EBA欧洲银行-IT_J48C8PCSJVUBR8KCW529_TR_2018_20页_2mb
报告摘要
2018 EU-wide Transparency Exercise Summary - Banca Popolare di Sondrio
Core Information
- Bank Name: Banca Popolare di Sondrio
- LEI Code: J48C8PCSJVUBR8KCW529
- Country Code: IT (Italy)
Capital Structure and Requirements
Own Funds (Transitional Period)
| Category | Description | 31/12/2017 (EUR) | 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|---|
| A | Own Funds | 3,106 | 3,012 | C:0.00 (010;010) | Articles 4(118) and 72 of CRR |
| A.1 | CET1 Capital (net of deductions and after transitional adjustments) | 2,638 | 2,608 | C:0.00 (020;010) | Article 50 of CRR |
| A.1.1 | Capital instruments eligible as CET1 Capital | 1,386 | 1,398 | 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 | 125 | 66 | 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 | 24 | -42 | C:0.00 (018;010) | Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR |
| A.1.4 | Other Reserves | 1,075 | 1,153 | C:0.00 (000;010) | Articles 4(117) and 26(1) point (e) of CRR |
| A.1.5 | Funds for general banking risk | 0 | 0 | C:0.00 (015;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 | 34 | 40 | C:0.00 (0230;010) | Article 84 of CRR |
| A.1.7 | Adjustments to CET1 due to prudential fibers | 0 | 0 | C:0.00 (025;010) | Articles 32 to 35 of and 36 (1) point (f) of CRR |
| A.1.8 | (-) Intangible assets (including Goodwill) | -24 | -25 | C:0.00 (030;010) + C:0.00 (040;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 | (-) TFAs that rely on future profitability and do not arise from temporary differences net of associated DTIs | 0 | -5 | C:0.00 (037;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 (0380;010) | Articles 36(1) point (b), 40 and 159 of CRR |
| A.1.11 | (-) Defined benefit pension fund assets | 0 | 0 | C:0.00 (039;010) | Articles 4(109), 36(1) point (a) and 41 of CRR |
| A.1.12 | (-) Reciprocal cross holdings in CET1 Capital | 0 | 0 | C:0.00 (043;010) | Articles 4(122), 36(1) point (g) and 44 of CRR |
| A.1.13 | (-) Excess deduction from AT1 items over AT1 Capital | 0 | 0 | C:0.00 (046;010) | Article 36(1) point (g) 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 (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 (b) and 89 to 91 of CRR. Articles 36(1) point (b), 74(31) point (b), 34(1) point (b) and 258 of CRR. Articles 36(1) point (b), 43, 45, 47, 48(1) point (b); 49(3) to (3) and 75(4) 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 (0460;010) | Articles 36(1) point (b), 24(31) point (b), 24(41) point (b) and 258 of CRR |
| A.1.16 | (-) Deductible DTAs that rely on future profitability and arise 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 of financial sector entities where the institution has a significant investment | 0 | 0 | C:0.00 (500;010) | Articles 4(27); 36(1) point (b); 43, 45, 47, 48(1) point (b); 49(3) 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 | -6 | C:0.00 (529;010) | - |
| A.1.21 | Transitional adjustments | 17 | 29 | GAI (1.1.6 + 1.1.8 + 1.1.1.26) | - |
| A.1.21.1 | Transitional adjustments due to grandfathered CET1 Capital instruments | 0 | 0 | C:0.00 (0226;010) | Articles 48(3) to (3), and 484 to 487 of CRR |
| A.1.21.2 | Transitional adjustments due to additional minority interests | 11 | 0 | C:0.00 (046;010) | Articles 479 and 480 of CRR |
| A.1.21.3 | Other transitional adjustments to CET1 Capital | 6 | 29 | C:0.00 (528;010) | Articles 469 to 472, 478 and 481 of CRR |
| A.2 | Additional Tier 1 Capital | 7 | 9 | 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 (5470;010) | - |
| A.2.2 | (-) Excess deduction from T2 items over T2 capital | 0 | 0 | C:0.00 (720;010) | - |
| A.2.3 | Other Additional Tier 1 Capital components and deductions | 9 | 9 | C:0.00 (698;010) + C:0.00 (790;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 | -2 | 0 | C:0.00 (660;010) + C:0.00 (680;010), + C:0.00 (730;010) | - |
| A.3 | Tier 1 Capital | 2,645 | 2,618 | C:0.00 (615;010) | Article 25 of CRR |
| A.4 | Tier 2 Capital | 462 | 395 | C:0.00 (750;010) | Article 71 of CRR |
| A.4.1 | Tier 2 Capital instruments | 412 | 369 | C:0.00 (760;010) + C:0.00 (690;010) | - |
| A.4.2 | Other Tier 2 Capital components and deductions | 12 | 12 | C:0.00 (918;010) + C:0.00 (940;010), + C:0.00 (930;010), + C:0.00 (950;010), + C:0.00 (979;010), + C:0.00 (978;010) | - |
| A.4.3 | Tier 2 transitional adjustments | 38 | 14 | C:0.00 (680;010) + C:0.00 (690;010), + C:0.00 (790;010) | - |
Capital Ratios (Transitional Period)
| Ratio | 31/12/2017 (%) | 30/06/2018 (%) | COREP Code | Regulation |
|---|---|---|---|---|
| CET1 Capital Ratio | 11.52% | 11.63% | [D:A-1/(98-A-1)] | - |
| Tier 1 Capital Ratio | 11.63% | 11.79% | GA3 (3) | - |
| Total Capital Ratio | 13.66% | 13.56% | GA3 (5) | - |
Leverage Ratio
| Category | 31/12/2017 (EUR) | 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|
| Tier 1 Capital - Transitional definition | 2,645 | 2,618 | C 47.00 (r320,c010) | Article 429 of CRR; Delegated Regulation (EU) 2015/62 |
| Tier 1 Capital - Fully phased-in definition | 2,629 | 2,589 | C 47.00 (r310,c010) | - |
| Total Leverage Ratio Exposures (Transitional) | 45,843 | 45,580 | C 47.00 (r300,c010) | - |
| Total Leverage Ratio Exposures (Fully phased-in) | 45,843 | 45,561 | C 47.00 (r290,c010) | - |
| Leverage Ratio (Transitional) | 5.8% | 5.7% | C 47.00 (r340,c010) | - |
| Leverage Ratio (Fully phased-in) | 5.7% | 5.7% | C 47.00 (r330,c010) | - |
Risk Exposure Amounts
| Risk Type | 31/12/2017 (EUR) | 30/06/2018 (EUR) | Regulation |
|---|---|---|---|
| Credit Risk | 20,285 | 20,323 | - |
| Securitisation and re-securitisations in the banking book | 312 | 266 | - |
| Contributions to the default fund of a CCP | 0 | 0 | - |
| Other credit risk | 19,972 | 20,057 | - |
| Market risk (position, foreign exchange and commodities) | 690 | 300 | - |
| Risk exposure amount for securitisation and re-securitisations in the trading book | 24 | 0 | Article 338.3 of CRR |
| Risk exposure amount for Credit Valuation Adjustment | 26 | 19 | - |
| Risk exposure amount for operational risk | 1,737 | 1,567 | - |
| Other risk exposure amounts | 0 | 0 | - |
| Total Risk Exposure Amount | 22,738 | 22,208 | - |
Profit and Loss (P&L)
| Item | 31/12/2017 (EUR) | 30/06/2018 (EUR) |
|---|---|---|
| Interest income | 632 | 309 |
| Of which debt securities income | 39 | 22 |
| Of which loans and advances income | 569 | 274 |
| Interest expenses | 142 | 59 |
| Of which deposits expenses | 60 | 21 |
| Of which debt securities issued expenses | 60 | 26 |
| Net Fee and commission income | 305 | 153 |
| 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 | 95 | 12 |
| Gains or (-) losses on financial assets and liabilities held for trading, net | 67 | 17 |
| Gains or (-) losses on financial assets and liabilities at fair value through profit or loss, net | 4 | -4 |
| Exchange differences [gain or (-) loss], net | -7 | 1 |
| Net other operating income/(expenses) | 67 | 30 |
| Total Operating Income, Net | 1,028 | 466 |
| Administrative expenses | 520 | 270 |
| Depreciation | 36 | 15 |
| Modification gains or (-) losses, net | n.a. | -1 |
| (Provisions or (-) reversal of provisions) | 1 | 1 |
| (Commitments and guarantees given) | 7 | 0 |
| (Other provisions) | -5 | 1 |
| Profit or (-) loss before tax from continuing operations | 233 | 103 |
| Profit or (-) loss after tax from continuing operations | 165 | 78 |
| Profit or (-) loss after tax from discontinued operations | 0 | 0 |
| Profit or (-) loss for the year | 165 | 78 |
| Of which attributable to owners of the parent | 159 | 75 |
Credit Risk - Standardised Approach
| Category | 31/12/2017 (EUR) | 30/06/2018 (EUR) |
|---|---|---|
| Original Exposure | 62,861 | 64,307 |
| Exposure Value | 42,043 | 42,432 |
| Risk exposure amount | 20,284 | 20,323 |
| Value adjustments and provisions | 2,293 | 2,347 |
Breakdown by Exposure Type
| Exposure Type | 31/12/2017 (EUR) | 30/06/2018 (EUR) |
|---|---|---|
| Central governments or central banks | 11,531 | 11,371 |
| Regional governments or local authorities | 235 | 216 |
| Public sector entities | 682 | 666 |
| Multilateral Development Banks | 10 | 22 |
| International Organisations | 2 | 2 |
| Institutions | 4,793 | 5,642 |
| Corporates | 21,695 | 22,183 |
| of which: SME | 6,004 | 6,145 |
| Retail | 8,242 | 8,157 |
| of which: SME | 6,046 | 5,944 |
| Secured by mortgages on immovable property | 8,071 | 8,430 |
| of which: SME | 1,324 | 1,383 |
| Exposures in default | 4,078 | 4,050 |
| Items associated with particularly high risk | 869 | 857 |
| Covered bonds | 26 | 94 |
| Collective investments undertakings (CIU) | 609 | 621 |
| Equity | 245 | 261 |
| Securitisation | 351 | 307 |
| Other exposures | 1,422 | 1,429 |
| Standardised Total | 62,861 | 64,307 |
Key Observations
-
Capital Trends:
- Own Funds decreased from EUR 3,106 million to EUR 3,012 million.
- CET1 Capital decreased from EUR 2,638 million to EUR 2,608 million.
- Tier 1 Capital decreased from EUR 2,645 million to EUR 2,618 million.
- Tier 2 Capital decreased from EUR 462 million to EUR 395 million.
-
Capital Ratios:
- CET1 Capital Ratio increased slightly from 11.52% to 11.63%.
- Tier 1 Capital Ratio increased from 11.63% to 11.79%.
- Total Capital Ratio decreased from 13.66% to 13.56%.
-
Leverage Ratio:
- Both transitional and fully phased-in leverage ratios decreased from 5.8% to 5.7%.
-
Risk Exposure:
- Total Risk Exposure Amount decreased from EUR 22,738 million to EUR 22,208 million.
- Credit risk remained relatively stable, with a slight increase in risk exposure amount.
- Market risk decreased significantly from EUR 690 million to EUR 300 million.
- Operational risk decreased from EUR 1,737 million to EUR 1,567 million.
-
P&L:
- Total Operating Income, Net decreased from EUR 1,028 million to EUR 466 million.
- Profit or (-) loss for the year also decreased from EUR 165 million to EUR 78 million.
-
Standardised Approach:
- The bank reported significant exposure in credit risk, with a large portion coming from corporates and institutions.
- Value adjustments and provisions increased slightly from EUR 2,293 million to EUR 2,347 million.
- The standardised total exposure remained high, indicating a significant portion of the bank's assets are subject to credit risk.
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