EBA欧洲银行-ES_959800DQQUAMV0K08004_TR_2015_21页_1mb

2015 EU-wide Transparency Exercise Summary - Caixa Holding, S.A.

Core Information

• Bank Name: Caixa Holding, S.A.
• LEI Code: 959800DQQUAMV0K08004
• Country Code: ES (Spain)

Capital Structure Overview

Own Funds

• As of 31/12/2014: 27,178 mln EUR
• As of 30/06/2015: 26,975 mln EUR

Common Equity Tier 1 (CET1) Capital

• As of 31/12/2014: 19,251 mln EUR
• As of 30/06/2015: 20,369 mln EUR
• Regulation: Article 50 of CRR

Capital Instruments Eligible as CET1

• As of 31/12/2014: 4,427 mln EUR
• As of 30/06/2015: 4,142 mln EUR
• Regulation: Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f), and 42 of CRR

CET1 Capital Deductions

• Retained Earnings:
  • 31/12/2014: 479 mln EUR
  • 30/06/2015: 600 mln EUR
• Accumulated Other Comprehensive Income:
  • 31/12/2014: 1,778 mln EUR
  • 30/06/2015: 1,856 mln EUR
• Other Reserves:
  • 31/12/2014: 11,446 mln EUR
  • 30/06/2015: 12,285 mln EUR
• Minority Interest:
  • 31/12/2014: 6,686 mln EUR
  • 30/06/2015: 8,144 mln EUR
• Adjustments to CET1 due to prudential filters:
  • 31/12/2014: -48 mln EUR
  • 30/06/2015: -52 mln EUR
• Intangible assets (including Goodwill):
  • 31/12/2014: -5,946 mln EUR
  • 30/06/2015: -5,963 mln EUR
• DTAs that rely on future profitability:
  • 31/12/2014: -2,880 mln EUR
  • 30/06/2015: -3,099 mln EUR
• Defined benefit pension fund assets:
  • 31/12/2014: -5 mln EUR
  • 30/06/2015: -16 mln EUR
• Excess deduction from AT1 items over AT1 Capital:
  • 31/12/2014: -4,856 mln EUR
  • 30/06/2015: -3,604 mln EUR
• Deductible DTAs that rely on future profitability:
  • 31/12/2014: -216 mln EUR
  • 30/06/2015: -213 mln EUR

Transitional Adjustments to CET1

• Transitional adjustments due to grandfathered CET1 instruments: 0 mln EUR (both dates)
• Transitional adjustments due to additional minority interests:
  • 31/12/2014: 2,256 mln EUR
  • 30/06/2015: 929 mln EUR
• Other transitional adjustments:
  • 31/12/2014: 7,261 mln EUR
  • 30/06/2015: 6,469 mln EUR

Tier 1 Capital

• As of 31/12/2014: 19,251 mln EUR
• As of 30/06/2015: 20,369 mln EUR
• Regulation: Article 25 of CRR

Tier 2 Capital

• As of 31/12/2014: 7,926 mln EUR
• As of 30/06/2015: 6,606 mln EUR
• Regulation: Article 71 of CRR

Capital Ratios

• CET1 Capital Ratio:
  • 31/12/2014: 11.95%
  • 30/06/2015: 11.77%
• Tier 1 Capital Ratio:
  • 31/12/2014: 11.95%
  • 30/06/2015: 11.77%
• Total Capital Ratio:
  • 31/12/2014: 16.86%
  • 30/06/2015: 15.59%

Risk Exposure Amounts

Total Risk Exposure Amount

• As of 31/12/2014: 161,150 mln EUR
• As of 30/06/2015: 173,012 mln EUR
• Regulation: Articles 92(3), 95, 96, and 98 of CRR

Risk Exposure by Category

• Credit Risk:
  • 31/12/2014: 140,352 mln EUR
  • 30/06/2015: 150,249 mln EUR
• Securitisation and Re-securitisation (Banking Book):
  • 31/12/2014: 243 mln EUR
  • 30/06/2015: 205 mln EUR
• Market Risk (Position, FX, Commodities):
  • 31/12/2014: 3,951 mln EUR
  • 30/06/2015: 4,321 mln EUR
• Operational Risk:
  • 31/12/2014: 10,702 mln EUR
  • 30/06/2015: 11,638 mln EUR
• Other Risk Exposure Amounts:
  • 31/12/2014: 4,941 mln EUR
  • 30/06/2015: 5,684 mln EUR

Profit and Loss (P&L) Statement

Operating Income

• As of 31/12/2014: 5,644 mln EUR
• As of 30/06/2015: 3,829 mln EUR

Expenses

• Administrative expenses:
  • 31/12/2014: 3,371 mln EUR
  • 30/06/2015: 2,379 mln EUR
• Depreciation:
  • 31/12/2014: 331 mln EUR
  • 30/06/2015: 180 mln EUR
• Provisions:
  • 31/12/2014: 380 mln EUR
  • 30/06/2015: 116 mln EUR
• Commitments and Guarantees:
  • 31/12/2014: 34 mln EUR
  • 30/06/2015: -16 mln EUR

Profit or Loss

• Profit or Loss Before Tax (Continuing Operations):
  • 31/12/2014: 376 mln EUR
  • 30/06/2015: 946 mln EUR
• Profit or Loss After Tax (Continuing Operations):
  • 31/12/2014: 748 mln EUR
  • 30/06/2015: 1,187 mln EUR
• Profit or Loss from Discontinued Operations:
  • 31/12/2014: 0 mln EUR
  • 30/06/2015: -1 mln EUR
• Profit or Loss for the Year:
  • 31/12/2014: 748 mln EUR
  • 30/06/2015: 1,187 mln EUR
• Of which attributable to owners of the parent:
  • 31/12/2014: 622 mln EUR
  • 30/06/2015: 838 mln EUR

Credit Risk - Standardised Approach

• Standardised Total Risk Exposure Amount:
  • 31/12/2014: 126,450 mln EUR
  • 30/06/2015: 99,823 mln EUR
• Net Direct Positions:
  • 31/12/2014: 103,645 mln EUR
  • 30/06/2015: 107,063 mln EUR

Credit Risk - IRB Approach

• IRB Total Risk Exposure Amount:
  • 31/12/2014: 103,645 mln EUR
  • 30/06/2015: 107,063 mln EUR

Sovereign Exposure

• Total Sovereign Exposure:
  • 31/12/2014: 0 mln EUR
  • 30/06/2015: 0 mln EUR
• Sovereign Exposure by Maturity and Region:
  • No data available for specific regions or maturity bands.

Key Observations

• The bank experienced a decline in own funds from 2014 to 2015, but CET1 capital increased slightly.
• Total risk exposure rose from 161,150 mln EUR in 2014 to 173,012 mln EUR in 2015, indicating increased exposure to various risk types.
• The capital ratios showed a slight decrease in the Total Capital Ratio from 16.86% to 15.59%, which may reflect the capital structure changes.
• Profit or Loss increased significantly from 748 mln EUR to 1,187 mln EUR, suggesting improved performance in the second half of 2015.
• Sovereign exposure was not reported in significant amounts for both periods.