EBA欧洲银行-DE_529900OQ416JMY9LQO42_TR_2018_22页_3mb
报告摘要
2018 EU-wide Transparency Exercise Summary
Core Information
- Institution Name: HSH Beteiligungs Management GmbH
- LEI Code: 529900OQ416JMY9LQO42
- Country Code: DE (Germany)
- Transparency Exercise: EBA Transparency Exercise 2018
- Focus of Reporting: The institution publishes data at both the highest consolidation level (HSH Beteiligungs Management GmbH) and the sub-consolidated group level (HSH Nordbank AG) on its own investor relations website.
- Supervisory Review: The sub-consolidated group level data is published independently, without review by supervisory authorities, as the institution is transitioning from HSH Beteiligungs Management GmbH to HSH Nordbank AG as the highest consolidation level following privatisation.
Capital Structure and Ratios (Transitional Period)
Capital Elements
| Item | 2017 (mln EUR) | 2018 (mln EUR) | COREP Code | Regulation |
|---|---|---|---|---|
| A | 3,565 | 2,838 | C:0.00 (0.01),0.010 | Articles 4(118) and 72 of CRR |
| A.1 | 2,206 | 1,772 | C:0.00 (0.02),0.010 | Article 50 of CRR |
| A.1.1 | 71 | 71 | C:0.00 (0.03),0.010 | Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR |
| A.1.2 | 2,379 | 2,230 | C:0.00 (0.13),0.010 | Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR |
| A.1.3 | -24 | -24 | C:0.00 (0.18),0.010 | Articles 4(100), 36(1) point (d) and 36 (1) point (f) of CRR |
| A.1.4 | 0 | 0 | C:0.00 (0.09),0.010 | Articles 4(117) and 26(1) point (e) of CRR |
| A.1.5 | 0 | 0 | C:0.00 (0.10),0.010 | Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR |
| A.1.6 | 105 | 92 | C:0.00 (0.20),0.010 | Article 84 of CRR |
| A.1.7 | -66 | -63 | C:0.00 (0.25),0.010 | Articles 32 to 35 of and 36 (1) point (f) of CRR |
| A.1.8 | -10 | -10 | C:0.00 (0.30),0.010 + C:0.00 (0.40),0.010 | Articles 4(113), 36(1) point (h) and 37 of CRR, Articles 4(115), 36(1) point (h) and 37 point (a) of CRR |
| A.1.9 | -51 | -13 | C:0.00 (0.37),0.010 | Articles 36(1) point (c) and 38 of CRR |
| A.1.10 | -1 | -3 | C:0.00 (0.38),0.010 | Articles 36(1) point (g), 40 and 159 of CRR |
| A.1.11 | 0 | 0 | C:0.00 (0.39),0.010 | Articles 4(109), 36(1) point (e) and 41 of CRR |
| A.1.12 | 0 | 0 | C:0.00 (0.43),0.010 | Articles 4(122), 36(1) point (g) and 44 of CRR |
| A.1.13 | 0 | 0 | C:0.00 (0.46),0.010 | Article 36(1) point (j) of CRR |
| A.1.14 | -5 | -33 | C:0.00 (0.45),0.010 + C:0.00 (0.46),0.010 + C:0.00 (0.47),0.010 + C:0.00 (0.47),0.010 | Articles 4(36), 36(1) point (h) and 89 to 91 of CRR, Articles 36(1) point (i), 74(31) point (j), 24(41) point (k), and 258 of CRR |
| A.1.15 | -5 | -33 | C:0.00 (0.46),0.010 | Articles 36(1) point (i), 24(31) point (j), 24(41) point (k) and 258 of CRR |
| A.1.16 | 0 | 0 | C:0.00 (0.48),0.010 | Articles 4(27), 36(1) point (h), 43 to 46, 49 (2) and (3) and 79 of CRR |
| A.1.17 | -441 | -470 | C:0.00 (0.49),0.010 | Articles 36(1) point (j) and 38; Articles 48(1) point (a) and 48(2) of CRR |
| A.1.18 | 0 | 0 | C:0.00 (0.50),0.010 | Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (j); 49(3) to (3) and 79 of CRR |
| A.1.19 | 0 | 0 | C:0.00 (0.51),0.010 | Article 48 of CRR |
| A.1.20 | 0 | 0 | C:0.00 (0.52),0.010 | Article 3 CR |
| A.1.21 | 0 | -6 | C:0.00 (0.59),0.010 | - |
| A.1.22 | 249 | 0 | GAI (1.1.6 + 1.1.1.8 + 1.1.1.26) | - |
| A.1.21.1 | 0 | 0 | C:0.00 (0.22),0.010 | Articles 48(1) point (i), 33, and 484 to 487 of CRR |
| A.1.21.2 | 29 | 0 | C:0.00 (0.46),0.010 | Articles 479 and 480 of CRR |
| A.1.21.3 | 220 | 0 | C:0.00 (0.52),0.010 | Articles 469 to 472, 478 and 481 of CRR |
Tier 1 and Tier 2 Capital
| Item | 2017 (mln EUR) | 2018 (mln EUR) | COREP Code | Regulation |
|---|---|---|---|---|
| A.2 | 468 | 380 | C:0.00 (0.53),0.010 | Article 61 of CRR |
| A.3 | 2,674 | 2,152 | C:0.00 (0.61),0.010 | Article 25 of CRR |
| A.4 | 891 | 686 | C:0.00 (0.75),0.010 | Article 71 of CRR |
Capital Ratios
| Capital Ratio | 2017 (%) | 2018 (%) | COREP Code |
|---|---|---|---|
| CET1 Capital Ratio | 10.25% | 7.40% | GAI (1) |
| Tier 1 Capital Ratio | 12.42% | 8.99% | GAI (3) |
| Total Capital Ratio | 16.56% | 11.86% | GAI (5) |
Leverage Ratio
| Item | 2017 (%) | 2018 (%) | COREP Code |
|---|---|---|---|
| Leverage Ratio (Transitional Definition) | 4.0% | 3.5% | C 47.00 (r340,c010) |
| Leverage Ratio (Fully Phased-in Definition) | 2.9% | 2.9% | C 47.00 (r330,c010) |
Risk Exposure Amounts
| Risk Exposure | 2017 (mln EUR) | 2018 (mln EUR) |
|---|---|---|
| Credit Risk | 18,162 | 20,879 |
| Securitisation and Re-securitisations (Banking Book) | 3,811 | 607 |
| Contributions to the Default Fund of a CCP | 1 | 1 |
| Other Credit Risk | 14,349 | 20,271 |
| Position, Foreign Exchange and Commodities Risk (Market Risk) | 1,957 | 1,477 |
| Total Risk Exposure Amount | 21,524 | 23,938 |
Market Risk Breakdown (Standardised Approach)
| Risk Type | 2017 (mln EUR) | 2018 (mln EUR) |
|---|---|---|
| Traded Debt Instruments | 1,030 | 1,034 |
| Equities | 11 | 15 |
| Foreign Exchange Risk | 916 | 428 |
| Commodities Risk | 0 | 0 |
| Total | 1,957 | 1,477 |
Credit Risk Breakdown (Standardised Approach)
| Exposure Type | 2017 (mln EUR) | 2018 (mln EUR) |
|---|---|---|
| Central Governments or Central Banks | 4 | 8 |
| Regional Governments or Local Authorities | 200 | 191 |
| Public Sector Entities | 89 | 305 |
| Multilateral Development Banks | 0 | 0 |
| International Organisations | 0 | 0 |
| Institutions | 2,901 | 2,060 |
| Corporates | 186 | 526 |
| SMEs | 34 | 105 |
| Retail | 16 | 43 |
| Secured by Mortgages on Immovable Property | 5 | 47 |
| Exposures in Default | 53 | 111 |
| Standardised Total | 42 | 40 |
Profit and Loss (P&L)
| Item | 2017 (mln EUR) | 2018 (mln EUR) |
|---|---|---|
| Interest Income | 3,695 | 1,398 |
| Of which Debt Securities Income | 220 | 89 |
| Of which Loans and Advances Income | 1,454 | 591 |
| Interest Expenses | 2,541 | 1,170 |
| Of which Deposits Expenses | 560 | 261 |
| Of which Debt Securities Issued Expenses | 231 | 115 |
| Net Fee and Commission Income | 69 | 23 |
| Gains or (-) Losses on Derecognition | 3 | 76 |
| Gains or (-) Losses on Financial Assets Held for Trading | 962 | 16 |
| Gains or (-) Losses on Financial Assets at Fair Value through Profit or Loss | 19 | -104 |
| Gains or (-) Losses from Hedge Accounting | -18 | -2 |
| Exchange Differences | 69 | -4 |
| Net Other Operating Income/(Expenses) | -480 | -338 |
| Total Operating Income, Net | 1,786 | -101 |
| Profit or (-) Loss Before Tax from Continuing Operations | -503 | -71 |
| Profit or (-) Loss After Tax from Continuing Operations | -581 | -148 |
| Profit or (-) Loss for the Year | -581 | -148 |
Key Observations
- The institution's capital structure shows a decline in CET1 and Tier 1 capital from 2017 to 2018.
- The leverage ratio decreased from 4.0% to 3.5% using the transitional definition, while it remained at 2.9% using the fully phased-in definition.
- The Total Risk Exposure Amount increased from 21,524 mln EUR to 23,938 mln EUR.
- The institution is in a transitional phase due to the privatisation process, and HSH Nordbank AG will become the highest consolidation level in the future.
- The P&L for the year showed a significant loss in 2018 compared to 2017, with a drop in operating income and an increase in losses from various financial activities.
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