EBA欧洲银行-BE_5493008QOCP58OLEN998_TR_2017_16页_1mb

2017 EU-wide Transparency Exercise Summary for Investar

Core Information

• Bank Name: Investar
• LEI Code: 5493008QOCP58OLEN998
• Country Code: BE (Belgium)

Own Funds and Capital Ratios

Own Funds (Transitional Period)

• Total Own Funds:

  • As of 31/12/2016: 2,200 mln EUR
  • As of 30/08/2017: 2,186 mln EUR

• Common Equity Tier 1 (CET1) Capital:

  • As of 31/12/2016: 1,891 mln EUR

  • As of 30/08/2017: 1,929 mln EUR

  • CET1 Capital Components:

    • Capital instruments eligible as CET1: 98 mln EUR (unchanged)
    • Retained earnings: 1,690 mln EUR (increased by 10 mln EUR)
    • Accumulated other comprehensive income: 65 mln EUR (decreased by 10 mln EUR)
    • Other Reserves: 0 mln EUR
    • Funds for general banking risk: 0 mln EUR
    • Minority interest in CET1: 73 mln EUR (unchanged)
    • Adjustments due to prudential filters: 0 mln EUR (decreased by 3 mln EUR)
    • Intangible assets (including Goodwill): -38 mln EUR (decreased by 1 mln EUR)
    • DTAs that rely on future profitability: 0 mln EUR
    • IRB shortfall of credit risk adjustments: -8 mln EUR (decreased by 5 mln EUR)
    • Defined benefit pension fund assets: 0 mln EUR
    • Reciprocal cross holdings: 0 mln EUR
    • Excess deduction from ATI items over ATI Capital: 0 mln EUR
    • Deductions related to assets with 1.250% risk weight: 0 mln EUR
    • CET1 capital elements or deductions - other: 0 mln EUR
    • Transitional adjustments: 11 mln EUR (increased by 48 mln EUR)

Capital Ratios (Transitional Period)

• Common Equity Tier 1 Ratio:

  • As of 31/12/2016: 25.51%
  • As of 30/08/2017: 25.07%

• Tier 1 Capital Ratio:

  • As of 31/12/2016: 25.51%
  • As of 30/08/2017: 25.07%

• Total Capital Ratio:

  • As of 31/12/2016: 29.67%
  • As of 30/08/2017: 28.41%

CET1 Capital (Fully Loaded)

• CET1 Capital:

  • As of 31/12/2016: 1,881 mln EUR
  • As of 30/06/2017: 1,870 mln EUR

• CET1 Capital Ratio (Fully Loaded):

  • As of 31/12/2016: 25.36%
  • As of 30/06/2017: 24.31%

Leverage Ratio

• Tier 1 Capital (Transitional Definition):

  • As of 31/12/2016: 1,891 mln EUR
  • As of 30/06/2017: 1,929 mln EUR

• Total Leverage Ratio Exposures (Transitional Definition):

  • As of 31/12/2016: 37,329 mln EUR
  • As of 30/06/2017: 38,036 mln EUR

• Leverage Ratio (Transitional Definition):

  • As of 31/12/2016: 5.1%
  • As of 30/06/2017: 5.1%

• Total Leverage Ratio Exposures (Fully Phased-in Definition):

  • As of 31/12/2016: 37,318 mln EUR
  • As of 30/06/2017: 37,981 mln EUR

• Leverage Ratio (Fully Phased-in Definition):

  • As of 31/12/2016: 5.0%
  • As of 30/06/2017: 4.9%

Risk Exposure Amounts

• Total Risk Exposure Amount:

  • As of 31/12/2016: 7,414 mln EUR
  • As of 30/06/2017: 7,695 mln EUR

• Risk Exposure Breakdown:

  • Credit Risk:

    • As of 31/12/2016: 5,802 mln EUR
    • As of 30/06/2017: 6,034 mln EUR

  • Securitisation and Re-securitisations (Banking Book):

    • As of 31/12/2016: 136 mln EUR
    • As of 30/06/2017: 137 mln EUR

  • Credit Valuation Adjustment (CVA):

    • As of 31/12/2016: 84 mln EUR
    • As of 30/06/2017: 109 mln EUR

  • Operational Risk:

    • As of 31/12/2016: 998 mln EUR
    • As of 30/06/2017: 998 mln EUR

  • Other Risk Exposure Amounts:

    • As of 31/12/2016: 531 mln EUR
    • As of 30/06/2017: 554 mln EUR

Profit and Loss (P&L)

• Total Operating Income, Net:

  • As of 31/12/2016: 595 mln EUR
  • As of 30/06/2017: 269 mln EUR

• Key P&L Items:

  • Interest Income:

    • As of 31/12/2016: 932 mln EUR
    • As of 30/06/2017: 426 mln EUR

  • Interest Expenses:

    • As of 31/12/2016: 354 mln EUR
    • As of 30/06/2017: 172 mln EUR

  • Net Fee and Commission Income:

    • As of 31/12/2016: -59 mln EUR
    • As of 30/06/2017: -26 mln EUR

  • Gains or (-) Losses on Derecognition:

    • As of 31/12/2016: 10 mln EUR
    • As of 30/06/2017: 18 mln EUR

  • Gains or (-) Losses on Trading Financial Assets:

    • As of 31/12/2016: -7 mln EUR
    • As of 30/06/2017: 0 mln EUR

  • Gains or (-) Losses from Hedge Accounting:

    • As of 31/12/2016: 4 mln EUR
    • As of 30/06/2017: 1 mln EUR

  • Net Other Operating Income/(Expenses):

    • As of 31/12/2016: 53 mln EUR
    • As of 30/06/2017: 24 mln EUR

• Profit or (-) Loss Before Tax from Continuing Operations:

  • As of 31/12/2016: 257 mln EUR
  • As of 30/06/2017: 69 mln EUR

• Profit or (-) Loss After Tax from Continuing Operations:

  • As of 31/12/2016: 197 mln EUR
  • As of 30/06/2017: 51 mln EUR

• Profit or (-) Loss for the Year:

  • As of 31/12/2016: 197 mln EUR
  • As of 30/06/2017: 51 mln EUR

Market Risk

• Market Risk Exposure Amounts:

  • Traded Debt Instruments: 0 mln EUR (both periods)
  • Equities: 0 mln EUR (both periods)
  • Foreign Exchange Risk: 0 mln EUR (both periods)
  • Commodities Risk: 0 mln EUR (both periods)
  • Total Risk Exposure Amount: 0 mln EUR (both periods)

• Value Adjustments and Provisions:

  • As of 31/12/2016: 0 mln EUR
  • As of 30/06/2017: 0 mln EUR

Credit Risk - Standardised Approach

Consolidated Data (Belgium)

• Total Risk Exposure Amount:

  • As of 31/12/2016: 7,059 mln EUR
  • As of 30/06/2017: 7,098 mln EUR

• Key Credit Risk Exposure Categories:

  • Central Governments or Central Banks:

    • As of 31/12/2016: 3,684 mln EUR
    • As of 30/06/2017: 3,579 mln EUR

  • Regional Governments or Local Authorities:

    • As of 31/12/2016: 749 mln EUR
    • As of 30/06/2017: 704 mln EUR

  • Public Sector Entities:

    • As of 31/12/2016: 142 mln EUR
    • As of 30/06/2017: 181 mln EUR

  • Institutions:

    • As of 31/12/2016: 121 mln EUR
    • As of 30/06/2017: 293 mln EUR

  • Corporates:

    • As of 31/12/2016: 98 mln EUR
    • As of 30/06/2017: 128 mln EUR

  • Retail:

    • As of 31/12/2016: 749 mln EUR
    • As of 30/06/2017: 779 mln EUR

  • Secured by Mortgages on Immovable Property:

    • As of 31/12/2016: 1,054 mln EUR
    • As of 30/06/2017: 843 mln EUR

  • Exposures in Default:

    • As of 31/12/2016: 3 mln EUR
    • As of 30/06/2017: 3 mln EUR

  • Standardised Total Risk Exposure Amount:

    • As of 31/12/2016: 628 mln EUR
    • As of 30/06/2017: 751 mln EUR

Country-Specific Data (Netherlands and France)

• Netherlands:

  • Total Risk Exposure Amount: 37,318 mln EUR (31/12/2016), 37,981 mln EUR (30/06/2017)
  • Standardised Total: 1 mln EUR (31/12/2016), 1 mln EUR (30/06/2017)

• France:

  • Total Risk Exposure Amount: 7,414 mln EUR (31/12/2016), 7,695 mln EUR (30/06/2017)
  • Standardised Total: 3 mln EUR (31/12/2016), 3 mln EUR (30/06/2017)

Regulatory References

• CET1 Capital: Covered by Articles 26(1) points (a) to (e), 36(1) points (f), 42, 48(1) point (a), 48(2), 484 to 487 of CRR
• Tier 2 Capital: Covered by Article 71 of CRR
• Leverage Ratio: Covered by Article 429 of CRR and Delegated Regulation (EU) 2015/62
• Risk Exposure Amounts: Covered by Articles 36(1) points (i), (k), and 89 to 91 of CRR, as well as other relevant articles
• P&L Items: Covered by various articles in CRR, including those related to interest income, expenses, and provisions
• Market Risk: Covered by the Standardised Approach and related regulations
• Credit Risk: Covered by the Standardised Approach and Articles 36(1) and 38 of CRR

Summary of Key Trends

• CET1 Capital: Slightly decreased from 1,891 mln EUR to 1,929 mln EUR (transitional period) and decreased from 1,881 mln EUR to 1,870 mln EUR (fully loaded).
• Total Risk Exposure Amount: Increased from 7,414 mln EUR to 7,695 mln EUR, primarily due to changes in credit risk exposure.
• Leverage Ratio: Slightly decreased from 5.1% to 4.9% under the fully phased-in definition.
• Profit and Loss: Declined significantly from 595 mln EUR to 269 mln EUR, indicating a reduction in operating income.
• Market Risk Exposure: Remained at 0 mln EUR for all categories, suggesting no significant market risk exposure.
• Credit Risk Exposure: Increased in some categories, such as Institutions and Corporates, while decreasing in others like Retail and Secured by Mortgages.