EBA欧洲银行-ES_95980020140005986047_TR_2015_21页_3mb

报告摘要

2015 EU-wide Transparency Exercise Summary

Core Content

The document outlines the results of the 2015 EU-wide Transparency Exercise for Abanca Holding Hispania, detailing its capital structure, risk exposure, and profit and loss (P&L) figures under the Capital Requirements Regulation (CRR). It also includes data on sovereign exposures, with a focus on the Standardised and IRB (Internal Ratings-Based) approaches for credit risk assessment.

Key Information

Capital Structure

Capital Component	As of 31/12/2014 (EUR mln)	As of 30/06/2015 (EUR mln)	COREP Code	Regulation
Own Funds	3,338	3,390	CA1 (1)	Articles 4(118) and 72 of CRR
CET1 Capital	3,177	3,154	CA1 (1.1.1)	Article 50 of CRR
CET1 Capital Instruments	388	363	CA1 (1.1.1.1)	Articles 26(1) (a) and (b), 27 to 29, 36(1) (f) and 42 of CRR
Retained Earnings	2,751	52	CA1 (1.1.1.2)	Articles 26(1) (c), 26(2), 36(1) (a) and (f) of CRR
Accumulated Other Comprehensive Income	-36	-198	CA1 (1.1.1.3)	Articles 4(100), 26(1) (d), 36(1) (f) of CRR
Other Reserves	136	2,906	CA1 (1.1.1.4)	Articles 4(117) and 26(1) (e) of CRR
Minority Interest	129	113	CA1 (1.1.1.7)	Article 84 of CRR
Adjustments to CET1	42	31	CA1 (1.1.1.9)	Articles 32 to 35 and 36(1) (f) of CRR
Total Risk Exposure Amount	24,256	24,758	CA2 (1)	Articles 92(3), 95, 96 and 98 of CRR

Capital Ratios

CET1 Capital Ratio: 13.10% (31/12/2014) to 12.74% (30/06/2015)
Tier 1 Capital Ratio: 13.10% (31/12/2014) to 12.74% (30/06/2015)
Total Capital Ratio: 13.76% (31/12/2014) to 13.69% (30/06/2015)

Tier 2 Capital

Tier 2 Capital: 161 (31/12/2014) to 236 (30/06/2015)
Tier 2 Capital Instruments: 0 (31/12/2014) to 9 (30/06/2015)

Risk Exposure Amounts

Risk Type	As of 31/12/2014 (EUR mln)	As of 30/06/2015 (EUR mln)
Credit Risk	22,312	22,761
Securitisation and Re-securitisation	79	50
Market Risk (Foreign Exchange and Commodities)	132	212
Total Risk Exposure Amount	24,256	24,758

P&L Overview

P&L Component	As of 31/12/2014 (EUR mln)	As of 30/06/2015 (EUR mln)
Interest Income	485	414
Interest Expenses	266	241
Net Fee and Commission Income	79	66
Gains/Losses on Derecognition	30	267
Gains/Losses on Financial Assets (Trading)	0	-3
Exchange Differences	3	-32
Net Other Operating Income/(Expenses)	-16	-1
Total Operating Income, Net	320	472
Administrative Expenses	273	237
Depreciation	47	40
Provisions/Reversal of Provisions	-11	-34
Profit or Loss Before Tax from Continuing Operations	2,075	88
Profit or Loss After Tax from Continuing Operations	2,796	59
Profit or Loss for the Year	2,796	59

Main Points

Structural Changes: The merger on 30th June 2015 led to a change in the supervised entity, with ABANCA Holding Financiero, S.A. taking over from ABANCA Holding Hispania, S.A.
Capital Composition: The capital structure includes various components such as own funds, CET1, Tier 2, and transitional adjustments, which are essential for calculating capital ratios.
Risk Exposure: The bank's total risk exposure increased from 24,256 mln EUR to 24,758 mln EUR, primarily driven by credit risk and market risk.
P&L Performance: The net operating income increased from 320 mln EUR to 472 mln EUR, but the profit or loss after tax decreased significantly from 2,796 mln EUR to 59 mln EUR, indicating a substantial decline in profitability.
Sovereign Exposure: The document provides a detailed breakdown of sovereign exposure by maturity and country, though the values reported are zero for all categories, suggesting no direct or indirect sovereign exposure at the time of the report.

Summary of Regulatory Context

The CRR defines the capital structure and risk exposure calculations for banks.
The CET1 capital ratio is calculated based on core equity, retained earnings, and other reserves, with deductions for intangible assets, DTAs, and other items.
The Tier 2 capital includes provisions and other capital instruments.
The risk exposure is categorized into credit risk, market risk, and other risks, with detailed subcategories.
The P&L section includes interest income and expenses, fee income, and other operating items, with a focus on net income and profit after tax.

This document provides a comprehensive overview of Abanca Holding Hispania's financial position and regulatory compliance as of 2015.

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