EBA欧洲银行-DE_851WYGNLUQLFZBSYGB56_TR_2018_22页_3mb

报告摘要

Commerzbank AG - 2018 EU-wide Transparency Exercise Summary

Core Content Overview

The document presents the results of the 2018 EU-wide Transparency Exercise for Commerzbank AG, including details on own funds, capital ratios, leverage ratios, risk exposure amounts, and profit and loss (P&L) figures. It provides data for both transitional period and fully phased-in calculations, and includes Standardised Approach data for credit risk.

Key Information and Main Points

Own Funds (Transitional Period)

Item	Description	31/12/2017 (EUR)	30/06/2018 (EUR)	COREP Code	Regulation
A	Own Funds	31,389	28,900	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
A.1	Common Equity Tier 1 Capital (net of deductions)	25,607	22,818	C:0.00 (020;010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	18,384	18,419	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	11,155	9,774	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	-572	53	C:0.00 (180;010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	-247	-325	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	669	732	C:0.00 (230;010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential fibers	-268	-681	C:0.00 (255;010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-2,887	-2,843	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 CCR
A.1.9	TFAs that rely on future profitability	-707	-628	C:0.00 (370;010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments	-676	-420	C:0.00 (380;010)	Articles 36(1) point (b), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	-322	-327	C:0.00 (390;010)	Articles 4(109), 36(1) point (a) 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 AT1 items over AT1 Capital	0	0	C:0.00 (440;010)	Article 36(1) point (g) of CRR
A.1.14	Deductions related to assets with 1.250% risk weight	-213	-197	C:0.00 (450;010) + C:0.00 (460;010), C:0.00 (470;010), C:0.00 (471;010)	Articles 4(36), 36(1) point (b) and 89 to 91 of CRR. Articles 36(1) point (b), 74(31) point (b), 34(1) point (b) and 258 of CRR. Articles 36(1) point (b), 43, 45, 47, 48(1) point (b); 49(3) to (3) and 75(4) of CRR
A.1.15	Holdings of CET1 capital instruments of financial sector entities (no significant investment)	0	0	C:0.00 (480;010)	Articles 36(1) point (b), 24(31) point (b), 24(41) point (b) and 258 of CRR
A.1.16	Deductible DTAs that rely on future profitability	-138	-649	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 (significant investment)	0	0	C:0.00 (500;010)	Articles 4(27); 36(1) point (b); 43, 45, 47, 48(1) point (b); 49(3) 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	-92	C:0.00 (529;010)	-
A.1.21	Transitional adjustments	1,428	0	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C:0.00 (226;010)	Articles 48(1) point (b), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	74	0	C:0.00 (246;010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	1,354	0	C:0.00 (528;010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	379	903	C:0.00 (530;010)	Article 61 of CRR
A.3	Tier 1 Capital	25,985	23,721	C:0.00 (615;010)	Article 25 of CRR
A.4	Tier 2 Capital	5,403	5,179	C:0.00 (750;010)	Article 71 of CRR

Capital Ratios (Transitional Period)

Ratio	31/12/2017	30/06/2018
Common Equity Tier 1 Capital Ratio	14.94%	13.00%
Tier 1 Capital Ratio	15.16%	13.52%
Total Capital Ratio	18.32%	16.47%

CET1 Capital Fully Loaded

Item	31/12/2017	30/06/2018
Common Equity Tier 1 Capital	24,179	22,818
Common Equity Tier 1 Capital Ratio	14.12%	13.00%

Leverage Ratio

Item	31/12/2017	30/06/2018
Tier 1 Capital (transitional definition)	25,985	23,721
Tier 1 Capital (fully phased-in definition)	24,039	22,818
Total Leverage Ratio Exposures (transitional)	471,317	509,680
Leverage Ratio (transitional)	5.5%	4.7%
Leverage Ratio (fully phased-in)	5.1%	4.5%

Risk Exposure Amounts

Risk Type	31/12/2017 (EUR)	30/06/2018 (EUR)
Credit risk	137,486	142,593
Securitisation and re-securitisations in the banking book	2,749	2,552
Contributions to the default fund of a CCP	157	173
Other credit risk	134,579	139,868
Position, foreign exchange and commodities (Market risk)	8,673	8,078
Credit Valuation Adjustment	4,169	3,537
Operational risk	21,041	21,297
Other risk exposure amounts	1	3
Total Risk Exposure Amount	171,369	175,508

Profit and Loss (P&L)

Item	31/12/2017 (EUR)	30/06/2018 (EUR)
Interest income	8,411	4,234
Of which debt securities income	1,200	566
Of which loans and advances income	6,736	3,382
Interest expenses	4,202	2,024
Of which deposits expenses	2,233	1,083
Of which debt securities issued expenses	1,343	602
Net Fee and commission income	3,165	1,559
Gains or (-) losses on derecognition of financial assets and liabilities	401	30
Gains or (-) losses on financial assets and liabilities held for trading	1,037	392
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss	64	206
Gains or (-) losses from hedge accounting	-86	20
Exchange differences [gain or (-) loss], net	-7	0
Net other operating income/(expenses)	-68	65
Total Operating Income, net	8,841	4,508
Administrative expenses	6,461	3,348
Depreciation	616	336
Modification gains or (-) losses, net	n.a.	3
Provisions or (-) reversal of provisions	713	147
Commitments and guarantees given	4	127
Other provisions	709	21
Of which pending legal issues and tax litigation	8	-
Of which restructuring	753	-
Increases or (-) decreases of the fund for general banking risks, net	0	0
Impairment or (-) reversal of impairment on financial assets	764	39
Financial assets at amortised cost	n.a.	37
Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates and on non-financial assets	14	-13
Profit or (-) loss before tax from continuing operations	536	663
Profit or (-) loss after tax from continuing operations	290	565
Profit or (-) loss for the year	290	565
Of which attributable to owners of the parent	195	509

Credit Risk - Standardised Approach

Item	31/12/2017 (EUR)	30/06/2018 (EUR)
Total Risk Exposure Amount	171,369	175,508
Standardised Total	114,880	112,303

Country-Specific Data

Germany:
- Central governments or central banks: 49,046 (2017) / 47,801 (2018)
- Regional governments or local authorities: 22,085 (2017) / 19,070 (2018)
- Public sector entities: 6,922 (2017) / 7,270 (2018)
- Corporates: 10,658 (2017) / 10,328 (2018)
- Retail: 8,415 (2017) / 8,675 (2018)
- Securitisation: 4,351 (2017) / 3,898 (2018)
- Other exposures: 2,994 (2017) / 2,745 (2018)
- Standardised Total: 114,880 (2017) / 112,303 (2018)
Poland:
- Central governments or central banks: 8,819 (2017) / 7,763 (2018)
- Regional governments or local authorities: 179 (2017) / 163 (2018)
- Public sector entities: 29 (2017) / 28 (2018)
- Corporates: 2,781 (2017) / 3,200 (2018)
- Retail: 345 (2017) / 256 (2018)
- Securitisation: 0 (2017) / 0 (2018)
- Other exposures: 167 (2017) / 207 (2018)
- Standardised Total: 129 (2017) / 166 (2018)

Key Observations

Own Funds decreased from 31,389 million EUR in 2017 to 28,900 million EUR in 2018, reflecting a reduction in CET1 capital.
Capital ratios declined across all categories during the transitional period, indicating a decrease in capital adequacy.
Leverage ratios also declined, suggesting a higher level of leverage relative to Tier 1 capital.
Risk exposure amounts increased, showing a rise in overall risk exposure.
P&L showed a significant drop in operating income, but increased profit after tax from continuing operations.
Credit risk data under the Standardised Approach indicates a decrease in total risk exposure in Germany and Poland, with notable changes in exposure value and risk exposure amount.

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