EBA欧洲银行-ES_95980020140005881190_TR_2016_11页_769kb

报告摘要

2016 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Banco de Crédito Social Cooperativo SA
LEI Code: 95980020140005881190
Country Code: ES (Spain)

Capital Structure

Own Funds (Transitional Period)

Own Funds: Increased from 2,522 million EUR (31/12/2015) to 2,568 million EUR (30/06/2016)
Common Equity Tier 1 (CET1) Capital: Increased from 2,473 million EUR to 2,527 million EUR
- Capital Instruments Eligible as CET1: Increased from 2,434 million EUR to 2,496 million EUR
- Retained Earnings: Remained at 287 million EUR
- Accumulated Other Comprehensive Income: Increased from 1 million EUR to 16 million EUR
- Other Reserves: Remained at 69 million EUR
- Funds for General Banking Risk: Remained at 0 million EUR
- Minority Interest in CET1 Capital: Remained at 0 million EUR
- Adjustments to CET1 due to Prudential Filters: Remained at 0 million EUR
- Intangible Assets (including Goodwill): Decreased from -248 million EUR to -235 million EUR
- DTAs that rely on future profitability and do not arise from temporary differences net of DTLs: Decreased from -184 million EUR to -177 million EUR
- IRB shortfall of credit risk adjustments to expected losses: Remained at 0 million EUR
- Defined Benefit Pension Fund Assets: Decreased from 0 million EUR to -5 million EUR
- Reciprocal Cross Holdings in CET1 Capital: Remained at 0 million EUR
- Excess Deduction from AT1 items over AT1 Capital: Decreased from -149 million EUR to -94 million EUR
- Deductions related to assets with 1.25% risk weight: Decreased from -46 million EUR to -44 million EUR
- Holdings of CET1 Capital instruments of financial sector entities (significant investment): Remained at 0 million EUR
- Holdings of CET1 Capital instruments of financial sector entities (non-significant investment): Remained at 0 million EUR
- Additional deductions of CET1 Capital due to Article 3 CRR: Remained at 0 million EUR
- CET1 Capital elements or deductions - other: Remained at 0 million EUR
- Transitional adjustments: Decreased from 309 million EUR to 214 million EUR

Additional Tier 1 (AT1) Capital

AT1 Capital: Remained at 0 million EUR
Other AT1 components and deductions: Increased from 149 million EUR to 94 million EUR
AT1 transitional adjustments: Decreased from -149 million EUR to -94 million EUR

Tier 2 Capital

Tier 2 Capital: Decreased from 50 million EUR to 41 million EUR

Capital Ratios (Transitional Period)

CET1 Capital Ratio: Increased from 11.33% to 11.40%
Tier 1 Capital Ratio: Increased from 11.33% to 11.40%
Total Capital Ratio: Increased from 11.55% to 11.58%

Fully Loaded CET1 Capital Ratio

CET1 Capital (Fully Loaded): Decreased from 2,312 million EUR to 2,407 million EUR
CET1 Capital Ratio (Fully Loaded): Increased from 10.59% to 10.86%

Risk Exposure Amounts

Total Risk Exposure Amount: Increased from 21,831 million EUR (31/12/2015) to 22,172 million EUR (30/06/2016)

Breakdown of Risk Exposure Amounts

Credit Risk: Increased from 20,248 million EUR to 20,593 million EUR
- Securitisation and Re-securitisations in the Banking Book: Decreased from 96 million EUR to 91 million EUR
- Exposures in Default: Decreased from 5,164 million EUR to 2,851 million EUR
Operational Risk: Increased from 1,519 million EUR to 1,519 million EUR
Market Risk: All risk exposure amounts reported as 0 million EUR

Profit and Loss (P&L)

Total Operating Income, Net: Decreased from 928 million EUR to 527 million EUR
Net Fee and Commission Income: Decreased from 263 million EUR to 128 million EUR
Gains or Losses on Derecognition of Financial Assets and Liabilities: Increased from 60 million EUR to 114 million EUR
Gains or Losses on Financial Assets Designated at Fair Value through Profit or Loss: Decreased from 40 million EUR to 0 million EUR
Exchange Differences (gain or loss), net: Decreased from 4 million EUR to 1 million EUR
Net Other Operating Income/(Expenses): Decreased from -7 million EUR to -4 million EUR
Profit or Loss Before Tax from Continuing Operations: Decreased from 57 million EUR to 35 million EUR
Profit or Loss After Tax from Continuing Operations: Decreased from 70 million EUR to 35 million EUR

Credit Risk - Standardised Approach

Standardised Total Risk Exposure Amount: Decreased from 45,417 million EUR to 40,120 million EUR
Risk Exposure Amount: Decreased from 20,248 million EUR to 20,593 million EUR
Value Adjustments and Provisions: Increased from 3,085 million EUR to 2,822 million EUR

Credit Risk - IRB Approach

IRB Total Risk Exposure Amount: Remained at 0 million EUR
Risk Exposure Amount: Remained at 0 million EUR
Value Adjustments and Provisions: Remained at 0 million EUR

Sovereign Exposure

Total Sovereign Exposure (All Countries): Increased from 5,494.1 million EUR (31/12/2015) to 5,531.0 million EUR (30/06/2016)
- Financial Assets: Carrying Amount: Increased from 5,494.1 million EUR to 5,531.0 million EUR
  - Held for Trading: Increased from 891.5 million EUR to 952.5 million EUR
  - Available-for-sale: Increased from 4,352.2 million EUR to 4,578.5 million EUR
  - Loans and Receivables: Increased from 4,352.2 million EUR to 4,578.5 million EUR

Key Regulatory References

CET1 Capital: Governed by Articles 26(1) points (a)-(d), 27 to 29, 36(1) point (f), and 42 of CRR
Additional Tier 1 Capital: Governed by Article 61 of CRR
Tier 2 Capital: Governed by Article 71 of CRR
Capital Ratios: Governed by Articles 4(118), 72, 36(1) point (f), and 48 of CRR
Transitional Adjustments: Governed by Articles 469 to 472, 478, and 481 of CRR
Risk Exposure Amounts: Governed by Articles 36(1) points (c), (d), and 48 of CRR

Notes

The fully loaded CET1 capital ratio is calculated using the formula stated in the "COREP CODE" column.
The information reported includes all exposures to "General Governments" as defined in paragraph 41 (b) of Annex V of ITS on Supervisory reporting.
The fully loaded CET1 capital ratio is based on the formula: [D.1]/[B-8-1]
Risk exposure amounts may include hedges, which are not securitisation positions, as per Article 338.3 of CRR.
Original exposure is reported before taking into account credit conversion factors or credit risk mitigation techniques.

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