EBA欧洲银行-ES_95980020140005881190_TR_2015_21页_1mb

报告摘要

2015 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Banco de Crédito Social Cooperativo SA’
LEI Code: 95980020140005881190
Country Code: ES (Spain)

Capital Structure

Capital Type	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)	COREP Code	Regulation
Own Funds	2,553	2,478	CA1 (1)	Articles 4(118) and 72 of CRR
CET1 Capital (net of deductions and transitional adjustments)	2,403	2,387	CA1 (1.1.1)	Article 50 of CRR
Capital instruments eligible as CET1 Capital	2,395	2,395	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	255	254	CA1 (1.1.1.2)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
Accumulated other comprehensive income	15	13	CA1 (1.1.1.3)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
Other Reserves	71	71	CA1 (1.1.1.4)	Articles 4(117) and 26(1) point (e) of CRR
Funds for general banking risk	0	0	CA1 (1.1.1.5)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
Minority interest given recognition in CET1 capital	0	0	CA1 (1.1.1.7)	Article 84 of CRR
Adjustments to CET1 due to prudential filters	0	0	CA1 (1.1.1.9)	Articles 32 to 35 and 36 (1) point (f) of CRR
Intangible assets (including Goodwill)	-273	-263	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	-234	-233	CA1 (1.1.1.12)	Articles 36(1) point (c) and 38 of CRR
IRB shortfall of credit risk adjustments to expected losses	0	0	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 Capital	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	-219	-158	CA1 (1.1.1.16)	Article 36(1) point (j) of CRR
Deductions related to assets with 1.250% risk weight	-41	-47	CA1 (1.1.1.17 to 1.1.1.21)	Multiple articles of CRR
Holdings of CET1 capital instruments with significant investment	0	0	CA1 (1.1.1.22)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
Deductible DTAs that rely on future profitability	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 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	434	355	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	Articles 469 to 477, 478 and 481 of CRR
Additional Tier 1 Capital	0	0	CA1 (1.1.2)	Article 61 of CRR
Tier 2 Capital	150	91	CA1 (1.2)	Article 71 of CRR

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)
Credit risk	20,001	20,205
Securitisation and re-securitisations (banking book)	40	24
Contributions to default fund of a CCP	0	0
Other credit risk	19,961	20,181
Market risk (position, foreign exchange, commodities)	0	0
Credit Valuation Adjustment	76	70
Operational risk	1,594	1,594
Total Risk Exposure Amount	21,671	21,869

Profit and Loss (P&L)

P&L Item	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)
Interest income	1,009	435
Debt securities income	74	14
Loans and advances income	866	401
Interest expenses	481	164
Deposits expenses	392	132
Debt securities issued expenses	79	31
Dividend income	3	1
Net Fee and commission income	282	132
Gains or losses on derecognition of financial assets and liabilities	582	29
Gains or losses on financial assets and liabilities held for trading	-15	0
Gains or losses on financial assets and liabilities designated at fair value through profit or loss	26	0
Exchange differences	2	2
Net other operating income/(expenses)	-20	-9
Total Operating Income, Net	1,388	427
Administrative expenses	493	266
Depreciation	77	38
Provisions or reversal of provisions	25	-27
Commitments and guarantees given	-4	2
Other provisions	29	-28
Profit or loss before tax from continuing operations	-8	11
Profit or loss after tax from continuing operations	37	19
Profit or loss for the year	37	19

Credit Risk - Standardised Approach

Total Standardised Risk Exposure Amount: 20,001 EUR (as of 31/12/2014), 20,205 EUR (as of 30/06/2015)
Common Equity Tier 1 Capital Ratio: 11.09% (as of 31/12/2014), 10.92% (as of 30/06/2015)
Tier 1 Capital Ratio: 11.09% (as of 31/12/2014), 10.92% (as of 30/06/2015)
Total Capital Ratio: 11.78% (as of 31/12/2014), 11.33% (as of 30/06/2015)

Credit Risk - IRB Approach

Total IRB Risk Exposure Amount: 0 EUR (as of 31/12/2014), 0 EUR (as of 30/06/2015)

Sovereign Exposure

Sovereign Exposure (as of 31/12/2014): 2 EUR (GROSS DIRECT LONG EXPOSURES)
Sovereign Exposure (as of 30/06/2015): 0 EUR (GROSS DIRECT LONG EXPOSURES)
Sovereign Exposure (as of 31/12/2014): 0 EUR (NET DIRECT POSITIONS)
Sovereign Exposure (as of 30/06/2015): 0 EUR (NET DIRECT POSITIONS)
Sovereign Exposure in Derivatives (as of 31/12/2014): 0 EUR
Sovereign Exposure in Derivatives (as of 30/06/2015): 0 EUR
Indirect Sovereign Exposures (as of 31/12/2014): 0 EUR
Indirect Sovereign Exposures (as of 30/06/2015): 0 EUR
Total Sovereign Exposure (as of 31/12/2014): 0 EUR
Total Sovereign Exposure (as of 30/06/2015): 0 EUR

Key Observations

The bank has no significant sovereign exposure, with all values reported as 0 EUR for both periods.
The CET1 capital slightly decreased from 2,403 EUR to 2,387 EUR.
The Total Capital ratio also slightly decreased from 11.78% to 11.33%.
The bank's P&L shows a decrease in operating income from 1,388 EUR to 427 EUR.
The bank has no Additional Tier 1 Capital and no Tier 2 Capital instruments, with Tier 2 Capital remaining at 150 EUR and decreasing to 91 EUR.
The bank's risk exposure amounts increased from 21,671 EUR to 21,869 EUR, with a notable increase in credit risk exposure.

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