EBA欧洲银行-AT_5299004SNO5GECIBWJ18_TR_2015_25页_4mb

报告摘要

2015 EU-wide Transparency Exercise Summary for Promontoria Sacher Holding N.V.

Core Information

Bank Name: Promontoria Sacher Holding N.V.
LEI Code: 5299004SNO5GECIBWJ18
Country Code: AT (Austria)

Capital Structure

Capital Component	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)	COREP Code	Regulation
Own Funds	2,617	2,552	CA1 (1)	Articles 4(118) and 72 of CRR
CET1 Capital	2,089	2,092	CA1 (1.1.1)	Article 50 of CRR
Capital Instruments Eligible as CET1	4,006	4,006	CA1 (1.1.1.1)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained Earnings	-1,481	-1,481	CA1 (1.1.1.2)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (j) of CRR
Accumulated Other Comprehensive Income	20	-21	CA1 (1.1.1.3)	Articles 4(100), 26(1) point (d) and 36 (1) point (j) of CRR
Other Reserves	0	0	CA1 (1.1.1.4)	Articles 4(117) and 26(1) point (e) of CRR
Funds for General Banking Risk	9	9	CA1 (1.1.1.5)	Articles 4(112), 26(1) point (f) and 36 (1) point (j) of CRR
Minority Interest in CET1	0	0	CA1 (1.1.1.7)	Article 84 of CRR
Adjustments to CET1 due to Prudential Filters	-44	-38	CA1 (1.1.1.9)	Articles 32 to 35 and 36 (1) point (j) of CRR
Intangible Assets (including Goodwill)	-353	-291	CA1 (1.1.1.10 + 1.1.1.11)	Articles 4(113), 36(1) point (b) and 37 of CRR; Articles 4(115), 36(1) point (b) and 37 point (a) of CRR
DTAs that rely on future profitability	-127	-148	CA1 (1.1.1.12)	Articles 36(1) point (c) and 38 of CRR
IRB Shortfall of Credit Risk Adjustments	-53	-65	CA1 (1.1.1.13)	Articles 36(1) point (d), 40 and 159 of CRR
Defined Benefit Pension Fund Assets	0	0	CA1 (1.1.1.14)	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal Cross Holdings in CET1	0	0	CA1 (1.1.1.15)	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess Deduction from AT1 Items over AT1 Capital	-235	-194	CA1 (1.1.1.16)	Article 36(1) point (j) of CRR
Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	CA1 (1.1.1.23)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
Holdings of CET1 Capital Instruments of Financial Sector Entities with Significant Investment	0	0	CA1 (1.1.1.24)	Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
Amount Exceeding the 17.65% Threshold	0	0	CA1 (1.1.1.25)	Article 470 of CRR
Other CET1 Capital Elements and Deductions	0	0	CA1 (1.1.1.27) + CA1 (1.1.1.28)	-
Transitional Adjustments	346	315	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	Articles 469 to 472, 478 and 481 of CRR
Additional Tier 1 Capital	0	0	CA1 (1.1.2)	Article 61 of CRR
Additional Tier 1 Capital Instruments	68	0	CA1 (1.1.2.1 + CA1 (1.1.2.2) + CA1 (1.1.2.3) + CA1 (1.1.2.4)	-
Other Additional Tier 1 Capital Components and Deductions	-68	0	CA1 (1.1.2) - (CA1 (1.1.2.1) + CA1 (1.1.2.2) + CA1 (1.1.2.3) + CA1 (1.1.2.4))	-
Tier 1 Capital	2,089	2,092	CA1 (1.1)	Article 25 of CRR
Tier 2 Capital	528	460	CA1 (1.2)	Article 71 of CRR
Tier 2 Capital Instruments	550	500	CA1 (1.2.1) + CA1 (1.2.2) + CA1 (1.2.3) + CA1 (1.2.4)	-
Other Tier 2 Capital Components and Deductions	-22	-41	CA1 (1.2) - (CA1 (1.2.1) + CA1 (1.2.2) + CA1 (1.2.3) + CA1 (1.2.4))	-

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)
Credit Risk	14,618	13,629
Securitisation Risk	56	21
Default Fund Risk	0	0
Other Credit Risk	14,561	13,608
Market Risk	103	174
Operational Risk	1,615	1,620
Total Risk Exposure Amount	16,659	15,630

Profit and Loss (P&L) Summary

P&L Component	As of 31/12/2014 (mln EUR)	As of 30/06/2015 (mln EUR)
Interest Income	1,092	534
Debt Securities Income	222	94
Loans and Advances Income	608	307
Interest Expenses	410	179
Deposits Expenses	135	47
Debt Securities Issued Expenses	183	86
Dividend Income	10	8
Net Fee and Commission Income	196	102
Gains/Losses on Derecognition	71	46
Gains/Losses on Trading	-13	-29
Gains/Losses on Fair Value through Profit or Loss	-25	5
Gains/Losses from Hedge Accounting	4	1
Exchange Differences	7	4
Net Other Operating Income/(Expenses)	-12	-13
Total Operating Income, Net	920	477
Administrative Expenses	539	242
Depreciation	48	19
Provisions or Reversal of Provisions	-5	-2
Commitments and Guarantees Given	-1	-3
Other Provisions	-4	0
Profit or Loss Before Tax from Continuing Operations	259	196
Profit or Loss After Tax from Continuing Operations	257	178
Profit or Loss for the Year	257	178
Of which Attributable to Owners of the Parent	247	178

Additional Risk Exposure Breakdown (Standardised Approach)

Country	Original Exposure (As of 31/12/2014)	Exposure Value (As of 31/12/2014)	Risk Exposure Amount (As of 31/12/2014)	Value Adjustments and Provisions (As of 31/12/2014)
Austria	2,095	1,634	278	-
UK	62	62	0	-
US	0	0	0	-
Germany	41	41	0	-

Key Observations

The bank's CET1 Capital slightly increased from 2,089 mln EUR to 2,092 mln EUR.
Own Funds decreased from 2,617 mln EUR to 2,552 mln EUR.
Tier 2 Capital decreased from 528 mln EUR to 460 mln EUR.
The Total Capital Ratio improved from 15.71% to 16.33%.
The Total Risk Exposure Amount decreased from 16,659 mln EUR to 15,630 mln EUR.
Market Risk increased from 103 mln EUR to 174 mln EUR.
Operational Risk remained relatively stable, increasing slightly from 1,615 mln EUR to 1,620 mln EUR.
Profit or Loss for the Year decreased from 257 mln EUR to 178 mln EUR.