natgillin/translations-raw huggingface dataset:
fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;
Icke-finansiella företag:
“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;
Multilaterala utvecklingsbanker
“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;
(dvs. kreditinstitut och värdepappersföretag)
“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.
Hushåll
Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:
Icke-finansiella företag:
“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management.
Icke-finansiella företag:
“Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;
Dessa exponeringar ska hänföras till den Finrep-motpartssektor som motsvarar den direkta motpartens verksamhet
“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management.
I fallissemang
“Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others.
(ja) Poster förenade med särskilt hög risk
The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;
Dessa exponeringar ska hänföras till Finrep-motpartssektorer alltefter den underliggande risken för värdepapperiseringen.
“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings.
När positioner i värdepapperisering redovisas i balansräkningen, ska i Finrep motpartssektorerna vara de sektorer dit de direkta motparterna för dessa positioner hör.
It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;
Institut och företag med kortfristigt kreditbetyg
“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers.
Företag för kollektiva investeringar (fonder)
Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis.
Egetkapitalinstrument
All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;
Investeringar i fondföretag ska klassificeras som egetkapitalinstrument i Finrep, oavsett om kapitalkravsförordningen medger genomlysning.
“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;
I Finrep delas aktieinstrument upp i olika kategorier av finansiella tillgångar
“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers.
Diverse poster i balansräkningen
This item shall be reported by type of product;
I Finrep kan övriga poster ingå i olika tillgångskategorier
“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value.
Tabell 3
Other measurement bases including nominal value may be used where the fair value is not available.
Internmetoden
Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet.
Exponeringsklasser enligt internmetoden
Reported amounts shall include accrued interest, where appropriate.
(artikel 147 i kapitalkravsförordningen)
INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)
(dvs. kreditinstitut och värdepappersföretag, samt viss offentlig sektor och multilaterala banker)
For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.
Dessa exponeringar ska hänföras till Finrep-motpartssektorer alltefter den underliggande risken för värdepapperiseringen.
“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.
När positioner i värdepapperisering fortsatt redovisas i balansräkningen, ska i Finrep motpartssektorerna vara de sektorer dit de direkta motparterna för dessa positioner hör.
RELATED PARTIES (31)
Övriga motpartslösa exponeringar
Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.
I Finrep kan övriga poster ingå i olika tillgångskategorier”
Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated.
Europaparlamentets och rådets förordning (EG) nr 1606/2002 av den 19 juli 2002 om tillämpning av internationella redovisningsstandarder (EGT L 243, 11.9.2002, s. 1).
Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution.
Europeiska centralbankens förordning (EG) nr 1071/2013 av den 24 september 2013 om de monetära finansinstitutens balansräkningar (omarbetning) (ECB/2013/33) (EUT L 297, 7.11.2013, s. 1).
Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.
Europaparlamentets och rådets förordning (EG) nr 1893/2006 av den 20 december 2006 om fastställande av den statistiska näringsgrensindelningen Nace rev.
For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.
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. 1).
“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures.
Rådets direktiv 86/635/EEG av den 8 december 1986 om årsbokslut och sammanställd redovisning för banker och andra finansiella institut (EGT L 372, 31.12.1986, s. 1).
“Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
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. 19).
“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties.
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. 36).
This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:
BILAGA IV
“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;
”BILAGA IX
“Gains or losses on de-recognition of non-financial assets”;
INSTRUKTIONER FÖR RAPPORTERING OM STORA EXPONERINGAR OCH KONCENTRATIONSRISK
“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations”;
Struktur och praxis
“Profit or loss after tax from discontinued operations”.
Förkortningar
“Impairment or (-) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
Rapporteringen av stora exponeringar (LE) – omfattning och nivå
“Provisions or (-) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.
LE-mallens struktur
GROUP STRUCTURE (40)
Definitioner för LE-rapporteringen grupp av kunder med inbördes anknytning
Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5.
C 26.00 Mall för gräns för stora exponeringar
All entities regardless the activity they perform shall be reported.
Instruktioner för särskilda rader
Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.
C 27.00 - Identifiering av motparten (LE1)
The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:
Instruktioner för särskilda kolumner
“LEI code” shall include the LEI code of the investee.
C 28.00 Exponeringar utanför eller i handelslagret (LE2)
Where a LEI code exists for the investee it shall be reported;
C 29.00 – Uppgifter om exponeringar mot enskilda kunder inom grupper av kunder med inbördes anknytning (LE3)
“Entity code” shall include the identification code of the investee.
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)
The entity code is a row identifier and shall be unique for each row in template 40.1.
C 31.00 -– Löptidsintervall för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade finansiella enheter: Uppgifter om exponeringar mot enskilda kunder inom grupper av kunder med inbördes anknytning (mallen LE5).
“Entity name” shall include the name of the investee;
Rapporteringsramen för stora exponeringar (’LE’) ska omfatta sex mallar som innehåller följande information:
“Entry date” means the date in which the investee entered within the “scope of the group”;
Gränser för stora exponeringar.
“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;
Identifiering av motparten (mallen LE1).
“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;
Exponeringar utanför eller i handelslagret (mallen LE2).
“Residence of investee” means the country of residence of the investee;
Uppgifter om exponeringar mot enskilda kunder inom grupper av kunder med inbördes anknytning (mallen LE3).
“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;
Löptidsintervall för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade finansiella enheter (mallen LE4).
“NACE code” shall be provided on the basis of the principal activity of the investee.
Löptidsintervall för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade finansiella enheter.
For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);
Uppgifter om exponeringar mot enskilda kunder inom grupper av kunder med inbördes anknytning (mallen LE5).
“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;
Instruktionerna omfattar rättsliga hänvisningar samt detaljerad information om vilka uppgifter som ska rapporteras i varje mall.
“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.
Instruktionerna och valideringsreglerna följer den märkningspraxis som anges i följande punkter när det hänvisas till kolumner, rader och celler i mallarna.
“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
Följande praxis används normalt i instruktioner och valideringsregler: Mall;Rad;Kolumn.
“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
En asterisk ska användas för att visa att samtliga rapporterade rader har validerats.
“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
När det gäller valideringar inom en mall där endast data inom mallen används avser beteckningarna inte någon mall: Rad;Kolumn.
“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
ABS(Värde): avser det absoluta värdet utan tecken.
“Acquisition cost” means the amount paid by the investors;
Varje belopp som ökar exponeringarna ska rapporteras som ett positivt tal.
“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;
Varje belopp som minskar exponeringarna ska i stället rapporteras som ett negativt tal.
“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.
Om ett negativt tecken (–) föregår märkningen av en post ska det inte rapporteras något positivt tal för den posten.
The following information shall be reported on an “instrument-by-instrument” basis:
I denna bilaga används förkortningen CRR för att beteckna förordning (EU) nr 575/2013.
“Security code” shall include the ISIN code of the security.
I denna bilaga ska instruktioner för rapporteringen av stora exponeringar också gälla för rapporteringen av väsentliga exponeringar enligt artiklarna 9 och 11, och i enlighet med det tillämpningsområde som definieras i de artiklarna.
For securities without ISIN code assigned, it shall include another code that uniquely identifies the security.
För att rapportera information om stora exponeringar mot kunder eller grupper av kunder med inbördes anknytning i enlighet med artikel 394.1 i förordning (EU) 575/2013 (kapitalkravsförordningen, nedan kallad CRR) på enskild nivå ska instituten använda mallarna LE1, LE2 och LE3.
“Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;
För att rapportera information om stora exponeringar mot kunder eller grupper av kunder med inbördes anknytning i enlighet med artikel 394.1 i CRR på koncernnivå ska moderinstituten i en medlemsstat använda mallarna LE1, LE2 och LE3.
“Holding company code” shall be the identification code of the entity within the group that holds the investment.
Varje stor exponering som har definierats i enlighet med artikel 392 i CRR ska rapporteras, inklusive de stora exponeringar som inte ska beaktas för att följa den gräns för stora exponeringar som fastställs i artikel 395 i CRR.
“Holding company LEI code” shall include the LEI code for the company holding the security.
För att rapportera information om de tjugo största exponeringarna mot kunder eller grupper av kunder med inbördes anknytning i enlighet med artikel 394.1 sista meningen i CRR på koncernnivå, ska de moderinstitut i en medlemsstat som omfattas av del tre avdelning II kapitel 3 i CRR använda mallarna LE1, LE2 och LE3.
Where a LEI code exists for the holding company it shall be reported;
Det exponeringsvärde som följer av att beloppet i kolumn 320 (’Undantagna belopp’) i mallen LE2 dras av från beloppet i kolumn 210 (’Totalt’) i samma mall är det belopp som ska användas för att fastställa dessa tjugo största exponeringar.
“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above.
För att rapportera information om de tio största exponeringarna mot institut samt de tio största exponeringarna mot oreglerade enheter i den finansiella sektorn i enlighet med artikel 394.2 a–d i CRR på koncernnivå ska moderinstituten i en medlemsstat använda mallarna LE1, LE2 och LE3.
The amounts shall correspond to the security held by the related holding company.
För att rapportera löptidsstrukturen för dessa exponeringar i enlighet med artikel 394.2 e i CRR ska moderinstituten i en medlemsstat använda mallarna LE4 och LE5.
FAIR VALUE (41)
Det exponeringsvärde som beräknas i kolumn 210 (’Totalt’) i mallen LE2 är det belopp som ska användas för att fastställa dessa tjugo största exponeringar.
Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86 shall be reported in this template.
Uppgifterna om stora exponeringar och de relevanta största exponeringarna mot grupper av kunder med inbördes anknytning samt enskilda kunder som inte ingår i en grupp av kunder med inbördes anknytning ska rapporteras i mallen LE2 (där en grupp av kunder med inbördes anknytning ska rapporteras som en enda exponering).
Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.
I mallen LE3 ska instituten rapportera uppgifter om exponeringar mot enskilda kunder som ingår i de grupper av kunder med inbördes anknytning som rapporteras i LE2-mallen.
Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.
Rapporteringen av en exponering mot en enskild kund i LE2-mallen ska inte upprepas i LE3-mallen.
“Hybrid contracts” shall include for liabilities the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it shall include non-separated hybrid instruments in their entirely.
Kolumnerna i LE1-mallen ska ange information gällande identifiering av enskilda kunder eller grupper av kunder med inbördes anknytning som ett institut har en exponering mot.
“Managed for credit risk” shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.
Kolumnerna i mallarna LE2 och LE3 ska ange följande information:
TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)
Exponeringsvärdet innan undantagen tillämpats och innan hänsyn har tagits till effekten av kreditriskreduceringen, inklusive den direkta, indirekta exponeringen och ytterligare exponeringar som härrör från transaktioner där det finns en exponering mot underliggande tillgångar.
“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.
Effekten av undantagen och kreditriskreducerande metoder.
“Other intangible assets” shall include all other intangible assets than goodwill.
Exponeringsvärdet efter det att undantagen tillämpats och efter det att hänsyn har tagits till effekten av kreditriskreduceringen, som beräknats enligt artikel 395.1 i CRR.
PROVISIONS (43)
Kolumnerna i mallarna LE4 och LE5 ska ange information om vilka löptidsintervall som de förväntade förfallobeloppen för de tio största exponeringarna mot institut och de tio största exponeringarna mot oreglerade finansiella enheter ska hänföras till.
This template shall include reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.
Definitioner för LE-rapporteringen grupp av kunder med inbördes anknytning
“Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4” shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.
Grupp av kunder med inbördes anknytning: definieras i artikel 4.1 39 i CRR.
DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)
Oreglerade enheter i den finansiella sektorn: definieras i artikel 142.1 5 i CRR.
These templates shall include accumulated information of all defined benefit plans of the institution.
Institut: definieras i artikel 4.1 3 i CRR.