EBA欧洲银行-DK_3M5E1GQGKL17HI6CPN30_TR_2017_16页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary - Jyske Bank

Core Information

Bank Name: Jyske Bank
LEI Code: 3M5E1GQGKL17HI6CPN30
Country Code: DK (Denmark)

Capital Structure (Transitional Period)

Own Funds

Total Own Funds: Increased from 4,486 mln EUR (31/12/2016) to 4,821 mln EUR (30/08/2017)
Common Equity Tier 1 (CET1) Capital: Increased slightly from 4,048 mln EUR to 4,083 mln EUR
- CET1 Components:
  - Capital instruments eligible as CET1: Decreased from 125 mln EUR to 95 mln EUR
  - Retained earnings: Increased from 3,911 mln EUR to 3,971 mln EUR
  - Accumulated other comprehensive income: Increased from 69 mln EUR to 72 mln EUR
  - Other reserves, funds for general banking risk, minority interest, and adjustments: All remain at 0 mln EUR
  - Adjustments due to prudential filters: Decreased from -37 mln EUR to -33 mln EUR
  - Intangible assets (including goodwill): Decreased from -7 mln EUR to -2 mln EUR
  - DTAs based on future profitability: 0 mln EUR
  - IRB shortfall of credit risk adjustments: Decreased from -12 mln EUR to -19 mln EUR
  - Defined benefit pension fund assets: 0 mln EUR
  - Reciprocal cross holdings: 0 mln EUR
  - Excess deductions from ATI items: 0 mln EUR
  - Deductions related to assets with 1.250% risk weight: 0 mln EUR
  - Holdings of CET1 instruments with significant investment: 0 mln EUR
  - Deductible DTAs based on temporary differences: 0 mln EUR
  - Additional deductions due to Article 3 CRR: 0 mln EUR
  - CET1 capital elements or deductions - other: 0 mln EUR
  - Transitional adjustments: 0 mln EUR

Capital Ratios (Transitional Period)

CET1 Capital Ratio: Slightly decreased from 16.52% (31/12/2016) to 16.46% (30/08/2017)
Tier 1 Capital Ratio: Decreased from 17.72% to 17.59%
Total Capital Ratio: Increased from 18.31% to 19.44%

Capital Structure (Fully Loaded CET1)

CET1 Capital (Fully Loaded): Remained at 4,048 mln EUR (31/12/2016) and 4,083 mln EUR (30/08/2017)
Tier 2 Capital: Increased from 145 mln EUR to 457 mln EUR
- Tier 2 Capital Instruments: Increased from 238 mln EUR to 537 mln EUR
- Other Tier 2 components and deductions: Decreased from -30 mln EUR to -33 mln EUR
- Tier 2 transitional adjustments: Decreased from -63 mln EUR to -47 mln EUR

Leverage Ratio

Tier 1 Capital (Transitional Definition): 4,341 mln EUR (31/12/2016) to 4,364 mln EUR (30/06/2017)
Total Leverage Ratio Exposures (Transitional Definition): Increased from 80,933 mln EUR to 81,383 mln EUR
Leverage Ratio (Transitional Definition): 5.4% for both periods
Leverage Ratio (Fully Phased-in Definition): 5.3% for both periods

Risk Exposure Amounts

Total Risk Exposure Amount: Increased from 24,507 mln EUR (31/12/2016) to 24,803 mln EUR (30/06/2017)
Credit Risk Exposure:
- Total: Increased from 18,686 mln EUR to 19,446 mln EUR
- Securitisation and re-securitisation (banking book): Increased from 20 mln EUR to 27 mln EUR
Market Risk Exposure:
- Traded Debt Instruments: Decreased from 2,631 mln EUR to 2,072 mln EUR
- Equities: Increased from 395 mln EUR to 533 mln EUR
- Foreign Exchange Risk: Increased from 216 mln EUR to 265 mln EUR
- Commodities Risk: 0 mln EUR for both periods
Operational Risk Exposure: 2,291 mln EUR (31/12/2016) to 2,251 mln EUR (30/06/2017)

Credit Risk - Standardised Approach

Denmark (Consolidated Data)

Total Risk Exposure Amount: Increased from 10,978 mln EUR (31/12/2016) to 8,713 mln EUR (30/06/2017)
Credit Risk Components:
- Central Governments or Central Banks: Decreased from 664 mln EUR to 539 mln EUR
- Regional Governments or Local Authorities: Decreased from 1,124 mln EUR to 1,214 mln EUR
- Public Sector Entities: Decreased from 35 mln EUR to 34 mln EUR
- Multilateral Development Banks: Decreased from 1,289 mln EUR to 0 mln EUR
- Institutions: Decreased from 6,037 mln EUR to 2,809 mln EUR
- Corporates: Decreased from 435 mln EUR to 644 mln EUR
  - SME Corporates: Decreased from 339 mln EUR to 362 mln EUR
- Retail: Decreased from 156 mln EUR to 158 mln EUR
  - SME Retail: Decreased from 1 mln EUR to 1 mln EUR
- Secured by Mortgages on Immovable Property: Decreased from 280 mln EUR to 278 mln EUR
  - SME Mortgages: Decreased from 106 mln EUR to 106 mln EUR
- Exposures in Default: Decreased from 196 mln EUR to 184 mln EUR
- Covered Bonds: Decreased from 311 mln EUR to 301 mln EUR
- Claims on Institutions and Corporates with ST Credit Assessment: Decreased from 46 mln EUR to 29 mln EUR
- Equity: Decreased from 407 mln EUR to 449 mln EUR
- Value Adjustments and Provisions: Increased from 2,009 mln EUR to 1,992 mln EUR

Germany (Consolidated Data)

Total Risk Exposure Amount: 0 mln EUR for both periods
Credit Risk Components:
- Central Governments or Central Banks: 9 mln EUR (31/12/2016) to 1,700 mln EUR (30/06/2017)
- Institutions: 215 mln EUR (31/12/2016) to 149 mln EUR (30/06/2017)
- Corporates: 1 mln EUR (31/12/2016) to 2 mln EUR (30/06/2017)
- Secured by Mortgages on Immovable Property: 9 mln EUR (31/12/2016) to 8 mln EUR (30/06/2017)
- Exposures in Default: 3 mln EUR (31/12/2016) to 2 mln EUR (30/06/2017)
- Value Adjustments and Provisions: 0 mln EUR for both periods

Sweden (Consolidated Data)

Total Risk Exposure Amount: 0 mln EUR for both periods
Credit Risk Components:
- Central Governments or Central Banks: 0 mln EUR
- Institutions: 589 mln EUR (31/12/2016) to 627 mln EUR (30/06/2017)
- Corporates: 2 mln EUR for both periods
- Retail: 4 mln EUR (31/12/2016) to 3 mln EUR (30/06/2017)
- Secured by Mortgages on Immovable Property: 2 mln EUR (31/12/2016) to 2 mln EUR (30/06/2017)
- Exposures in Default: 0 mln EUR (31/12/2016) to 1 mln EUR (30/06/2017)

Profit and Loss (P&L)

Total Operating Income (Net): Decreased from 1,298 mln EUR (31/12/2016) to 653 mln EUR (30/06/2017)
Interest Income: Decreased from 1,629 mln EUR to 741 mln EUR
- Debt Securities Income: Decreased from 120 mln EUR to 44 mln EUR
- Loans and Advances Income: Decreased from 1,463 mln EUR to 676 mln EUR
Interest Expenses: Decreased from 745 mln EUR to 331 mln EUR
- Deposits Expenses: Decreased from 49 mln EUR to 7 mln EUR
- Debt Securities Issued Expenses: Decreased from 647 mln EUR to 310 mln EUR
Dividend Income: Decreased from 11 mln EUR to 9 mln EUR
Net Fee and Commission Income: Decreased from 206 mln EUR to 117 mln EUR
Gains/Losses on Financial Assets and Liabilities:
- Designated at Fair Value Through Profit or Loss: Increased slightly from 18 mln EUR to 19 mln EUR
- Held for Trading: Increased from 42 mln EUR to 44 mln EUR
Gains/Losses on Derecognition: 0 mln EUR for both periods
Exchange Differences: Decreased from 49 mln EUR to 12 mln EUR
Net Other Operating Income/(Expenses): Decreased from 88 mln EUR to 41 mln EUR
Profit or Loss Before Tax from Continuing Operations: Decreased from 525 mln EUR to 278 mln EUR
Profit or Loss After Tax from Continuing Operations: Decreased from 419 mln EUR to 217 mln EUR
Profit or Loss for the Year: 419 mln EUR (31/12/2016) to 217 mln EUR (30/06/2017)

Key Observations

The bank's own funds increased during the transitional period, with a notable rise in retained earnings.
CET1 capital slightly increased, but some components like capital instruments eligible as CET1 decreased.
The total capital ratio improved significantly from 18.31% to 19.44%.
Leverage ratios remained stable at 5.4% and 5.3% for both transitional and fully phased-in definitions.
Credit risk exposure increased, with a rise in equities and foreign exchange risk.
Market risk exposure decreased, particularly in traded debt instruments.
P&L showed a decline, with interest income and expenses decreasing significantly.
Value adjustments and provisions increased in some categories, particularly in Denmark, but remained at 0 mln EUR for Germany and Sweden.

Regulatory References

CET1 Capital: Articles 26(1), 36(1), 42, 48, 84, 159, 153, 155, 243, 244, 258, 26(2), 32 to 35, 469 to 481, 479, 480, 487 of CRR
Tier 2 Capital: Article 71 of CRR
Leverage Ratio: Article 429 of CRR and Delegated Regulation (EU) 2015/62
Risk Exposure Amounts: Articles 338.3, 92(3), 95, 96, 98 of CRR

Notes

The original exposure is reported before applying credit conversion factors or credit risk mitigation.
Securitisation exposures are excluded from the total value adjustments and provisions.
Administrative expenses and depreciation decreased in both periods.

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