EBA欧洲银行-ES_549300PY124PITBSWN73_TR_2017_12页_733kb

报告摘要

2017 EU-wide Transparency Exercise Summary - Banco Mare Nostrum

Core Information

Bank Name: Banco Mare Nostrum
LEI Code: 549300PY124PITBSWN73
Country Code: ES (Spain)

Own Funds - Transitional Period

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)	COREP Code	Regulation
A	Own Funds	2,161	2,108	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital	1,966	1,923	C 0.00 (020,010)	Article 50 of CRR
A.1.1	CET1 Eligible Capital	1,610	1,610	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	-39	-7	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	-14	-10	C 0.00 (0180,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	579	540	C 0.00 (0200,010)	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	0	0	C 0.00 (0230,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to Prudential Filters	-58	-40	C 0.00 (0250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible Assets	-128	-135	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	Deductible DTAs	-70	-81	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB Shortfall of Credit Risk Adjustments	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	0	0	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal Cross Holdings	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 for 1.250% Risk Weight Assets	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 (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), 244(1) point (k) (ii) and 258 of CRR; Articles 36(1) point (l) (ii) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.15	Holdings of CET1 Capital Instruments	-9	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 from Temporary Differences	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 Capital Instruments with Significant Investment	0	0	C 0.00 (0500,010)	Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (k); 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	0	0	C 0.00 (0529,010)	-
A.1.21	Transitional Adjustments	95	46	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional Adjustments due to 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 due to 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	95	46	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	0	0	C 0.00 (0530,010)	Article 61 of CRR
A.3	Tier 1 Capital	1,966	1,923	C 0.00 (015,010)	Article 25 of CRR
A.4	Tier 2 Capital	195	185	C 0.00 (0750,010)	Article 71 of CRR
A.4.1	Tier 2 Capital Instruments	175	175	C 0.00 (0760,010) + C 0.00 (0890,010)	-
A.4.2	Other Tier 2 Capital Components and Deductions	20	10	C 0.00 (0910,010) + C 0.00 (0920,010) + C 0.00 (0930,010) + C 0.00 (0940,010) + C 0.00 (0950,010) + C 0.00 (0970,010) + C 0.00 (0974,010) + C 0.00 (0978,010)	-
A.4.3	Tier 2 Transitional Adjustments	0	0	C 0.00 (0880,010) + C 0.00 (0900,010) + C 0.00 (0960,010)	-
B	Total Risk Exposure Amount	17,622	17,403	C 0.00 (010,010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional Adjustments Included	0	0	C 5.01 (010:040)	-
C.1	CET1 Capital Ratio (Transitional)	11.15%	11.05%	C33 (1)	-
C.2	Tier 1 Capital Ratio (Transitional)	11.15%	11.05%	C33 (3)	-
C.3	Total Capital Ratio (Transitional)	12.26%	12.11%	C33 (5)	-
D	CET1 Capital Fully Loaded	1,871	1,877	[A.1-A.1.1.3- A.1.2.1+ MUN(A.2+A.1.3- A.2.2-A.2.2+ MUN(A.4+A.2.2- A.4.3,0)]	-
E	CET1 Capital Ratio (Fully Loaded)	10.62%	10.79%	[D.1]/[B.8.1]	-

Leverage Ratio

Item	Description	31/12/2016	30/06/2017	COREP Code	Regulation
A.1	Tier 1 Capital - Transitional Definition	1,966	1,923	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62
A.2	Tier 1 Capital - Fully Phased-in Definition	1,871	1,877	C 47.00 (r310,c010)	-
B.1	Total Leverage Ratio Exposures - Transitional Tier 1	38,712	39,210	C 47.00 (r300,c010)	-
B.2	Total Leverage Ratio Exposures - Fully Phased-in Tier 1	38,617	39,164	C 47.00 (r290,c010)	-
C.1	Leverage Ratio - Transitional Tier 1	5.1%	4.9%	C 47.00 (r340,c010)	-
C.2	Leverage Ratio - Fully Phased-in Tier 1	4.8%	4.8%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Credit Risk	Total	16,473	16,274
Securitisation and Re-securitisation in Banking Book	Total	69	67
Contributions to Default Fund of CCP	Total	0	0
Other Credit Risk	Total	16,404	16,207
Market Risk	Total	0	0
Credit Valuation Adjustment	Total	35	15
Operational Risk	Total	1,114	1,114
Other Risk Exposure Amounts	Total	0	0
Total Risk Exposure Amount	Total	17,622	17,403

Profit and Loss (P&L)

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Interest Income	Total	609	262
Debt Securities Income	Total	89	31
Loans and Advances Income	Total	525	228
Interest Expenses	Total	237	96
Deposits Expenses	Total	234	89
Debt Securities Issued Expenses	Total	20	17
Dividend Income	Total	8	9
Net Fee and Commission Income	Total	198	98
Gains or (-) Losses on Derecognition	Total	180	42
Gains or (-) Losses on Trading Financial Assets	Total	-1	12
Gains or (-) Losses on Fair Value through Profit or Loss	Total	0	0
Gains or (-) Losses on Hedge Accounting	Total	0	0
Exchange Differences	Total	4	-2
Net Other Operating Income/(Expenses)	Total	-41	15
Total Operating Income, Net	Total	720	340
Administrative Expenses	Total	352	171
Depreciation	Total	33	22
Provisions or (-) Reversal of Provisions	Total	14	36
Commitments and Guarantees Given	Total	0	1
Profit or (-) Loss Before Tax from Continuing Operations	Total	-82	-3
Profit or (-) Loss After Tax from Continuing Operations	Total	-39	-7
Profit or (-) Loss for the Year	Total	-39	-7

Credit Risk - Standardised Approach

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Total Risk Exposure Amount	Total	16,473	16,274
Standardised Total	Total	40,812	38,110

Credit Risk - IRB Approach

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Total Risk Exposure Amount	Total	0	0
IRB Total	Total	0	0

Sovereign Exposure

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Total - All Countries	Financial Assets: Carrying Amount	3,972.0	5,033.6
Of which: Loans and Advances	Total	436.4	442.1
Of which: Debt Securities	Total	3,535.5	4,591.5

Performing and Non-performing Exposures

Item	Description	31/12/2016 (€m)	30/06/2017 (€m)
Gross Carrying Amount	Total	-	-
Accumulated Impairment	Total	-	-
Collateral and Financial Guarantees	Total	-	-

Key Points

Own Funds: Banco Mare Nostrum reported a decline in CET1 capital from €2,161m to €2,108m between 2016 and 2017, with some negative retained earnings and accumulated other comprehensive income.
Capital Ratios: The CET1 capital ratio dropped from 11.15% to 11.05% during the transitional period, and the fully loaded CET1 capital ratio increased slightly from 10.62% to 10.79%.
Leverage Ratio: The leverage ratio decreased from 5.1% to 4.9% using the transitional definition of Tier 1 capital.
Risk Exposure Amounts: Total risk exposure decreased from €17,622m to €17,403m, with a notable reduction in credit risk exposure.
Profit and Loss: The bank reported a significant net loss of €720m in 2016, which reduced to €340m in 2017, with a slight decline in operating income.
Credit Risk Approach: The Standardised Approach showed a decrease in total risk exposure from €40,812m to €38,110m, while the IRB Approach reported zero risk exposure in both periods.
Sovereign Exposure: The total sovereign exposure increased from €3,972.0m to €5,033.6m, with an increase in debt securities.