EBA欧洲银行-ES_549300U4LIZV0REEQQ46_TR_2018_18页_1mb

报告摘要

2018 EU-wide Transparency Exercise Summary: Kutxabank, S.A.

Core Information

Bank Name: Kutxabank, S.A.
LEI Code: 549300U4LIZV0REEQQ46
Country Code: ES (Spain)

Capital Structure (Transitional Period)

Item	Description	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)	COREP Code	Regulation
A	OWN FUNDS	4,680	4,649	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions)	4,680	4,649	C:0.00 (020;010)	Article 50 of CRR
A.1.1	Eligible CET1 Capital Instruments	2,060	2,060	C:0.00 (030;010)	Articles 26(1) (a) and (b); 27 to 29, 36(1) (f), 42 of CRR
A.1.2	Retained Earnings	2,936	2,988	C:0.00 (130;010)	Articles 26(1) (c), 26(2), 36 (1) (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	429	321	C:0.00 (180;010)	Articles 4(100), 26(1) (d), 36 (1) (f) of CRR
A.1.4	Other Reserves	0	0	C:0.00 (000;010)	Articles 4(117), 26(1) (e) of CRR
A.1.5	Funds for General Banking Risk	0	0	C:0.00 (210;010)	Articles 4(112), 26(1) (f), 36 (1) (f) of CRR
A.1.6	Minority Interest in CET1 Capital	2	2	C:0.00 (230;010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential fibers	3	3	C:0.00 (250;010)	Articles 32 to 35, 36 (1) (f) of CRR
A.1.8	Intangible Assets (including Goodwill)	-338	-343	C:0.00 (300;010) + C:0.00 (340;010)	Articles 4(113), 36(1) (b), 37 of CRR. Articles 4(115), 36(1) (b), 37 (a) of CRR
A.1.9	TFA relying on future profitability	-515	-546	C:0.00 (370;010)	Articles 36(1) (c), 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments	0	0	C:0.00 (380;010)	Articles 36(1) (b), 40, 159 of CRR
A.1.11	Defined benefit pension fund assets	0	0	C:0.00 (390;010)	Articles 4(109), 36(1) (a), 41 of CRR
A.1.12	Reciprocal cross holdings	0	0	C:0.00 (430;010)	Articles 4(122), 36(1) (g), 44 of CRR
A.1.13	Excess deduction from AT1 items over AT1 Capital	-68	0	C:0.00 (440;010)	Article 36(1) (g) of CRR
A.1.14	Deductible DTAs from temporary differences	0	0	C:0.00 (450;010) + C:0.00 (460;010), + C:0.00 (470;010), + C:0.00 (471;010)	Articles 4(36), 36(1) (b), 89 to 91 of CRR. Articles 36(1) (k), 74(3) (b), 34(1) (b), 258 of CRR. Articles 36(1) (k), 153(8), 155(4) of CRR
A.1.15	Holdings of CET1 instruments in financial sector entities (no significant investment)	0	0	C:0.00 (460;010)	Articles 36(1) (b), 243(1) (b), 244(1) (b), 258 of CRR
A.1.16	Deductible DTAs from temporary differences and future profitability	0	0	C:0.00 (490;010)	Articles 36(1) (c), 38; 48(1) (a), 48(2) of CRR
A.1.17	Holdings of CET1 instruments in financial sector entities (significant investment)	0	0	C:0.00 (500;010)	Articles 4(27), 36(1) (b), 43, 45, 47; 48(1) (b); 49(1) to (3), 79 of CRR
A.1.18	Amount exceeding 17.65% threshold	0	0	C:0.00 (510;010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 due to Article 3 CRR	0	0	C:0.00 (524;010)	Article 3 CRR
A.1.20	CET1 Capital elements or deductions - other	0	0	C:0.00 (529;010)	-
A.1.21	Transitional adjustments	170	163	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments for grandfathered CET1 instruments	0	0	C:0.00 (226;010)	Articles 48(1) to (3), 494 to 487 of CRR
A.1.21.2	Transitional adjustments for additional minority interests	1	0	C:0.00 (246;010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1	169	163	C:0.00 (528;010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	0	0	C:0.00 (530;010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	0	0	C:0.00 (540;010) + C:0.00 (567;010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C:0.00 (720;010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	68	0	C:0.00 (698;010) + C:0.00 (790;010), + C:0.00 (710;010), + C:0.00 (740;010), + C:0.00 (744;010), + C:0.00 (748;010)	-
A.2.4	Additional Tier 1 transitional adjustments	-68	0	C:0.00 (660;010) + C:0.00 (680;010) + C:0.00 (730;010)	-
A.3	Tier 1 Capital	4,680	4,649	C:0.00 (615;010)	Article 25 of CRR
A.4	Tier 2 Capital	0	0	C:0.00 (750;010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	0	0	C:0.00 (760;010) + C:0.00 (890;010)	-
A.4.2	Other Tier 2 Capital components and deductions	0	0	C:0.00 (910;010) + C:0.00 (940;010), + C:0.00 (930;010), + C:0.00 (950;010), + C:0.00 (970;010), + C:0.00 (974;010), + C:0.00 (978;010)	-
A.4.3	Tier 2 transitional adjustments	0	0	C:0.00 (880;010) + C:0.00 (960;010), + C:0.00 (960;010)	-
B	Total Risk Exposure Amount	29,790	29,411	C:0.00 (615;010)	Articles 8(3), 95, 96, 98 of CRR
B.1	Transitional adjustments included	0	44	C:0.01 (615;040)	-
C.1	CET1 Capital Ratio (transitional)	15.71%	15.81%	GA3 (1)	-
C.2	Tier 1 Capital Ratio (transitional)	15.71%	15.81%	GA3 (3)	-
C.3	Total Capital Ratio (transitional)	15.71%	15.81%	GA3 (5)	-
D	CET1 Capital (Fully loaded)	4,577	4,486	-	-
E	CET1 Capital Ratio (Fully loaded)	15.36%	15.27%	[D:A:1/F:8-1-1]	-

Leverage Ratio

Item	Description	As of 31/12/2017	As of 30/06/2018	COREP Code	Regulation
A.1	Tier 1 capital - transitional definition	4,680	4,649	C 47.00 (r320,c010)	Article 429 of CRR; Delegated Regulation (EU) 2015/62
A.2	Tier 1 capital - fully phased-in definition	4,577	4,486	C 47.00 (r310,c010)	-
B.1	Total leverage ratio exposures - using transitional definition	57,969	59,276	C 47.00 (r300,c010)	-
B.2	Total leverage ratio exposures - using fully phased-in definition	57,867	59,113	C 47.00 (r290,c010)	-
C.1	Leverage ratio - transitional definition	8.1%	7.8%	C 47.00 (r340,c010)	-
C.2	Leverage ratio - fully phased-in definition	7.9%	7.6%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Credit risk	27,343	26,969
Securitisation and re-securitisation (banking book)	34	32
Contributions to default fund of a CCP	0	0
Other credit risk	27,309	26,937
Market risk (position, foreign exchange, commodities)	0	6
Credit Valuation Adjustment	74	64
Operational risk	2,373	2,373
Other risk exposure amounts	0	0
Total Risk Exposure Amount	29,790	29,411

Profit and Loss (P&L)

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Interest income	616	301
Of which: Debt securities income	49	26
Of which: Loans and advances income	555	270
Interest expenses	70	32
Of which: Deposits expenses	74	31
Of which: Debt securities issued expenses	44	21
Net Fee and commission income	438	227
Gains or losses on derecognition of financial assets and liabilities	285	10
Gains or losses on financial assets and liabilities held for trading	2	1
Gains or losses on financial assets and liabilities at fair value through profit or loss	0	27
Net other operating income/(expenses)	-68	-7
Total Operating Income, Net	1,255	558

Market Risk

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Traded Debt Instruments	0	5
Of which: General risk	0	5
Equities	0	1
Of which: General risk	0	1
Risk exposure amount for position, foreign exchange and commodities	0	6
Total Risk Exposure Amount	0	0

Credit Risk - Standardised Approach

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Original Exposure	64,354	65,528
Exposure Value	56,498	57,848
Risk exposure amount	27,343	26,969
Value adjustments and provisions	2,422	2,309

Credit Risk - IRB Approach

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Original Exposure	0	0
Exposure Value	0	0
Risk exposure amount	0	0
Value adjustments and provisions	0	0
IRB Total	0	0

Sovereign Exposure

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Financial assets: Carrying Amount	5,440.7	5,440.7
Of which: Held for trading	2,535.2	2,535.2
Of which: Designated at fair value through profit or loss	2,905.5	2,905.5
Of which: Available for sale	0.0	0.0
Of which: Loans and advances	2,656.7	2,656.7
Of which: Debt securities	2,535.2	2,535.2
Of which: Held-to-maturity investments	248.8	248.8

Key Observations

Capital Adequacy: Kutxabank maintained a CET1 capital ratio of 15.71% at the end of 2017 and 15.81% at the end of June 2018 under the transitional period.
Capital Composition: The bank reported no Additional Tier 1 Capital (A.2) or Tier 2 Capital (A.4) in either period.
Risk Exposure: The total risk exposure amount decreased from 29,790 EUR to 29,411 EUR, reflecting a reduction in credit and market risks.
Leverage Ratio: The leverage ratio dropped from 8.1% to 7.8% under the transitional definition, and from 7.9% to 7.6% under the fully phased-in definition.
Transitional Adjustments: These adjustments were applied to CET1 capital and contributed to the overall capital structure and risk exposure figures.
Profit and Loss: Operating income declined from 1,255 EUR to 558 EUR, indicating a significant drop in profitability.
Sovereign Exposure: The bank had exposures to sovereign entities, primarily in financial assets, with a total of 5,440.7 EUR as of December 31, 2017.