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2017 EU-wide Transparency Exercise Summary

Core Content Overview

The document presents the results of the 2017 EU-wide Transparency Exercise for N.V. Bank Nederlandse Gemeenten, including capital structure, leverage ratio, risk exposure amounts, and P&L (Profit and Loss) data. The information is organized into multiple sections, each focusing on a specific aspect of banking transparency and regulatory compliance.

Key Financial Indicators

Own Funds - Transitional Period

• Total Own Funds: Increased from 3,933 mln EUR (as of 31/12/2016) to 4,269 mln EUR (as of 30/06/2017).
• CET1 Capital: Increased from 3,200 mln EUR to 3,536 mln EUR.
  • CET1 Capital Elements:
    • Capital instruments eligible as CET1: No change at 146 mln EUR.
    • Retained earnings: Increased from 2,960 mln EUR to 3,220 mln EUR.
    • Accumulated other comprehensive income: Increased from 278 mln EUR to 425 mln EUR.
    • Adjustments to CET1 due to prudential filters: Decreased from -54 mln EUR to -172 mln EUR.
  • Additional Tier 1 Capital: Remained at 733 mln EUR.
  • Tier 1 Capital: Increased from 3,933 mln EUR to 4,269 mln EUR.
  • Tier 2 Capital: Remained at 0 mln EUR.

Capital Ratios - Transitional Period

• Common Equity Tier 1 (CET1) Ratio: Increased from 25.96% to 29.83%.
• Tier 1 Capital Ratio: Increased from 31.91% to 36.02%.
• Total Capital Ratio: Increased from 31.91% to 36.02%.

CET1 Capital Fully Loaded

• CET1 Capital (fully loaded): Increased from 3,301 mln EUR to 3,590 mln EUR.
• CET1 Capital Ratio (fully loaded): Increased from 26.77% to 30.30%.

Leverage Ratio

• Leverage ratio - transitional definition: Increased from 3.0% to 3.3%.
• Leverage ratio - fully phased-in definition: Increased from 3.0% to 3.4%.
• Total leverage ratio exposures: Decreased from 132,504 mln EUR to 127,728 mln EUR using the transitional definition, and from 132,605 mln EUR to 127,783 mln EUR using the fully phased-in definition.

Risk Exposure Amounts

• Total Risk Exposure Amount: Decreased from 12,327 mln EUR (31/12/2016) to 11,851 mln EUR (30/06/2017).
• Credit Risk Exposure: Decreased from 10,012 mln EUR to 9,696 mln EUR.
• Securitisation and re-securitisations in the banking book: Decreased from 1,303 mln EUR to 1,149 mln EUR.
• Market Risk Exposure:
  • Foreign exchange risk: Increased from 113 mln EUR to 139 mln EUR.
  • Commodities risk: Remained at 0 mln EUR.
  • Total market risk exposure: Increased from 113 mln EUR to 139 mln EUR.

Profit and Loss (P&L)

• Total Operating Income, Net: Decreased from 549 mln EUR to 366 mln EUR.
• Net Fee and Commission Income: Decreased from 24 mln EUR to 11 mln EUR.
• Gains or losses on financial assets and liabilities:
  • Trading: Increased from -515 mln EUR to 108 mln EUR.
  • Fair value through profit or loss: Decreased from 502 mln EUR to -54 mln EUR.
  • Hedge accounting: Increased from 33 mln EUR to 40 mln EUR.
• Net other operating income/(expenses): Decreased from 2 mln EUR to 1 mln EUR.
• Profit or loss after tax from continuing operations: Decreased from 369 mln EUR to 242 mln EUR.
• Profit or loss for the year: Decreased from 369 mln EUR to 242 mln EUR.

Credit Risk - Standardised Approach

Credit Risk Exposure by Counterparty Type

• Central governments or central banks: Decreased from 14,946 mln EUR to 13,884 mln EUR.
• Regional governments or local authorities: Decreased from 37,701 mln EUR to 36,840 mln EUR.
• Public sector entities: Decreased from 3,221 mln EUR to 3,193 mln EUR.
• Corporates: Decreased from 62,956 mln EUR to 62,685 mln EUR.
• SMEs: Decreased from 14,582 mln EUR to 14,340 mln EUR.
• Exposures in default: Decreased from 138 mln EUR to 221 mln EUR.
• Covered bonds: Decreased from 1,819 mln EUR to 1,671 mln EUR.
• Securitisation: Decreased from 3,750 mln EUR to 3,492 mln EUR.
• Other exposures: Decreased from 14,967 mln EUR to 12,332 mln EUR.

Risk Exposure Amount by Country

• Netherlands:
  • Total Risk Exposure Amount: Decreased from 157,416 mln EUR to 152,917 mln EUR.
• United Kingdom:
  • Total Risk Exposure Amount: Decreased from 1,068 mln EUR to 1,106 mln EUR.
• France:
  • Total Risk Exposure Amount: Decreased from 1,068 mln EUR to 1,106 mln EUR.

Key Information and Regulations

• The data is reported in accordance with CRR (Capital Requirements Regulation).
• CET1 Capital is subject to transitional adjustments and prudential filters.
• Leverage ratios are calculated based on transitional and fully phased-in definitions of Tier 1 capital.
• Risk exposure amounts include credit risk, market risk, and operational risk, with specific breakdowns for securitisation, foreign exchange, and commodities.
• Value adjustments and provisions are reported separately and vary by country and counterparty type.
• Securitisation exposures are excluded from value adjustments and provisions in some countries.

Summary of Changes

• Capital levels increased across most categories, particularly CET1 and Tier 1 capital.
• Risk exposure decreased overall, with notable reductions in credit and securitisation risk.
• Leverage ratios improved slightly using both transitional and fully phased-in definitions.
• Profit and loss decreased, with significant changes in trading and fair value through profit or loss items.