EBA欧洲银行-IE_635400DTNHVYGZODKQ93_TR_2017_16页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary - Permanent TSB Group Holdings Plc

Core Content Overview

The document presents the 2017 EU-wide Transparency Exercise data for Permanent TSB Group Holdings Plc, including information on own funds, capital ratios, leverage ratio, risk exposure amounts, and P&L (Profit and Loss) figures. The data is reported for two key dates: As of 31/12/2016 and As of 30/06/2017, and includes references to relevant CRR (Capital Requirements Regulation) articles and COREP codes.

Own Funds and Capital Composition

Own Funds (Transitional period)

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)	COREP Code	Regulation
A	Own Funds	2,003	1,951	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	1,827	1,822	C 0.00 (020,010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	1,582	1,582	C 0.00 (030,010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained earnings	1,148	1,171	C 0.00 (130,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated other comprehensive income	93	75	C 0.00 (180,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	-853	-853	C 0.00 (200,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C 0.00 (210,010)	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 0.00 (230,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	-1	-1	C 0.00 (250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	(-) Intangible assets (including Goodwill)	-34	-33	C 0.00 (300,010) + C 0.00 (340,010)	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 and do not arise from temporary differences net of associated DTLs	-355	-348	C 0.00 (370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	(-) IRB shortfall of credit risk adjustments to expected losses	0	0	C 0.00 (380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	(-) Defined benefit pension fund assets	0	0	C 0.00 (390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	(-) Reciprocal cross holdings in CET1 Capital	0	0	C 0.00 (430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	(-) Excess deduction from ATI items over ATI Capital	0	0	C 0.00 (440,010)	Article 36(1) point (j) of CRR
A.1.14	(-) Deductions related to assets which can alternatively be subject to a 1.250% risk weight	0	0	C 0.00 (450,010) + C 0.00 (460,010) + C 0.00 (470,010) + C 0.00 (471,010) + C 0.00 (472,010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (ii), 243(1) point (iii), 244(1) point (iv) and 258 of CRR; Articles 36(1) point (k) (o) and 379(3) of CRR; Articles 36(1) point (l) (v) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.14.1	Of which: from securitisation positions (-)	0	0	C 0.00 (460,010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.15	(-) Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C 0.00 (480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	(-) Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C 0.00 (490,010)	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 of financial sector entities where the institution has a significant investment	0	0	C 0.00 (500,010)	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 the 17.65% threshold	0	0	C 0.00 (510,010)	Article 48 of CRR
A.1.19	(-) Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C 0.00 (524,010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	0	0	C 0.00 (529,010)	-
A.1.21	Transitional adjustments	247	229	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C 0.00 (520,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	0	0	C 0.00 (524,010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	247	229	C 0.00 (520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	98	62	C 0.00 (530,010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	82	47	C 0.00 (540,010) + C 0.00 (570,010)	-
A.2.2	(-) Excess deduction from T2 items over T2 capital	0	0	C 0.00 (5720,010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	0	0	C 0.00 (560,010) + C 0.00 (570,010) + C 0.00 (570,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C 0.00 (574,010) + C1.00 (574,010) + C1.00 (574,010) + C1.00 (574,010) + C1.00 (574,010) + C1.00 (574,010) + C1.00 (574,010) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02) + C1.00 (574,02)	-
A.3	Tier 1 Capital	1,925	1,883	C 0.00 (615,010)	Article 25 of CRR
A.4	Tier 2 Capital	78	68	C 0.00 (750,010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	14	11	C 0.00 (760,010) + C 0.00 (890,010)	-
A.4.2	Other Tier 2 Capital components and deductions	54	52	C 0.00 (910,010) + C 0.00 (920,010) + C 0.00 (930,010) + C 0.00 (940,010) + C 0.00 (950,010) + C 0.00 (970,010) + C 0.00 (974,010) + C 0.00 (978,010)	-
A.4.3	Tier 2 transitional adjustments	10	5	C 0.00 (480,010) + C 0.00 (490,010) + C 0.00 (560,010)	-
B	Total Risk Exposure Amount	10,597	10,628	C 0.00 (510,010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional adjustments included	0	0	C 51 (010,040)	-
C.1	Common Equity Tier 1 Capital Ratio (transitional period)	17.24%	17.14%	C33 (1)	-
C.2	Tier 1 Capital Ratio (transitional period)	18.16%	17.72%	C33 (3)	-
C.3	Total Capital Ratio (transitional period)	18.90%	18.36%	C33 (5)	-
D	CET1 Capital (Fully loaded)	1,580	1,593	[A1-A1.1.13-A1.1.21+MIN(A2+A1.13-A2.2-A2.2+MIN(A4+A2.2-A4.3,0)]	-
E	CET1 Capital Ratio (Fully loaded)	14.91%	14.99%	[D1]/[B-8.1]	-

Leverage Ratio

Item	Description	31/12/2016	30/06/2017	COREP Code	Regulation
A.1	Tier 1 capital - transitional definition	1,925	1,883	C 47.00 (r320,c010)	Article 429 of CRR; Delegated Regulation (EU) 2015/62
A.2	Tier 1 capital - fully phased-in definition	1,662	1,640	C 47.00 (r310,c010)	-
B.1	Total leverage ratio exposures - using a transitional definition of Tier 1 capital	24,568	23,901	C 47.00 (r300,c010)	-
B.2	Total leverage ratio exposures - using a fully phased-in definition of Tier 1 capital	24,321	23,672	C 47.00 (r290,c010)	-
C.1	Leverage ratio - using a transitional definition of Tier 1 capital	7.8%	7.9%	C 47.00 (r340,c010)	-
C.2	Leverage ratio - using a fully phased-in definition of Tier 1 capital	6.8%	6.9%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Item	Description	31/12/2016 (€m)
Risk exposure amounts for credit risk	9,372	9,013
Risk exposure amount for securitisation and re-securitisations in the banking book	5	5
Risk exposure amount for contributions to the default fund of a CCP	0	0
Risk exposure amount Other credit risk	9,367	9,008
Risk exposure amount for position, foreign exchange and commodities (Market risk)	0	0
of which: Risk exposure amount for securitisation and re-securitisations in the trading book	0	0
Risk exposure amount for Credit Valuation Adjustment	163	169
Risk exposure amount for operational risk	493	596
Other risk exposure amounts	568	850
Total Risk Exposure Amount	10,597	10,628

P&L (Profit and Loss)

Item	Description	31/12/2016 (€m)
Interest income	672	286
Of which debt securities income	100	41
Of which loans and advances income	541	234
Interest expenses	283	83
(Of which deposits expenses)	162	47
(Of which debt securities issued expenses)	16	8
(Expenses on share capital repayable on demand)	0	0
Dividend income	0	0
Net Fee and commission income	38	18
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non financial assets, net	0	0
Gains or (-) losses on financial assets and liabilities held for trading, net	3	-1
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	0	0
Gains or (-) losses from hedge accounting, net	1	0
Exchange differences [gain or (-) loss], net	-1	0
Net other operating income/(expenses)	30	1
TOTAL OPERATING INCOME, NET	460	221
(Administrative expenses)	317	151
(Depreciation)	20	11
(Provisions or (-) reversal of provisions)	6	9
(Commitments and guarantees given)	0	0
(Other provisions)	6	9
Of which pending legal issues and tax litigation	13	-
Of which restructuring	0	-
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	-65	5
(Loans and receivables)	-65	5
(Held to maturity investments, AFS assets and financial assets measured at cost)	0	0
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates and on non-financial assets)	-5	1
(of which Goodwill)	0	0
Negative goodwill recognised in profit or loss	0	0
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates	0	0
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	-414	-1
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	-226	43
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	-266	36
Profit or (-) loss after tax from discontinued operations	0	0
PROFIT OR (-) LOSS FOR THE YEAR	-266	36
Of which attributable to owners of the parent	-266	36

Market Risk

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Traded Debt Instruments	0	0
Of which: General risk	0	0
Of which: Specific risk	0	0
Equities	0	0
Of which: General risk	0	0
Of which: Specific risk	0	0
Foreign exchange risk	0	0
Commodities risk	0	0
Total	0	0

Credit Risk - Standardised Approach

Consolidated Data

Item	Description	31/12/2016 (€m)
Central governments or central banks	4,916	3,515
Regional governments or local authorities	0	0
Public sector entities	0	0
Multilateral Development Banks	0	0
International Organisations	0	0
Institutions	0	0
Corporates	0	0
of which: SME	0	0
Retail	12	10
of which: SME	0	0
Secured by mortgages on immovable property	0	0
of which: SME	0	0
Exposures in default	38	36
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	679	541
Standardised Total	5,645	4,102

Key Information

Own Funds decreased from €2,003m (31/12/2016) to €1,951m (30/06/2017).
CET1 Capital was €1,827m (31/12/2016) and €1,822m (30/06/2017), with transitional adjustments of €247m and €229m respectively.
Tier 1 Capital was €1,925m (31/12/2016) and €1,883m (30/06/2017).
Tier 2 Capital was €78m (31/12/2016) and €68m (30/06/2017).
Total Risk Exposure Amount increased slightly from €10,597m (31/12/2016) to €10,628m (30/06/2017).
Leverage ratio increased from 7.8% to 7.9% using a transitional definition of Tier 1 capital.
Profit and Loss showed a significant drop in net operating income, from €460m (31/12/2016) to €221m (30/06/2017).
Market Risk remained low with all risk exposure amounts at zero.
Credit Risk using the standardised approach showed a decrease in total exposure from €5,645m (31/12/2016) to €4,102m (30/06/2017).