EBA欧洲银行-DE_0W2PZJM8XOY22M4GG883_TR_2015_25页_2mb
报告摘要
2015 EU-wide Transparency Exercise Summary for DekaBank Deutsche Girozentrale
Core Information
- Bank Name: DekaBank Deutsche Girozentrale
- LEI Code: 0W2PZJM8XOY22M4GG883
- Country Code: DE (Germany)
Capital Structure Overview
The following table provides a summary of the bank's capital structure as of 31/12/2014 and 30/06/2015, in accordance with the Capital Requirements Regulation (CRR):
| Capital Type | 31/12/2014 (EUR) | 30/06/2015 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|
| Own Funds | 4,520 | 5,052 | CA1 (1) | Articles 4(118) and 72 of CRR |
| Common Equity Tier 1 (CET1) Capital | 3,768 | 4,210 | CA1 (1.1.1) | Article 50 of CRR |
| Capital Instruments Eligible as CET1 | 382 | 382 | CA1 (1.1.1.1) | Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR |
| Retained Earnings | 3,411 | 3,905 | CA1 (1.1.1.2) | Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR |
| Accumulated Other Comprehensive Income | -46 | -160 | CA1 (1.1.1.3) | Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR |
| Other Reserves | 0 | 0 | CA1 (1.1.1.4) | Articles 4(117) and 26(1) point (e) of CRR |
| Funds for General Banking Risk | 0 | 0 | CA1 (1.1.1.5) | Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR |
| Minority Interest in CET1 Capital | 0 | 0 | CA1 (1.1.1.7) | Article 84 of CRR |
| Adjustments to CET1 due to Prudential Filters | -14 | 91 | CA1 (1.1.1.9) | Articles 32 to 35 and 36 (1) point (f) of CRR |
| Intangible Assets (including Goodwill) | -224 | -198 | CA1 (1.1.1.10 + 1.1.1.11) | Articles 4(113), 36(1) point (b) and 37 of CRR; Articles 4(115), 36(1) point (b) and 37 point (a) of CRR |
| Deductible DTAs relying on future profitability | 0 | 0 | CA1 (1.1.1.12) | Articles 36(1) point (c) and 38 of CRR |
| IRB Shortfall of Credit Risk Adjustments | -214 | -185 | CA1 (1.1.1.13) | Articles 36(1) point (d), 40 and 159 of CRR |
| Defined Benefit Pension Fund Assets | 0 | 0 | CA1 (1.1.1.14) | Articles 4(109), 36(1) point (e) and 41 of CRR |
| Reciprocal Cross Holdings in CET1 Capital | 0 | 0 | CA1 (1.1.1.15) | Articles 4(122), 36(1) point (g) and 44 of CRR |
| Excess Deduction from AT1 Items over AT1 Capital | 0 | 0 | CA1 (1.1.1.16) | Article 36(1) point (j) of CRR |
| Deductions related to assets with 1.250% risk weight | 0 | 0 | CA1 (1.1.1.17 to 1.1.1.21) | Articles 4(36), 36(1) point (k) (i) and 89 to 91 of CRR; Articles 36(1) point (l) (ii), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (iii) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(8) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR |
| Other CET1 Capital Elements and Deductions | 0 | 0 | CA1 (1.1.1.27) + CA1 (1.1.1.28) | - |
| Transitional Adjustments | 473 | 374 | CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26) | Articles 469 to 477, 478 and 481 of CRR |
| Transitional Adjustments due to Grandfathered CET1 Instruments | 0 | 0 | CA1 (1.1.1.6) | Articles 483(1) to (3), and 484 to 487 of CRR |
| Transitional Adjustments due to Additional Minority Interests | 0 | 0 | CA1 (1.1.1.8) | Articles 479 and 480 of CRR |
| Other Transitional Adjustments to CET1 Capital | 473 | 374 | CA1 (1.1.1.26) | Articles 469 to 477, 478 and 481 of CRR |
| Capital Type | 31/12/2014 (EUR) | 30/06/2015 (EUR) |
|---|---|---|
| Additional Tier 1 (AT1) Capital | 196 | 298 |
| Additional Tier 1 Capital Instruments | 537 | 529 |
| Other AT1 Capital Components and Deductions | -340 | -231 |
| Tier 1 Capital | 3,964 | 4,507 |
| Tier 2 Capital | 556 | 544 |
| Tier 2 Capital Instruments | 663 | 618 |
| Other Tier 2 Capital Components and Deductions | -107 | -74 |
Risk Exposure Amounts
The following table outlines the bank's risk exposure amounts as of 31/12/2014 and 30/06/2015:
| Risk Exposure Type | 31/12/2014 (EUR) | 30/06/2015 (EUR) |
|---|---|---|
| Total Risk Exposure Amount | 28,022 | 29,162 |
| Credit Risk Exposure | 14,179 | 14,672 |
| Securitisation and Re-securitisation Risk Exposure | 844 | 762 |
| Default Fund Contributions to CCP | 182 | 146 |
| Other Credit Risk Exposure | 13,153 | 13,764 |
| Market Risk Exposure | 10,378 | 10,344 |
| Credit Valuation Adjustment (CVA) Risk | 1,458 | 1,918 |
| Operational Risk Exposure | 2,006 | 2,228 |
Profit and Loss (P&L) Overview
The P&L for DekaBank Deutsche Girozentrale is summarized below:
| P&L Item | 31/12/2014 (mln EUR) | 30/06/2015 (mln EUR) |
|---|---|---|
| Interest Income | 1,357 | 532 |
| Debt Securities Income | 271 | 108 |
| Loans and Advances Income | 745 | 279 |
| Interest Expenses | 1,192 | 454 |
| Deposits Expenses | 516 | 202 |
| Debt Securities Issued Expenses | 204 | 72 |
| Dividend Income | 29 | 14 |
| Net Fee and Commission Income | 952 | 536 |
| Gains or Losses on Derecognition | -2 | 0 |
| Gains or Losses on Trading Financial Assets | 252 | 267 |
| Gains or Losses on FVTPL Financial Assets | 383 | -12 |
| Gains or Losses from Hedge Accounting | 3 | 0 |
| Exchange Differences | -52 | -25 |
| Net Other Operating Income/(Expenses) | -114 | -34 |
| Total Operating Income, Net | 1,616 | 823 |
| Administrative Expenses | 809 | 444 |
| Depreciation | 25 | 11 |
| Provisions or Reversal of Provisions | -3 | -1 |
| Commitments and Guarantees Given | 3 | -1 |
| Other Provisions | -6 | 0 |
| Profit or Loss Before Tax from Continuing Operations | 792 | 349 |
| Profit or Loss After Tax from Continuing Operations | 541 | 205 |
| Profit or Loss for the Year | 541 | 205 |
Capital Ratios
- CET1 Capital Ratio: 13.45% (31/12/2014) → 14.44% (30/06/2015)
- Tier 1 Capital Ratio: 14.15% (31/12/2014) → 15.46% (30/06/2015)
- Total Capital Ratio: 16.13% (31/12/2014) → 17.32% (30/06/2015)
Standardised Approach Risk Exposure
The following table provides the risk exposure data under the Standardised Approach:
| Risk Exposure Type | 31/12/2014 (EUR) | 30/06/2015 (EUR) |
|---|---|---|
| Original Exposure | 13,990 | 17,575 |
| Exposure Value | 36,565 | 35,345 |
| Risk Exposure Amount | 1,914 | 1,803 |
| Value Adjustments and Provisions | 15 | 26 |
Key Observations
- Capital Growth: The bank's own funds and CET1 capital increased from 2014 to 2015, indicating improved capital position.
- Risk Exposure Increase: Total risk exposure increased from 28,022 million EUR in 2014 to 29,162 million EUR in 2015, suggesting a rise in overall risk exposure.
- Capital Ratios Improved: The CET1, Tier 1, and Total Capital ratios all showed improvement, indicating stronger capital adequacy.
- P&L Decline: Net operating income decreased significantly from 1,616 million EUR in 2014 to 823 million EUR in 2015, likely due to higher expenses and lower income.
- Standardised Approach: The bank reported significant original exposure and exposure value under the Standardised Approach, but the risk exposure amount and value adjustments were relatively low.
Summary of Key Metrics
- Total Risk Exposure Amount: Increased from 28,022 million EUR to 29,162 million EUR
- CET1 Capital: Increased from 3,768 million EUR to 4,210 million EUR
- Tier 1 Capital: Increased from 3,964 million EUR to 4,507 million EUR
- Tier 2 Capital: Slightly decreased from 556 million EUR to 544 million EUR
- Total Operating Income, Net: Decreased from 1,616 million EUR to 823 million EUR
- Profit or Loss for the Year: Decreased from 541 million EUR to 205 million EUR
- Capital Ratios: Improved from 13.45% (CET1) to 14.44%, 14.15% (Tier 1) to 15.46%, and 16.13% (Total) to 17.32%
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