EBA欧洲银行-DE_529900Z3J0N6S0F7CT25_TR_2015_23页_1mb

报告摘要

2015 EU-wide Transparency Exercise Summary

Core Content

The document presents the results of the 2015 EU-wide Transparency Exercise for the Landwirtschaftliche Rentenbank, a German bank. It includes detailed financial data related to capital structure, risk exposure, and profit and loss (P&L) for the periods ending on 31/12/2014 and 30/06/2015. The data is categorized under different regulatory frameworks, particularly the Capital Requirements Regulation (CRR), and is structured in tables with various classifications.

Capital Structure Overview

Own Funds

As of 31/12/2014: 3,458 mln EUR
As of 30/06/2015: 3,693 mln EUR

Common Equity Tier 1 (CET1) Capital

As of 31/12/2014: 2,940 mln EUR
As of 30/06/2015: 3,195 mln EUR
Regulation: Article 50 of CRR

Tier 1 Capital

As of 31/12/2014: 2,940 mln EUR
As of 30/06/2015: 3,195 mln EUR
Regulation: Article 25 of CRR

Tier 2 Capital

As of 31/12/2014: 518 mln EUR
As of 30/06/2015: 499 mln EUR
Regulation: Article 71 of CRR

Total Capital Ratio

As of 31/12/2014: 19.31%
As of 30/06/2015: 22.63%
Regulation: Article 71 of CRR

Capital Components and Deductions

Component	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)	Regulation
Retained earnings	2,999	3,046	Articles 26(1) point (c), 26(2), and 36(1) points (a) and (f)
Accumulated other comprehensive income	47	112	Articles 4(100), 26(1) point (d), and 36(1) point (f)
Adjustments to CET1 due to prudential filters	-173	-16	Articles 32 to 35 and 36(1) point (f)
Intangible assets (including Goodwill)	-18	-15	Articles 4(113), 36(1) point (b), and 37 of CRR
Defined benefit pension fund assets	0	0	Articles 4(109), 36(1) point (e), and 41 of CRR
Excess deduction from AT1 items over AT1 Capital	-14	-9	Article 36(1) point (j)
Other deductions	-3	0	-
Transitional adjustments	-31	-58	Articles 469 to 472, 478, and 481 of CRR

Risk Exposure Amounts

Risk Exposure Type	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)	Regulation
Total Risk Exposure Amount	17,907	16,322	Articles 92(3), 95, 96, and 98 of CRR
Credit risk	15,564	14,245	-
Market risk (foreign exchange and commodities)	0	0	-
Operational risk	1,575	1,173	-
Credit Valuation Adjustment (CVA)	767	905	-

Profit and Loss (P&L) Overview

P&L Item	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Interest income	3,516	1,878
Interest expenses	3,209	1,728
Net Fee and commission income	-2	-1
Gains or losses on financial assets and liabilities held for trading	255	-197
Gains or losses on financial assets and liabilities designated at fair value through profit or loss	-356	165
Gains or losses from hedge accounting	-83	6
Net operating income	125	129
Profit or loss before tax from continuing operations	62	93
Profit or loss after tax from continuing operations	60	93

Standardised Approach Breakdown

Germany

Original Exposure: 49,468 mln EUR
Exposure Value: 47,492 mln EUR
Risk Exposure Amount: 15,564 mln EUR
Value adjustments and provisions: 0 mln EUR

France

Original Exposure: 1,610 mln EUR
Exposure Value: 1,539 mln EUR
Risk Exposure Amount: 424 mln EUR
Value adjustments and provisions: 0 mln EUR

Austria

Original Exposure: 1,030 mln EUR
Exposure Value: 1,030 mln EUR
Risk Exposure Amount: 301 mln EUR
Value adjustments and provisions: 0 mln EUR

Spain

Original Exposure: 1,705 mln EUR
Exposure Value: 1,705 mln EUR
Risk Exposure Amount: 389 mln EUR
Value adjustments and provisions: 0 mln EUR

United Kingdom

Original Exposure: 1,705 mln EUR
Exposure Value: 1,705 mln EUR
Risk Exposure Amount: 389 mln EUR
Value adjustments and provisions: 0 mln EUR

Key Information and Notes

The LEI Code for Landwirtschaftliche Rentenbank is 529900Z3J0N6S0F7CT25, and the Country Code is DE.
The CET1 capital ratio increased from 16.42% to 19.57%.
The Total Capital ratio also increased from 19.31% to 22.63%.
Risk exposure amounts decreased from 17,907 mln EUR to 16,322 mln EUR.
Securitisation exposures are not included in the value adjustments and provisions.
Original exposure is reported before applying credit conversion factors or risk mitigation techniques.
Transitional adjustments are applied to CET1 capital, with a net effect of -31 mln EUR as of 31/12/2014 and -58 mln EUR as of 30/06/2015.

Main Points

The Landwirtschaftliche Rentenbank showed an improvement in capital ratios from 2014 to 2015.
The bank's own funds increased from 3,458 mln EUR to 3,693 mln EUR.
CET1 capital increased from 2,940 mln EUR to 3,195 mln EUR, indicating better capital quality.
Risk exposure decreased, which may reflect a reduction in credit and market risk.
The bank's P&L improved, with a rise in net operating income and profit from continuing operations.
The Standardised Approach data is provided for several EU countries, showing variations in exposure and risk metrics.

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