EBA欧洲银行-IT_549300TRUWO2CD2G5692_TR_2017_16页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary - UniCredit SpA

Core Content Overview

The document presents the results of the 2017 EU-wide Transparency Exercise for UniCredit SpA, a European banking institution. It includes detailed data on capital structure, capital ratios, leverage ratios, risk exposure amounts, and profit and loss (P&L) figures, as of 31/12/2016 and 30/06/2017. The data is aligned with the Capital Requirements Regulation (CRR) and follows the COREP reporting framework.

Capital Structure and Ratios

Own Funds (Transitional Period)

Item	Description	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	COREP Code	Regulation
A	Own Funds	45,150	60,848	C.01.00 (r010,c010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital	31,537	45,616	C.01.00 (r020,c010)	Article 50 of CRR
A.1.1	CET1 Eligible Capital Instruments	34,578	33,602	C.01.00 (r030,c010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained Earnings	359	12,864	C.01.00 (r130,c010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	-4,039	-3,934	C.01.00 (r180,c010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	5,405	7,902	C.01.00 (r200,c010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for General Banking Risk	0	0	C.01.00 (r210,c010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority Interest in CET1	1,613	238	C.01.00 (r230,c010)	Article 84 of CRR
A.1.7	Prudential Filter Adjustments	-777	-473	C.01.00 (r250,c010)	Articles 32 to 35 and 36 (1) point (f) of CRR
A.1.8	Intangible Assets	-4,995	-4,029	C.01.00 (r300,c010) + C.01.00 (r340,c010)	Articles 4(113), 36(1) point (b), 37, 4(115), 36(1) point (b), 37 point (a) of CRR
A.1.9	DTA Reliance on Future Profitability	-354	-358	C.01.00 (r370,c010)	Articles 36(1) point (c), 38 of CRR
A.1.10	IRB Shortfall in Credit Risk Adjustments	-3	-1	C.01.00 (r380,c010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined Benefit Pension Fund Assets	-37	-37	C.01.00 (r390,c010)	Articles 4(109), 36(1) point (e), and 41 of CRR
A.1.12	Reciprocal Cross Holdings	0	0	C.01.00 (r430,c010)	Articles 4(122), 36(1) point (g), and 44 of CRR
A.1.13	Excess Deduction from AT1 Items	0	0	C.01.00 (r440,c010)	Article 36(1) point (d) of CRR
A.1.14	Deductions from Assets with Alternative Risk Weight	-223	-200	C.01.00 (r450,c010) + C.01.00 (r460,c010) + ...	Articles 4(36), 36(1) point (i), 89 to 91, 243(1) point (l), 258, 36(1) point (k) (i), (ii), (iv), (v), and 153(8), 155(4) of CRR
A.1.15	Holdings of CET1 Instruments (No Significant Investment)	-141	0	C.01.00 (r480,c010)	Articles 4(27), 36(1) point (h), 43 to 46, 49(2) and (3), 79 of CRR
A.1.16	DTA Reliance on Future Profitability (Temporary Differences)	0	0	C.01.00 (r490,c010)	Articles 36(1) point (c), 38, 48(1) point (a), and 48(2) of CRR
A.1.17	Holdings of CET1 Instruments (Significant Investment)	-154	0	C.01.00 (r500,c010)	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	CET1 Capital Over 17.65% Threshold	-1,672	0	C.01.00 (r510,c010)	Article 48 of CRR
A.1.19	Additional Deductions under Article 3 CRR	0	0	C.01.00 (r524,c010)	Article 3 CRR
A.1.20	CET1 Capital Elements or Deductions - Other	-467	-378	C.01.00 (r529,c010)	-
A.1.21	Transitional Adjustments	2,445	422	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional Adjustments for Grandfathered CET1 Instruments	0	0	C.01.00 (r220,c010)	Articles 48(1) to (3), 484 to 487 of CRR
A.1.21.2	Transitional Adjustments for Additional Minority Interests	780	98	C.01.00 (r240,c010)	Articles 479 and 480 of CRR
A.1.21.3	Other Transitional Adjustments	1,666	323	C.01.00 (r520,c010)	Articles 469 to 472, 478, and 481 of CRR
A.2	Additional Tier 1 Capital	3,468	4,846	C.01.00 (r530,c010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital Instruments	2,357	3,594	C.01.00 (r540,c010) + C.01.00 (r670,c010)	-
A.2.2	Excess Deduction from T2 Items	0	0	C.01.00 (r720,c010)	-
A.2.3	Other Additional Tier 1 Components and Deductions	-98	-45	C.01.00 (r690,c010) + ...	-
A.2.4	Additional Tier 1 Transitional Adjustments	1,209	1,296	C.01.00 (r660,c010) + ...	-
A.3	Tier 1 Capital	35,005	50,462	C.01.00 (r615,c010)	Article 25 of CRR
A.4	Tier 2 Capital	10,145	10,386	C.01.00 (r750,c010)	Article 71 of CRR
A.4.1	Tier 2 Capital Instruments	8,575	9,076	C.01.00 (r760,c010) + C.01.00 (r890,c010)	-
A.4.2	Other Tier 2 Components and Deductions	193	245	C.01.00 (r910,c010) + ...	-
A.4.3	Tier 2 Transitional Adjustments	1,377	1,065	C.01.00 (r880,c010) + ...	-

Capital Ratios (Transitional Period)

Item	Description	As of 31/12/2016 (%)	As of 30/06/2017 (%)
C.1	CET1 Capital Ratio	8.15%	12.93%
C.2	Tier 1 Capital Ratio	9.04%	14.31%
C.3	Total Capital Ratio	11.66%	17.25%

CET1 Capital Fully Loaded

Item	Description	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	Formula
D	CET1 Capital (Fully Loaded)	29,092	45,195	[IA.1-A.I.13-A.I.13+MIN(A2+A.1.3- A2.2-A.2.4+MIN(A4+A.2.4- A4.3,0)]
E	CET1 Capital Ratio (Fully Loaded)	7.54%	12.80%	[D.1]/[B-8.1]

Leverage Ratio

Item	Description	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	COREP Code	Regulation
A.1	Tier 1 Capital - Transitional Definition	35,005	50,462	C 47.00 (r320,c010)	Article 429 of CRR
A.2	Tier 1 Capital - Fully Phased-in Definition	31,350	48,744	C 47.00 (r310,c010)	-
B.1	Total Leverage Ratio Exposures (Transitional Definition)	969,087	958,533	C 47.00 (r300,c010)	-
B.2	Total Leverage Ratio Exposures (Fully Phased-in Definition)	968,935	958,528	C 47.00 (r290,c010)	-
C.1	Leverage Ratio (Transitional Definition)	3.6%	5.3%	C 47.00 (r340,c010)	-
C.2	Leverage Ratio (Fully Phased-in Definition)	3.2%	5.1%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Item	Description	As of 31/12/2016 (EUR)
Risk Exposure for Credit Risk	331,181	301,096
Risk Exposure for Securitisation and Re-securitisation (Banking Book)	2,903	2,425
Risk Exposure for Contributions to CCP Default Fund	71	90
Risk Exposure for Other Credit Risk	328,208	298,580
Risk Exposure for Market Risk (Position, FX, Commodities)	13,752	11,746
Risk Exposure for Securitisation (Trading Book)	5	4
Risk Exposure for Credit Valuation Adjustment	3,657	3,192
Risk Exposure for Operational Risk	38,439	36,521
Other Risk Exposure Amounts	107	115
Total Risk Exposure Amount	387,136	352,669

Profit and Loss (P&L)

Item	Description	As of 31/12/2016 (EUR)
Interest Income	19,023	9,140
Of which Debt Securities Income	2,552	1,133
Of which Loans and Advances Income	14,048	6,740
Interest Expenses	7,688	3,474
Of which Deposits Expenses	2,880	1,340
Of which Debt Securities Issued Expenses	3,520	1,520
Dividend Income	400	248
Net Fee and Commission Income	5,831	3,177
Gains or Losses on Derecognition	1,209	258
Gains or Losses on Trading Financial Assets	1,060	96
Gains or Losses on Fair Value Through Profit or Loss	-153	-323
Gains or Losses from Hedge Accounting	-9	55
Exchange Differences	220	784
Net Other Operating Income/(Expenses)	945	449
Total Operating Income, Net	20,837	10,409
Administrative Expenses	15,866	6,417
Depreciation	1,091	486
Provisions or Reversal of Provisions	1,381	142
Commitments and Guarantees Given	-42	-24
Other Provisions	1,423	166
Of which Pending Legal Issues and Tax Litigation	527	-
Of which Restructuring	1,643	-
Impairment or Reversal of Impairment on Financial Assets	13,124	1,547
Impairment on Loans and Receivables	12,224	1,529
Impairment on Held to Maturity, AFS, and Financial Assets Measured at Cost	900	18
Impairment on Investments in Subsidiaries, Joint Ventures, and Associates	897	33
Profit or Loss Before Tax from Continuing Operations	-11,159	1,990
Profit or Loss After Tax from Continuing Operations	-11,953	1,601
Profit or Loss from Discontinued Operations	623	456
Profit or Loss for the Year	-11,330	2,057
Of which Attributable to Owners of the Parent	-11,790	1,853

Market Risk

Item	Description	As of 31/12/2016 (EUR)
Traded Debt Instruments	1,595	1,317
Of which General Risk	1,556	1,253
Of which Specific Risk	39	65
Equities	39	19
Of which General Risk	15	7
Of which Specific Risk	14	11
Foreign Exchange Risk	309	461
Commodities Risk	18	37
Total Risk Exposure Amount	1,962	1,834

Credit Risk - Standardised Approach

Consolidated Data

Item	Description	As of 31/12/2016 (EUR)
Central Governments or Central Banks	161,473	172,141
Regional Governments or Local Authorities	41,846	50,521
Public Sector Entities	13,473	12,857
Multilateral Development Banks	0	0
International Organisations	0	0
Institutions	12,825	11,268
Corporates	107,030	87,940
Of which SME	25,412	24,349
Retail	57,620	47,720
Of which SME	14,068	12,358
Secured by Mortgages on Immovable Property	17,215	11,044
Of which SME	3,351	3,165
Exposures in Default	20,063	16,278
Items Associated with Particularly High Risk	2,046	1,606
Covered Bonds	505	484
Claims on Institutions and Corporates with ST Credit Assessment	6,458	6,937
Collective Investments Undertakings (CIU)	304	515
Equity	3,657	3,192
Other Exposures	21,306	17,601
Standardised Total	466,745	425,591

Country-Specific Data (Italy)

Item	Description	As of 31/12/2016 (EUR)
Central Governments or Central Banks	87,722	98,859
Regional Governments or Local Authorities	5,749	5,400
Public Sector Entities	2,10	2,10

Key Observations

Capital Growth: There was a notable increase in CET1 and Tier 1 capital from 2016 to 2017, indicating a strengthening of capital position.
Leverage Ratio: The leverage ratio improved from 3.6% to 5.3% under the transitional definition, and from 3.2% to 5.1% under the fully phased-in definition.
Risk Exposure: Total risk exposure decreased from 387,136 mln EUR to 352,669 mln EUR, suggesting a reduction in risk exposure.
P&L Performance: Profit or loss from continuing operations turned positive in 2017, rising from -11,159 mln EUR to 1,990 mln EUR.
Market Risk: Market risk exposure, including foreign exchange and commodities, showed a decrease from 13,752 mln EUR to 11,746 mln EUR.

This data provides a comprehensive overview of UniCredit SpA's financial health and risk profile as reported under the 2017 EU-wide Transparency Exercise.

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