EBA欧洲银行-ES_9598003BP0LHPHDWV834_TR_2016_11页_717kb

报告摘要

2016 EU-wide Transparency Exercise Summary - ABANCA Holding Financiero

Core Information

Bank Name: ABANCA Holding Financiero
LEI Code: 9598003BP0LHPHDWV834
Country Code: ES (Spain)

Own Funds (Transitional Period)

Item	As of 31/12/2015 (EUR m)	As of 30/06/2016 (EUR m)	COREP Code	Regulation
A	3,496	3,545	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	3,272	3,337	C 0.00 (020,010)	Article 50 of CRR
A.1.1	377	377	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	143	107	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	-28	-35	C 0.00 (018,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	2,917	3,058	C 0.00 (200,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	0	0	C 0.00 (010,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	147	134	C 0.00 (020,010)	Article 84 of CRR
A.1.7	21	13	C 0.00 (025,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	-190	-178	C 0.00 (030,010) + C 0.00 (030,010)	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	0	0	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	0	0	C 0.00 (0380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	-16	-16	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	0	0	C 0.00 (0430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	-168	-103	C 0.00 (0440,010)	Articles 36(1) point (j) of CRR
A.1.14	-14	-15	C 0.00 (0450,010) + C 0.00 (0460,010) + C 0.00 (0470,010) + C 0.00 (0470,010) + C 0.00 (0472,010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), 244(1) point (k) (ii) and 258 of CRR; Articles 36(1) point (l) (i) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.15	0	0	C 0.00 (0480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	-167	-183	C 0.00 (0490,010)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
A.1.17	-141	-119	C 0.00 (0500,010)	Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (k); 49(1) to (3) and 79 of CRR
A.1.18	-80	-82	C 0.00 (0510,010)	Article 48 of CRR
A.1.19	0	0	C 0.00 (0524,010)	Article 3 of CRR
A.1.20	0	0	C 0.00 (0529,010)	-
A.1.21	471	380	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	0	0	C 0.00 (0220,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	38	33	C 0.00 (0240,010)	Articles 479 and 480 of CRR
A.1.21.3	432	346	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	0	0	C 0.00 (0530,010)	Article 61 of CRR
A.2.1	0	0	C 0.00 (0540,010) + C 0.00 (0670,010)	-
A.2.2	0	0	C 0.00 (0670,010)	-
A.2.3	168	103	C 0.00 (0690,010) + C 0.00 (0700,010) + C 0.00 (0710,010) + C 0.00 (0720,010) + C 0.00 (0740,010) + C 0.00 (0744,010) + C 0.00 (0748,010)	-
A.2.4	-168	-103	C 0.00 (0660,010) + C 0.00 (0680,010) + C 0.00 (0730,010)	-
A.3	3,272	3,337	C 0.00 (015,010)	Article 25 of CRR
A.4	225	209	C 0.00 (0750,010)	Article 71 of CRR
A.4.1	3	2	C 0.00 (0760,010) + C 0.00 (0890,010)	-
A.4.2	271	235	C 0.00 (0910,010) + C 0.00 (0920,010) + C 0.00 (0930,010) + C 0.00 (0940,010) + C 0.00 (0950,010) + C 0.00 (0970,010) + C 0.00 (0974,010) + C 0.00 (0978,010)	-
A.4.3	-50	-29	C 0.00 (0880,010) + C 0.00 (0900,010) + C 0.00 (0960,010)	-
B	25,073	25,631	C 0.00 (010,010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	0	0	C 5.01 (010,040)	-
C.1	13.05%	13.02%	C A3 (1)	-
C.2	13.05%	13.02%	C A3 (3)	-
C.3	13.94%	13.83%	C A3 (5)	-
D	2,969	3,060	[A.1-A.1.1.3-0.1.21+MIN(A.2+A.1.3-2.2-A.2.2+MIN(A.4+A.2.2+4.3,0)]	-
E	11.84%	11.94%	[D.1]/[B.8.1]	-

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2015 (EUR m)	As of 30/06/2016 (EUR m)
Credit risk	23,402	23,937
Securitisation	23	62
Default fund	0	0
Other credit risk	23,379	23,876
Market risk	98	109
Total Risk Exposure	25,073	25,631

P&L Summary

Item	As of 31/12/2015 (EUR m)	As of 30/06/2016 (EUR m)
Interest income	852	383
Dividend income	13	5
Net Fee and commission income	134	66
Gains or (-) losses on derecognition	482	57
Gains or (-) losses on financial assets held for trading	0	5
Gains or (-) losses on financial assets designated at fair value through profit or loss	0	0
Gains or (-) losses from hedge accounting	-1	-3
Exchange differences	-66	4
Net other operating income/(expenses)	-23	-33
Total Operating Income, Net	883	275
Administrative expenses	518	223
Depreciation	89	44
Provisions or (-) reversal of provisions	-84	-9
Commitments and guarantees given	17	-3
Other provisions	-101	-6
Profit or (-) loss before tax from continuing operations	146	142
Profit or (-) loss after tax from continuing operations	159	161
Profit or (-) loss for the year	159	161

Market Risk

Risk exposure amount for position, foreign exchange and commodities (Market risk): 98 (as of 31/12/2015) and 109 (as of 30/06/2016)
VaR (Memorandum item): 0 (as of 31/12/2015) and 0 (as of 30/06/2016)
STRESSED VaR (Memorandum item): 0 (as of 31/12/2015) and 0 (as of 30/06/2016)
Incremental Default and Migration Risk Capital Charge: 23 (as of 31/12/2015) and 23,937 (as of 30/06/2016)
All Price Risks Capital Charge for CTP: 0 (as of 31/12/2015) and 0 (as of 30/06/2016)

Credit Risk - Standardised Approach

Standardised Total Risk Exposure Amount: 23,402 (as of 31/12/2015) and 23,937 (as of 30/06/2016)
Breakdown of Risk Exposure:
- Debt securities (including at amortised cost and fair value): 11,499 (as of 31/12/2015) and 11,589 (as of 30/06/2016)
- Securitisation: 367 (as of 31/12/2015) and 427 (as of 30/06/2016)
- Other non credit-obligation assets: 4,982 (as of 31/12/2015) and 5,071 (as of 30/06/2016)

Sovereign Exposure

Total Sovereign Exposure (all countries): 9,057.3 (as of 31/12/2015) and 9,777.8 (as of 30/06/2016)
Breakdown by accounting portfolio:
- Held for trading: 2,128.4 (as of 31/12/2015) and 2,444.2 (as of 30/06/2016)
- Designated at fair value through profit or loss: 26.8 (as of 31/12/2015) and 36.3 (as of 30/06/2016)
- Available-for-sale: 6,928.9 (as of 31/12/2015) and 7,333.6 (as of 30/06/2016)
- Loans and Receivables: 6,902.1 (as of 31/12/2015) and 7,297.4 (as of 30/06/2016)

Performing and Non-Performing Exposures

Debt securities (including at amortised cost and fair value): 11,499 (as of 31/12/2015) and 11,589 (as of 30/06/2016)
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions: 0 (as of 31/12/2015) and 0 (as of 30/06/2016)
Collateral and financial guarantees received on non-performing exposures: 0 (as of 31/12/2015) and 0 (as of 30/06/2016)

Key Observations

The bank's own funds increased from 3,496 (as of 31/12/2015) to 3,545 (as of 30/06/2016).
The CET1 capital increased from 3,272 to 3,337, with a CET1 capital ratio of 13.05% (as of 31/12/2015) and 13.02% (as of 30/06/2016).
The total risk exposure amount increased from 25,073 (as of 31/12/2015) to 25,631 (as of 30/06/2016).
The P&L showed a significant decrease in net operating income from 883 (as of 31/12/2015) to 275 (as of 30/06/2016), but the profit or loss for the year slightly increased from 159 to 161.
Market risk was reported as 98 (as of 31/12/2015) and 109 (as of 30/06/2016), with no significant changes in VaR or stressed VaR.
Credit risk under the standardised approach increased from 23,402 (as of 31/12/2015) to 23,937 (as of 30/06/2016), with securitisation increasing from 367 to 427.
Sovereign exposure increased from 9,057.3 (as of 31/12/2015) to 9,777.8 (as of 30/06/2016), with a notable rise in held for trading and available-for-sale assets.
Performing and non-performing exposures showed a slight increase in debt securities, but no significant changes in impairment or collateral received.