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报告摘要

2017 EU-wide Transparency Exercise Summary - Bayerische Landesbank

Core Content Overview

The document presents the results of the 2017 EU-wide Transparency Exercise for Bayerische Landesbank, including data on capital structure, capital ratios, leverage ratio, risk exposure amounts, and profit and loss (P&L). The information is categorized under different regulatory approaches, such as the Standardised Approach and Internal Models Approach (IM), and is reported for two periods: As of 31/12/2016 and As of 30/06/2017.

Capital Structure and Ratios

Own Funds (Transitional Period)

Item	Description	31/12/2016 (EUR)	30/06/2017 (EUR)	COREP Code	Regulation
A	Own Funds	10,149	9,924	C.01.00 (r010,c010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital	8,660	8,479	C.01.00 (r020,c010)	Article 50 of CRR
A.1.1	CET1 Eligible Instruments	3,888	3,888	C.01.00 (r030,c010)	Articles 26(1) (a), (b), 27–29, 36(1) (f), 42 of CRR
A.1.2	Retained Earnings	3,918	4,373	C.01.00 (r130,c010)	Articles 26(1) (c), 26(2), 36(1) (a), (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	-1,285	-897	C.01.00 (r180,c010)	Articles 4(100), 26(1) (d), 36(1) (f) of CRR
A.1.4	Other Reserves	1,705	1,705	C.01.00 (r200,c010)	Articles 4(117), 26(1) (e) of CRR
A.1.5	Funds for General Banking Risk	0	0	C.01.00 (r210,c010)	Articles 4(112), 26(1) (f), 36(1) (f) of CRR
A.1.6	Minority Interest in CET1	0	0	C.01.00 (r230,c010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to Prudential Filters	-146	-152	C.01.00 (r250,c010)	Articles 32–35, 36(1) (f) of CRR
A.1.8	Intangible Assets (including Goodwill)	-102	-86	C.01.00 (r300,c010) + C.01.00 (r340,c010)	Articles 4(113), 36(1) (b), 37 of CRR; Articles 4(115), 36(1) (b), 37 (a) of CRR
A.1.9	DTAs that rely on future profitability	-23	-41	C.01.00 (r370,c010)	Articles 36(1) (c), 38 of CRR
A.1.10	IRB Shortfall of Credit Risk Adjustments	-265	-325	C.01.00 (r380,c010)	Articles 36(1) (d), 40, 159 of CRR
A.1.11	Defined Benefit Pension Fund Assets	0	0	C.01.00 (r390,c010)	Articles 4(109), 36(1) (e), 41 of CRR
A.1.12	Reciprocal Cross Holdings in CET1	0	0	C.01.00 (r430,c010)	Articles 4(122), 36(1) (g), 44 of CRR
A.1.13	Excess Deduction from AT1 Items over AT1 Capital	-63	-23	C.01.00 (r440,c010)	Article 36(1) (d) of CRR
A.1.14	Deductions for Assets with Alternative Risk Weight	0	0	C.01.00 (r450,c010) + ... + C.01.00 (r472,c010)	Articles 4(36), 36(1) (i), 89–91 of CRR; Articles 36(1) (k) (i), (iv), (v), and 243(1) (l), 258, 379(3), 153(8), 155(4) of CRR
A.1.15	Holdings of CET1 Capital Instruments	0	0	C.01.00 (r460,c010)	Articles 36(1) (h), 243(1) (b), 244(1) (b), 258 of CRR
A.1.16	Deductible DTAs	0	0	C.01.00 (r480,c010)	Articles 4(27), 36(1) (h), 43–46, 49(2), (3), 79 of CRR
A.1.17	Holdings of CET1 Instruments with Significant Investment	0	0	C.01.00 (r490,c010)	Articles 36(1) (c), 38; 48(1) (a), 48(2) of CRR
A.1.18	Excess over 17.65% Threshold	0	0	C.01.00 (r510,c010)	Article 48 of CRR
A.1.19	Additional Deductions under Article 3 CRR	0	0	C.01.00 (r520,c010)	Article 3 CRR
A.1.20	CET1 Capital Elements or Deductions - Other	0	0	C.01.00 (r529,c010)	-
A.1.21	Transitional Adjustments	1,034	36	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Grandfathered CET1 Instruments	1,000	0	C.01.00 (r220,c010)	Articles 48(3)–(3), and 484–487 of CRR
A.1.21.2	Additional Minority Interests	0	0	C.01.00 (r240,c010)	Articles 479, 480 of CRR
A.1.21.3	Other Transitional Adjustments	34	36	C.01.00 (r520,c010)	Articles 469–472, 478, 481 of CRR

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2016	As of 30/06/2017
CET1 Capital Ratio	13.28%	13.32%
Tier 1 Capital Ratio	13.28%	13.32%
Total Capital Ratio	15.56%	15.60%

CET1 Capital Fully Loaded

Item	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
CET1 Capital	7,689	8,465
CET1 Capital Ratio	11.79%	13.30%

Leverage Ratio

Item	As of 31/12/2016	As of 30/06/2017
Tier 1 Capital (Transitional)	8,660	8,479
Tier 1 Capital (Fully Phased-In)	7,689	8,465
Total Leverage Ratio Exposures (Transitional)	227,058	236,733
Total Leverage Ratio Exposures (Fully Phased-In)	227,005	236,701
Leverage Ratio (Transitional)	3.8%	3.6%
Leverage Ratio (Fully Phased-In)	3.4%	3.6%

Risk Exposure Amounts

Risk Type	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Credit Risk	56,958	55,749
Securitisation and Re-securitisations (Banking Book)	364	411
Contributions to Default Fund of a CCP	96	89
Other Credit Risk	56,498	55,249
Market Risk (Position, FX, Commodities)	2,986	3,155
Total Risk Exposure Amount	65,206	63,632

Profit and Loss (P&L)

Item	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Interest Income	6,483	3,212
Debt Securities Income	219	100
Loans and Advances Income	3,691	1,736
Interest Expenses	5,019	2,381
Deposits Expenses	1,753	724
Debt Securities Issued Expenses	581	300
Dividend Income	18	17
Net Fee and Commission Income	296	141
Gains/Losses on Derecognition	246	8
Gains/Losses on Trading Financial Assets	170	5
Gains/Losses on FVTPL Instruments	-28	139
Gains/Losses on Hedge Accounting	-80	-93
Exchange Differences	0	0
Net Other Operating Income/(Expenses)	-54	-113
Total Operating Income, Net	2,032	936
Administrative Expenses	1,221	596
Depreciation	43	18
Provisions/Reversal of Provisions	-54	-29
Commitments and Guarantees Given	-1	-17
Other Provisions	-53	-12
Profit or Loss Before Tax (Continuing Operations)	766	432
Profit or Loss After Tax (Continuing Operations)	607	346
Profit or Loss for the Year	607	346

Credit Risk - Standardised Approach

Item	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Total Risk Exposure Amount	40,459	40,516
Value Adjustments and Provisions	21	19

Breakdown by Sector

Sector	Original Exposure (EUR)	Exposure Value (EUR)	Risk Exposure Amount (EUR)	Value Adjustments and Provisions (EUR)
Central Governments or Central Banks	311	331	692	-
Regional Governments or Local Authorities	145	6,075	1	-
Public Sector Entities	276	193	24	-
Multilateral Development Banks	0	0	0	-
International Organisations	0	0	0	-
Institutions	24,251	22,241	70	-
Corporates	3,355	537	535	-
SME Corporates	261	160	159	-
Retail	8,096	842	615	-
SME Retail	276	91	52	-
Secured by Mortgages on Immovable Property	468	468	166	-
SME Mortgages	11	11	5	-
Exposures in Default	91	73	99	17
Items with Particularly High Risk	392	392	588	-
Covered Bonds	0	0	0	-
Claims on Institutions with ST Credit Assessment	0	0	0	-
Collective Investments Undertakings (CIU)	2	2	1	-
Equity	74	74	141	-
Other Exposures	88	88	88	-

Key Observations

Capital Structure: The bank reported a decrease in own funds from 10,149 million EUR to 9,924 million EUR over the period, with CET1 capital slightly declining from 8,660 million EUR to 8,479 million EUR.
Capital Ratios: The CET1 capital ratio increased from 13.28% to 13.32%, while the total capital ratio increased from 15.56% to 15.60% during the transitional period.
Leverage Ratio: The leverage ratio under the transitional definition slightly decreased from 3.8% to 3.6%, while the fully phased-in definition increased from 3.4% to 3.6%.
Risk Exposure: The total risk exposure amount slightly decreased from 65,206 million EUR to 63,632 million EUR, with a decrease in credit risk and an increase in market risk.
P&L Performance: The bank experienced a significant drop in net operating income from 2,032 million EUR to 936 million EUR, and a decline in profit after tax from 607 million EUR to 346 million EUR.
Credit Risk: The standardised approach shows a slight increase in total risk exposure amount from 40,459 million EUR to 40,516 million EUR, with a decrease in value adjustments and provisions from 21 million EUR to 19 million EUR.

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