EBA欧洲银行-BG_549300UY81ESCZJ0GR95_TR_2018_20页_2mb
报告摘要
2018 EU-wide Transparency Exercise Summary for First Investment Bank (BG)
Core Information
- Bank Name: First Investment Bank
- LEI Code: 549300UY81ESCZJ0GR95
- Country Code: BG (Bulgaria)
Capital Structure (Transitional Period)
Own Funds
- Total Own Funds: Increased from 525 mln EUR (31/12/2017) to 575 mln EUR (30/06/2018)
- Common Equity Tier 1 (CET1): Increased from 425 mln EUR to 475 mln EUR
- CET1 Eligible Capital Instruments: Remained at 106 mln EUR
- Retained Earnings: Zero for both periods
- Accumulated Other Comprehensive Income: Decreased from 13 mln EUR to 11 mln EUR
- Other Reserves: Decreased from 317 mln EUR to 313 mln EUR
- Other Deductions: Most remain at zero, with minor changes in some categories (e.g., CET1 Capital elements or deductions - other, transitional adjustments).
Capital Ratios
- Common Equity Tier 1 Ratio: Increased from 12.87% to 13.81%
- Tier 1 Ratio: Increased from 15.87% to 16.72%
- Total Capital Ratio: Increased from 15.89% to 16.72%
Transitional Adjustments
- CET1 Capital Elements or Deductions - Other: Decreased from -5 mln EUR to -3 mln EUR
- Transitional Adjustments: Increased from -2 mln EUR to 51 mln EUR
Capital Structure (Fully Loaded)
- CET1 Capital (Fully Loaded): Decreased from 427 mln EUR (31/12/2017) to 423 mln EUR (30/06/2018)
- Additional Tier 1 Capital: Increased slightly from 99 mln EUR to 100 mln EUR
- Tier 2 Capital: Remained at 0 mln EUR for both periods
Leverage Ratio
- Tier 1 Capital (Transitional Definition): Increased from 524 mln EUR to 575 mln EUR
- Total Leverage Ratio Exposures (Transitional Definition): Increased from 4,647 mln EUR to 4,812 mln EUR
- Leverage Ratio (Transitional Definition): Increased from 11.3% to 11.9%
- Tier 1 Capital (Fully Phased-in Definition): Decreased from 527 mln EUR to 524 mln EUR
- Total Leverage Ratio Exposures (Fully Phased-in Definition): Increased from 4,647 mln EUR to 4,812 mln EUR
- Leverage Ratio (Fully Phased-in Definition): Decreased from 11.3% to 10.9%
Risk Exposure Amounts
- Total Risk Exposure Amount: Increased from 3,302 mln EUR (31/12/2017) to 3,437 mln EUR (30/06/2018)
- Credit Risk Exposure: Increased from 2,959 mln EUR to 3,097 mln EUR
- Market Risk Exposure (Foreign Exchange & Commodities): Remained at 3 mln EUR for both periods
- Operational Risk Exposure: Decreased slightly from 340 mln EUR to 337 mln EUR
- Other Risk Exposure Amounts: Zero for both periods
Profit and Loss (P&L)
- Total Operating Income, Net: Decreased from 197 mln EUR (31/12/2017) to 97 mln EUR (30/06/2018)
- Interest Income: Decreased from 182 mln EUR to 82 mln EUR
- Loans and Advances Income: Decreased from 175 mln EUR to 81 mln EUR
- Debt Securities Income: Decreased from 7 mln EUR to 2 mln EUR
- Interest Expenses: Decreased from 49 mln EUR to 16 mln EUR
- Deposits Expenses: Decreased from 36 mln EUR to 10 mln EUR
- Debt Securities Issued Expenses: Decreased from 12 mln EUR to 6 mln EUR
- Net Fee and Commission Income: Decreased from 52 mln EUR to 25 mln EUR
- Gains or Losses on Derecognition: Decreased from 14 mln EUR to 3 mln EUR
- Profit or Loss After Tax from Continuing Operations: Decreased from 47 mln EUR to 25 mln EUR
- Profit or Loss for the Year: Decreased from 47 mln EUR to 25 mln EUR
Credit Risk - Standardised Approach
Exposure Breakdown (As of 31/12/2017 and 30/06/2018)
| Category | Original Exposure (mln EUR) | Exposure Value (mln EUR) | Risk Exposure Amount (mln EUR) | Value Adjustments and Provisions (mln EUR) |
|---|---|---|---|---|
| Central Governments or Central Banks | 645 | 700 | 0 | - |
| Regional Governments or Local Authorities | 0 | 0 | 0 | - |
| Public Sector Entities | 0 | 0 | 0 | - |
| Multilateral Development Banks | 0 | 0 | 0 | - |
| International Organisations | 0 | 0 | 0 | - |
| Institutions | 41 | 43 | 10 | - |
| Corporates (of which SME) | 1,235 | 1,070 | 1,064 | - |
| Retail (of which SME) | 692 | 433 | 311 | - |
| Secured by Mortgages | 162 | 75 | 43 | - |
| Exposures in Default | 202 | 196 | 71 | - |
| Items with Particularly High Risk | 587 | 313 | 362 | - |
| Other Exposures | 807 | 825 | 709 | - |
| Standardised Total | 5,290 | 4,617 | 2,959 | 308 |
Key Notes
- Original Exposure is reported before applying credit conversion factors or risk mitigation techniques.
- Value Adjustments and Provisions include general credit risk adjustments and other fund reductions, but not countervailing reasons or additional valuation adjustments (AVAs).
Regulatory References
- CET1 Capital: Articles 26(1) points (a) to (e), 36(1) point (f), 42, 48, 484 to 487 of CRR
- Additional Tier 1 Capital: Article 61 of CRR
- Tier 2 Capital: Article 71 of CRR
- Leverage Ratio: Article 429 of CRR and Delegated Regulation (EU) 2015/62
- Risk Exposure Amounts: Articles 4(112), 4(113), 4(115), 4(117), 4(118), 4(122), 4(36), 4(100), 4(109), 4(27), 48(1) point (a), 48(2), 48(3) to (3), 484 to 487 of CRR
- Capital Ratios: Articles 4(118), 72, 8(3), 95, 96, 98 of CRR
Summary of Key Trends
- Capital Increase: Own funds and CET1 capital increased during the transitional period.
- Leverage Ratio: Improved from 11.3% to 11.9% using the transitional definition.
- Risk Exposure: Total risk exposure increased slightly from 3,302 mln EUR to 3,437 mln EUR.
- P&L Decline: Net operating income decreased significantly from 197 mln EUR to 97 mln EUR.
- Standardised Approach: Credit risk exposure and value adjustments showed a reduction in the second half of 2018.
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