EBA欧洲银行-IT_J48C8PCSJVUBR8KCW529_TR_2016_13页_1mb

报告摘要

Banca Popolare di Sondrio - 2016 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Banca Popolare di Sondrio
LEI Code: J48C8PCSJVUBR8KCW529
Country Code: IT (Italy)
Exercise Year: 2016
Reporting Periods: As of 31/12/2015 and 30/06/2016

Own Funds (Transitional Period)

Item	Description	31/12/2015 (EUR)	30/06/2016 (EUR)	COREP Code	Regulation
A	Own Funds	3,126	3,132	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	2,441	2,516	C 0.00 (020,010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital (including share premium and net own capital instruments)	1,404	1,404	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	97	33	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	0	15	C 0.00 (018,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	930	1,027	C 0.00 (200,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C 0.00 (210,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest given recognition in CET1 capital	26	44	C 0.00 (230,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	0	0	C 0.00 (250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-22	-24	C 0.00 (300,010) + C 0.00 (340,010)	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 that rely on future profitability and do not arise from temporary differences net of associated DTLs	0	0	C 0.00 (370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	0	0	C 0.00 (380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	-28	0	C 0.00 (390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	0	0	C 0.00 (430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from ATI items over ATI Capital	0	0	C 0.00 (440,010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to assets which can alternatively be subject to a 1.250% risk weight	0	0	C 0.00 (450,010) + C 0.00 (460,010) + C 0.00 (470,010) + C 0.00 (471,010) + C 0.00 (472,010)	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) (i) 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.1.14.1	From securitisation positions	0	0	C 0.00 (460,010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.15	Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C 0.00 (480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C 0.00 (490,010)	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 of financial sector entities where the institution has a significant investment	0	0	C 0.00 (500,010)	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 the 17.65% threshold	0	0	C 0.00 (510,010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C 0.00 (524,010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	0	0	C 0.00 (529,010)	-
A.1.21	Transitional adjustments	35	17	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C 0.00 (520,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	35	16	C 0.00 (524,010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	0	2	C 0.00 (520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital (net of deductions and after transitional adjustments)	2	6	C 0.00 (530,010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	0	0	C 0.00 (540,010) + C 0.00 (570,010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C 0.00 (5720,010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	5	9	C 0.00 (690,010) + C 0.00 (700,010) + C 0.00 (710,010) + C 0.00 (740,010) + C 0.00 (744,010) + C 0.00 (748,010)	-
A.2.4	Additional Tier 1 transitional adjustments	-3	-4	C 0.00 (660,010) + C 0.00 (680,010) + C 0.00 (730,000)	-
A.3	Tier 1 Capital (net of deductions and after transitional adjustments)	2,443	2,522	C 0.00 (615,010)	Article 25 of CRR
A.4	Tier 2 Capital (net of deductions and after transitional adjustments)	683	610	C 0.00 (750,010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	468	460	C 0.00 (760,010) + C 0.00 (890,010)	-
A.4.2	Other Tier 2 Capital components and deductions	35	12	C 0.00 (910,010) + C 0.00 (920,010) + C 0.00 (930,010) + C 0.00 (940,010) + C 0.00 (950,010) + C 0.00 (970,010) + C 0.00 (974,010) + C 0.00 (978,010)	-
A.4.3	Tier 2 transitional adjustments	180	138	C 0.00 (480,010) + C 0.00 (980,010) + C 0.00 (960,010)	-

Capital Ratios (Transitional Period)

Item	Description	31/12/2015 (%)	30/06/2016 (%)
C.1	CET1 Capital Ratio	10.49%	10.75%
C.2	Tier 1 Capital Ratio	10.50%	10.78%
C.3	Total Capital Ratio	13.44%	13.38%

Fully Loaded CET1 Capital

Item	Description	31/12/2015	30/06/2016
D	CET1 Capital (fully loaded)	2,406	2,499
E	CET1 Capital Ratio (fully loaded)	10.34%	10.68%

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Credit risk	20,606	20,750
Securitisation and re-securitisations in the banking book	221	247
Contributions to the default fund of a CCP	0	1
Other credit risk	20,385	20,503
Market risk (position, foreign exchange and commodities)	724	698
Total Risk Exposure Amount	23,262	23,403

P&L (Profit and Loss)

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Interest income	797	342
Of which debt securities income	74	25
Of which loans and advances income	723	317
Interest expenses	253	95
Of which deposits expenses	150	49
Of which debt securities issued expenses	84	37
Dividend income	3	6
Net Fee and commission income	304	143
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non financial assets, net	140	45
Gains or (-) losses on financial assets and liabilities held for trading, net	63	-21
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	6	-3
Gains or (-) losses from hedge accounting, net	0	1
Exchange differences [gain or (-) loss], net	2	1
Net other operating income/(expenses)	77	33
Total Operating Income, Net	1,138	452
Administrative expenses	516	252
Depreciation	32	15
Provisions or (-) reversal of provisions	0	1
Commitments and guarantees given	1	-1
Other provisions	-1	2
Of which pending legal issues and tax litigation	9	-
Of which restructuring	0	-
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	408	126
Of which loans and receivables	390	124
Of which held to maturity investments, AFS assets and financial assets measured at cost	18	2
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	0	0
Profit or (-) loss before tax from continuing operations	196	64
Profit or (-) loss after tax from continuing operations	137	47
Profit or (-) loss after tax from discontinued operations	0	0
Profit or (-) loss for the year	137	47
Of which attributable to owners of the parent	128	46

Market Risk

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Traded Debt Instruments	248	228
Of which: General risk	177	149
Of which: Specific risk	71	78
Equities	473	467
Of which: General risk	126	123
Of which: Specific risk	126	123
Foreign exchange risk	0	0
Commodities risk	3	4
Total	724	698

Credit Risk - Standardised Approach (Italy)

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Original Exposure	55,014	55,270
Exposure Value	35,371	35,825
Risk exposure amount	20,606	20,750
Value adjustments and provisions	1,991	2,003

Credit Risk - Standardised Approach (Switzerland)

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Original Exposure	42	41
Exposure Value	-	-
Risk exposure amount	-	-
Value adjustments and provisions	-	-

Key Points

The bank reported a slight increase in own funds from 3,126 EUR to 3,132 EUR during the period.
CET1 Capital increased from 2,441 EUR to 2,516 EUR, with minority interest increasing from 26 EUR to 44 EUR.
The Tier 1 Capital increased from 2,443 EUR to 2,522 EUR, and Tier 2 Capital decreased from 683 EUR to 610 EUR.
The CET1 Capital Ratio improved from 10.49% to 10.75%, and the Tier 1 Capital Ratio increased from 10.50% to 10.78%.
The Total Capital Ratio slightly decreased from 13.44% to 13.38%.
Market risk was reported as 724 EUR at the end of 2015 and 698 EUR at the end of June 2016.
Credit risk under the standardised approach was reported as 20,606 EUR at the end of 2015 and 20,750 EUR at the end of June 2016.
The P&L for the year showed a decrease in total operating income from 1,138 EUR to 452 EUR, while net profit after tax decreased from 137 EUR to 47 EUR.
The fully loaded CET1 Capital Ratio was 10.34% at the end of 2015 and 10.68% at the end of June 2016.
The standardised approach in Switzerland showed a minimal risk exposure and value adjustments.