EBA欧洲银行-BE_D3K6HXMBBB6SK9OXH394_TR_2015_25页_2mb

报告摘要

2015 EU-wide Transparency Exercise Summary for Dexia NV

Core Information

Bank Name: Dexia NV
LEI Code: D3K6HXMBBB6SK9OXH394
Country Code: BE (Belgium)

Capital Structure

Own Funds

As of 31/12/2014: 9,157 mln EUR
As of 30/06/2015: 8,328 mln EUR

Common Equity Tier 1 (CET1) Capital

As of 31/12/2014: 8,754 mln EUR
As of 30/06/2015: 8,108 mln EUR
Regulation: Article 50 of CRR

CET1 Capital Components

Component	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)	Regulation
Capital instruments eligible as CET1	2,396	2,396	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained earnings	15,092	15,707	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
Accumulated other comprehensive income	-6,639	-5,933	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
Other Reserves	-13,678	-14,289	Articles 4(117) and 26(1) point (e) of CRR
Minority interest given recognition in CET1 capital	109	174	Article 84 of CRR
Adjustments to CET1 due to prudential filters	1,192	852	Articles 32 to 35 and 36 (1) point (f) of CRR
Intangible assets (including Goodwill)	-23	-24	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
Deductible DTAs that rely on future profitability	0	0	Articles 36(1) point (c) and 38 of CRR
IRB shortfall of credit risk adjustments to expected losses	0	0	Articles 36(1) point (d), 40 and 159 of CRR
Defined benefit pension fund assets	0	0	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal cross holdings in CET1 Capital	0	0	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess deduction from ATI items over ATI Capital	0	0	Article 36(1) point (j) of CRR
Deductions related to assets which can alternatively be subject to a 1.250% risk weight	0	0	Articles 4(36), 36(1) point (k) (i) and 89 to 91 of CRR; Articles 36(1) point (k) (ii), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (iii) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(8) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR

Transitional Adjustments to CET1 Capital

As of 31/12/2014: 10,306 mln EUR
As of 30/06/2015: 9,229 mln EUR

Transitional Adjustment	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)	Regulation
Transitional adjustments due to grandfathered CET1 Capital instruments	5,500	5,500	Articles 483(1) to (3), and 484 to 487 of CRR
Transitional adjustments due to additional minority interests	232	145	Articles 479 and 480 of CRR
Other transitional adjustments to CET1 Capital	4,574	3,584	Articles 469 to 472, 478 and 481 of CRR

Additional Tier 1 (AT1) Capital

As of 31/12/2014: 75 mln EUR
As of 30/06/2015: 65 mln EUR
Regulation: Article 61 of CRR

AT1 Capital Components	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Additional Tier 1 Capital instruments	77	67
Other AT1 Capital components and deductions	-1	-2

Tier 1 Capital

As of 31/12/2014: 8,829 mln EUR
As of 30/06/2015: 8,173 mln EUR
Regulation: Article 25 of CRR

Tier 2 Capital

As of 31/12/2014: 327 mln EUR
As of 30/06/2015: 155 mln EUR
Regulation: Article 71 of CRR

Tier 2 Capital Components	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Tier 2 Capital instruments	69	71
Other Tier 2 Capital components and deductions	258	84

Risk Exposure Amounts

Total Risk Exposure Amount: 53,377 mln EUR (As of 31/12/2014) / 54,185 mln EUR (As of 30/06/2015)
Regulation: Articles 92(3), 95, 96 and 98 of CRR

Risk Exposure Type	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Credit risk	44,280	44,869
Securitisation and re-securitisations in the banking book	3,482	3,196
Contributions to the default fund of a CCP	7	8
Other credit risk	40,791	41,665
Market risk (position, foreign exchange, commodities)	2,587	2,535
Of which: securitisation and re-securitisations in the trading book	1	5
Credit Valuation Adjustment	3,473	3,555
Operational risk	611	611
Other risk exposure amounts	2,427	2,616

Capital Ratios

Common Equity Tier 1 Capital Ratio: 16.40% (As of 31/12/2014) / 14.96% (As of 30/06/2015)
Tier 1 Capital Ratio: 16.54% (As of 31/12/2014) / 15.08% (As of 30/06/2015)
Total Capital Ratio: 17.15% (As of 31/12/2014) / 15.37% (As of 30/06/2015)

Profit and Loss (P&L)

Total Operating Income, Net: -251 mln EUR (As of 31/12/2014) / 440 mln EUR (As of 30/06/2015)
Profit or Loss Before Tax from Continuing Operations: -691 mln EUR (As of 31/12/2014) / 34 mln EUR (As of 30/06/2015)
Profit or Loss After Tax from Continuing Operations: -699 mln EUR (As of 31/12/2014) / 15 mln EUR (As of 30/06/2015)
Profit or Loss for the Year: -613 mln EUR (As of 31/12/2014) / 15 mln EUR (As of 30/06/2015)
Of which attributable to owners of the parent: -606 mln EUR (As of 31/12/2014) / 4 mln EUR (As of 30/06/2015)

Standardised Approach for Credit Risk

Original Exposure (As of 31/12/2014): 68,306 mln EUR
Original Exposure (As of 30/06/2015): 67,051 mln EUR
Risk Exposure Amount (As of 31/12/2014): 14,821 mln EUR
Risk Exposure Amount (As of 30/06/2015): 14,183 mln EUR

Risk Exposure Breakdown	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Central governments or central banks	21,224	19,953
Regional governments or local authorities	11,248	11,505
Public sector entities	5,181	4,707
Multilateral Development Banks	1,042	1,055
International Organisations	0	0
Institutions	7,000	8,325
Corporates	0	0
SME	0	0
Retail	0	0
Secured by mortgages on immovable property	0	0
Exposures in default	0	0
Items associated with particularly high risk	0	0
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	0	0
Other exposures	0	0
Standardised Total	68,306	67,051

Additional Risk Exposure Information

Traded Debt Instruments: 1,526 mln EUR (As of 31/12/2014) / 1,093 mln EUR (As of 30/06/2015)
Value adjustments and provisions: 0 mln EUR (As of 31/12/2014) / 0 mln EUR (As of 30/06/2015)

Summary of Key Information

Dexia NV reported a decrease in own funds from 9,157 mln EUR to 8,328 mln EUR between 2014 and 2015.
CET1 capital decreased from 8,754 mln EUR to 8,108 mln EUR, with a corresponding decline in the CET1 capital ratio from 16.40% to 14.96%.
Tier 1 capital decreased from 8,829 mln EUR to 8,173 mln EUR, with a capital ratio decline from 16.54% to 15.08%.
Tier 2 capital also decreased from 327 mln EUR to 155 mln EUR.
Total risk exposure increased from 53,377 mln EUR to 54,185 mln EUR, reflecting a slight increase in credit and market risk.
The bank reported a significant profit or loss for the year, with a net operating income increase from -251 mln EUR to 440 mln EUR.
The standardised approach for credit risk showed a decrease in original exposure and risk exposure amounts, with some variations by country.

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