EBA欧洲银行-ES_635400XT3V7WHLSFYY25_TR_2016_11页_717kb

报告摘要

2016 EU-wide Transparency Exercise Summary - Liberbank

Core Information

Bank Name: Liberbank
LEI Code: 635400XT3V7WHLSFYY25
Country Code: ES (Spain)
Exercise Year: 2016
Transitional Period: Covered in the report

Own Funds and Capital Requirements

Item	Description	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)	COREP Code	Regulation
A	Own Funds	2,236	2,158	C.01.00 (€010,c010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	2,189	2,128	C.01.00 (€020,c010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	2,133	2,134	C.01.00 (€030,c010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained Earnings	236	232	C.01.00 (€130,c010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	272	164	C.01.00 (€180,c010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	-85	-32	C.01.00 (€200,c010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for General Banking Risk	0	0	C.01.00 (€210,c010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority Interest Given Recognition in CET1 Capital	0	0	C.01.00 (€230,c010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to Prudential Filters	0	0	C.01.00 (€250,c010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible Assets (including Goodwill)	-139	-146	C.01.00 (€300,c010) + C.01.00 (€340,c010)	Articles 4(113), 36(1) point (b) and 37 of CRR; Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
A.1.9	DTAs that rely on future profitability and do not arise from temporary differences	-335	-321	C.01.00 (€370,c010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	0	0	C.01.00 (€380,c010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined Benefit Pension Fund Assets	-12	-12	C.01.00 (€390,c010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal Cross Holdings in CET1 Capital	0	0	C.01.00 (€430,c010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess Deduction from ATI Items over ATI Capital	0	0	C.01.00 (€440,c010)	Articles 36(1) point (j) of CRR
A.1.14	Deductions related to assets which can alternatively be subject to a 1.250% risk weight	-4	-4	C.01.00 (€450,c010) + C.01.00 (€460,c010) + C.01.00 (€470,c010) + C.01.00 (€471,c010) + C.01.00 (€472,c010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), 244(1) point (k) and 258 of CRR; Articles 36(1) point (l) (i), and 379(3) of CRR; Articles 36(1) point (k) (v) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.14.1	Of which: from securitisation positions	-4	-4	C.01.00 (€460,c010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.15	Holdings of CET1 Capital Instruments of Financial Sector Entities (non significant investment)	0	0	C.01.00 (€480,c010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C.01.00 (€490,c010)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
A.1.17	Holdings of CET1 Capital Instruments of Financial Sector Entities (significant investment)	0	0	C.01.00 (€500,c010)	Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
A.1.18	Amount exceeding the 17.65% threshold	0	-38	C.01.00 (€510,c010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	-16	-15	C.01.00 (€524,c010)	Article 3 CRR
A.1.20	CET1 Capital elements or deductions - other	0	0	C.01.00 (€529,c010)	-
A.1.21	Transitional adjustments	139	166	GA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C.01.00 (€220,c010)	Articles 48(3) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	0	0	C.01.00 (€240,c010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	139	166	C.01.00 (€520,c010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital (net of deductions and after transitional adjustments)	47	31	C.01.00 (€530,c010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	130	122	C.01.00 (€540,c010) + C.01.00 (€670,c010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	-32	C.01.00 (€720,c010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	0	0	C.01.00 (€690,c010) + C.01.00 (€700,c010) + C.01.00 (€710,c010) + C.01.00 (€720,c010) + C.01.00 (€744,c010) + C.01.00 (€748,c010)	-
A.2.4	Additional Tier 1 transitional adjustments	-83	-60	C.01.00 (€660,c010) + C.01.00 (€680,c010) + C.01.00 (€730,c010)	-
A.3	Tier 1 Capital (net of deductions and after transitional adjustments)	2,236	2,158	C.01.00 (€615,c010)	Article 25 of CRR
A.4	Tier 2 Capital (net of deductions and after transitional adjustments)	0	0	C.01.00 (€750,c010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	0	0	C.01.00 (€760,c010) + C.01.00 (€890,c010)	-
A.4.2	Other Tier 2 Capital components and deductions	0	1	C.01.00 (€910,c010) + C.01.00 (€920,c010) + C.01.00 (€930,c010) + C.01.00 (€940,c010) + C.01.00 (€950,c010) + C.01.00 (€970,c010) + C.01.00 (€974,c010) + C.01.00 (€978,c010)	-
A.4.3	Tier 2 transitional adjustments	0	-1	C.01.00 (€880,c010) + C.01.00 (€900,c010) + C.01.00 (€960,c010)	-
B	Total Risk Exposure Amount	16,014	15,786	C.02.00 (€010,c010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional adjustments included	0	65	C.05.01 (€010,c040)	-
C.1	CET1 Capital Ratio (transitional period)	13.67%	13.48%	CA3 (1)	-
C.2	Tier 1 Capital Ratio (transitional period)	13.96%	13.67%	CA3 (3)	-
C.3	Total Capital Ratio (transitional period)	13.96%	13.67%	CA3 (5)	-
D	CET1 Capital (fully loaded)	2,050	1,962	[IA.1-A.I.13-IA.1.21+MIN(A2+A.1.13- A2.2-A.2.4+MIN(A4+A.2.2- A4.3,0)] (I)	-
E	CET1 Capital Ratio (fully loaded)	12.80%	12.48%	[D.1]/[B-8.1]	-

Risk Exposure Amounts

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Credit Risk	14,669	14,624
Securitisation and Re-securitisation (Banking Book)	37	34
Contributions to the Default Fund of a CCP	0	0
Other Credit Risk	14,632	14,591
Market Risk (Position, FX and Commodities)	0	3
Credit Valuation Adjustment	89	100
Operational Risk	1,256	1,058
Other Risk Exposure Amounts	0	0
Total Risk Exposure Amount	16,014	15,786

Profit and Loss (P&L)

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Interest Income	758	316
Of which: Debt Securities Income	229	92
Of which: Loans and Advances Income	527	219
Interest Expenses	263	88
Of which: Deposits Expenses	307	115
Of which: Debt Securities Issued Expenses	16	6
Dividend Income	6	1
Net Fee and Commission Income	183	93
Gains or (-) Losses on Derecognition of Financial Assets	198	234
Gains or (-) Losses on Financial Assets Held for Trading	0	-1
Gains or (-) Losses on Financial Assets Designated at Fair Value through Profit or Loss	0	0
Gains or (-) Losses from Hedge Accounting	0	0
Exchange Differences	1	0
Net Other Operating Income/(Expenses)	-63	-22
Total Operating Income, Net	820	533
Administrative Expenses	392	198
Depreciation	35	17
Provisions or (-) Reversal of Provisions	182	12
Commitments and Guarantees Given	-10	0
Other Provisions	192	13
Profit or (-) Loss Before Tax from Continuing Operations	43	80
Profit or (-) Loss After Tax from Continuing Operations	112	63
Profit or (-) Loss After Tax from Discontinued Operations	0	0
Profit or (-) Loss for the Year	112	63
Of which: Attributable to Owners of the Parent	129	73

Capital Ratios

CET1 Capital Ratio (Transitional Period): 13.67% (31/12/2015) to 13.48% (30/06/2016)
Tier 1 Capital Ratio (Transitional Period): 13.96% (31/12/2015) to 13.67% (30/06/2016)
Total Capital Ratio (Transitional Period): 13.96% (31/12/2015) to 13.67% (30/06/2016)

Market Risk

Total Risk Exposure Amount: 0 (31/12/2015) to 3 (30/06/2016)
VaR (Memorandum Item): 0 (31/12/2015) to 0 (30/06/2016)
Stressed VaR (Memorandum Item): 0 (31/12/2015) to 0 (30/06/2016)
Incremental Default and Migration Risk Capital Charge: 0 (31/12/2015) to 0 (30/06/2016)
All Price Risks Capital Charge for CTP: 0 (31/12/2015) to 0 (30/06/2016)

Credit Risk - Standardised Approach

Total Risk Exposure Amount: 14,669 (31/12/2015) to 14,624 (30/06/2016)
Breakdown by Exposure Type:
- Central Governments or Central Banks: 9,097 (31/12/2015) to 9,446 (30/06/2016)
- Regional Governments or Local Authorities: 1,784 (31/12/2015) to 1,534 (30/06/2016)
- Public Sector Entities: 584 (31/12/2015) to 569 (30/06/2016)
- Multilateral Development Banks: 0 (31/12/2015) to 0 (30/06/2016)
- International Organisations: 0 (31/12/2015) to 0 (30/06/2016)
- Corporates: 5,553 (31/12/2015) to 5,351 (30/06/2016)
- Retail: 3,642 (31/12/2015) to 4,112 (30/06/2016)
- Equity: 770 (31/12/2015) to 680 (30/06/2016)
- Securitisation: 145 (31/12/2015) to 133 (30/06/2016)
- Other Non Credit-Obligation Assets: 7,067 (31/12/2015) to 7,228 (30/06/2016)
- Standardised Total: 47,894 (31/12/2015) to 47,609 (30/06/2016)

Credit Risk - IRB Approach

Total Risk Exposure Amount: 0 (31/12/2015) to 0 (30/06/2016)
Breakdown by Exposure Type:
- Central Banks and Central Governments: 0 (31/12/2015) to 0 (30/06/2016)
- Institutions: 0 (31/12/2015) to 0 (30/06/2016)
- Corporates: 0 (31/12/2015) to 0 (30/06/2016)
- Retail: 0 (31/12/2015) to 0 (30/06/2016)
- Equity: 0 (31/12/2015) to 0 (30/06/2016)
- Securitisation: 0 (31/12/2015) to 0 (30/06/2016)
- Other Non Credit-Obligation Assets: 0 (31/12/2015) to 0 (30/06/2016)
- IRB Total: 0 (31/12/2015) to 0 (30/06/2016)

Sovereign Exposure

Total Financial Assets (Carrying Amount): 10,786.2 (31/12/2015) to 11,100.3 (30/06/2016)
Breakdown by Portfolio:
- Held for Trading: 1,246.0 (31/12/2015) to 1,410.8 (30/06/2016)
- Designated at Fair Value through Profit or Loss: 9,540.2 (31/12/2015) to 9,689.5 (30/06/2016)
- Available-for-Sale: 62.3 (31/12/2015) to 62.3 (30/06/2016)
- Loans and Receivables: 16,712 (31/12/2015) to 16,712 (30/06/2016)
- Held-to-Maturity Investments: 0 (31/12/2015) to 0 (30/06/2016)

Performing and Non-Performing Exposures

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Gross Carrying Amount	-	-
Of which: Performing but Past Due >30 days and <=90 days	-	-
Of which: Non-Performing	-	-
Accumulated Impairment, Accumulated Changes in Fair Value Due to Credit Risk and Provisions	-	-
Collateral and Financial Guarantees Received on Non-Performing Exposures	-	-
Of which: Defaulted	-	-
On Performing Exposures	-	-
On Non-Performing Exposures	-	-

Notes

Original Exposure: Reported before credit conversion factors or credit risk mitigation techniques.
Transitional Adjustments: Applied to various capital components, including CET1 and Tier 1 Capital.
Sovereign Exposure: Includes all exposures to "General Governments" as defined in CRR and ITS.

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