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Kreditinstitut- og fondsmæglerområdet

Området dækker pengeinstitutter, realkreditinstitutter og fondmæglerselskaber

Indberettes af pengeinstitutter, realkreditinstitutter og fondmæglerselskaber:

BEK. nr. 10991 § 91 a

Afgørelsesdato: Januar 2000


Sagsfremstilling:


Finanstilsynet er af en brancheorganisation blevet gjort opmærksom på, at beregningen af nøgletallet summen af store engagementer ikke er mulig på baggrund af de af tilsynet foreskrevne skemaer (FL03/KL03) for regnskabsåret 1995, idet skemaerne FL03/KL03 først blev introduceret med virkning fra halvåret 1996.


Afgørelse/Begrundelse:


Finanstilsynet oplyste ved telefonisk afgørelse af 25. januar 2000, at pengeinstitutterne ved beregning af nøgletallet summen af store engagementer for regnskabsåret 1995 i stedet for skemaerne FL03/KL03 skal anvende skemaerne FL01/KL01.

Indberettes kun af realkreditinstitutter:

BEK. nr. 10991 § 42 (Regnskabsbekendtgørelsen)

Pro-ratahæftelse fra garantistillere

Afgørelsesdato: 21.december 1999

Sagsfremstilling:

Et realkreditinstitut anmodede om en beskrivelse af, hvorledes den regnskabsmæssige behandling vil være for de garantistillende pengeinstitutter, såfremt det nuværende garantisystem udbygges med en pro-ratahæftelse fra de øvrige garantistillere i tilfælde af, at en garantistiller går i betalingsstandsning eller på anden vis ikke kan leve op til sin garantiforpligtelse.

Afgørelse/Begrundelse:


En forpligtelse til at indtræde i en anden garantistillers forpligtelse svarer til at have afgivet en garanti. En sådan garanti skal af det pågældende pengeinstitut opføres som en ikke-balanceført post, så længe garantien ikke forventes at blive effektiv. Hvis dette ikke længere er tilfældet, skal de pengeinstitutter, der overtager forpligtelsen, optage som forpligtelse i deres balance et beløb, som modsvarer pro-rata-andelen af den forpligtelse, som må forventes at blive aktuel som følge af manglende betalingsevne hos den oprindelige garantistiller, dvs. de forpligtelser, der er aktuelle for denne på overtagelsestidspunktet.

Man kan således ikke vente med at opføre pro-rata-forpligtelsen til efter en eventuel betalingsstandsning. Den skal med det samme opføres som en ikke-balanceført post.

Indberettes kun af pengeinstitutter:

Executive orders - investment and stock market area

 

Executive Order
no. 1228 of
22 October 2007  

 		Executive Order on Takeover bids (pdf) 

Executive Order
no. 1224 of
22 October 2007

Excecutive Order on Auditing Financial Undertakings etc. as well as Financial Groups  (pdf) 

Executive Order
no. 809 of
29 June 2007  

 		Executive Order on Investor Protection in connection with Securities Trading (pdf)  

Executive Order
no. 213 of
5 March 2007  

 		Executive Order on Execution of Orders by Securities Dealers (pdf)
Executive Order
no. 1445 of
21 December 2005 		Executive Order on Marketing Carried out by Certain
Foreign Investment Undertakings in Denmark
Executive Order
no. 1001 of
7 December 2001 		Executive Order on Performance of the Systems
Audits at Central Securities Depositories
Executive Order
no. 66 of
18 January 2005 		Executive Order on the Rules of Procedure for the
Danish Securities Council 
Executive Order
no. 1363 of 
15 December 2004 		 Executive Order on the rules of Procedure for the
Financial Business Council 
Executive Order
no. 1168 of
1 December 2004 		Executive Order on Book-Entry etc. of Investment
Securities with a Central Securities Depository
Executive Order
no. 1046 of
27 October 2004 		 Executive Order on Good Business Practice for
Financial Undertakings
Executive Order
no. 938 of
16 September 2004
 		Executive Order on the Natural and Legal Persons
Permitted to Carry Out Services in connection with
Securities Trading on a Commercial Basis without a
License under the Financial Business Act. 
Executive Order
no. 904 of
1 September 2004 		Executive Order on Intra-Group Transactions
Executive Order
no. 732 of
1 July 2004 		Executive Order on the Bookkeeping and Separation
of Customer Funds by Investment Companies and
Investment Management Companies 
Executive Order
no. 672 of
24 June 2004
 		Executive Order on the Use of Derivative Financial
Instruments by Investment Associations,
Special-Purpose Associations, Restricted Associations
and Innovation Associations 
Executive Order
no. 1182 of
13 December 2003 		Executive Order on Information in Prospectuses of
Investment Associations, Special-Purpose
Associations and Restricted Associations  
Executive Order 
no. 1181 of
12 December 2003 		 Executive Order on Calculation of Issue and
Redemption Prices for Subscription and Redemption
of Units in Investment Associations and
Special-Purpose Associations as well as in Restricted
Associations 
Executive Order
no. 1178 of
10 December 2003		 Executive Order on Marketing Carried out by Certain
Foreign Investment undertakings in Denmark 
Executive Order
no. 1177 of
10 December 2003 		 Executive Order on Other Collective Investment
Schemes 
Executive Order
no. 1176 of
5 December 2003 		 Executive Order on core tasks of investment
associations, special-purpose associations, 
restricted associations, and investment
management companies 
Executive Order
no. 984 of
5 December 2003 		 Executive Order on the instruments and contracts, in
addition to those mentioned in annex 5 of the
Financial Business Act, with which banks and
investment companies may carry out services 
Executive Order
no. 979 of
4 December 2003 		 Authorisation procedure for foreign credit institutions
and investment firms which have been authorised
in a country outside the European Union with which
the Community has not entered into an agreement
for the financial area and which intend to carry
out investment service in Denmark 
Executive Order
no. 961 of
1 December 2003 		Executive Order on the Danish Commerce and
Companies Agency's Publication of Prospectuses
in connection with First Public Offers of Certain
Securities
Executive Order
no. 344 of
15 May 2003 		Executive Order on the entry into force of the
Securities Trading, etc. Act.
Executive Order
no. 1027 of
12 December 2002 
 		 Executive Order regarding which natural and legal
persons may carry out services in connection with
securities trading on a commercial basis without
authorisation under the Investment Companies
Consolidated Act  
Executive Order
no. 429 of
28 May 2001  		 Executive Order on Good Securities Trading
Practices for Trading in Certain Securities
Executive Order
no. 414 of
21 May 2001

(No longer in
force)

 		Executive Order on Reporting of Transactions involving Securities Listed
on a Stock Exchange (pdf)
Executive Order
no. 1143 of
14 December 2000 		Executive Order on the Entry into Force of
the Act on the amendment of the Securities
Trading, etc. Act 
Executive Order
no. 1140of
14 December 2000 		Executive Order on the Access to Membership of
a Stock Exchange for others than Securities
Dealers and Danmarks Nationalbank
(Denmark's central bank) 
Statutory Order
no. 868 of
25 November 1997		 Statutory Order on Speculative Transactions
Executive Order
no. 207 of
17 March 1997 		Executive Order on the Entry into Force
of the Securities Trading, etc. Act.
Executive Order
no. 696 of
22 July 1996 		Executive Order on Branches of Investment
Companies with Registered Offices in a Country
outside the European Union or Countries with
which the Community has entered into an Agreement
Executive Order
no. 331 of
23 April 1996 		Executive Order on the Conditions for the Admission
of Securities to Stock-Exchange Listing

Indberettes af pengeinstitutter og realkreditinstitutter:

Oprettet d.  24.07.2003  og sidst redigeret d.  07.01.2009

Finanstilsynet

Århusgade 110

2100 København Ø

Telefon: 33 55 82 82

Fax: 33 55 82 00

Finanstilsynet@ftnet.dk

Telefontid:

Mandag-torsdag kl. 9-16.00

Fredag kl. 9-15.00