EBA欧洲银行-LU_549300AUUQG072ATL746_TR_2017_16页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary - Precision Capital S.A.

Core Information

Bank Name: Precision Capital S.A.
LEI Code: 549300AUUQG072ATL746
Country Code: LU (Luxembourg)
Reporting Periods: As of 31/12/2016 and 30/06/2017

Own Funds - Transitional Period

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)	COREP Code	Regulation
A	Own Funds	1,652	1,590	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions)	1,466	1,391	C 0.00 (020,010)	Article 50 of CRR
A.1.1	CET1 Capital instruments	1,847	1,847	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	82	127	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	110	67	C 0.00 (0180,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	20	15	C 0.00 (020,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C 0.00 (010,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest in CET1	87	98	C 0.00 (020,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	3	-1	C 0.00 (0250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including goodwill)	-324	-456	C 0.00 (0300,010) + C 0.00 (0340,010)	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	DTAs based on future profitability	-226	-239	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall	0	0	C 0.00 (0380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	-4	-4	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Cross holdings in CET1 Capital	0	0	C 0.00 (0430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from ATI items	0	0	C 0.00 (0440,010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to 1.250% risk weight	0	0	C 0.00 (0450,010) + C 0.00 (0460,010) + C 0.00 (0470,010) + C 0.00 (0471,010) + C 0.00 (0472,010)	Articles 4(36), 36(1) point (h) and 89 to 91 of CRR; Articles 36(1) point (i) (a), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (o) and 379(3) of CRR; Articles 36(1) point (k) (v) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.15	Holdings of CET1 instruments with insignificant investment	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	Deductible DTAs based on future profitability	0	0	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	Holdings of CET1 instruments with significant investment	-37	0	C 0.00 (0500,010)	Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
A.1.18	Amount exceeding 17.65% threshold	0	0	C 0.00 (0510,010)	Article 48 of CRR
A.1.19	Additional deductions due to Article 3 CRR	0	0	C 0.00 (0524,010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	-20	-15	C 0.00 (0529,010)	-
A.1.21	Transitional adjustments	-71	-48	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments for grandfathered CET1 instruments	0	0	C 0.00 (0220,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments for additional minority interests	0	0	C 0.00 (0240,010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	-71	-48	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	99	108	C 0.00 (0530,010)	Article 61 of CRR
A.3	Tier 1 Capital	1,566	1,499	C 0.00 (015,010)	Article 25 of CRR
A.4	Tier 2 Capital	87	91	C 0.00 (0750,010)	Article 71 of CRR

Capital Ratios - Transitional Period

C.1: Common Equity Tier 1 Capital Ratio = 15.04% (31/12/2016) / 13.39% (30/06/2017)
C.2: Tier 1 Capital Ratio = 16.06% (31/12/2016) / 14.42% (30/06/2017)
C.3: Total Capital Ratio = 16.95% (31/12/2016) / 15.30% (30/06/2017)

CET1 Capital Fully Loaded

D: Common Equity Tier 1 Capital = 1,538 (31/12/2016) / 1,439 (30/06/2017)
E: Common Equity Tier 1 Capital Ratio = 15.77% (31/12/2016) / 13.85% (30/06/2017)

Leverage Ratio

A.1: Tier 1 capital (transitional definition) = 1,566 (31/12/2016) / 1,499 (30/06/2017)
A.2: Tier 1 capital (fully phased-in definition) = 1,643 (31/12/2016) / 1,548 (30/06/2017)
B.1: Total leverage ratio exposures (transitional definition) = 35,897 (31/12/2016) / 37,550 (30/06/2017)
B.2: Total leverage ratio exposures (fully phased-in definition) = 35,969 (31/12/2016) / 37,598 (30/06/2017)
C.1: Leverage ratio (transitional definition) = 4.4% (31/12/2016) / 4.0% (30/06/2017)
C.2: Leverage ratio (fully phased-in definition) = 4.6% (31/12/2016) / 4.1% (30/06/2017)

Risk Exposure Amounts

Total Risk Exposure Amount: 9,751 (31/12/2016) / 10,394 (30/06/2017)
Credit Risk: 7,805 (31/12/2016) / 8,199 (30/06/2017)
Securitisation and re-securitisation (banking book): 65 (31/12/2016) / 51 (30/06/2017)
Securitisation and re-securitisation (trading book): 0 (31/12/2016) / 0 (30/06/2017)
Position, foreign exchange and commodities (market risk): 395 (31/12/2016) / 549 (30/06/2017)
Credit Valuation Adjustment: 37 (31/12/2016) / 49 (30/06/2017)
Operational risk: 1,515 (31/12/2016) / 1,597 (30/06/2017)
Other risk exposure amounts: 0 (31/12/2016) / 0 (30/06/2017)

Profit and Loss (P&L)

Total Operating Income, Net: 1,003 (31/12/2016) / 550 (30/06/2017)
Interest Income: 760 (31/12/2016) / 488 (30/06/2017)
Interest Expenses: 390 (31/12/2016) / 296 (30/06/2017)
Net Fee and Commission Income: 472 (31/12/2016) / 279 (30/06/2017)
Gains or losses on derecognition: 115 (31/12/2016) / 68 (30/06/2017)
Gains or losses on trading financial assets: 28 (31/12/2016) / 2 (30/06/2017)
Gains or losses on fair value through profit or loss: -5 (31/12/2016) / 7 (30/06/2017)
Gains or losses from hedge accounting: 1 (31/12/2016) / -4 (30/06/2017)
Exchange differences: 25 (31/12/2016) / 15 (30/06/2017)
Net other operating income/(expenses): -4 (31/12/2016) / -12 (30/06/2017)
Profit or loss before tax from continuing operations: 145 (31/12/2016) / 125 (30/06/2017)
Profit or loss after tax from continuing operations: 94 (31/12/2016) / 113 (30/06/2017)
Profit or loss after tax from discontinued operations: 0 (31/12/2016) / 0 (30/06/2017)
Profit or loss attributable to owners of the parent: 84 (31/12/2016) / 104 (30/06/2017)

Market Risk

Total Risk Exposure Amount: 387 (31/12/2016) / 543 (30/06/2017)
Traded Debt Instruments: 360 (31/12/2016) / 499 (30/06/2017)
General Risk: 293 (31/12/2016) / 419 (30/06/2017)
Specific Risk: 68 (31/12/2016) / 80 (30/06/2017)
Equities: 1 (31/12/2016) / 1 (30/06/2017)
Foreign Exchange Risk: 26 (31/12/2016) / 43 (30/06/2017)
Commodities Risk: 0 (31/12/2016) / 0 (30/06/2017)

Credit Risk - Standardised Approach

Consolidated Data

Total Risk Exposure Amount: 4,571 (31/12/2016) / 4,444 (30/06/2017)
Central governments or central banks: 4,973 (31/12/2016) / 6,109 (30/06/2017)
Regional governments or local authorities: 361 (31/12/2016) / 498 (30/06/2017)
Public sector entities: 1,135 (31/12/2016) / 1,076 (30/06/2017)
Multilateral Development Banks: 263 (31/12/2016) / 234 (30/06/2017)
International Organisations: 393 (31/12/2016) / 325 (30/06/2017)
Institutions: 1,096 (31/12/2016) / 1,344 (30/06/2017)
Corporates: 4,362 (31/12/2016) / 4,403 (30/06/2017)
SME Corporates: 975 (31/12/2016) / 1,085 (30/06/2017)
Retail: 3,378 (31/12/2016) / 4,105 (30/06/2017)
SME Retail: 31 (31/12/2016) / 28 (30/06/2017)
Secured by mortgages on immovable property: 1,146 (31/12/2016) / 1,421 (30/06/2017)
SME Secured by mortgages: 363 (31/12/2016) / 478 (30/06/2017)
Exposures in default: 123 (31/12/2016) / 140 (30/06/2017)
Items associated with particularly high risk: 71 (31/12/2016) / 88 (30/06/2017)
Covered bonds: 45 (31/12/2016) / 80 (30/06/2017)
Claims on institutions and corporates with ST credit assessment: 205 (31/12/2016) / 239 (30/06/2017)
Collective investments undertakings (CIU): 115 (31/12/2016) / 81 (30/06/2017)
Equity: 194 (31/12/2016) / 54 (30/06/2017)
Securitisation: 325 (31/12/2016) / 255 (30/06/2017)
Other exposures: 701 (31/12/2016) / 725 (30/06/2017)

Luxembourg Data

Total Risk Exposure Amount: 4,571 (31/12/2016) / 4,444 (30/06/2017)
Central governments or central banks: 1,637 (31/12/2016) / 2,356 (30/06/2017)
Regional governments or local authorities: 0 (31/12/2016) / 0 (30/06/2017)
Public sector entities: 380 (31/12/2016) / 346 (30/06/2017)
Multilateral Development Banks: 1 (31/12/2016) / 1 (30/06/2017)
International Organisations: 59 (31/12/2016) / 0 (30/06/2017)
Institutions: 48 (31/12/2016) / 59 (30/06/2017)
Corporates: 181 (31/12/2016) / 199 (30/06/2017)
SME Corporates: 11 (31/12/2016) / 47 (30/06/2017)
Retail: 2,943 (31/12/2016) / 3,562 (30/06/2017)
SME Retail: 1 (31/12/2016) / 1 (30/06/2017)
Secured by mortgages on immovable property: 210 (31/12/2016) / 273 (30/06/2017)
SME Secured by mortgages: 26 (31/12/2016) / 42 (30/06/2017)
Exposures in default: 0 (31/12/2016) / 0 (30/06/2017)
Items associated with particularly high risk: 0 (31/12/2016) / 0 (30/06/2017)
Covered bonds: 7 (31/12/2016) / 7 (30/06/2017)
Claims on institutions and corporates with ST credit assessment: 8 (31/12/2016) / 25 (30/06/2017)
Collective investments undertakings (CIU): 0 (31/12/2016) / 0 (30/06/2017)
Equity: 141 (31/12/2016) / 0 (30/06/2017)
Other exposures: 9 (31/12/2016) / 33 (30/06/2017)
Standardised Total: 5 (31/12/2016) / 5 (30/06/2017)

Key Observations

The bank's CET1 capital decreased from 1,466 million EUR to 1,391 million EUR during the transitional period.
Tier 1 and Total Capital ratios also declined, indicating a reduction in capital relative to risk exposure.
Leverage ratios fell from 4.6% to 4.1% under the fully phased-in definition, suggesting a more conservative capital structure.
The total risk exposure increased from 9,751 million EUR to 10,394 million EUR, reflecting higher risk exposure.
The bank reported a decline in operating income, from 1,003 million EUR to 550 million EUR, which could indicate operational challenges.
The bank's exposure to credit risk was significant, with a decrease in the risk exposure amount for securitisation in the banking book.

展开完整摘要