2017 EU-wide Transparency Exercise Summary - Promontoria Sacher Holding N.V.
Core Content Overview
The document presents the results of the 2017 EU-wide Transparency Exercise for Promontoria Sacher Holding N.V., focusing on capital structure, capital ratios, leverage ratios, risk exposure amounts, and P&L data. The information is reported for two periods: As of 31/12/2016 and As of 30/06/2017, with reference to specific regulatory articles and COREP codes.
Capital Structure (Transitional Period)
Own Funds
- Total Own Funds:
- As of 31/12/2016: 3,059 mln EUR
- As of 30/06/2017: 2,991 mln EUR
Common Equity Tier 1 (CET1) Capital
- CET1 Capital (net of deductions and transitional adjustments):
- As of 31/12/2016: 2,577 mln EUR
- As of 30/06/2017: 2,539 mln EUR
CET1 Components
| Component |
31/12/2016 |
30/06/2017 |
| Capital instruments eligible as CET1 |
3,741 |
3,741 |
| Retained earnings |
-652 |
-652 |
| Accumulated other comprehensive income |
-30 |
-35 |
| Funds for general banking risk |
9 |
9 |
| Adjustments to CET1 due to prudential filters |
-33 |
-27 |
| Intangible assets (including Goodwill) |
-317 |
-325 |
| DTAs that rely on future profitability |
-159 |
-152 |
| IRB shortfall of credit risk adjustments |
-32 |
-50 |
| Defined benefit pension fund assets |
0 |
0 |
| Reciprocal cross holdings in CET1 Capital |
0 |
0 |
| Excess deduction from ATI items over ATI Capital |
-133 |
-70 |
| Deductions related to assets with 1.250% risk weight |
0 |
0 |
| Additional deductions due to Article 3 CRR |
0 |
0 |
| Transitional adjustments |
184 |
101 |
Capital Ratios (Transitional Period)
- Common Equity Tier 1 Capital Ratio:
- 31/12/2016: 13.55%
- 30/06/2017: 14.14%
- Tier 1 Capital Ratio:
- 31/12/2016: 13.55%
- 30/06/2017: 14.14%
- Total Capital Ratio:
- 31/12/2016: 16.08%
- 30/06/2017: 16.66%
CET1 Capital (Fully Loaded)
- CET1 Capital (fully loaded):
- 31/12/2016: 2,526 mln EUR
- 30/06/2017: 2,508 mln EUR
- CET1 Capital Ratio (fully loaded):
- 31/12/2016: 13.28%
- 30/06/2017: 13.97%
Leverage Ratio
| Definition |
31/12/2016 |
30/06/2017 |
| Tier 1 Capital - Transitional |
2,577 |
2,539 |
| Tier 1 Capital - Fully Phased-In |
2,529 |
2,508 |
| Total leverage ratio exposures (using transitional Tier 1) |
39,756 |
39,622 |
| Total leverage ratio exposures (using fully phased-in Tier 1) |
39,708 |
39,591 |
| Leverage Ratio (transitional definition) |
6.5% |
6.4% |
| Leverage Ratio (fully phased-in definition) |
6.4% |
6.3% |
Risk Exposure Amounts
| Risk Exposure Type |
31/12/2016 |
30/06/2017 |
| Credit Risk |
19,019 |
17,950 |
| - Securitisation and re-securitisations in the banking book |
0 |
64 |
| - Contributions to the default fund of a CCP |
9 |
9 |
| - Other credit risk |
17,102 |
16,026 |
| - Market risk (position, foreign exchange, commodities) |
59 |
45 |
| - Credit Valuation Adjustment |
171 |
181 |
| - Operational risk |
1,633 |
1,580 |
| - Other risk exposure amounts |
45 |
45 |
P&L (Profit and Loss) Summary
| P&L Item |
31/12/2016 |
30/06/2017 |
| Interest income |
1,024 |
529 |
| - Debt securities income |
139 |
72 |
| - Loans and advances income |
669 |
335 |
| Interest expenses |
298 |
160 |
| - Deposits expenses |
62 |
33 |
| - Debt securities issued expenses |
118 |
62 |
| Net Fee and commission income |
193 |
106 |
| Gains or losses on derecognition of financial assets and liabilities |
8 |
22 |
| Gains or losses on financial assets and liabilities held for trading |
2 |
-44 |
| Gains or losses on financial assets and liabilities designated at fair value through profit or loss |
10 |
37 |
| Gains or losses from hedge accounting |
0 |
4 |
| Exchange differences |
-3 |
-2 |
| Net other operating income/(expenses) |
23 |
-24 |
| Total Operating Income, Net |
961 |
477 |
| Administrative expenses |
475 |
223 |
| Depreciation |
36 |
19 |
| Provisions or reversal of provisions |
-6 |
-4 |
| Commitments and guarantees given |
-3 |
-1 |
| Profit or loss before tax from continuing operations |
538 |
208 |
| Profit or loss after tax from continuing operations |
551 |
166 |
| Profit or loss for the year |
551 |
166 |
Market Risk (Standardised Approach)
| Risk Exposure Type |
31/12/2016 |
30/06/2017 |
| Traded Debt Instruments |
59 |
45 |
| - General risk |
59 |
45 |
| - Specific risk |
0 |
0 |
| Foreign exchange risk |
0 |
0 |
| Commodities risk |
0 |
0 |
| Total Risk Exposure Amount |
59 |
45 |
Credit Risk - Standardised Approach
| Risk Exposure Type |
31/12/2016 |
30/06/2017 |
| Central governments or central banks |
3,266 |
3,447 |
| Regional governments or local authorities |
2,987 |
3,132 |
| Public sector entities |
2,052 |
2,065 |
| Multilateral Development Banks |
32 |
32 |
| International Organisations |
87 |
127 |
| Institutions |
4,215 |
3,742 |
| Corporates |
2,283 |
2,549 |
| - SME |
555 |
574 |
| Retail |
2,776 |
1,153 |
| - SME |
488 |
496 |
| Secured by mortgages on immovable property |
2,882 |
2,629 |
| - SME |
819 |
664 |
| Exposures in default |
553 |
477 |
| Items associated with particularly high risk |
20 |
20 |
| Covered bonds |
1,226 |
1,520 |
| Collective investments undertakings (CIU) |
1,426 |
1,248 |
| Equity |
103 |
93 |
| Other exposures |
93 |
52 |
| Standardised Total |
24,001 |
23,887 |
Country-Specific Data
Austria
- Standardised Total:
- 31/12/2016: 21,927 mln EUR
- 30/06/2017: 22,058 mln EUR
United Kingdom
- Standardised Total:
- 31/12/2016: 17,102 mln EUR
- 30/06/2017: 16,026 mln EUR
United States
- Standardised Total:
- 31/12/2016: 17,102 mln EUR
- 30/06/2017: 16,026 mln EUR
Key Information and Regulations
- CET1 Capital: Calculated under the transitional definition and adjusted for deductions and prudential filters.
- Leverage Ratio: Calculated using both transitional and fully phased-in definitions of Tier 1 capital.
- Risk Exposure Amounts: Include credit risk, market risk, and operational risk, with detailed breakdowns for each category.
- P&L: Includes income and expenses from interest, fees, and other operating activities, along with provisions and impairments.
- Regulation References:
- Capital ratios: Articles 4(118), 72, 50, 32–35, and 469–481 of CRR.
- Leverage ratio: Article 429 of CRR and Delegated Regulation (EU) 2015/62.
- Risk exposure: Article 338.3 of CRR.
