EBA欧洲银行-IS_RIL4VBPDB0M7Z3KXSF19_TR_2018_20页_2mb

报告摘要

2018 EU-wide Transparency Exercise Summary - Arion banki hf

Core Information

Bank Name: Arion banki hf
LEI Code: RIL4VBPDB0M7Z3KXSF19
Country Code: IS (Iceland)

Own Funds - Transitional Period

Category	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)	COREP Code	Regulation
A - Own Funds	1,464	1,413	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
A.1 - CET1 Capital (net of deductions)	1,438	1,407	C:0.00 (020;010)	Article 50 of CRR
A.1.1 - Capital instruments eligible as CET1	566	438	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	1,062	1,057	C:0.00 (130;010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3 - Accumulated Other Comprehensive Income	-40	-5	C:0.00 (180;010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4 - Other Reserves	157	120	C:0.00 (300;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	0	0	C:0.00 (230;010)	Article 84 of CRR
A.1.7 - Adjustments to CET1 due to prudential fibers	2	-8	C:0.00 (255;010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8 - Intangible assets (including goodwill)	-107	-91	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 - TFAs that rely on future profitability	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	0	0	C:0.00 (380;010)	Articles 36(1) point (b), 40 and 159 of CRR
A.1.11 - Defined benefit pension fund assets	0	0	C:0.00 (390;010)	Articles 4(109), 36(1) point (a) and 41 of CRR
A.1.12 - Reciprocal cross holdings	0	0	C:0.00 (430;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 (440;010)	Article 36(1) point (g) of CRR
A.1.14 - Deductions related to assets with 1.250% risk weight	0	0	C:0.00 (450;010) + C:0.00 (460;010), C:0.00 (470;010), and C:0.00 (471;010)	Articles 4(36), 36(1) point (b) and 89 to 91 of CRR. Articles 36(1) point (b), 74(3) 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 instruments with insignificant investment	0	0	C:0.00 (460;010)	Articles 36(1) point (b), 24(3) point (b), 24(4) point (b) and 258 of CRR
A.1.16 - Deductible DTAs that rely on future profitability	-3	-4	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 instruments with 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 17.65% threshold	0	0	C:0.00 (510;010)	Article 48 of CRR
A.1.19 - Additional deductions of CET1 due to Article 3 CRR	-1	0	C:0.00 (524;010)	Article 3 CRR
A.1.20 - CET1 capital elements or deductions - other	-199	-99	C:0.00 (529;010)	-
A.1.21 - Transitional adjustments	0	0	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
A.1.21.1 - Transitional adjustments due to grandfathered CET1 instruments	0	0	C:0.00 (226;010)	Articles 48(1) point (a), and 484 to 487 of CRR
A.1.21.2 - Transitional adjustments due to additional minority interests	0	0	C:0.00 (246;010)	Articles 479 and 480 of CRR
A.1.21.3 - Other transitional adjustments to CET1	0	0	C:0.00 (528;010)	Articles 469 to 472, 478 and 481 of CRR
A.2 - Additional Tier 1 Capital	1	6	C:0.00 (530;010)	Article 61 of CRR
A.3 - Tier 1 Capital	1,439	1,413	C:0.00 (615;010)	Article 25 of CRR
A.4 - Tier 2 Capital	25	0	C:0.00 (750;010)	Article 71 of CRR

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2017 (%)	As of 30/06/2018 (%)	COREP Code	Regulation
CET1 Capital Ratio	23.56%	21.82%	GA3 (1)	-
Tier 1 Capital Ratio	23.57%	21.91%	GA3 (3)	-
Total Capital Ratio	23.99%	21.91%	GA3 (5)	-

Leverage Ratio

Category	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)	COREP Code	Regulation
Tier 1 Capital - Transitional Definition	1,439	1,413	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62
Tier 1 Capital - Fully Phased-in Definition	1,439	1,413	C 47.00 (r310,c010)	-
Total Leverage Ratio Exposures - Transitional	9,368	9,884	C 47.00 (r300,c010)	-
Total Leverage Ratio Exposures - Fully Phased-in	9,368	9,884	C 47.00 (r290,c010)	-
Leverage Ratio - Transitional	15.4%	14.3%	C 47.00 (r340,c010)	-
Leverage Ratio - Fully Phased-in	15.4%	14.3%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Risk Type	As of 31/12/2017 (mIn EUR)	As of 30/06/2018 (mIn EUR)
Credit Risk	5,315	5,550
Securitisation and re-securitisations in the banking book	0	0
Contributions to the default fund of a CCP	0	0
Other credit risk	5,315	5,550
Market Risk (Position, foreign exchange, commodities)	83	181
Credit Valuation Adjustment	20	22
Operational Risk	685	697
Other risk exposure amounts	0	0
Total Risk Exposure Amount	6,102	6,450

Profit and Loss (P&L)

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Interest Income	461	231
Of which debt securities income	16	3
Of which loans and advances income	432	224
Interest Expenses	223	113
Of which deposits expenses	101	52
Of which debt securities issued expenses	115	61
Dividend Income	3	25
Net Fee and Commission Income	122	65
Gains or (-) losses on derecognition of financial assets and liabilities	17	6
Gains or (-) losses on financial assets and liabilities held for trading	-2	5
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss	25	-8
Gains or (-) losses from hedge accounting	6	-3
Exchange Differences	1	0
Net Other Operating Income/(Expenses)	37	14
Total Operating Income, Net	446	221
Administrative Expenses	246	147
Depreciation	17	9
Modification Gains or (-) Losses	n.a.	0
Provisions or (-) Reversal of Provisions	0	0
Commitments and Guarantees Given	0	0
Profit or (-) Loss Before Tax from Continuing Operations	163	57
Profit or (-) Loss After Tax from Continuing Operations	116	40
Profit or (-) Loss from Discontinued Operations	-2	1
Profit or (-) Loss for the Year	115	41
Of which attributable to owners of the parent	115	36

Credit Risk - Standardised Approach

Category	As of 31/12/2017 (€ million EUR)	As of 30/06/2018 (€ million EUR)	Risk Exposure Amount	Value Adjustments and Provisions
Central Governments or Central Banks	1,383	1,155	1,369	960
Regional Governments or Local Authorities	72	72	47	55
Public Sector Entities	3	3	3	2
Multilateral Development Banks	5	25	5	25
Institutions	945	1,064	892	1,004
Corporates	3,441	3,662	2,912	3,084
Retail	1,214	1,263	1,017	1,034
Secured by Mortgages on Immovable Property	2,520	2,724	2,444	2,638
Exposures in Default	293	259	135	119
Items Associated with Particularly High Risk	34	26	34	26
Standardised Total	10,218	10,566	5,315	5,550

Summary of Key Information

Own Funds decreased from 1,464 mln EUR (31/12/2017) to 1,413 mln EUR (30/06/2018), with CET1 capital decreasing from 1,438 mln EUR to 1,407 mln EUR.
Capital Ratios also showed a decline: CET1 capital ratio dropped from 23.56% to 21.82%, Tier 1 capital ratio from 23.57% to 21.91%, and total capital ratio from 23.99% to 21.91%.
Leverage Ratio decreased from 15.4% to 14.3% for both transitional and fully phased-in definitions.
Risk Exposure Amounts increased from 6,102 mln EUR (31/12/2017) to 6,450 mln EUR (30/06/2018), primarily due to an increase in credit risk exposure from 5,315 mln EUR to 5,550 mln EUR.
P&L showed a significant decline, with total operating income decreasing from 446 mln EUR to 221 mln EUR, and profit after tax from continuing operations dropping from 116 mln EUR to 40 mln EUR.
Credit Risk under the standardised approach increased from 10,218 mln EUR to 10,566 mln EUR, with credit risk exposure rising from 5,315 mln EUR to 5,550 mln EUR.

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