EBA欧洲银行-CY_CXUHEGU3MADZ2CEV7C11_TR_2016_13页_1mb

报告摘要

2016 EU-wide Transparency Exercise Summary for Hellenic Bank Public Company Ltd

Core Content Overview

The document provides a detailed summary of the 2016 EU-wide Transparency Exercise for Hellenic Bank Public Company Ltd, focusing on capital adequacy, risk exposure, and profit and loss (P&L) data. The information is structured according to the Capital Requirements Regulation (CRR) and includes data for the transitional period and fully loaded capital calculations.

Capital Structure and Requirements

Own Funds (Transitional Period)

Item	Description	31/12/2015 (EUR mln)	30/06/2016 (EUR mln)	COREP CODE	Regulation
A	Own Funds	718	689	C.01.00 (r010,c010)	Articles 4(118) and 72 of CRR
A.1	Common Equity Tier 1 Capital (CET1)	584	559	C.01.00 (r020,c010)	Article 50 of CRR
A.1.1	CET1 Capital instruments (including share premium)	615	615	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	-293	-294	C.01.00 (r130,c010)	Articles 26(1) point (c), 26(2) and 36(1) point (f) of CRR
A.1.3	Accumulated other comprehensive income	33	23	C.01.00 (r180,c010)	Articles 4(100), 26(1) point (d) and 36(1) point (f) of CRR
A.1.4	Other Reserves	260	260	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 given recognition in CET1 capital	0	0	C.01.00 (r230,c010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	0	0	C.01.00 (r250,c010)	Articles 32 to 35 of and 36(1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-23	-25	C.01.00 (r300,c010) + C.01.00 (r340,c010)	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	-58	-50	C.01.00 (r370,c010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments	0	0	C.01.00 (r380,c010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	0	0	C.01.00 (r390,c010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	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 over AT1 Capital	0	0	C.01.00 (r440,c010)	Article 36(1) point (i) of CRR
A.1.14	Deductions related to assets with alternative risk weight	0	0	C.01.00 (r450,c010) + ...	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (l), and 258 of CRR; ...
A.1.15	Holdings of CET1 capital instruments with no significant investment	0	0	C.01.00 (r460,c010)	Articles 36(1) point (h), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.16	Deductible DTAs from temporary differences	0	0	C.01.00 (r490,c010)	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 with significant investment	0	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	Amount exceeding 17.65% threshold	0	0	C.01.00 (r510,c010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 due to Article 3 CRR	0	0	C.01.00 (r524,c010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	0	0	C.01.00 (r529,c010)	-
A.1.21	Transitional adjustments	48	30	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), and 48(4) to 487 of CRR
A.1.21.2	Transitional adjustments for additional minority interests	0	0	C.01.00 (r240,c010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	48	30	C.01.00 (r520,c010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	116	120	C.01.00 (r530,c010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	130	130	C.01.00 (r540,c010) + C.01.00 (r670,c010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C.01.00 (r720,c010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	0	0	C.01.00 (r690,c010) + ...	-
A.2.4	Additional Tier 1 transitional adjustments	-14	-10	C.01.00 (r660,c010) + ...	-
A.3	Tier 1 Capital	700	679	C.01.00 (r615,c010)	Article 25 of CRR
A.4	Tier 2 Capital	18	10	C.01.00 (r750,c010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	10	4	C.01.00 (r760,c010) + C.01.00 (r890,c010)	-
A.4.2	Other Tier 2 Capital components and deductions	0	0	C.01.00 (r910,c010) + ...	-
A.4.3	Tier 2 transitional adjustments	8	6	C.01.00 (r880,c010) + C.01.00 (r900,c010) + C.01.00 (r960,c010)	-

Capital Ratios (Transitional Period)

Item	Description	31/12/2015 (%)	30/06/2016 (%)
C.1	CET1 Capital Ratio	14.75%	13.92%
C.2	Tier 1 Capital Ratio	17.68%	16.90%
C.3	Total Capital Ratio	18.13%	17.15%

CET1 Capital Fully Loaded

Item	Description	31/12/2015 (EUR mln)	30/06/2016 (EUR mln)
D	CET1 Capital (Fully loaded)	535	529
E	CET1 Capital Ratio (Fully loaded)	13.53%	13.18%

Risk Exposure Amounts

Item	Description	31/12/2015 (EUR mln)
Risk exposure amount for credit risk	3,458	3,521
Risk exposure amount for securitisation and re-securitisations in the banking book	0	0
Risk exposure amount for contributions to the default fund of a CCP	0	0
Risk exposure amount for position, foreign exchange and commodities (Market risk)	10	7
Risk exposure amount for Credit Valuation Adjustment	1	1
Risk exposure amount for operational risk	489	489
Total Risk Exposure Amount	3,958	4,017

Profit and Loss (P&L) Summary

Item	Description	31/12/2015 (EUR mln)
Interest income	206	93
Of which debt securities income	18	10
Of which loans and advances income	176	77
Interest expenses	61	19
Of which deposits expenses	56	13
Of which debt securities issued expenses	1	0
Dividend income	8	0
Net Fee and commission income	60	27
Gains or (-) losses on derecognition of financial assets and liabilities	21	15
Gains or (-) losses on financial assets and liabilities held for trading	2	1
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	11	5
Net other operating income/(expenses)	3	2
Total Operating Income, Net	249	124
Administrative expenses	133	63
Depreciation	5	3
Provisions or (-) reversal of provisions	5	-2
Commitments and guarantees given	-1	-3
Other provisions	6	1
Profit or (-) loss before tax from continuing operations	4	7
Profit or (-) loss after tax from continuing operations	9	-2
Profit or (-) loss after tax from discontinued operations	5	0
Profit or (-) loss for the year	14	-2
Of which attributable to owners of the parent	14	-2

Market Risk

Item	Description	31/12/2015 (EUR mln)
Traded Debt Instruments	10	6
Of which: General risk	8	6
Of which: Specific risk	2	0
Equities	1	1
Risk exposure amount for position, foreign exchange and commodities	10	7
Risk exposure amount for Credit Valuation Adjustment	1	1
Risk exposure amount for operational risk	489	489

Credit Risk - Standardised Approach

Consolidated Data

Item	Description	31/12/2015 (EUR mln)
Central governments or central banks	2,837	2,529
Regional governments or local authorities	2	2
Public sector entities	0	0
Multilateral Development Banks	182	247
International Organisations	27	0
Institutions	1,075	832
Corporates	1,004	1,076
Of which: SME	707	826
Retail	656	610
Of which: SME	290	257
Secured by mortgages on immovable property	701	649
Of which: SME	314	282
Exposures in default	1,896	1,731
Items associated with particularly high risk	1,023	1,059
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	0	0
Other exposures	353	296
Standardised Total	9,755	9,186

Cyprus

Item	Description	31/12/2015 (EUR mln)
Central governments or central banks	744	513
Regional governments or local authorities	2	2
Public sector entities	0	0
Multilateral Development Banks	0	0
International Organisations	0	0
Institutions	0	0
Corporates	852	982
Of which: SME	661	775
Retail	613	567
Of which: SME	289	256
Secured by mortgages on immovable property	664	590
Of which: SME	312	278
Exposures in default	1,767	1,731
Items associated with particularly high risk	1,017	1,059
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	0	0
Other exposures	353	296
Standardised Total	7,845	7,147

Other Countries

Item	Description	31/12/2015 (EUR mln)
Central governments or central banks	1,925	1,865
Regional governments or local authorities	0	0
Public sector entities	0	0
Multilateral Development Banks	182	247
International Organisations	27	0
Institutions	0	0
Corporates	0	0
Of which: SME	0	0
Retail	0	0
Of which: SME	0	0
Secured by mortgages on immovable property	0	0
Of which: SME	0	0
Exposures in default	0	0
Items associated with particularly high risk	0	0
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	0	0
Other exposures	0	0
Standardised Total	0	0

Key Information

LEI Code: CXUHEGU3MADZ2CEV7C11
Country Code: CY
Total Risk Exposure Amount: Increased from 3,958 EUR mln at 31/12/2015 to 4,017 EUR mln at 30/06/2016.
CET1 Capital: Decreased from 584 EUR mln to 559 EUR mln, with transitional adjustments reducing from 48 to 30.
Capital Ratios: CET1 ratio dropped from 14.75% to 13.92%, Tier 1 ratio from 17.68% to 16.90%, and Total Capital ratio from 18.13% to 17.15% during the transitional period.
Fully Loaded CET1 Capital: Decreased from 535 EUR mln to 529 EUR mln, with a CET1 ratio of 13.53% to 13.18%.
Risk Exposure Breakdown: Credit risk remained the largest component, while market risk was relatively low.
P&L Trends: Net operating income decreased significantly from 249 EUR mln to 124 EUR mln, and profit after tax from continuing operations was positive in 2015 but turned negative in 2016.