EBA欧洲银行-DE023_11页_157kb

报告摘要

Operating profit before impairments: 120 million EUR
Impairment losses on financial and non-financial assets in the banking book: 32 million EUR
Risk weighted assets (RWA): 19,487 million EUR
Core Tier 1 capital: 5,539 million EUR
Core Tier 1 capital ratio: 28.4%

Core Tier 1 capital ratio: 10.0%
2-year cumulative operating profit before impairments: -208 million EUR
2-year cumulative impairment losses in the banking book: -1,970 million EUR
2-year cumulative losses from stress in the trading book (valuation losses due to sovereign shock): -530 million EUR
Risk weighted assets (RWA): 23,711 million EUR

Risk weighted assets after other mitigating measures (B+C+F): 23,711 million EUR
Capital after other mitigating measures (A+B1+C1+D+E+F1): 2,378 million EUR
Supervisory recognised capital ratio: 10.0%

Net interest income:
- 2010: 416 million EUR
- 2011: 411 million EUR
- 2012: 398 million EUR (Baseline) / 344 million EUR (Adverse)
Trading income:
- 2010: 136 million EUR
- 2011: -11 million EUR
- 2012: -27 million EUR (Adverse)
Impairments on financial and non-financial assets in the banking book:
- 2010: 32 million EUR
- 2011: -672 million EUR
- 2012: -685 million EUR (Baseline) / -866 million EUR (Adverse)
Operating profit after impairments and other losses from the stress:
- 2010: 152 million EUR
- 2011: -704 million EUR
- 2012: -729 million EUR (Baseline) / -981 million EUR (Adverse)
Net profit after tax:
- 2010: 324 million EUR
- 2011: -1,990 million EUR
- 2012: -425 million EUR (Baseline) / -677 million EUR (Adverse)

Stock of provisions:
- 2010: 595 million EUR
- 2011: 1,267 million EUR
- 2012: 1,952 million EUR (Baseline) / 2,565 million EUR (Adverse)
Loss rates (2010-2012):
- Corporate (excluding Commercial real estate):
  - 2010: 0.4%
  - 2011: 1.2%
  - 2012: 1.2% (Baseline) / 1.4% (Adverse)
- Commercial real estate:
  - 2010: 0.2%
  - 2011: 0.9%
  - 2012: 0.9% (Baseline) / 1.0% (Adverse)
Funding cost (bps):
- 2010: 249 bps
- 2011: 253 bps
- 2012: 256 bps

Common equity before deductions: 4,936 million EUR (25.3% of RWA)
Eligible capital and reserves: 5,003 million EUR (25.7% of RWA)
Intangible assets (including goodwill): -67 million EUR (-0.3% of RWA)
Deductions from common equity: 0 million EUR (0.0% of RWA)
Core Tier 1 capital: 5,539 million EUR (28.4% of RWA)
Tier 1 capital: 7,089 million EUR (36.4% of RWA)
Tier 2 capital: 2,734 million EUR (14.0% of RWA)
Total capital: 9,823 million EUR (50.4% of RWA)

Capital raisings announced and fully committed:
- Equity raisings: Not fully specified, but included in the capital adequacy calculations
Government support measures:
- Publicly announced and fully committed, with an effect on Core Tier 1 capital ratio
Mandatory restructuring plans:
- Publicly announced and fully committed, with an effect on Core Tier 1 capital ratio
Use of provisions and reserves:
- Includes countercyclical provisions and other reserves, contributing to capital ratio
Divestments and management actions:
- Taken by 30 April 2011, affecting RWA and capital ratio
Other disinvestments and restructuring measures:
- Includes future mandatory restructuring not yet approved under EU State Aid rules

Use of provisions and reserves:
- Impact on capital ratio: Not specified in the table, but included in the capital adequacy calculation
Divestments and management actions:
- Impact on RWA: Not specified, but included in the RWA adjustment
Other disinvestments and restructuring measures:
- Impact on RWA: Not specified
Future planned equity issuances:
- Impact on capital ratio: Not specified
Future planned government subscriptions of capital instruments:
- Impact on capital ratio: Not specified
Other instruments recognised as back-stop measures:
- Impact on RWA and capital ratio: Not specified

The stress test was conducted using the EBA common methodology, including static balance sheet assumptions and regulatory transitional floors where binding.
Capital elements and ratios are based on the EBA definition of Core Tier 1 capital, which may differ from national definitions.
The adverse scenario results should not be interpreted as forecasts or compared directly to other published information.
"Other operating income" includes results from fair value through profit and loss financial instruments, hedge accounting, and gains/losses from the sale of financial assets.
"Other income" includes revenues from FMS WM servicing and a €1.59 billion payment obligation from the AidA transaction.
Provisions for non-defaulted sovereign and financial institution exposures are computed based on EBA benchmark risk parameters.
Coverage ratio = stock of provisions on defaulted assets / stock of defaulted assets (in EAD).
Loss rate = total impairment flow (specific and collective) / total EAD for the portfolio.
All elements are reported net of tax effects.
The supervisory recognised capital ratio may include measures not recognised by the EBA methodology but considered appropriate by national authorities.

Core Tier 1 capital ratio decreased from 28.4% in 2010 to 10.0% in 2012 under the adverse scenario, even after incorporating mitigating measures.
Additional capital needed to meet the 5% Core Tier 1 benchmark was 4,565 million EUR in 2010.
RWA increased due to the adverse scenario, reaching 23,711 million EUR in 2012.
Operating profit before impairments turned negative, with losses increasing significantly in the adverse scenario.
Impairment losses were substantial, particularly in the banking book, contributing to a decline in profitability.
Mitigating measures included capital raisings, government support, restructuring, and the use of provisions, which helped stabilise the capital ratio.
Valuation losses due to sovereign shock were included in the adverse scenario but not in the baseline.
Loss rates increased in the adverse scenario, especially for commercial real estate and corporate portfolios.
Funding costs rose slightly from 249 bps to 256 bps during the period.