EBA欧洲银行-NL_529900GGYMNGRQTDOO93_TR_2016_13页_1mb

2016 EU-wide Transparency Exercise Summary for N.V. Bank Nederlandse Gemeenten

Core Information

• Bank Name: N.V. Bank Nederlandse Gemeenten
• LEI Code: 529900GGYMNGRQTDOO93
• Country Code: NL

Own Funds (Transitional Period)

Summary of Own Funds

Key Points

• CET1 Capital increased from 2,988 million EUR to 3,245 million EUR, reflecting a rise in common equity and retained earnings.
• Transitional adjustments decreased from -192 million EUR to -127 million EUR.
• Total Risk Exposure Amount was 12,798 million EUR as of 31/12/2015 and decreased to 12,514 million EUR as of 30/06/2016.
• Capital ratios improved, with CET1 ratio increasing from 23.35% to 25.93%, Tier 1 ratio from 26.66% to 29.32%, and Total Capital ratio from 26.66% to 29.32%.

Capital Ratios (Transitional Period)

• C.1: CET1 Capital Ratio – 23.35% (31/12/2015), 25.93% (30/06/2016)
• C.2: Tier 1 Capital Ratio – 26.66% (31/12/2015), 29.32% (30/06/2016)
• C.3: Total Capital Ratio – 26.66% (31/12/2015), 29.32% (30/06/2016)

These ratios indicate an improvement in the bank’s capital adequacy over the period.

CET1 Capital (Fully Loaded)

• D: CET1 Capital (Fully Loaded) – 3,180 million EUR (31/12/2015), 3,372 million EUR (30/06/2016)
• E: CET1 Capital Ratio (Fully Loaded) – 24.85% (31/12/2015), 26.95% (30/06/2016)

The fully loaded CET1 capital and ratio show a modest increase, suggesting a stronger capital position after considering all relevant adjustments.

Risk Exposure Amounts

• Credit Risk slightly increased from 10,198 million EUR to 10,294 million EUR.
• Securitisation Risk decreased from 1,335 million EUR to 1,170 million EUR.
• Market Risk remained at 0 for both periods.
• The total risk exposure decreased from 12,798 million EUR to 12,514 million EUR.

Profit and Loss (P&L)

• Net Operating Income significantly decreased from 498 million EUR to 179 million EUR.
• Profit After Tax also declined from 226 million EUR to 126 million EUR, indicating a challenging financial performance during the period.

Market Risk

• Market Risk Exposure was reported as 0 for both periods.
• The table includes various risk components (VaR, Stressed VaR, Incremental Default and Migration Risk Capital Charge, All Price Risks Capital Charge for CTP), but all values were 0, suggesting no market risk exposure.

Credit Risk - Standardised Approach

Risk Exposure Amounts by Country

• The Standardised Total Risk Exposure Amount was 12,798 million EUR (31/12/2015) and 12,514 million EUR (30/06/2016).
• The bank has no significant exposure in the United Kingdom and France, but has substantial exposure in the Netherlands.
• The Value Adjustments and Provisions are not included in the risk exposure amounts for securitisation exposures.

Key Observations

• The bank’s own funds increased during the transitional period, particularly in CET1 capital.
• Capital ratios improved, indicating a stronger capital position.
• Total Risk Exposure decreased slightly, reflecting a reduction in risk exposure.
• Profit and Loss showed a significant decline, which may be due to market conditions or operational challenges.
• Market Risk was not present, and the bank reported no exposure in other countries outside the Netherlands.

Regulatory References

• CET1 Capital is regulated under Articles 4(118), 72, 50, and 36(1) point (f) of CRR.
• Transitional adjustments are covered under Articles 469 to 472, 478, and 481 of CRR.
• Risk Exposure Amounts are governed by Articles 92(3), 95, 96, and 98 of CRR.
• Standardised Approach for credit risk is outlined in CRR.

Conclusion

The 2016 EU-wide Transparency Exercise provides insight into the financial health and risk profile of N.V. Bank Nederlandse Gemeenten. The bank reported a steady increase in own funds, particularly in CET1 capital, and improved capital ratios. However, profitability declined, with net operating income and profit after tax both dropping significantly. Risk exposure was concentrated in the Netherlands, and the bank had no exposure in other countries. Market risk was not present, and securitisation risk decreased. The exercise aligns with CRR regulations, ensuring transparency and compliance with EU banking standards.