EBA欧洲银行-LV_549300IHIJ7SCANBWN17_TR_2017_14页_1mb

报告摘要

ABLV Bank 2017 EU-wide Transparency Exercise Summary

Core Information

Bank Name: ABLV Bank
LEI Code: 549300IHIJ7SCANBWN17
Country Code: LV (Latvia)
Exercise Period: 2017 EU-wide Transparency Exercise
Reporting Date: As of 31/12/2016 and 30/06/2017

Capital Structure

Own Funds (Transitional Period)

Code	Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)	COREP Code	Regulation
A	Own Funds	362	395	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital	237	289	C 0.00 (020,010)	Article 50 of CRR
A.1.1	CET1 Eligible Instruments	171	221	C 0.00 (030,010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained Earnings	69	69	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	1	3	C 0.00 (018,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	2	2	C 0.00 (020,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for General Banking Risk	0	0	C 0.00 (010,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority Interest in CET1 Capital	0	0	C 0.00 (020,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to Prudential Filters	-1	-1	C 0.00 (025,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible Assets (including Goodwill)	-6	-5	C 0.00 (030,010) + C 0.00 (030,010)	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CRR
A.1.9	DTAs that rely on future profitability	0	0	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB Shortfall of Credit Risk Adjustments	0	0	C 0.00 (0380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined Benefit Pension Fund Assets	0	0	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal Cross Holdings in CET1 Capital	0	0	C 0.00 (0430,010)	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 0.00 (0440,010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to assets with 1.250% risk weight	0	0	C 0.00 (0450,010) + C 0.00 (0460,010) + C 0.00 (0470,010) + C 0.00 (0471,010) + C 0.00 (0472,010)	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) (ii) and 258 of CRR; Articles 36(1) point (l) (i) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.14.1	Deductions from Securitisation Positions	0	0	C 0.00 (0460,010)	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 (non-significant investment)	0	0	C 0.00 (0480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	Deductible DTAs relying on future profitability	0	0	C 0.00 (0490,010)	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 (significant investment)	0	0	C 0.00 (0500,010)	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 17.65% threshold	0	0	C 0.00 (0510,010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C 0.00 (0524,010)	Article 3 CRR
A.1.20	CET1 Capital elements or deductions - other	0	0	C 0.00 (0529,010)	-
A.1.21	Transitional adjustments	0	0	CA1 (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 0.00 (0520,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	1	1	C 0.00 (0524,010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	0	-1	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	0	0	C 0.00 (0530,010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital Instruments	0	0	C 0.00 (0540,010) + C 0.00 (0670,010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C 0.00 (0720,010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	0	0	C 0.00 (0690,010) + C 0.00 (0700,010) + C 0.00 (0710,010) + C 0.00 (0740,010) + C 0.00 (0744,010) + C 0.00 (0748,010)	-
A.2.4	Additional Tier 1 transitional adjustments	0	0	C 0.00 (0660,010) + C 0.00 (0680,010) + C 0.00 (0730,010)	-
A.3	Tier 1 Capital	237	289	C 0.00 (015,010)	Article 25 of CRR
A.4	Tier 2 Capital	125	106	C 0.00 (0750,010)	Article 71 of CRR
A.4.1	Tier 2 Capital Instruments	125	106	C 0.00 (0760,010) + C 0.00 (0890,010)	-
A.4.2	Other Tier 2 Capital components and deductions	0	0	C 0.00 (0910,010) + C 0.00 (0920,010) + C 0.00 (0930,010) + C 0.00 (0940,010) + C 0.00 (0950,010) + C 0.00 (0970,010) + C 0.00 (0974,010) + C 0.00 (0978,010)	-
A.4.3	Tier 2 transitional adjustments	0	0	C 0.00 (0880,010) + C 0.00 (0900,010) + C 0.00 (0960,010)	-

Capital Ratios (Transitional Period)

Code	Description	As of 31/12/2016 (%)	As of 30/06/2017 (%)
C.1	CET1 Capital Ratio	12.31%	15.44%
C.2	Tier 1 Capital Ratio	12.31%	15.44%
C.3	Total Capital Ratio	18.82%	21.11%

CET1 Capital Fully Loaded

Code	Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
D	CET1 Capital (Fully loaded)	236	289
E	CET1 Capital Ratio (Fully loaded)	12.29%	15.43%

Leverage Ratio

Code	Description	As of 31/12/2016 (%)	As of 30/06/2017 (%)
A.1	Tier 1 Capital - Transitional Definition	5.8%	7.4%
A.2	Tier 1 Capital - Fully Phased-in Definition	5.8%	7.4%
B.1	Total Leverage Ratio Exposures - Transitional Definition	4,073	3,888
B.2	Total Leverage Ratio Exposures - Fully Phased-in Definition	4,073	3,888

Risk Exposure Amounts

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Credit Risk	1,578	1,530
Securitisation and Re-securitisations (Banking Book)	0	0
Contributions to Default Fund of a CCP	0	0
Other Credit Risk	1,578	1,530
Market Risk (Position, Foreign Exchange, Commodities)	92	78
Operational Risk	253	261
Total Risk Exposure Amount	1,923	1,870

Profit and Loss (P&L)

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Interest Income	86	42
Debt Securities Income	47	21
Loans and Advances Income	39	21
Interest Expenses	21	11
Deposits Expenses	1	1
Debt Securities Issued Expenses	12	6
Share of Profit or Loss of Subsidiaries, Joint Ventures, Associates	2	0
Gains or Losses on Derecognition of Financial Assets and Liabilities	22	0
Gains or Losses on Financial Assets and Liabilities Held for Trading	29	11
Gains or Losses on Financial Assets and Liabilities Designated at Fair Value Through Profit or Loss	0	0
Gains or Losses from Hedge Accounting	0	0
Exchange Differences	-5	-3
Net Other Operating Income/Expenses	0	0
Total Operating Income, Net	151	57
Administrative Expenses	65	30
Depreciation	4	2
Total Profit or Loss for the Year	79	25

Market Risk

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Traded Debt Instruments	6	2
Equities	1	1
Foreign Exchange Risk	21	17
Commodities Risk	0	0
Total Market Risk Exposure	28	20

Credit Risk - Standardised Approach

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Total Risk Exposure Amount	1,923	1,870
Standardised Total	4,098	4,018

Summary of Key Findings

ABLV Bank's CET1 Capital increased from 237 mln EUR (31/12/2016) to 289 mln EUR (30/06/2017), reflecting improvements in capital adequacy.
The Total Capital Ratio rose from 18.82% to 21.11%, indicating stronger capital coverage.
Leverage Ratio improved from 5.8% to 7.4%, suggesting a reduction in risk per unit of capital.
Total Risk Exposure Amount decreased from 1,923 mln EUR to 1,870 mln EUR, indicating a reduction in overall risk exposure.
Market Risk Exposure was reported as 28 mln EUR (31/12/2016) and 20 mln EUR (30/06/2017), with a decrease in both traded debt instruments and equities.
The Profit or Loss for the Year dropped from 79 mln EUR to 25 mln EUR, reflecting a decline in net income.