EBA欧洲银行-CY_CXUHEGU3MADZ2CEV7C11_TR_2018_20页_2mb

报告摘要

2018 EU-wide Transparency Exercise Summary - Hellenic Bank Public Company Ltd

Core Information

Bank Name: Hellenic Bank Public Company Ltd
LEI Code: CXUHEGU3MADZ2CEV7C11
Country Code: CY (Cyprus)
Reporting Period:
- As of 31/12/2017
- As of 30/06/2018

Own Funds (Transitional Period)

Item	Description	31/12/2017	30/06/2018	COREP Code	Regulation
A	Own Funds	611	615	C.01.00 (010),010	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	483	485	C.01.00 (020),010	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	615	615	C.01.00 (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	-401	-403	C.01.00 (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	56	31	C.01.00 (180),010	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	260	260	C.01.00 (200),010	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C.01.00 (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 capital	0	0	C.01.00 (230),010	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	-9	-7	C.01.00 (250),010	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	(-) Intangible assets (including Goodwill)	-36	-37	C.01.00 (300),010 + C.01.00 (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 and do not arise from temporary differences net of associated DTIs	-12	-12	C.01.00 (370),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.01.00 (380),010	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	(-) Defined benefit pension fund assets	0	0	C.01.00 (390),010	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	(-) Reciprocal cross holdings in CET1 Capital	0	0	C.01.00 (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.01.00 (440),010	Articles 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.01.00 (450),010 + C.01.00 (460),010 + C.01.00 (470),010 + C.01.00 (471),010 + C.01.00 (472),010	Articles 4(196), 36(1) point (k) and 89 to 91 of CRR. Articles 36(1) point (k) (i), 24(3) point (j), 34(4) point (k) and 238 of CRR. Articles 36(1) point (k) (i) and 37(3) of CRR. Articles 36(1) point (k) (iv) and 153(8) of CRR and Articles 36(1) point (k) (i) and 155(4) of CRR
A.1.15	Of which: from securitisation positions (-)	0	0	C.01.00 (460),010	Articles 36(1) point (h) (i), 24(3) point (j), 24(4) point (k) and 258 of CRR
A.1.16	(-) Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C.01.00 (480),010	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.17	(-) Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C.01.00 (490),010	Articles 36(1) point (c) and 38. Articles 4(1) point (a) and 48(2) of CRR
A.1.18	(-) Holdings of CET1 capital instruments of financial sector entities where the institution has a significant investment	0	0	C.01.00 (500),010	Articles 4(27), 36(1) point (i), 43, 45, 47, 48(1) point (b), 49(1) to (3) and 79 of CRR
A.1.19	(-) Amount exceeding the 17.65% threshold	0	0	C.01.00 (518),010	Article 48 of CRR
A.1.20	CET1 capital elements or deductions - other	0	0	C.01.00 (524),010	Article 3 CR
A.1.21	Transitional adjustments	10	38	GAI (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C.01.00 (228),010	Articles 48(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	0	0	C.01.00 (240),010	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	10	38	C.01.00 (528),010	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital (net of deductions and after transitional adjustments)	122	130	C.01.00 (538),010	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	130	130	C.01.00 (549),010 + C.01.00 (670),010	-
A.2.2	(-) Excess deduction from T2 items over T2 capital	0	0	C.01.00 (779),010	-
A.2.3	Other Additional Tier 1 Capital components and deductions	0	0	C.01.00 (689),010 + C.01.00 (780),010 + C.01.00 (770),010 + C.01.00 (790),010 + C.01.00 (744),010 + C.01.00 (748),010	-
A.2.4	Additional Tier 1 transitional adjustments	-7	0	C.01.00 (669),010 + C.01.00 (680),010 + C.01.00 (770),010	-
A.3	Tier 1 Capital (net of deductions and after transitional adjustments)	605	614	C.01.00 (615),010	Article 25 of CRR
A.4	Tier 2 Capital (net of deductions and after transitional adjustments)	5	0	C.01.00 (778),010	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	1	0	C.01.00 (796),010 + C.01.00 (890),010	-
A.4.2	Other Tier 2 Capital components and deductions	0	0	C.01.00 (918),010 + C.01.00 (920),010 + C.01.00 (930),010 + C.01.00 (940),010 + C.01.00 (950),010 + C.01.00 (979),010 + C.01.00 (978),010	-
A.4.3	Tier 2 transitional adjustments	4	0	C.01.01 (888),010 + C.01.01 (960),010 + C.01.01 (966),010	-

Capital Ratios (Transitional Period)

Item	Description	31/12/2017	30/06/2018
C.1	Common Equity Tier 1 Capital Ratio	14.12%	13.73%
C.2	Tier 1 Capital Ratio	17.71%	17.40%
C.3	Total Capital Ratio	17.86%	17.41%

Own Funds Fully Loaded

Item	Description	31/12/2017	30/06/2018
D	Common Equity Tier 1 Capital (fully loaded)	473	447
E	Common Equity Tier 1 Capital Ratio (fully loaded)	13.84%	12.81%

Memo Items (Adjustments due to IFRS 9 Transitional Arrangements)

Item	Description	31/12/2017	30/06/2018
F	Adjustments to CET1	-	38
F	Adjustments to AT1	-	0
F	Adjustments to T2	-	0
F	Adjustments included in RWAs	-	44

Leverage Ratio

Item	Description	31/12/2017	30/06/2018
A.1	Tier 1 capital - transitional definition	605	614
A.2	Tier 1 capital - fully phased-in definition	603	576
B.1	Total leverage ratio exposures - using transitional definition of Tier 1 capital	7,045	7,153
B.2	Total leverage ratio exposures - using fully phased-in definition of Tier 1 capital	7,042	7,151
C.1	Leverage ratio - using transitional definition of Tier 1 capital	8.6%	8.6%
C.2	Leverage ratio - using fully phased-in definition of Tier 1 capital	8.6%	8.1%

Risk Exposure Amounts

Item	Description	31/12/2017
Risk exposure amounts for credit risk	3,006	3,119
Risk exposure amount for securitisation and re-securitisations in the banking book	2	2
Risk exposure amount for contributions to the default fund of a CCP	0	0
Risk exposure amount Other credit risk	3,004	3,117
Risk exposure amount for position, foreign exchange and commodities (Market risk)	4	1
of which: Risk exposure amount for securitisation and re-securitisations in the trading book	0	0
Risk exposure amount for Credit Valuation Adjustment	1	0
Risk exposure amount for operational risk	409	409
Other risk exposure amounts	0	0
Total Risk Exposure Amount	3,420	3,530

Profit and Loss (P&L)

Item	Description	31/12/2017
Interest income	166	73
Of which debt securities income	24	11
Of which loans and advances income	129	56
Interest expenses	35	16
Of which deposits expenses	24	11
Of which debt securities issued expenses	0	0
Expenses on share capital repayable on demand	0	0
Dividend income	4	0
Net Fee and commission income	48	23
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	7	21
Gains or (-) losses on financial assets and liabilities held for trading, net	2	1
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss, net	0	0
Gains or (-) losses from hedge accounting, net	0	0
Exchange differences [gain or (-) loss], net	9	4
Net other operating income/(expenses)	23	-3
TOTAL OPERATING INCOME, NET	225	103
(Administrative expenses)	181	71
(Depreciation)	8	5
Modification gains or (-) losses, net	n.a.	-5
(Provisions or (-) reversal of provisions)	-3	0
(Commitments and guarantees given)	-3	0
(Other provisions)	0	0
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	-48	36
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	-44	33
Profit or (-) loss after tax from discontinued operations	0	0
PROFIT OR (-) LOSS FOR THE YEAR	-44	33
Of which attributable to owners of the parent	-44	33

Market Risk

Item	Description	31/12/2017
Traded Debt Instruments	3	1
Of which: General risk	3	1
Of which: Specific risk	0	0
Equities	1	0
of which: General risk	0	0
of which: Specific risk	0	0
Foreign exchange risk	0	0
Commodities risk	0	0
Total Risk Exposure Amount	4	1

Credit Risk - Standardised Approach

Item	Description	31/12/2017
Risk exposure amount for credit risk	3,006	3,119
Risk exposure amount for securitisation and re-securitisations in the banking book	2	2
Risk exposure amount for contributions to the default fund of a CCP	0	0
Risk exposure amount Other credit risk	3,004	3,117
Risk exposure amount for position, foreign exchange and commodities (Market risk)	4	1
of which: Risk exposure amount for securitisation and re-securitisations in the trading book	0	0
Risk exposure amount for Credit Valuation Adjustment	1	0
Risk exposure amount for operational risk	409	409
Other risk exposure amounts	0	0
Total Risk Exposure Amount	3,420	3,530

Summary of Key Trends

CET1 Capital: Increased from 483 mln EUR to 485 mln EUR (transitional), but decreased from 473 mln EUR to 447 mln EUR (fully loaded).
Tier 1 Capital: Increased from 605 mln EUR to 614 mln EUR (transitional).
Tier 2 Capital: Decreased from 5 mln EUR to 0 mln EUR.
Capital Ratios: CET1 ratio decreased from 14.12% to 13.73%, Tier 1 ratio from 17.71% to 17.40%, and Total Capital ratio from 17.86% to 17.41%.
Leverage Ratio: Decreased from 8.6% to 8.1% using fully phased-in definition.
Profit and Loss: Net operating income decreased from 225 mln EUR to 103 mln EUR, with a significant increase in net loss after tax from -44 mln EUR to 33 mln EUR.
Risk Exposure Amounts: Increased from 3,420 mln EUR to 3,530 mln EUR.
Market Risk: Minimal exposure, with a total of 4 mln EUR as of 31/12/2017 and 1 mln EUR as of 30/06/2018.