EBA欧洲银行-DK_3M5E1GQGKL17HI6CPN30_TR_2016_15页_1mb

报告摘要

2016 EU-wide Transparency Exercise Summary - Jyske Bank

Core Content Overview

The document presents the results of the 2016 EU-wide Transparency Exercise for Jyske Bank, including its capital structure, risk exposure amounts, and profit and loss (P&L) data. The information is structured into several categories, covering own funds, capital ratios, risk exposures, and credit risk under the Standardised Approach.

Own Funds and Capital Structure

Transitional Period

Item	Description	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
A	Own Funds	4,032	4,151
A.1	CET1 Capital	3,806	3,877
A.1.1	CET1 Eligible Instruments	32	51
A.1.2	Retained Earnings	3,761	3,821
A.1.3	Accumulated Other Comprehensive Income	71	64
A.1.4	Other Reserves	0	0
A.1.5	Funds for General Banking Risk	0	0
A.1.6	Minority Interest in CET1	0	0
A.1.7	Adjustments to CET1 due to Prudential Filters	-48	-51
A.1.8	Intangible Assets (including Goodwill)	-9	-8
A.1.9	DTAs relying on future profitability	0	0
A.1.10	IRB Shortfall of Credit Risk Adjustments	0	0
A.1.11	Defined Benefit Pension Fund Assets	0	0
A.1.12	Reciprocal Cross Holdings	0	0
A.1.13	Excess Deduction from AT1 Items	0	0
A.1.14	Deductions related to assets with 1.250% risk weight	0	0
A.1.15	Holdings of CET1 instruments with insignificant investment	0	0
A.1.16	Deductible DTAs relying on future profitability	0	0
A.1.17	Holdings of CET1 instruments with significant investment	0	0
A.1.18	Amount exceeding 17.65% threshold	0	0
A.1.19	Additional deductions due to Article 3 CRR	0	0
A.1.20	CET1 Capital elements or deductions - other	0	0
A.1.21	Transitional adjustments	0	0
A.1.21.1	Grandfathered CET1 instruments	0	0
A.1.21.2	Additional minority interests	0	0
A.1.21.3	Other transitional adjustments	0	0
A.2	Additional Tier 1 Capital	108	95
A.2.1	Additional Tier 1 instruments	-2	-2
A.2.2	Excess deduction from T2 items	0	0
A.2.3	Other Additional Tier 1 components and deductions	-11	-7
A.2.4	Additional Tier 1 transitional adjustments	122	104
A.3	Tier 1 Capital	3,914	3,972
A.4	Tier 2 Capital	117	180
A.4.1	Tier 2 instruments	133	239
A.4.2	Other Tier 2 components and deductions	63	3
A.4.3	Tier 2 transitional adjustments	-79	-63

Capital Ratios (Transitional Period)

Item	Description	As of 31/12/2015 (%)	As of 30/06/2016 (%)
C.1	CET1 Capital Ratio	16.06%	15.84%
C.2	Tier 1 Capital Ratio	16.51%	16.23%
C.3	Total Capital Ratio	17.01%	16.96%

Fully Loaded CET1 Capital Ratio

Item	Description	As of 31/12/2015 (%)	As of 30/06/2016 (%)
D	Fully Loaded CET1 Capital	3,793	3,867
E	Fully Loaded CET1 Capital Ratio	16.00%	15.80%

Risk Exposure Amounts

Item	Description	As of 31/12/2015 (EUR)
Risk exposure amounts for credit risk	18,402	19,049
Risk exposure amount for securitisation and re-securitisations in the banking book	18	18
Risk exposure amount for contributions to the default fund of a CCP	0	0
Risk exposure amount for position, foreign exchange and commodities (Market risk)	2,829	2,922
Risk exposure amount for securitisation and re-securitisations in the trading book	66	47
Risk exposure amount for Credit Valuation Adjustment	223	214
Risk exposure amount for operational risk	2,252	2,289
Total Risk Exposure Amount	23,705	24,474

Credit Risk - Standardised Approach

Consolidated Data (Denmark)

Item	Description	As of 31/12/2015 (EUR)
Central governments or central banks	924	1.612
Regional governments or local authorities	970	1.070
Public sector entities	28	26
Multilateral Development Banks	0	0
International Organisations	0	0
Institutions	6.457	5.620
Corporates	534	765
of which: SME	345	332
Retail	191	185
of which: SME	1	1
Secured by mortgages on immovable property	313	286
of which: SME	109	103
Exposures in default	176	199
Items associated with particularly high risk	0	0
Covered bonds	357	354
Claims on institutions and corporates with a ST credit assessment	41	46
Equity	370	369
Standardised Total	10,360	10,539

Other Countries

Norway:
- Institutions: 3,899 | 2,579
- Corporates: 30 | 23
- Retail: 32 | 52
- Secured by mortgages on immovable property: 6 | 6
- Exposures in default: 0 | 0
- Standardised Total: 0 | 0
Cayman Islands:
- All values are 0 for both periods.

Profit and Loss (P&L) Data

Item	Description	As of 31/12/2015 (EUR)
Interest income	1,868	823
Of which debt securities income	157	78
Of which loans and advances income	1,648	724
Interest expenses	835	385
Of which deposits expenses	62	25
Of which debt securities issued expenses	736	332
Dividend income	10	10
Net Fee and commission income	246	89
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non-financial assets, net	0	0
Gains or (-) losses on financial assets and liabilities held for trading, net	11	2
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	-140	-27
Exchange differences [gain or (-) loss], net	42	28
Net other operating income/(expenses)	55	43
Total Operating Income, Net	1,256	583
Administrative expenses	673	330
Depreciation	61	33
Provisions or (-) reversal of provisions	0	0
Profit or (-) loss before tax from continuing operations	429	202
Profit or (-) loss after tax from continuing operations	332	160
Profit or (-) loss for the year	332	160

Market Risk

Traded Debt Instruments:
- As of 31/12/2015: 2,197 EUR
- As of 30/06/2016: 2,227 EUR
Risk exposure amount for position, foreign exchange and commodities: 2,829 EUR (31/12/2015) and 2,922 EUR (30/06/2016)
Other risk exposure amounts: 0 EUR for both periods

Key Information

Own Funds: Increased from 4,032 EUR to 4,151 EUR during the transitional period.
CET1 Capital: Increased from 3,806 EUR to 3,877 EUR, with some deductions and adjustments.
Capital Ratios: The CET1 ratio slightly decreased from 16.06% to 15.84%, while the Tier 1 and Total Capital ratios also showed a slight decline.
Risk Exposure: The total risk exposure increased from 23,705 EUR to 24,474 EUR, primarily due to credit and market risk.
Credit Risk: The Standardised Approach showed a slight increase in total credit risk exposure from 10,360 EUR to 10,539 EUR.
P&L: Net operating income decreased significantly from 1,256 EUR to 583 EUR, with a corresponding drop in profit after tax from 332 EUR to 160 EUR.

Regulatory References

CET1 Capital: Governed by Articles 26(1) points (a) to (e), 32 to 35, 36(1) point (f), and 42 of CRR.
Additional Tier 1 Capital: Article 61 of CRR.
Tier 2 Capital: Article 71 of CRR.
Capital Ratios: Articles 4(118), 4(100), 4(117), 4(112), 4(109), 4(122), 469 to 472, 478, and 481 of CRR.
Risk Exposure: Articles 338.3, 4(36), 36(1) point (b), and 89 to 91 of CRR.

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