EBA欧洲银行-FR_549300HFEHJOXGE4ZE63_TR_2018_22页_2mb

报告摘要

2018 EU-wide Transparency Exercise Summary

Core Content Overview

The 2018 EU-wide Transparency Exercise provides detailed financial and risk-related disclosures for SFIL (Société de Financement Local), including capital composition, leverage ratios, and risk exposure amounts. This data is structured in accordance with the Capital Requirements Regulation (CRR) and is intended to support regulatory reporting and transparency in the European banking sector.

Capital Composition

Own Funds (Transitional Period)

Item	Description	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)
A	Own Funds	1,376	1,470
A.1	CET1 Capital (net of deductions)	1,332	1,423
A.1.1	CET1 Capital Eligible Instruments	1,419	1,419
A.1.2	Retained Earnings	23	41
A.1.3	Accumulated Other Comprehensive Income	-101	-19
A.1.4	Other Reserves	48	51
A.1.5	Funds for General Banking Risk	0	0
A.1.6	Minority Interest in CET1	0	0
A.1.7	Adjustments to CET1 due to Prudential Fibers	14	-4
A.1.8	Deductible DTAs relying on future profitability	-49	-20
A.1.9	TFA not arising from temporary differences	-49	-20
A.1.10	IRB Shortfall of Credit Risk Adjustments	-19	-17
A.1.11	Defined Benefit Pension Fund Assets	0	0
A.1.12	Reciprocal Cross Holdings in CET1	0	0
A.1.13	Excess Deduction from AT1 Items	0	0
A.1.14	Deductions for Assets with 1.250% Risk Weight	0	0
A.1.15	Holdings of CET1 Capital Instruments	0	0
A.1.16	Deductible DTAs relying on future profitability	0	0
A.1.17	Holdings of CET1 Capital Instruments (Significant Investment)	0	0
A.1.18	Amount Exceeding 17.65% Threshold	0	0
A.1.19	Additional Deductions due to Article 3 CRR	0	0
A.2	Additional Tier 1 Capital	26	26
A.3	Tier 1 Capital	1,358	1,449
A.4	Tier 2 Capital	18	21

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2017	As of 30/06/2018
CET1 Capital Ratio	22.61%	22.33%
Tier 1 Capital Ratio	23.51%	22.80%
Total Capital Ratio	23.83%	23.14%

Leverage Ratios

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Tier 1 Capital - Transitional Definition	1,358	1,449
Tier 1 Capital - Fully Phased-in Definition	1,332	1,445
Total Leverage Ratio Exposures (Transitional Definition)	69,143	72,948
Total Leverage Ratio Exposures (Fully Phased-in Definition)	69,117	72,944
Leverage Ratio (Transitional Definition)	2.0%	2.0%
Leverage Ratio (Fully Phased-in Definition)	1.9%	2.0%

Risk Exposure Amounts

Risk Type	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)
Credit Risk	4,728	5,603
Securitisation and Re-securitisations (Banking Book)	0	0
Contributions to Default Fund of CCP	0	0
Other Credit Risk	4,728	5,603
Credit Valuation Adjustment	430	496
Operational Risk	255	255
Total Risk Exposure Amount	5,776	6,354

Profit and Loss (P&L) Overview

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Interest Income	2,657	1,340
Interest Expenses	2,484	1,267
Net Fee and Commission Income	3	0
Gains or (-) Losses on Derecognition	14	2
Gains or (-) Losses on Financial Assets at Fair Value	0	-96
Gains or (-) Losses from Hedge Accounting	-7	132
Exchange Differences	0	-1
Net Other Operating Income/(Expenses)	0	0
Total Operating Income, Net	184	117
Administrative Expenses	107	55
Depreciation	6	4
Profit or (-) Loss Before Tax from Continuing Operations	93	59
Profit or (-) Loss After Tax from Continuing Operations	54	42
Profit or (-) Loss for the Year	54	42

Market Risk

Item	As of 31/12/2017	As of 30/06/2018
Traded Debt Instruments	0	0
Equities	0	0
Foreign Exchange Risk	0	0
Commodities Risk	0	0
Total	0	0

Credit Risk - Standardised Approach

France

Category	As of 31/12/2017	As of 30/06/2018
Regional Governments or Local Authorities	4,542	4,965
Public Sector Entities	1,382	1,322
Corporates	630	680
Exposures in Default	257	239
Standardised Total	8	13

Italy

Category	As of 31/12/2017	As of 30/06/2018
Regional Governments or Local Authorities	215	217
Public Sector Entities	0	0
Corporates	0	0
Exposures in Default	0	0
Standardised Total	0	0

Cayman Islands

Category	As of 31/12/2017	As of 30/06/2018
Regional Governments or Local Authorities	0	0
Public Sector Entities	0	0
Corporates	0	0
Exposures in Default	0	0
Standardised Total	0	0

Key Information and Notes

CET1 Capital Fully Loaded: Based on transitional adjustments, it increased from 1,306 mln EUR in 2017 to 1,419 mln EUR in 2018.
Capital Ratios: The CET1 capital ratio decreased slightly from 22.61% to 22.33%, while the Tier 1 and Total capital ratios also showed a decline.
Leverage Ratios: SFIL maintained a leverage ratio of 2.0% under the transitional definition, and increased to 2.0% under the fully phased-in definition in 2018.
Risk Exposure Amounts: Credit risk exposure increased from 4,728 mln EUR to 5,603 mln EUR, and total risk exposure rose from 5,776 mln EUR to 6,354 mln EUR.
IFRS 9 Adjustments: Memo items for adjustments due to IFRS 9 transitional arrangements were zero for all categories.
Securitisation: No exposures were reported for securitisation and re-securitisations in the banking book.
Value Adjustments and Provisions: These were reported for some categories, including credit valuation adjustment and operational risk, but not for securitisation.

Regulatory References

CET1 Capital: Article 50 of CRR and Articles 26(1) points (a) to (e), 36(1) point (f), and 42 of CRR.
Tier 1 Capital: Article 25 of CRR.
Tier 2 Capital: Article 71 of CRR.
Leverage Ratio: Article 429 of CRR and Delegated Regulation (EU) 2015/62.
Risk Exposure Amounts: Articles 4(36), 36(1) point (b), and 89 to 91 of CRR.

Conclusion

The 2018 EU-wide Transparency Exercise reflects SFIL's capital structure, risk exposures, and leverage ratios under the transitional and fully phased-in definitions. The bank's CET1 capital increased slightly, but its capital ratios declined, indicating a potential decrease in capital efficiency. The leverage ratio remained stable under the transitional definition but improved under the fully phased-in definition. The risk exposure amounts show an increase in credit risk, particularly from regional governments and corporates, while market risk remains minimal.

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