, as non-current assets held for sale are included in the scope of the definition of forborne exposures.
Det belopp för betalt och obetalt kreditriskskydd som ska rapporteras i dessa kolumner ska motsvara de exponeringar som har garanterats av en tredje part eller genom säkerhet i form av värdepapper utgivna av en tredje part, när institutet beslutar att behandla den exponering som garantigivaren eller emittenten av säkerheter ådragit sig.
A forborne exposure may be considered as performing from the date the forbearance measures were applied where either of the following conditions is met:
(–) Skuldinstrument
that extension has not led the exposure to be classified as non-performing;
(–) Aktieinstrument
the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
(–) Derivat
Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of the non-performing category or it becomes more than 30 days past due, it shall be classified as non-performing.
(–) Poster utanför balansräkningen
“Performing exposures with forbearance measures” (performing forborne exposures) comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category.
Konverteringsfaktorer ska inte tillämpas på värdet i dessa kolumner.
Performing forborne exposures are under probation according to paragraph 176, including when paragraph 178 applies.
(–) Låneåtaganden
Forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation”.
(–) Finansiella garantier
“Non-performing exposures with forbearance measures” (non-performing forborne exposures) comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category.
(–) Andra förpliktelser
Those non-performing forborne exposures include the following:
(–) Annat betalt kreditriskskydd än substitutionseffekt
exposures which have become non-performing due to the application of forbearance measures;
Artikel 401 i CRR.
exposures which were non-performing prior to the extension of forbearance measures;
Institutet ska rapportera de belopp för betalt kreditriskskydd såsom det definieras i artikel 4.58 i CRR som har dragits av från exponeringsvärdet på grund av tillämpning av artikel 401 i CRR.
forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 179.
(–) Fastigheter
Where forbearance measures are extended to non-performing exposures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of non-performing exposures”.
Artikel 402 i CRR.
Forborne exposures classified as 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 19.
Institutet ska rapportera de belopp som har dragits av från exponeringsvärdet på grund av tillämpning av artikel 402 i CRR.
Forborne exposures classified as held for sale in accordance with IFRS 5 shall not be reported in template 19.
(–) Undantagna belopp
The column “Refinancing” comprises the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.
Artikel 400 i CRR.
Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows.
Institutet ska rapportera de belopp som har undantagits från regelsystemet för stora exponeringar.
Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution.
Exponeringsvärde efter tillämpning av undantag och kreditriskreducering
Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows.
Artikel 394.1 d i CRR.
Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.
Institutet ska rapportera exponeringsbeloppet sedan man tagit hänsyn till effekten av undantagen och kreditriskreduceringen, som beräknats enligt artikel 395.1 i CRR.
Accumulated impairment and accumulated changes in fair value due to credit risk shall be reported in accordance with paragraph 46.
Denna kolumn ska omfatta det belopp som ska beaktas för att följa den gräns för stora exponeringar som anges i artikel 395 i CRR.
The amount of “accumulated impairment” to be reported in the column “on non-performing exposures with forbearance measures” for non-performing exposures shall not include incurred but not reported losses.
Institutet ska rapportera den totala exponeringen sedan undantag har tillämpats och effekten av kreditriskreduceringen utanför handelslagret har beaktats.
Incurred but not reported losses shall be reported in the column “on performing exposures with forbearance measures”.
Institutet ska rapportera exponeringsvärdets procentandel efter tillämpning av undantag och kreditriskreducering som avser institutets godtagbara kapital enligt definitionen i artikel 4.71 i CRR.
“Accumulated changes in fair value due to credit risk” are reported for exposures designated at fair value through profit and loss in accordance with the applicable accounting framework.
Kod
PART 3
Om det inte finns någon unik kod på nationell nivå, ska den kod som rapporteras ska vara koden som används för rapportering av exponeringar mot gruppen av kunder med inbördes anknytning i C 28.00 (LE2).
The following tables map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.
När en kund ingår i flera olika grupper av kunder med inbördes anknytning, ska den rapporteras tillhöra samtliga grupper av kunder med inbördes anknytning.
Table 2
Se kolumn 030 i mallen LE2.
Standardised Approach
Typ av anknytning
SA exposure classes (CRR Article 112)
Vilken typ av anknytning som föreligger mellan den enskilda enheten och gruppen av kunder med inbördes anknytning ska anges med hjälp av antingen
FINREP counterparty sectors
’b’, vilket avser artikel 4.39 b i CRR (inbördes anknytning).
Comments
När finansiella instrument i mallen LE2 tillhandahålls till hela gruppen av kunder med inbördes anknytning ska de hänföras till de enskilda motparterna i mallen LE3 i enlighet med institutets affärskriterier.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty
Övriga instruktioner är desamma som för mallen LE2.
Multilateral development banks
C 30.00 – löptidsintervall för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade enheter i den finansiella sektorn (mallen LE 4)
Institutions (i.e. credit institutions and investment firms)
Löptidsintervall för exponeringen
Non financial corporations.
Artikel 394.2 e iCRR
Non financial corporations
Institutet ska rapportera denna information för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade enheter i den finansiella sektorn.
These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.
Löptidsintervallen definieras med månadsintervall upp till ett år, med kvartalsintervall från ett år och upp till tre år och med större intervall från tre år och uppåt.
In default
Varje exponeringsvärde före tillämpning av undantag och kreditriskreducering (kolumn 210 i mallen LE2) ska rapporteras med hela det utestående beloppet i respektive löptidsintervall av dess förväntade återstående löptid.
(ja) Items associated with particularly high risk
Om en exponering gentemot en kund utgörs av flera separata relationer ska var och en av dessa exponeringsdelar rapporteras med hela det utestående beloppet i respektive löptidsintervall av dess förväntade återstående löptid.
These exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation.
Instrument som inte har en fast löptid, t.ex. aktier, ska ingå i kolumnen ’obestämd löptid’.
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions.
Exponeringens förväntade löptid ska rapporteras för såväl direkta som indirekta exponeringar.
Institutions and corporates with a short-term credit assessment
För direkta exponeringar ska instruktionerna i löptidsmallen för ytterligare likviditetsmått användas (se samrådsdokument CP18 publicerat den 23 maj 2013) när de förväntade beloppen för aktieinstrument, skuldinstrument och derivat hänförs till de olika löptidsintervallen i denna mall.
Collective investment undertakings
C 31.00 – löptidsintervall för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade finansiella enheter:
Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.
uppgifter om exponeringar mot enskilda kunder inom grupper av kunder med inbördes anknytning (mallen LE5).
In FINREP, equities are separated as instruments under different categories of financial assets
Kod
Various items of the balance sheet
Se kolumn 010 i mallen LE1.
In FINREP, other items may be included under different asset categories.
020 Gruppkod
Table 3
Löptidsintervall för exponeringarna
Internal Ratings Based Approach
Se kolumnerna 020–250 i mallen LE4.”
IRBA exposure classes (CRR Article 147)
BILAGA VII
Institutions (i.e. credit institution and investment firms as well as some general governments and multilateral banks)
”BILAGA XVII
These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions.
RAPPORTERING OM INTECKNING AV TILLGÅNGAR
In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions
REDOVISNINGSSTANDARD
Other non credit obligations
TILLÄMPNINGSNIVÅ
In FINREP, other items may be included under different asset categories.’
PROPORTIONALITET
Regulation (EC) No 25/2009 of the European Central Bank of 19 December 2008 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2008/32) (OJ L 15, 20.1.2009, p. 14).
DEFINITION AV INTECKNING
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
INSTRUKTIONER AVSEENDE MALLEN
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
DEL A:
Fourth Council Directive 78/660/EEC of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (OJ L 222, 14.8.1978, p. 11).
INTECKNINGSÖVERSIKT
Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p. 36).
MALL:
Non performing exposures with forbearance measures refer to exposures listed in paragraph 180.
DET RAPPORTERANDE INSTITUTETS TILLGÅNGAR
ANNEX VI
INSTRUKTIONER FÖR SÄRSKILDA RADER
‘ANNEX IX
INSTRUKTIONER FÖR SÄRSKILDA KOLUMNER
INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK
SÄKERHET SOM ERHÅLLITS AV DET RAPPORTERANDE INSTITUTET
Structure and conventions
MALL: AE-NPL.
Scope and level of the LE reporting
EGNA SÄKERSTÄLLDA OBLIGATIONER OCH VÄRDEPAPPER MED BAKOMLIGGANDE TILLGÅNGAR SOM SÄKERHET SOM EMITTERATS OCH ÄNNU INTE INTECKNATS
Structure of the LE template
MALL: AE-SOU.
Definitions for the purposes of the LE reporting
INTECKNINGSKÄLLOR
C 26.00 — LE Limits template
DEL B:
Instructions concerning specific rows
UPPGIFTER OM LÖPTIDER
C 27.00 — Identification of the counterparty (LE1)
DEL C:
Instructions concerning specific columns
POTENTIELLA INTECKNINGAR
C 28.00 — Exposures in the non-trading and trading book (LE2)
SCENARIO A:
C 29.00 — Details of the exposures to individual clients within groups of connected clients (LE3)
MINSKNING MED 30 % AV INTECKNADE TILLGÅNGAR
C 30.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities (LE 4)
SCENARIO B:
C 31.00 — Maturity buckets of the 10 largest exposures to institutions and the 10 largest exposures to unregulated financial sector entities:
DEPRECIERING PÅ 10 % AV BETYDANDE VALUTOR
detail of the exposures to individual clients within groups of connected clients (LE5)
DEL D:
The reporting framework on large exposures (“LE”) shall consist of six templates which include the following information:
SÄKERSTÄLLDA OBLIGATIONER
large exposures limits;
EMISSION AV SÄKERSTÄLLDA OBLIGATIONER
identification of the counterparty (template LE1);
INSTRUKTIONER FÖR Z-AXELN
exposures in the non-trading and trading book (template LE2);
DEL E:
detail of the exposures to individual clients within groups of connected clients (template LE3);
DETALJERADE UPPGIFTER
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities (template LE4);
DETALJERAD MALL FÖR DET RAPPORTERANDE INSTITUTETS TILLGÅNGAR
maturity buckets of the ten largest exposures to institutions and the ten largest exposures to unregulated financial sector entities:
DETALJERAD MALL FÖR SÄKERHETER SOM ERHÅLLITS AV DET RAPPORTERANDE INSTITUTET
detail of the exposures to individual clients within groups of connected clients (template LE5).
Struktur
The instructions include legal references as well as detailed information regarding the data that shall be reported in each template.
Ramen består av fem grupper av mallar som består av sammanlagt nio mallar enligt följande schema:
The instructions and the validation rules follow the labelling convention set in the following paragraphs, when referring to the columns, rows and cells of the templates.
Del A:
The following convention is generally used in the instructions and validation rules:
Inteckningsöversikt:
An asterisk sign shall be used to express that the validation is done for all the rows reported.
AE-ASS-mall.
In the case of validations within a template, in which only data points of that template are used, notations do not refer to a template:
Det rapporterande institutets tillgångar
ABS(Value):
AE-COL-mall.
the absolute value without sign.
Säkerhet som erhållits av det rapporterande institutet
Any amount that increases the exposures shall be reported as a positive figure.
Egna säkerställda obligationer och värdepapper med bakomliggande tillgångar som säkerhet (nedan ’ABS’) som emitterats och ännu inte intecknats
On the contrary, any amount that reduces the exposures shall be reported as a negative figure.
INTECKNINGSKÄLLOR
Where there is a negative sign (-) preceding the label of an item, no positive figure shall be reported for that item.
Del B:
In this Annex, instructions relating to the reporting of Large Exposures shall also apply to the reporting of significant exposures required by Articles 9 and 11, in accordance with the scope defined in those Articles.
Uppgifter om löptider:
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of Regulation (EU) No 575/2013 (“CRR”) on a solo basis, institutions shall use the templates LE1, LE2 and LE3.
AE-MAT-mall.
In order to report information on large exposures to clients or groups of connected clients according to Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State shall use templates LE1, LE2 and LE3.
Uppgifter om löptider
Every large exposure defined in accordance with Article 392 of CRR shall be reported, including the large exposures that shall not be considered for the compliance with the large exposure limit laid down in Article 395 of CRR.
Del C:
In order to report information on the 20 largest exposures to clients or groups of connected clients according to the last sentence of Article 394(1) of CRR on a consolidated basis, the parent institutions in a Member State which are subject to Part Three, Title II, Chapter 3, of CRR shall use templates LE1, LE2 and LE3.
Potentiella inteckningar
The exposure value resulting from subtracting the amount in column 320 (“Amounts exempted”) of template LE2 from the amount in column 210 (“Total”) of that same template is the amount that shall be used for determining these 20 largest exposures.
AE-CONT-mall.
For the reporting of the maturity structure of these exposures according to Article 394(2)(e) of CRR, the parent institutions in a Member State shall use templates LE4 and LE5.
AE-CB-mall.
The data on the large exposures and the relevant largest exposures to groups of connected clients and individual clients not belonging to a group of connected clients shall be reported in the template LE2 (in which a group of connected clients shall be reported as one single exposure.
Del E:
Institutions shall report in the LE3 template data regarding the exposures to individual clients belonging to the groups of connected clients, which are reported in the LE2 template.
Detaljerade uppgifter:
The reporting of an exposure to an individual client in the LE2 template shall not be duplicated in the LE3 template.
AE-ADV-1-mall.
The columns of the template LE1 shall present the information related to the identification of individual clients or groups of connected clients to which an institution has an exposure.
Detaljerad mall för det rapporterande institutets tillgångar
The columns of the templates LE2 and LE3 shall present the following blocks of information:
AE-ADV-2-mall.
the exposure value before application of exemptions and before taking into account the effect of the credit risk mitigation, including the direct, indirect exposure and additional exposures arising from transactions where there is an exposure to underlying assets;
Detaljerad mall för säkerheter som erhållits av det rapporterande institutet
the effect of the exemptions and of the credit risk mitigation techniques;
För varje mall ges hänvisningar till lagstiftningen samt till utförligare information om mer allmänna aspekter av rapporteringen.
the exposure value after application of exemptions and after taking into account the effect of the credit risk mitigation calculated for the purpose of Article 395(1) of CRR.
Redovisningsstandard
The columns of the templates LE4 and LE5 shall present the information regarding the maturity buckets to which the expected maturing amounts of the ten largest exposures to institutions as well as the ten largest exposures to unregulated financial sector entities shall be allocated.
Institutet ska rapportera redovisade värden enligt den redovisningsram som de använder för att rapportera finansiell information i enlighet med artiklarna 9–11.
Definitions and general instructions for the purposes of the LE reporting
Institut som inte är skyldiga att rapportera finansiell information ska använda sina respektive redovisningsramar.
“Group of connected clients” is defined in Article 4(1)(39) of CRR.
I denna bilaga avses med IAS och IFRS de internationella redovisningsstandarder som definieras i artikel 2 i förordning (EG) nr 1606/2002.
“Unregulated financial sector entities” are defined in Article 142(1)(5) of CRR.
För institut som rapporterar enligt IFRS-standarder har hänvisningar infogats till berörda IFRS-standarder.
“Institutions” is defined in Article 4(1)(3) of CRR
Numreringssystem
Exposures to “civil-law associations” shall be reported.
Följande allmänna beteckningssystem används i dessa instruktioner och i bilaga XIIIA för att hänvisa till kolumner, rader och celler i en mall:
In addition, institutions shall add the credit amounts of the civil-law association to the indebtedness of each partner.
mall;
Exposures towards civil law associations featuring quotas shall be divided or allocated to the partners according to their respective quotas.
rad;
Certain constructions (e.g. joint accounts, communities of heirs, straw-man loans) working in fact civil law associations have to be reported just like them.
kolumn.
Assets and off balance sheet items shall be used without risk weights or degrees of risk in accordance to Article 389 of CRR.
En asterisk betyder att valideringen avser hela raden eller kolumnen.
Specifically, credit conversion factors shall not be applied to off balance sheet items.
Exempel: Med AE-ASS;
“Exposures” are defined in Article 389 of CRR.
2 avses dataposten på någon rad i kolumn 2 i AE-ASS-mallen.
any asset or off-balance sheet items in the non-trading and trading book including items set out in Article 400 of CRR, but excluding items which fall under effect of points (a) to (d) of Article 390(6) of CRR.
För valideringar inom en mall används följande beteckning för att hänvisa till dataposter från den mallen:
“indirect exposures” are those exposures allocated to the guarantor or to the issuer of the collateral rather than to the immediate borrower in accordance with Article 403 of CRR.
Teckensystem
The definitions here may not differ in any possible respect from the definitions provided in the basic act.]
Mallar i bilaga XVI ska följa det teckensystem som beskrivs i bilaga V del I punkterna 9 och 10.
The exposures to groups of connected clients shall be calculated in accordance with Article 390(5).
Tillämpningsnivå