EBA欧洲银行-AT_529900IZ8TASAYR3A694_TR_2018_20页_2mb
报告摘要
2018 EU-wide Transparency Exercise Summary - Sberbank Europe AG
Core Content
The document provides a detailed summary of the capital structure, leverage ratios, risk exposure amounts, and profit and loss (P&L) figures for Sberbank Europe AG as part of the 2018 EU-wide Transparency Exercise. The data is presented in a structured format, covering different aspects of capital and risk management as per the European Banking Authority (EBA) guidelines and regulations under the Capital Requirements Regulation (CRR).
Key Financial Metrics
Own Funds (Transitional Period)
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|---|
| A | Own Funds | 1,747 | 1,647 | C:0.00 (010;010) | Articles 4(118) and 72 of CRR |
| A.1 | CET1 Capital | 1,420 | 1,321 | C:0.00 (020;010) | Article 50 of CRR |
| A.1.1 | CET1 Eligible Instruments | 2,056 | 2,056 | C:0.00 (030;010) | Articles 26(1) points (a) and (b); 27 to 29, 36(1) point (f) and 42 of CRR |
| A.1.2 | Retained Earnings | -632 | -716 | C:0.00 (130;010) | Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR |
| A.1.3 | Accumulated Other Comprehensive Income | -37 | -50 | C:0.00 (180;010) | Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR |
| A.1.4 | Other Reserves | 128 | 130 | C:0.00 (100;010) | Articles 4(117) and 26(1) point (e) of CRR |
| A.1.5 | Funds for General Banking Risk | 0 | 0 | C:0.00 (210;010) | Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR |
| A.1.6 | Minority Interest in CET1 Capital | 0 | 0 | C:0.00 (230;010) | Article 84 of CRR |
| A.1.7 | Adjustments to CET1 due to prudential fibers | -3 | -3 | C:0.00 (255;010) | Articles 32 to 35 of and 36 (1) point (f) of CRR |
| A.1.8 | Intangible Assets | -77 | -81 | C:0.00 (300;010) + C:0.00 (340;010) | Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CRR |
| A.1.9 | TFA relying on future profitability | -18 | -16 | C:0.00 (370;010) | Articles 36(1) point (c) and 38 of CRR |
| A.1.10 | IRB shortfall of credit risk adjustments | 0 | 0 | C:0.00 (380;010) | Articles 36(1) point (b), 40 and 159 of CRR |
| A.1.11 | Defined Benefit Pension Fund Assets | 0 | 0 | C:0.00 (390;010) | Articles 4(109), 36(1) point (a) and 41 of CRR |
| A.1.12 | Reciprocal Cross Holdings | 0 | 0 | C:0.00 (430;010) | Articles 4(122), 36(1) point (g) and 44 of CRR |
| A.1.13 | Excess deduction from AT1 items | 0 | 0 | C:0.00 (440;010) | Article 36(1) point (g) of CRR |
| A.1.14 | Deductions related to 1.250% risk weight | 0 | 0 | C:0.00 (450;010) + C:0.00 (460;010), C:0.00 (470;010), and C:0.00 (471;010) | Articles 4(36), 36(1) point (b) and 89 to 91 of CRR. Articles 36(1) point (b), 74(3) point (b), 34(1) point (b) and 258 of CRR. Articles 36(1) point (b), 43, 45, 47, 48(1) point (b); 49(3) to (3) and 75(4) of CRR |
| A.1.15 | Holdings of CET1 capital instruments | 0 | 0 | C:0.00 (460;010) | Articles 36(1) point (b), 243(1) point (b), 244(1) point (b) and 258 of CRR |
| A.1.16 | Deductible DTAs relying on future profitability | 0 | 0 | C:0.00 (490;010) | Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR |
| A.1.17 | Holdings of CET1 capital instruments with significant investment | 0 | 0 | C:0.00 (500;010) | Articles 4(27); 36(1) point (b); 43, 45, 47; 48(1) point (b); 49(3) to (3) and 79 of CRR |
| A.1.18 | Amount exceeding 17.65% threshold | 0 | 0 | C:0.00 (510;010) | Article 48 of CRR |
| A.1.19 | Additional deductions of CET1 Capital due to Article 3 CRR | 0 | 0 | C:0.00 (524;010) | Article 3 CRR |
| A.1.20 | CET1 capital elements or deductions - other | 0 | 0 | C:0.00 (529;010) | - |
| A.1.21 | Transitional adjustments | 2 | 0 | GAI (1.1.6 + 1.1.8 + 1.1.1.26) | - |
| A.1.21.1 | Transitional adjustments due to grandfathered CET1 instruments | 0 | 0 | C:0.00 (226;010) | Articles 48(1) point (a), and 484 to 487 of CRR |
| A.1.21.2 | Transitional adjustments due to additional minority interests | 0 | 0 | C:0.00 (246;010) | Articles 479 and 480 of CRR |
| A.1.21.3 | Other transitional adjustments to CET1 Capital | 2 | 0 | C:0.00 (528;010) | Articles 469 to 472, 478 and 481 of CRR |
| A.2 | Additional Tier 1 Capital | 0 | 0 | C:0.00 (530;010) | Article 61 of CRR |
| A.3 | Tier 1 Capital | 1,420 | 1,321 | C:0.00 (615;010) | Article 25 of CRR |
| A.4 | Tier 2 Capital | 326 | 326 | C:0.00 (750;010) | Article 71 of CRR |
| A.4.1 | Tier 2 Capital instruments | 326 | 326 | C:0.00 (760;010) + C:0.00 (690;010) | - |
| A.4.2 | Other Tier 2 Capital components and deductions | 0 | 0 | C:0.00 (918;010) + C:0.00 (940;010), + C:0.00 (930;010), + C:0.00 (950;010), + C:0.00 (970;010), + C:0.00 (974;010), + C:0.00 (978;010) | - |
| A.4.3 | Tier 2 transitional adjustments | 1 | 0 | C:0.00 (680;010) + C:0.00 (690;010), + C:0.00 (696;010) | - |
Capital Ratios (Transitional Period)
| Item | Description | As of 31/12/2017 (%) | As of 30/06/2018 (%) | COREP Code | Regulation |
|---|---|---|---|---|---|
| C.1 | CET1 Capital Ratio | 17.08% | 15.91% | GA3 (1) | - |
| C.2 | Tier 1 Capital Ratio | 17.08% | 15.91% | GA3 (3) | - |
| C.3 | Total Capital Ratio | 21.01% | 19.84% | GA3 (5) | - |
CET1 Capital Fully Loaded
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|---|
| D | CET1 Capital | 1,417 | 1,321 | - | - |
| E | CET1 Capital Ratio | 17.10% | 15.97% | [D:A:1/F:8-1-1] | - |
Leverage Ratio
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|---|
| A.1 | Tier 1 Capital (Transitional Definition) | 1,420 | 1,321 | C 47.00 (r320,c010) | Article 429 of CRR; Delegated Regulation (EU) 2015/62 |
| A.2 | Tier 1 Capital (Fully Phased-in Definition) | 1,418 | 1,321 | C 47.00 (r310,c010) | - |
| B.1 | Total Leverage Ratio Exposures (Transitional Definition) | 13,336 | 12,507 | C 47.00 (r300,c010) | - |
| B.2 | Total Leverage Ratio Exposures (Fully Phased-in Definition) | 13,333 | 12,507 | C 47.00 (r290,c010) | - |
| C.1 | Leverage Ratio (Transitional Definition) | 10.7% | 10.6% | C 47.00 (r340,c010) | - |
| C.2 | Leverage Ratio (Fully Phased-in Definition) | 10.6% | 10.6% | C 47.00 (r330,c010) | - |
Risk Exposure Amounts
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Risk exposure amount for credit risk | 7,496 | 7,519 | |
| Risk exposure amount for securitisation and re-securitisations in the banking book | 0 | 0 | |
| Risk exposure amount for contributions to the default fund of a CCP | 0 | 0 | |
| Risk exposure amount Other credit risk | 7,496 | 7,519 | |
| Risk exposure amount for position, foreign exchange and commodities (Market risk) | 24 | 49 | |
| Risk exposure amount for Credit Valuation Adjustment | 18 | 15 | |
| Risk exposure amount for operational risk | 774 | 720 | |
| Total Risk Exposure Amount | 8,312 | 8,304 |
P&L Summary
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Interest Income | 407 | 188 | |
| Of which debt securities income | 16 | 8 | |
| Of which loans and advances income | 381 | 176 | |
| Interest Expenses | 114 | 45 | |
| Of which deposits expenses | 95 | 36 | |
| Of which debt securities issued expenses | 3 | 1 | |
| Net Fee and commission income | 80 | 41 | |
| Gains or (-) losses on derecognition of financial assets and liabilities | 1 | 2 | |
| Gains or (-) losses on financial assets and liabilities held for trading | 60 | -9 | |
| Gains or (-) losses on financial assets and liabilities at fair value through profit or loss | -1 | -1 | |
| Gains or (-) losses from hedge accounting | -2 | 0 | |
| Exchange differences [gain or (-) loss], net | -46 | 16 | |
| Net other operating income/(expenses) | -21 | -22 | |
| Total Operating Income, Net | 364 | 171 | |
| Administrative expenses | 238 | 116 | |
| Depreciation | 23 | 13 | |
| Modification gains or (-) losses, net | n.a. | 0 | |
| Provisions or (-) reversal of provisions | 0 | 2 | |
| Commitments and guarantees given | 0 | 1 | |
| Other provisions | 1 | 1 | |
| Profit or (-) loss before tax from continuing operations | -74 | 47 | |
| Profit or (-) loss after tax from continuing operations | -117 | 41 | |
| Profit or (-) loss from discontinued operations | -84 | 0 | |
| Profit or (-) loss for the year | -202 | 41 |
Main Points
- Own Funds: Sberbank Europe AG reported Own Funds of 1,747 million EUR at the end of 2017 and 1,647 million EUR at the end of 2018, showing a decline. CET1 Capital decreased from 1,420 million EUR to 1,321 million EUR.
- Capital Ratios: The CET1 capital ratio dropped from 17.08% to 15.91%, and the total capital ratio decreased from 21.01% to 19.84% during the transitional period.
- Leverage Ratio: The leverage ratio, based on the transitional definition, decreased slightly from 10.7% to 10.6%, while the fully phased-in definition remained stable at 10.6%.
- Risk Exposure: Total risk exposure amount was 8,312 million EUR at the end of 2017 and 8,304 million EUR at the end of 2018. The majority of the risk exposure was attributed to credit risk (7,496 million EUR).
- P&L Performance: The bank reported a net loss of 202 million EUR for the year, primarily due to a significant loss before tax of 74 million EUR from continuing operations. The net operating income decreased from 364 million EUR to 171 million EUR.
Key Information
- The CET1 capital is adjusted for deductions and transitional arrangements, with some elements like retained earnings and intangible assets showing negative values, indicating potential reductions or losses.
- Transitional adjustments are applied to CET1 capital, and these include adjustments for grandfathered instruments, minority interests, and other regulatory adjustments.
- Leverage ratios are calculated using two different definitions: transitional and fully phased-in. The transitional definition is used for the purposes of the exercise.
- Risk exposure amounts include credit risk, market risk, and operational risk, with the highest concentration in credit risk.
- The P&L reflects a decline in income and an increase in expenses, particularly in interest and administrative costs. The loss for the year was attributed to the loss from continuing operations, with a reduction in net operating income and an increase in provisions.
- The profit or loss for the year is -202 million EUR, with a significant portion attributable to continuing operations.
Notes
- The fully loaded CET1 capital ratio is based on the formulae in the "COREP CODE" column.
- The total value adjustments and provisions are not included in the countervailing reasons or additional valuation adjustments, but do include general credit risk adjustments.
- IFRS compliance banks should note that "zero" in the "Increases or (-) decreases of the fund for general banking risks, net" column is read as "n.a."
- The risk exposure amounts are reported for different categories, with market risk and operational risk being relatively smaller compared to credit risk.
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