EBA欧洲银行-DK_MAES062Z21O4RZ2U7M96_TR_2018_22页_3mb
报告摘要
2018 EU-wide Transparency Exercise Summary: Danske Bank
Core Information
- Bank Name: Danske Bank
- LEI Code: MAES062Z21O4RZ2U7M96
- Country Code: DK
Capital Structure (Transitional Period)
| Item | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|
| Own Funds | 22,878 | 21,836 | €1.00 (€0.10,€0.10) | Articles 118 and T2 of CRR |
| Common Equity Tier 1 (CET1) | 17,830 | 16,132 | €1.00 (€0.00,€0.00) | Article 50 of CRR |
| CET1 - Capital instruments eligible (including share premium and net own capital instruments) | 1,116 | 394 | €1.00 (€0.00,€0.00) | Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR |
| CET1 - Retained earnings | 18,195 | 17,766 | €1.00 (€0.130,€0.10) | Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR |
| CET1 - Accumulated other comprehensive income | 0 | 0 | €1.00 (€180,€0.0) | Articles 100, 26(1) point (d) and 36 (1) point (f) of CRR |
| CET1 - Other Reserves | 0 | 0 | €1.00 (€0.00,€0.0) | Articles 117 and 26(1) point (e) of CRR |
| CET1 - Funds for general banking risk | 0 | 0 | €1.00 (€210,€0.0) | Articles 112, 26(1) point (f) and 36 (1) point (f) of CRR |
| CET1 - Minority interest given recognition | 0 | 0 | €1.00 (€230,€0.0) | Article 84 of CRR |
| CET1 - Adjustments due to prudential fibers | -130 | -167 | €1.00 (€250,€0.0) | Articles 32 to 35 of and 36 (1) point (f) of CRR |
| CET1 - Intangible assets (including goodwill) | -903 | -914 | €1.00 (€300,€0.0) + C 0.00 (€40,€0.0) | Articles 113, 36(1) point (b) and 37 of CRR. Articles 115, 36(1) point (b) and 37 point (a) of CRR |
| CET1 - TFAs that rely on future profitability and do not arise from temporary differences | -45 | -41 | €1.00 (€370,€0.0) | Articles 36(1) point (c) and 38 of CRR |
| CET1 - IRB shortfall of credit risk adjustments to expected losses | 0 | 0 | €1.00 (€380,€0.0) | Articles 36(1) point (b), 40 and 159 of CRR |
| CET1 - Defined benefit pension fund assets | -226 | -228 | €1.00 (€390,€0.0) | Articles 109, 36(1) point (a) and 41 of CRR |
| CET1 - Reciprocal cross holdings in CET1 Capital | 0 | 0 | €1.00 (€430,€0.0) | Articles 122, 36(1) point (g) and 44 of CRR |
| CET1 - Excess deduction from AT1 items over AT1 Capital | 0 | 0 | €1.00 (€460,€0.0) | Article 36(1) point (g) of CRR |
| CET1 - Deductions related to assets which can alternatively be subject to a 1.250% risk weight | -41 | -36 | €1.00 (€450,€0.0) + C 0.00 (€460,€0.0), + C 0.00 (€470,€0.0), + C 0.00 (€470,€0.0) | Articles 36, 36(1) point (b), 89 to 91 of CRR; Articles 36(1) point (k), (l), 74(3) point (b), 34(1) point (b) and 258 of CRR; Articles 36(1) point (k), (l), and 37(3) of CRR; Articles 36(1) point (k) and 153(8) of CRR and Articles 36(1) point (k) and 155(4) of CRR |
| CET1 - From securitisation positions | -41 | -36 | €1.00 (€460,€0.0) | Articles 36(1) point (b), 24(3)1 point (b), 24(4)1 point (b) and 258 of CRR |
| CET1 - Holdings of CET1 capital instruments of financial sector entities (no significant investment) | 0 | 0 | €1.00 (€480,€0.0) | Articles 27, 36(1) point (h), 43 to 46, 49 (2) and (3) and 79 of CRR |
| CET1 - Deductible DTAs that rely on future profitability and arise from temporary differences | 0 | 0 | €1.00 (€490,€0.0) | Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR |
| CET1 - Holdings of CET1 capital instruments of financial sector entities (significant investment) | 0 | 0 | €1.00 (€500,€0.0) | Articles 27; 36(1) point (b); 43, 45, 47; 48(1) point (b); 49(3) to (3) and 79 of CRR |
| CET1 - Amount exceeding the 17.65% threshold | 0 | 0 | €1.00 (€510,€0.0) | Article 48 of CRR |
| CET1 - Additional deductions due to Article 3 CRR | 0 | 0 | €1.00 (€524,€0.0) | Article 3 CRR |
| CET1 - Other deductions | -226 | -858 | €1.00 (€529,€0.0) | - |
| CET1 - Transitional adjustments | 90 | 215 | GAI (1.1.6 + 1.1.8 + 1.1.1.26) | - |
| CET1 - Transitional adjustments due to grandfathered CET1 Capital instruments | 0 | 0 | €1.00 (€226,€0.0) | Articles 48(1) point (3), and 494 to 487 of CRR |
| CET1 - Transitional adjustments due to additional minority interests | 0 | 0 | €1.00 (€246,€0.0) | Articles 479 and 480 of CRR |
| CET1 - Other transitional adjustments | 90 | 215 | €1.00 (€528,€0.0) | Articles 469 to 472, 478 and 481 of CRR |
| Additional Tier 1 (AT1) Capital | 2,472 | 3,157 | €1.00 (€530,€0.0) | Article 61 of CRR |
| AT1 - Additional Tier 1 Capital instruments | 2,495 | 3,157 | €1.00 (€540,€0.0) + C 0.00 (€670,€0.0) | - |
| AT1 - Excess deduction from T2 items over T2 capital | 0 | 0 | €1.00 (€720,€0.0) | - |
| AT1 - Other components and deductions | 0 | 0 | €1.00 (€698,€0.0) + C 0.00 (€700,€0.0), + C 0.00 (€710,€0.0), + C 0.00 (€740,€0.0), + C 0.00 (€744,€0.0) | - |
| AT1 - Transitional adjustments | -23 | 0 | €1.00 (€660,€0.0) + C 0.00 (€680,€0.0) + C 0.00 (€730,€0.0) | - |
| Tier 1 Capital | 20,302 | 19,288 | €1.00 (€015,€0.0) | Article 25 of CRR |
| Tier 2 Capital | 2,575 | 2,548 | €1.00 (€750,€0.0) | Article 71 of CRR |
| Tier 2 - Tier 2 Capital instruments | 2,307 | 2,296 | €1.00 (€760,€0.0) + C 0.00 (€890,€0.0) | - |
| Tier 2 - Other components and deductions | 0 | 0 | €1.00 (€910,€0.0) + C 0.00 (€920,€0.0), + C 0.00 (€930,€0.0), + C 0.00 (€940,€0.0), + C 0.00 (€950,€0.0) + C 0.00 (€970,€0.0) + C 0.00 (€974,€0.0) + C 0.00 (€978,€0.0) | - |
| Tier 2 - Transitional adjustments | 268 | 252 | €1.00 (€880,€0.0) + C 0.00 (€960,€0.0) + C 0.00 (€960,€0.0) | - |
Capital Ratios (Transitional Period)
- Common Equity Tier 1 Capital Ratio: 17.62% (31/12/2017) → 15.94% (30/06/2018)
- Tier 1 Capital Ratio: 20.06% (31/12/2017) → 19.06% (30/06/2018)
- Total Capital Ratio: 22.61% (31/12/2017) → 21.58% (30/06/2018)
Own Funds Requirements
- Total Risk Exposure Amount: 101,198 EUR (31/12/2017) → 101,172 EUR (30/06/2018)
- Transitional adjustments included: 0 EUR (31/12/2017) → 33 EUR (30/06/2018)
Leverage Ratio
- Tier 1 Capital - Transitional definition: 20,302 EUR (31/12/2017) → 19,288 EUR (30/06/2018)
- Tier 1 Capital - Fully phased-in definition: 20,235 EUR (31/12/2017) → 19,074 EUR (30/06/2018)
- Leverage Ratio - Transitional definition: 4.4% (31/12/2017) → 4.3% (30/06/2018)
- Leverage Ratio - Fully phased-in definition: 4.4% (31/12/2017) → 4.2% (30/06/2018)
Risk Exposure Amounts
- Credit risk: 85,891 EUR (31/12/2017) → 85,728 EUR (30/06/2018)
- Securitisation and re-securitisations in the banking book: 77 EUR (31/12/2017) → 74 EUR (30/06/2018)
- Contributions to the default fund of a CCP: 88 EUR (31/12/2017) → 80 EUR (30/06/2018)
- Other credit risk: 85,726 EUR (31/12/2017) → 85,574 EUR (30/06/2018)
- Market risk (position, foreign exchange, commodities): 4,516 EUR (31/12/2017) → 4,571 EUR (30/06/2018)
- Total Risk Exposure Amount: 101,198 EUR (31/12/2017) → 101,172 EUR (30/06/2018)
Profit and Loss (P&L)
- Interest income: 6,894 EUR (31/12/2017) → 3,399 EUR (30/06/2018)
- Debt securities income: 259 EUR → 145 EUR
- Loans and advances income: 5,441 EUR → 2,658 EUR
- Interest expenses: 3,428 EUR → 1,734 EUR
- Deposits expenses: 835 EUR → 469 EUR
- Debt securities issued expenses: 2,137 EUR → 1,057 EUR
- Dividend income: 27 EUR → 9 EUR
- Net Fee and commission income: 1,648 EUR → 793 EUR
- Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss: -20 EUR → 0 EUR
- Gains or losses on financial assets and liabilities held for trading: 711 EUR → 294 EUR
- Gains or losses on financial assets and liabilities at fair value through profit or loss: 0 EUR → -42 EUR
- Gains or losses from hedge accounting: 2 EUR → 0 EUR
- Exchange differences: 0 EUR → 0 EUR
- Net other operating income/(expenses): 541 EUR → 258 EUR
- Total Operating Income, net: 6,375 EUR → 2,979 EUR
- Administrative expenses: 2,861 EUR → 1,393 EUR
- Depreciation: 496 EUR → 259 EUR
- Profit or loss before tax from continuing operations: 3,478 EUR → 1,488 EUR
- Profit or loss after tax from continuing operations: 2,798 EUR → 1,180 EUR
- Profit or loss for the year: 2,798 EUR → 1,180 EUR
Market Risk (Traded Debt Instruments)
- Total Risk Exposure Amount: 20 EUR (31/12/2017) → 11 EUR (30/06/2018)
- VaR (average of previous 60 working days): 137 EUR → 57 EUR
- Stressed VaR: 340 EUR → 101 EUR
- Incremental default and migration risk capital charge: 30 EUR → 73 EUR
- All price risks capital charge for CTP: 0 EUR → 4,464 EUR
Credit Risk - Standardised Approach
- Standardised Total: 135,459 EUR (31/12/2017) → 125,741 EUR (30/06/2018)
- Total value adjustments and provisions: 16,056 EUR → 15,180 EUR
Key Observations
- Danske Bank's capital levels decreased during the transitional period from 2017 to 2018.
- The leverage ratio slightly decreased from 4.4% to 4.3% using the transitional definition, and from 4.4% to 4.2% using the fully phased-in definition.
- The total risk exposure amount remained relatively stable at around 101,172 EUR.
- The P&L declined significantly, with operating income dropping from 6,375 EUR to 2,979 EUR.
- Market risk exposure for traded debt instruments decreased from 20 EUR to 11 EUR.
- The standardised approach for credit risk showed a decrease in total risk exposure and value adjustments.
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