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2016 EU-wide Transparency Exercise Summary - HASPA Finanzholding

Core Content Overview

The document provides a detailed report of HASPA Finanzholding's capital structure, risk exposure amounts, and profit and loss (P&L) figures as part of the 2016 EU-wide Transparency Exercise. It includes information on capital ratios, capital components, risk exposure for various categories, and the breakdown of financial assets.

Capital Structure (Transitional Period)

Own Funds

• Total Own Funds: Increased from 4,365 mln EUR (as of 31/12/2015) to 4,465 mln EUR (as of 30/06/2016)
• CET1 Capital:
  • CET1 Capital (net of deductions): Increased from 4,224 mln EUR to 4,301 mln EUR
  • CET1 Capital (fully loaded): Increased from 4,201 mln EUR to 4,285 mln EUR
• Capital Components:
  • Common Equity Tier 1 (CET1): Consisted of retained earnings, which increased from 3,503 mln EUR to 3,572 mln EUR
  • Additional Tier 1 (AT1): Remained at 0 mln EUR
  • Tier 2 Capital: Increased from 142 mln EUR to 164 mln EUR

Capital Ratios

• CET1 Ratio: Increased from 14.04% to 14.15%
• Tier 1 Ratio: Increased from 14.04% to 14.15%
• Total Capital Ratio: Increased from 14.51% to 14.69%

Capital Deductions and Adjustments

• Deductions and adjustments to CET1 Capital:
  • Intangible assets (including Goodwill): Decreased from -50 mln EUR to -37 mln EUR
  • Minority interest in CET1 capital: Remained at 28 mln EUR
  • Transitional adjustments: Decreased from 53 mln EUR to 30 mln EUR

Risk Exposure Amounts

Total Risk Exposure Amount

• As of 31/12/2015: 30,088 mln EUR
• As of 30/06/2016: 30,391 mln EUR

Breakdown of Risk Exposure

• Credit Risk:
  • Standardised Approach: Increased from 26,456 mln EUR to 26,773 mln EUR
  • IRB Approach: Remained at 0 mln EUR
• Market Risk:
  • Position, foreign exchange and commodities risk: Decreased from 563 mln EUR to 526 mln EUR
• Operational Risk: Increased from 2,059 mln EUR to 2,088 mln EUR
• Other Risk Exposure Amounts: Decreased from 93 mln EUR to 30 mln EUR

Profit and Loss (P&L) Summary

Operating Income

• As of 31/12/2015: 936 mln EUR
• As of 30/06/2016: 471 mln EUR

Key Income Components

• Interest Income: Decreased from 1,071 mln EUR to 495 mln EUR
• Interest Expenses: Decreased from 463 mln EUR to 179 mln EUR
• Dividend Income: Decreased from 162 mln EUR to 67 mln EUR
• Net Fee and Commission Income: Decreased from 281 mln EUR to 143 mln EUR

Gains and Losses

• Gains or losses on derecognition of financial assets and liabilities: Increased from -2 mln EUR to 4 mln EUR
• Gains or losses on financial assets and liabilities held for trading: Increased from -4 mln EUR to 0 mln EUR
• Gains or losses on financial assets and liabilities designated at fair value through profit or loss: Increased from -16 mln EUR to -6 mln EUR

Expenses

• Administrative Expenses: Decreased from 702 mln EUR to 356 mln EUR
• Depreciation: Decreased from 21 mln EUR to 10 mln EUR
• Provisions or reversal of provisions: Remained at -1 mln EUR
• Impairment or reversal of impairment on financial assets: Decreased from 37 mln EUR to 17 mln EUR

Net Profit

• Profit before tax from continuing operations: Decreased from 197 mln EUR to 95 mln EUR
• Profit after tax from continuing operations: Decreased from 89 mln EUR to 49 mln EUR
• Profit for the year: Decreased from 77 mln EUR to 44 mln EUR

Sovereign Exposure

• Total Sovereign Exposure: Decreased from 4,690.2 mln EUR (as of 31/12/2015) to 4,629.6 mln EUR (as of 30/06/2016)
• Breakdown by Accounting Portfolio:
  • Held for trading: Decreased from 595.7 mln EUR to 482.4 mln EUR
  • Designated at fair value through profit or loss: Remained at 0 mln EUR
  • Available-for-sale: Decreased from 4,094.5 mln EUR to 4,147.2 mln EUR
  • Loans and Receivables: Remained at 0 mln EUR

Key Information

• LEI Code: 529900JZTYE3W7WQH904
• Country Code: DE (Germany)
• Regulatory Framework:
  • Capital requirements are governed by Articles 4(118), 72, 26, 36, 42, 48, and 61 of the Capital Requirements Regulation (CRR)
• Transitional Adjustments: Applied to CET1 and Tier 2 capital to align with regulatory requirements
• Notes:
  • Risk exposure amounts may include hedges
  • Original exposure is reported before applying credit conversion factors or mitigation techniques
  • The P&L data is reported for the period ending 31/12/2015 and 30/06/2016

This summary captures the essential financial and regulatory information presented in the 2016 EU-wide Transparency Exercise for HASPA Finanzholding.