EBA欧洲银行-ES_549300OLBL49CW8CT155_TR_2017_12页_733kb
报告摘要
2017 EU-wide Transparency Exercise Summary: Ibercaja Banco
Core Information
- Bank Name: Ibercaja Banco
- LEI Code: 549300OLBL49CW8CT155
- Country Code: ES (Spain)
- Reporting Period: As of 31/12/2016 and 30/06/2017
Capital Structure (Transitional Period)
Own Funds
| Category |
31/12/2016 (mln EUR) |
30/06/2017 (mln EUR) |
| A: Own Funds |
3,296 |
3,040 |
| A.1: CET1 Capital |
2,779 |
2,534 |
| A.1.1: CET1 Eligible Instruments |
2,144 |
2,144 |
| A.1.2: Retained Earnings |
570 |
595 |
| A.1.3: Accumulated Other Comprehensive Income |
250 |
203 |
| A.1.4: Other Reserves |
3 |
3 |
| A.1.5: Funds for General Banking Risk |
0 |
0 |
| A.1.6: Minority Interest in CET1 |
0 |
0 |
| A.1.7: Adjustments due to Prudential Filters |
0 |
0 |
| A.1.8: Intangible Assets (Goodwill) |
-214 |
-210 |
| A.1.9: DTA Relating to Future Profitability |
-404 |
-386 |
| A.1.10: IRB Shortfall of Credit Risk Adjustments |
0 |
0 |
| A.1.11: Defined Benefit Pension Fund Assets |
0 |
0 |
| A.1.12: Reciprocal Cross Holdings |
0 |
0 |
| A.1.13: Excess Deduction from ATI Items |
-85 |
-42 |
| A.1.14: Deductions from Assets with 1.250% Risk Weight |
0 |
0 |
| A.1.14.1: Deductions from Securitisation Positions |
0 |
0 |
| A.1.15: Holdings of CET1 Capital Instruments (Non-significant Investment) |
0 |
0 |
| A.1.16: Deductible DTAs Relating to Future Profitability |
0 |
0 |
| A.1.17: Holdings of CET1 Capital Instruments (Significant Investment) |
0 |
0 |
| A.1.18: Excess over 17.65% Threshold |
0 |
0 |
| A.1.19: Additional Deductions due to Article 3 CRR |
0 |
0 |
| A.1.20: CET1 Capital Elements or Deductions - Other |
0 |
0 |
| A.1.21: Transitional Adjustments |
514 |
226 |
| A.1.21.1: Grandfathered CET1 Instruments |
224 |
0 |
| A.1.21.2: Additional Minority Interests |
0 |
0 |
| A.1.21.3: Other Transitional Adjustments |
291 |
226 |
Capital Ratios (Transitional Period)
- CET1 Capital Ratio: 12.00% (31/12/2016) → 11.06% (30/06/2017)
- Tier 1 Capital Ratio: 12.00% (31/12/2016) → 11.06% (30/06/2017)
- Total Capital Ratio: 14.23% (31/12/2016) → 13.27% (30/06/2017)
Capital Structure (Fully Loaded)
| Category |
31/12/2016 (mln EUR) |
30/06/2017 (mln EUR) |
| A.1: CET1 Capital (Fully Loaded) |
2,350 |
2,350 |
| A.3: Tier 1 Capital (Fully Loaded) |
2,779 |
2,534 |
| A.4: Tier 2 Capital (Fully Loaded) |
517 |
506 |
Risk Exposure Amounts
| Risk Exposure |
31/12/2016 (mln EUR) |
30/06/2017 (mln EUR) |
| Credit Risk |
21,660 |
21,369 |
| Securitisation Risk |
164 |
151 |
| Operational Risk |
1,470 |
1,470 |
| Total Risk Exposure Amount |
23,169 |
22,909 |
Leverage Ratio
| Leverage Ratio |
31/12/2016 (%) |
30/06/2017 (%) |
| Tier 1 Capital (Transitional Definition) |
5.4% |
5.0% |
| Tier 1 Capital (Fully Phased-in Definition) |
4.6% |
4.7% |
Profit and Loss (P&L) Summary
| P&L Item |
31/12/2016 (mln EUR) |
30/06/2017 (mln EUR) |
| Interest Income |
671 |
287 |
| Interest Expenses |
234 |
64 |
| Net Fee and Commission Income |
359 |
190 |
| Gains/Losses on Derecognition |
51 |
42 |
| Gains/Losses on Financial Assets (Trading) |
16 |
1 |
| Gains/Losses on Hedge Accounting |
1 |
1 |
| Net Other Operating Income/(Expenses) |
25 |
-5 |
| Total Operating Income, Net |
902 |
463 |
| Administrative Expenses |
597 |
367 |
| Depreciation |
51 |
25 |
| Provisions/Reversals |
96 |
16 |
| Impairment/Reversals (Financial Assets) |
286 |
79 |
| Impairment/Reversals (Loans and Receivables) |
623 |
67 |
| Profit/Loss Before Tax from Continuing Operations |
71 |
56 |
| Profit/Loss After Tax from Continuing Operations |
143 |
42 |
Market Risk
- Total Risk Exposure Amount: 0 (as of 31/12/2016 and 30/06/2017)
- VaR and Stressed VaR: All values are 0
- Incremental Default and Migration Risk Capital Charge: 0
- All Price Risks Capital Charge for CTP: 0
Credit Risk - Standardised Approach
| Category |
31/12/2016 (mln EUR) |
30/06/2017 (mln EUR) |
| Original Exposure |
56,263 |
55,081 |
| Exposure Value |
56,263 |
55,081 |
| Risk Exposure Amount |
21,660 |
21,369 |
| Value Adjustments and Provisions |
2,023 |
1,992 |
Credit Risk - IRB Approach
- IRB Total Risk Exposure Amount: 0 (as of 31/12/2016 and 30/06/2017)
- Original Exposure: 0
- Exposure Value: 0
- Risk Exposure Amount: 0
- Value Adjustments and Provisions: 0
Sovereign Exposure
As of 31/12/2016
| Category |
Financial Assets (Carrying Amount) |
Memo: Breakdown by Accounting Portfolio |
| Total - All Countries |
9,398.8 |
Held for Trading: 504.3; Designated at FVPL: 0.4; Available-for-sale: 0.4; Loans and Receivables: 4,355.8; Held-to-maturity: 504.3; Other: 4,538.2 |
As of 30/06/2017
| Category |
Financial Assets (Carrying Amount) |
Memo: Breakdown by Accounting Portfolio |
| Total - All Countries |
8,163.9 |
Held for Trading: 453.5; Designated at FVPL: 0.2; Available-for-sale: 0.2; Loans and Receivables: 3,612.1; Held-to-maturity: 453.5; Other: 4,098.1 |
Key Regulatory References
- CET1 Capital: Articles 26(1) points (a)-(e), 36(1) points (b)-(f), 42, 48, 483-487 of CRR
- Tier 2 Capital: Article 71 of CRR
- Leverage Ratio: Article 429 of CRR and Delegated Regulation (EU) 2015/62
- Sovereign Exposure: Paragraph 41 (b) of Annex V of ITS on Supervisory Reporting
Main Observations
- Ibercaja Banco reported a decline in own funds from 3,296 mln EUR to 3,040 mln EUR over the reporting period.
- CET1 capital decreased from 2,779 mln EUR to 2,534 mln EUR, resulting in a lower CET1 capital ratio (from 12.00% to 11.06%).
- The leverage ratio also declined, from 5.4% to 5.0%, using the transitional definition of Tier 1 capital.
- The bank reported no market risk exposure, with all VaR, Stressed VaR, and capital charges at 0.
- Credit risk under the standardised approach remained significant, with a total risk exposure amount of 21,660 mln EUR as of 31/12/2016.
- Sovereign exposure remained low, with total financial assets reported at 9,398.8 mln EUR (31/12/2016) and 8,163.9 mln EUR (30/06/2017).
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