EBA欧洲银行-IT_N747OI7JINV7RUUH6190_TR_2016_11页_718kb

报告摘要

2016 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Banca popolare dell'Emilia Romagna SC
LEI Code: N747OI7JINV7RUUH6190
Country Code: IT (Italy)

Own Funds - Transitional Period

Total Own Funds: Increased from 5,012 million EUR at the end of 2015 to 5,049 million EUR at the end of 2016.
Common Equity Tier 1 (CET1) Capital: Increased from 4,507 million EUR to 4,563 million EUR.
- CET1 Components:
  - Capital instruments eligible as CET1 Capital: Remained constant at 2,367 million EUR.
  - Retained earnings: Increased from 1,799 million EUR to 1,881 million EUR.
  - Accumulated other comprehensive income: Slightly decreased from 49 million EUR to 47 million EUR.
  - Other Reserves: Increased from 648 million EUR to 675 million EUR.
  - Minority interest given recognition in CET1 capital: Decreased from 218 million EUR to 191 million EUR.
  - Adjustments to CET1 due to prudential filters: Remained constant at -17 million EUR.
  - Intangible assets (including Goodwill): Decreased from -623 million EUR to -610 million EUR.
  - Deductible DTAs that rely on future profitability: Remained constant at 0 million EUR.
  - Transitional adjustments: Decreased from 135 million EUR to 115 million EUR.
    - Grandfathered CET1 Capital instruments: Remained constant at 0 million EUR.
    - Additional minority interests: Decreased from 246 million EUR to 199 million EUR.
    - Other transitional adjustments: Decreased from -110 million EUR to -83 million EUR.
Additional Tier 1 (AT1) Capital: Decreased from 42 million EUR to 18 million EUR.
- AT1 Capital instruments: Decreased from 52 million EUR to 37 million EUR.
- Excess deduction from T2 items over T2 capital: Remained constant at 0 million EUR.
- Other AT1 components and deductions: Decreased from -14 million EUR to -13 million EUR.
- AT1 transitional adjustments: Decreased from 4 million EUR to -5 million EUR.
Tier 1 Capital: Increased from 4,549 million EUR to 4,581 million EUR.
Tier 2 Capital: Increased from 463 million EUR to 468 million EUR.
- Tier 2 Capital instruments: Increased from 296 million EUR to 302 million EUR.
- Other Tier 2 components and deductions: Increased from 0 million EUR to 83 million EUR.
- Tier 2 transitional adjustments: Decreased from 166 million EUR to 83 million EUR.

Capital Ratios - Transitional Period

Common Equity Tier 1 (CET1) Capital Ratio: Increased from 11.26% to 14.93%.
Tier 1 Capital Ratio: Increased from 11.37% to 14.99%.
Total Capital Ratio: Increased from 12.53% to 16.52%.

Risk Exposure Amounts

Total Risk Exposure Amount: Decreased from 40,009 million EUR at the end of 2015 to 30,570 million EUR at the end of 2016.
- Credit Risk Exposure: Decreased from 35,573 million EUR to 26,042 million EUR.
- Securitisation and re-securitisations in the banking book: Decreased from 375 million EUR to 316 million EUR.
- Contributions to the default fund of a CCP: Remained constant at 1 million EUR.
- Other credit risk exposure: Decreased from 35,197 million EUR to 25,725 million EUR.
- Market Risk Exposure:
  - Position, foreign exchange and commodities: Decreased slightly from 642 million EUR to 639 million EUR.
  - VaR and STRESSED VaR: All values were 0 million EUR for both periods.
  - Incremental default and migration risk capital charge: All values were 0 million EUR.
  - All price risks capital charge for CTP: All values were 0 million EUR.

Profit and Loss (P&L)

Total Operating Income, Net: Decreased significantly from 2,482 million EUR at the end of 2015 to 1,110 million EUR at the end of 2016.
- Interest Income: Decreased from 1,654 million EUR to 760 million EUR.
- Interest Expenses: Decreased from 439 million EUR to 174 million EUR.
- Net Fee and Commission Income: Decreased from 727 million EUR to 358 million EUR.
- Gains or losses on financial assets and liabilities: Decreased from 316 million EUR to 92 million EUR.
- Gains or losses on financial assets designated at fair value through profit or loss: Decreased from 23 million EUR to 9 million EUR.
- Gains or losses from hedge accounting: Decreased from -1 million EUR to 0 million EUR.
- Exchange Differences: Decreased from 10 million EUR to -10 million EUR.
- Net Other Operating Income/(Expenses): Decreased from 176 million EUR to 93 million EUR.
Profit or loss before tax from continuing operations: Decreased from 214 million EUR to 93 million EUR.
Profit or loss after tax from continuing operations: Decreased from 219 million EUR to 65 million EUR.
Profit or loss for the year: Decreased from 219 million EUR to 65 million EUR.

Credit Risk - Standardised Approach

Standardised Total Risk Exposure Amount: Decreased from 88,421 million EUR to 61,096 million EUR.
- Credit Risk Breakdown:
  - Central governments or central banks: Decreased from 9,811 million EUR to 9,819 million EUR.
  - Regional governments or local authorities: Decreased from 703 million EUR to 591 million EUR.
  - Public sector entities: Decreased from 685 million EUR to 672 million EUR.
  - Multilateral Development Banks: Decreased from 445 million EUR to 674 million EUR.
  - International Organisations: Decreased from 40 million EUR to 55 million EUR.
  - Institutions: Decreased from 8,637 million EUR to 11,644 million EUR.
  - Corporates: Decreased from 25,173 million EUR to 7,416 million EUR.
    - SMEs: Decreased from 7,047 million EUR to 1,542 million EUR.
  - Retail: Decreased from 13,963 million EUR to 1,178 million EUR.
    - SMEs: Decreased from 11,089 million EUR to 1,000 million EUR.
    - Secured by mortgages on immovable property: Decreased from 12,807 million EUR to 988 million EUR.
      - SMEs: Decreased from 3,876 million EUR to 495 million EUR.
  - Exposures in default: Decreased from 11,909 million EUR to 1,839 million EUR.
  - Items associated with particularly high risk: Decreased from 104 million EUR to 78 million EUR.
  - Covered bonds: Remained constant at 842 million EUR to 1,061 million EUR.
  - Collective investments undertakings (CIU): Remained constant at 236 million EUR to 289 million EUR.
  - Equity: Remained constant at 541 million EUR to 610 million EUR.
  - Securitisation: Remained constant at 195 million EUR to 181 million EUR.
  - Other exposures: Decreased from 2,329 million EUR to 342 million EUR.

Credit Risk - IRB Approach

IRB Total Risk Exposure Amount: Increased from 0 million EUR to 13,910 million EUR.
- Corporates: Increased from 0 million EUR to 31,428 million EUR.
  - SMEs: Increased from 0 million EUR to 16,629 million EUR.
- Retail: Increased from 0 million EUR to 21,221 million EUR.
  - Secured on real estate property: Increased from 0 million EUR to 11,668 million EUR.
    - SMEs: Increased from 0 million EUR to 3,219 million EUR.
    - Non-SMEs: Increased from 0 million EUR to 8,449 million EUR.
  - Other Retail: Increased from 0 million EUR to 9,553 million EUR.
    - SMEs: Increased from 0 million EUR to 6,465 million EUR.
    - Non-SMEs: Increased from 0 million EUR to 3,088 million EUR.
- Other non credit-obligation assets: Increased from 0 million EUR to 1,070 million EUR.

Sovereign Exposure

Total Sovereign Exposure (all countries): Increased from 8,820.3 million EUR to 8,914.3 million EUR.
- Financial assets: Carrying Amount:
  - Held for trading: Increased from 2,072.2 million EUR to 2,210.1 million EUR.
  - Designated at fair value through profit or loss: Increased from 6,748.1 million EUR to 6,704.2 million EUR.
  - Available-for-sale: Decreased from 340.3 million EUR to 307.3 million EUR.
  - Loans and Receivables: Decreased from 4,960.4 million EUR to 4,957.6 million EUR.
  - Held-to-maturity investments: Increased from 2,074.3 million EUR to 2,212.2 million EUR.
  - Other non-trading non-derivative financial assets: Decreased from 1,433.1 million EUR to 1,425.1 million EUR.

Key Notes

Sovereign Exposure: Covers all exposures to "General governments" as defined in the ITS on Supervisory reporting.
Risk Exposure Breakdown: Includes categories such as credit risk, market risk, and securitisation risk.
Transitional adjustments: Applied to CET1 and Tier 2 capital to align with regulatory requirements.

Summary of Key Trends

Capital Growth: Overall capital levels increased, particularly in CET1 and Tier 1 capital.
Risk Exposure Reduction: Total risk exposure decreased significantly, primarily due to credit risk reduction.
Profit Decline: Net operating income and profit after tax both declined, indicating potential financial challenges.
Sovereign Exposure: Increased slightly, with a mix of growth and reduction across different asset categories.

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