natgillin/translations-raw huggingface dataset:
off-balance sheet exposures and activities in which the institution is involved;
”BILAGA V
transactions performed by the institution;
RAPPORTERING AV FINANSIELL INFORMATION
valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.
Innehållsförteckning
For the purposes of Annexes III and IV as well as this Annex, the following abbreviations shall apply:
Allmänna instruktioner
“CRR”: Regulation (EU) No 575/2013
Konventioner
“IAS” or “IFRS”: “International Accounting Standards”, as defined in Article 2 of the IAS Regulation No 1606/2002 [1], which have been adopted by the Commission;
Konsolidering
“ECB BSI Regulation” or “ECB/2013/33”: Regulation (EC) No 1071/2013 of the European Central Bank [2];
Redovisningskategorier för finansiella instrument
“NACE Regulation”: Regulation (EC) No 1893/2006 of the European Parliament and of the Council [3];
Finansiella tillgångar
“NACE codes”: codes in NACE Regulation;
Finansiella skulder
“BAD”: Council Directive 86/635/EEC [4];
Finansiella instrument
“Accounting Directive”: Directive 2013/34/EU [5];
Uppdelning per motpart
“National GAAP”: national generally accepted accounting principles developed under BAD;
Instruktioner rörande mallar
“SME”: micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 [6];
Balansräkning
“ISIN code”: the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;
Tillgångar (1.1)
“LEI code”: the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;
Skulder (1.2)
“Impairment stages”: categories of impairment as defined in IFRS 9.5.5.
Eget kapital (1.3)
“Stage 1” refers to impairment measured in accordance with IFRS 9.5.5.5.
Resultaträkning (2)
“Stage 2” refers to impairment measured in accordance with IFRS 9.5.5.3.
Rapport över totalresultat (3)
“Stage 3” refers to impairment on credit-impaired assets as defined in Appendix A of IFRS 9.
Uppdelning av finansiella tillgångar per instrument och motpartssektor (4)
CONVENTIONS
Uppdelning av lån och förskott som inte är förenade med handel, per produkt (5)
For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it.
Uppdelning av lån och förskott som inte är förenade med handel till icke-finansiella företag per Nace-kod (6)
In Annex IV, a row or a column with references shadowed in black means that the related data points shall not be submitted by those institutions that follow those references in that row or column.
Finansiella tillgångar som omfattas av nedskrivningar (7)
Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.
Uppdelning av finansiella skulder (8)
The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.
Låneåtaganden, finansiella garantier och andra åtaganden (9)
Items that shall be reported in negative are identified in the compiling templates by including “(–)” at the beginning of their label such as in “(–) Treasury shares”.
Derivat och säkringsredovisning (10 och 11)
In the “Data Point Model” (“DPM”) for financial information reporting templates of Annexes III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated.
Klassificering av derivat efter typ av risk
This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point.
Belopp som ska rapporteras för derivat
Schematically, this convention works as in Table 1.
Derivat som klassificeras som ekonomiska säkringar
Table 1
Uppdelning av derivat per motpartssektor
Credit/debit convention, positive and negative signs
Säkringsredovisning enligt nationell god redovisningssed (11.2)
Element
Belopp som ska rapporteras för säkringsinstrument som inte är derivat (11.3 och 11.3.1)
Credit/Debit
Säkrade poster i säkringar av verkligt värde (11.4)
Balance/Movement
Förändringar i reserveringar och avsättningar för kreditförluster (12)
Figure reported
Förändringar i reserveringar för kreditförluster och nedskrivning av egetkapitalinstrument enligt nationell god redovisningssed baserad på BAD (12.0)
Debit
Förändringar i reserveringar och avsättningar för kreditförluster (12.1)
Balance on assets
Överföringar mellan nedskrivningsstadier (rapportering av bruttobelopp) (12.2)
Positive (“Normal”, no sign needed)
Erhållna säkerheter och garantier (13)
Increase on assets
Uppdelning av säkerheter och garantier per lån och förskott som inte innehas för handel (13.1)
Negative balance on assets
Säkerheter som har erhållits genom övertagande av kontroll under perioden [innehav på balansdagen] (13.2)
Negative (Minus “–” sign needed)
Säkerheter som har erhållits genom övertagande av kontroll [materiella tillgångar], ackumulerat (13.3)
Decrease on assets
Verkligt värde-hierarki: Finansiella instrument till verkligt värde (14)
Balance on expenses
Borttagande från rapporten över finansiell ställning och finansiella skulder som är knutna till överförda finansiella tillgångar (15)
Increase on expenses
Uppdelning av valda poster i resultaträkningen (16)
Negative balance (including reversals) on expenses
Ränteintäkter och räntekostnader per instrument och motpartssektor (16.1)
Decrease on expenses
Vinster eller förluster till följd av borttagande från rapporten över finansiell ställning av finansiella tillgångar och skulder som inte värderas till verkligt värde via resultatet, per instrument (16.2)
Balance on liabilities
Vinster eller förluster på finansiella tillgångar och skulder som innehas för handel, per instrument (16.3)
Increase on liabilities
Vinster eller förluster för finansiella tillgångar och skulder som innehas för handel, per risk (16.4)
Negative balance on liabilities
Vinster eller förluster på finansiella tillgångar som inte är förenade med handel och som obligatoriskt värderas till verkligt värde via resultatet, per instrument (16.4.1)
Decrease on liabilities
Vinster eller förluster på finansiella tillgångar och skulder som identifieras som värderade till verkligt värde via resultatet per instrument (16.5)
Balance on equity
Vinster eller förluster från säkringsredovisning (16.6)
Increase on equity
Nedskrivning av icke-finansiella tillgångar (16.7)
Negative balance on equity
Avstämning mellan den sammanställda redovisningen och konsoloideringen enligt kapitalkravsförordningen (17).
Decrease on equity
Nödlidande exponeringar (18)
Balance on income
Exponeringar med anstånd (19)
Increase on income
Geografisk uppdelning (20)
Negative balance (including reversals) on income
Den geografiska uppdelningen efterverksamhetens lokalisering (20.1–20.3)
Decrease on income
Geografisk uppdelning efter motparten hemvist (20.4-20.7)
ACCOUNTING PORTFOLIOS OF FINANCIAL INSTRUMENTS
Närstående: förfallna belopp och utestående fordringar från (31.1)
For the purposes of Annexes III and IV as well as this Annex, “accounting portfolios” means financial instruments aggregated by valuation rules.
Närstående: kostnader och intäkter som genereras av transaktioner med (31.2)
These aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” as well as those financial instruments classified as “Held for sale” presented in the items “Non-current assets and disposal groups classified as held for sale” and “Liabilities included in disposal groups classified as held for sale”.
Koncernstruktur (40)
Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in accordance with IFRS shall submit, to the extent that they are applied, the relevant IFRS accounting portfolios.
Koncernstruktur: ’enhet-för-enhet’ (40.1)
Where the valuation rules for financial instruments that institutions are permitted or required to use under national GAAP based on BAD do refer to the valuation rules in IAS 39, institutions shall submit the accounting portfolios based on BAD for all their financial instruments until the valuation rules they apply refer to the valuation rules in IFRS 9.
Koncernstruktur: ’instrument-för-instrument’ (40.2)
The following accounting portfolios based on IFRS shall be used for financial assets:
Verkligt värde (41)
“Financial assets held for trading”;
Verkligt värde-hierarki: finansiella instrument till upplupet anskaffningsvärde (41.1)
“Non-trading financial assets mandatorily at fair value through profit or loss”
Användning av alternativet med verkligt värde (41.2)
“Financial assets designated at fair value through profit or loss”;
Materiella och immateriella tillgångar: redovisat värde per värderingsmetod (42)
“Financial assets at fair value through other comprehensive income”;
Reserveringar (43)
“Financial assets at amortised cost”.
Förmånsbestämda planer och ersättningar till anställda (44)
The following accounting portfolios based on national GAAP shall be used for financial assets:
Komponenter i nettotillgångar och nettoskulder i förmånsbestämda planer (44.1)
“Trading financial assets”;
Förändringar i förmånsbestämda förpliktelser (44.2)
“Non-trading non-derivative financial assets measured at fair value through profit or loss”;
Memorandumposter [relaterade till personalkostnader] (44.3)
‘Non-trading non-derivative financial assets measured at fair value to equity;
Uppdelning av valda poster i resultaträkningen (45)
“Non-trading non-derivative financial assets measured at a cost-based method”; and
Vinster eller förluster för finansiella tillgångar och skulder som identifieras som värderade till verkligt värde via resultatet per redovisningskategori (redovisningsportfölj) (45.1)
“Other non-trading non-derivative financial assets”.
Vinster eller förluster till följd borttagande från rapporten över finansiell ställning av icke-finansiella tillgångar (45.2)
“Trading financial assets” includes all financial assets classified as trading under the relevant national GAAP based on BAD.
Övriga rörelseintäkter och rörelsekostnader (45.3)
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets.
Rapport över förändringar i eget kapital (46)
This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.
Indelning av exponeringsklasser och motpartssektorer 74
Under national GAAP based on BAD, for financial assets, “cost-based methods” shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.
DEL 1
Under national GAAP based on BAD, “Non-trading non-derivative financial assets measured at a cost-based method” includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (“LOCOM”) under a non-continuous basis (moderate LOCOM) regardless of their actual measurement as of the reporting reference date.
ALLMÄNNA INSTRUKTIONER
Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances.
REFERENSER
This accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (“strict LOCOM”).
Institut som använder sig av nationell god redovisningssed som inte är kompatibel med IFRS eller som ännu inte gjorts kompatibel med kraven i IFRS 9 ska tillämpa de gemensamma instruktioner och de instruktioner enligt BAD som anges i denna bilaga, om inte annat sägs.
Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.
Dataposterna i mallarna ska ställas upp i enlighet med reglerna för redovisning, kvittning och värdering inom ramen för tillämpliga redovisningsregler, så som detta begrepp definieras i artikel 4.1.77 i förordning (EU) nr 575/2013.
Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in “Investments in subsidiaries, joint ventures and associates”, except where they are classified as held for sale in accordance with IFRS 5.
Instituten ska endast skicka in de delar av mallarna som rör
“Derivatives - Hedge accounting” shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS.
tillgångar, skulder, eget kapital, intäkter och kostnader som redovisas av institutet,
Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
exponeringar och verksamheter utanför balansräkningen som berör institutet,
The following accounting portfolios based on IFRS shall be used for financial liabilities:
transaktioner utförda av institutet,
“Financial liabilities held for trading”;
värderingsregler, inbegripet metoder för skattning av reserveringar för kreditrisker, som tillämpas av institutet.
“Financial liabilities designated at fair value through profit or loss”;
I bilagorna III och IV samt i denna bilaga gäller följande definitioner:
“Financial liabilities measured at amortised cost”.
kapitalkravsförordningen: Förordning (EU) nr 575/2013
The following accounting portfolios based on national GAAP shall be used for financial liabilities:
IAS eller IFRS: internationella redovisningsstandarder: som definieras i artikel 2 i IAS-förordningen, nr 1606/2002 [1], som har antagits av kommissionen.
“Trading financial liabilities”;
Europeiska centralbankens BSI-förordning eller ECB/2013/33: Europeiska centralbankens förordning (EG) nr 1071/2013 [2].
“Non-trading non-derivative financial liabilities measured at a cost-based method”.
Nace-förordningen: Europaparlamentets och rådets förordning (EG) nr 1893/2006 [3].
“Trading financial liabilities” includes all financial liabilities classified as trading under the relevant national GAAP based on BAD.
Nace-kod: koder i Nace-förordningen.
Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a negative balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 26 of this Part shall be reported as trading financial liabilities.
BAD: rådets direktiv 86/635/EEG [4].
“Derivatives - Hedge accounting” shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS.
redovisningsdirektivet: Direktiv 2013/34/EU [5].
Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.
nationell god redovisningssed: nationella allmänt godtagna redovisningsprinciper som tagits fram i enlighet med BAD.
FINANCIAL INSTRUMENTS
SMF: mikroföretag samt små och medelstora företag enligt definitionen i kommissionens rekommendation C(2003)1422 [6].
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet.
ISIN-kod: den internationella identifieringskod för värdepapper som tilldelas värdepapper.
The carrying amount of financial instruments shall include accrued interest.
Koden består av tolv alfanumeriska tecken och är unik för en värdepappersemission.
Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
LEI-kod: den globala identifieringskoden för juridiska personer, ett unikt nummer som identifierar en part i en ekonomisk transaktion.
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.
nedskrivningsstadier: kategorier av nedskrivning, enligt definitionen i IFRS 9.5.5.
Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities” and “Loans and advances”.
3:e stadiet: nedskrivning av kreditförsämrade tillgångar, enligt definitionen i bilaga A till IFRS 9.
“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.
KONVENTIONER
“Loans and advances” are debt instruments held by the institutions that are not securities; this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation.
I bilagorna III och IV innebär en datapost som är skuggad i grått att denna inte efterfrågas eller inte är möjlig att rapportera.
“Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.
I bilaga IV innebär en rad eller kolumn vars referenser är skuggade i svart att tillhörande dataposter inte ska skickas in av de institut som följer de referenser som anges i denna rad eller kolumn.
In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.
Mallarna i bilagorna III och IV innehåller implicita valideringsregler som fastställs i själva mallarna genom användning av konventioner.
Gross carrying amount of debt instruments shall have the following meaning:
Parenteser i en malls postrubrik betyder att denna post ska subtraheras för att en totalsumma ska erhållas.
under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing.
Det betyder dock inte att den ska rapporteras som ett negativt tal.
For performing debt instruments, the gross carrying amount shall be the fair value.
Poster som ska rapporteras med negativa tal anges i de sammanställda mallarna med ett ’(–)’ i början av rubriken, t.ex. ’(–) Egna aktier’.
For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex.
Rent schematiskt fungerar detta som tabell 1 visar.
For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;
Tabell 1
under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;
Konvention för kredit/debet, positiva tal och minustecken
under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk.
Variabel
The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;
Kredit/Debet
under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements.
Saldo/Förändring
Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss.
Rapporterad siffra
under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period.
Tillgångar, saldo
Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;
Positiv (’Normal’, inget tecken behövs)
under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;
Ökning av tillgångar
for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value.
Negativt saldo för tillgångar
Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.
Negativ (Minustecken ’–’ behövs)
Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.
Minskning av tillgångar
For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.
Kostnader, saldo
“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.
Ökning av kostnader
“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.
Negativt kostnadssaldo (inkluderar återföringar)
Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)].
Minskning av kostnader
Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].
Skulder, saldo
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.
Ökning av skulder
“Other financial liabilities” shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Negativt skuldsaldo
COUNTERPARTY BREAKDOWN
Minskning av skulder