2016 EU-wide Transparency Exercise Summary - Ibercaja Banco
Core Content Overview
The document provides a detailed overview of Ibercaja Banco's financial and risk-related data as part of the 2016 EU-wide Transparency Exercise. It includes information on own funds, capital ratios, risk exposure amounts, profit and loss (P&L), and sovereign exposure.
Own Funds and Capital Ratios
Own Funds (Transitional Period)
-
As of 31/12/2015:
- Total Own Funds: €3,385 million
- CET1 Capital: €2,808 million (net of deductions)
- Total Risk Exposure Amount: €23,501 million
-
As of 30/06/2016:
- Total Own Funds: €3,353 million
- CET1 Capital: €2,827 million (net of deductions)
- Total Risk Exposure Amount: €23,318 million
Capital Ratios (Transitional Period)
- Common Equity Tier 1 (CET1) Ratio: 11.95% (31/12/2015) → 12.12% (30/06/2016)
- Tier 1 Capital Ratio: 11.95% (31/12/2015) → 12.12% (30/06/2016)
- Total Capital Ratio: 14.40% (31/12/2015) → 14.38% (30/06/2016)
Fully Loaded CET1 Capital
- As of 31/12/2015: €2,274 million
- As of 30/06/2016: €2,384 million
- CET1 Ratio (Fully Loaded): 9.74% (31/12/2015) → 10.28% (30/06/2016)
Capital Components and Deductions
| Component |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
COREP Code |
Regulation |
| Common Equity Tier 1 Capital |
2,144 |
2,144 |
C 0.00 (030,010) |
Articles 26(1) (a), (b), (c), (d), (e), 27 to 29, 36(1) (f), 42 |
| Retained Earnings |
470 |
521 |
C 0.00 (030,010) |
Articles 26(1) (c), 26(2), 36(1) (a), (f) |
| Accumulated Other Comprehensive Income |
185 |
238 |
C 0.00 (0180,010) |
Articles 4(100), 26(1) (d), 36(1) (f) |
| Other Reserves |
3 |
3 |
C 0.00 (020,010) |
Articles 4(117), 26(1) (e) |
| Intangible Assets (including Goodwill) |
-208 |
-203 |
C 0.00 (0300,010) + C 0.00 (0340,010) |
Articles 4(113), 36(1) (b), 37 |
| Deductible DTAs that rely on future profitability |
-322 |
-320 |
C 0.00 (0370,010) |
Articles 36(1) (c), 38 |
| Holdings of CET1 capital instruments (non-significant) |
0 |
0 |
C 0.00 (0480,010) |
Articles 4(27), 36(1) (h), 43 to 46, 49(2), (3), 79 |
| Additional Tier 1 Capital |
0 |
0 |
C 0.00 (0530,010) |
Article 61 |
| Tier 2 Capital |
577 |
526 |
C 0.00 (0750,010) |
Article 71 |
| Transitional Adjustments |
655 |
521 |
CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26) |
- |
Risk Exposure Amounts
| Risk Type |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
| Credit Risk |
21,826 |
21,661 |
| Securitisation and Re-securitisation (Banking Book) |
204 |
167 |
| Contributions to CCP Default Fund |
0 |
0 |
| Other Credit Risk |
21,622 |
21,494 |
| Market Risk (Foreign Exchange, Commodities) |
0 |
0 |
| Credit Valuation Adjustment Risk |
104 |
87 |
| Operational Risk |
1,570 |
1,570 |
Profit and Loss (P&L)
| P&L Item |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
| Interest Income |
885 |
356 |
| Interest Expenses |
396 |
142 |
| Net Fee and Commission Income |
352 |
175 |
| Gains or Losses on Derecognition |
101 |
33 |
| Gains or Losses on Financial Assets (Trading) |
2 |
0 |
| Gains or Losses on Financial Assets (FVTPL) |
0 |
0 |
| Exchange Differences |
0 |
1 |
| Net Other Operating Income/(Expenses) |
-23 |
55 |
| Total Operating Income, Net |
931 |
486 |
| Administrative Expenses |
598 |
284 |
| Depreciation |
53 |
25 |
| Provisions or Reversal of Provisions |
37 |
102 |
| Profit or Loss Before Tax from Continuing Operations |
118 |
103 |
| Profit or Loss After Tax from Continuing Operations |
84 |
72 |
Credit Risk - Standardised Approach
| Exposure Type |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
| Central Governments / Central Banks |
11,797 |
10,631 |
| Regional Governments / Local Authorities |
1,400 |
1,408 |
| Public Sector Entities |
3,038 |
3,121 |
| Multilateral Development Banks |
0 |
0 |
| International Organisations |
0 |
0 |
| Institutions |
898 |
846 |
| Corporates |
5,360 |
5,401 |
| Retail |
6,932 |
7,117 |
| Securitisation |
516 |
403 |
| Other Exposures |
2,897 |
2,799 |
| Standardised Total |
58,714 |
57,187 |
Credit Risk - IRB Approach
| Exposure Type |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
| Central Banks and Central Governments |
0 |
0 |
| Institutions |
0 |
0 |
| Corporates |
0 |
0 |
| Retail |
0 |
0 |
| Securitisation |
0 |
0 |
| Other Non-Credit-Obligation Assets |
0 |
0 |
| IRB Total |
0 |
0 |
Sovereign Exposure
| As of |
Total Financial Assets (EUR) |
Breakdown by Accounting Portfolio |
| 31/12/2015 |
11,532.8 |
- |
| 30/06/2016 |
10,699.5 |
- |
- Financial Assets:
- Held for Trading: €10,943.7 million (31/12/2015) → €10,077.2 million (30/06/2016)
- Designated at Fair Value through Profit or Loss: €0.6 million (31/12/2015) → €0.4 million (30/06/2016)
- Available-for-sale: €2,082.9 million (31/12/2015) → €1,582.5 million (30/06/2016)
- Loans and Receivables: €8,860.2 million (31/12/2015) → €8,494.3 million (30/06/2016)
Performing and Non-Performing Exposures
| Exposure Type |
31/12/2015 (EUR) |
30/06/2016 (EUR) |
| Debt Securities |
14,380 |
13,180 |
| Non-Performing Exposures |
0 |
0 |
| Accumulated Impairment |
0 |
0 |
| Collateral and Financial Guarantees on Non-Performing Exposures |
0 |
0 |
Key Information
- The Total Risk Exposure Amount decreased from €23,501 million to €23,318 million between the end of 2015 and mid-2016.
- The CET1 Capital increased slightly from €2,808 million to €2,827 million during the same period.
- Capital Ratios improved slightly, with CET1 and Tier 1 capital ratios increasing, while the Total Capital Ratio slightly decreased.
- Sovereign Exposure decreased, indicating a reduction in the bank's exposure to government entities.
- P&L showed a significant decline in net income, with total operating income dropping from €931 million to €486 million.
- IRB Approach data for credit risk is reported as zero, suggesting no exposure under this method.
