EBA欧洲银行-ES_549300GT0XFTFHGOIS94_TR_2018_18页_1mb

报告摘要

2018 EU-wide Transparency Exercise Summary - BFA Tenedora de Acciones, S.A.

Core Information

Bank Name: BFA Tenedora de Acciones, S.A.
LEI Code: 549300GT0XFTFHGOIS94
Country Code: ES (Spain)

Capital Structure (Transitional Period)

Item	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)	COREP Code	Regulation
Own Funds	14,016	13,499	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
CET1 Capital (net of deductions and after transitional adjustments)	11,859	11,148	C:0.00 (020;010)	Article 50 of CRR
CET1 Capital Elements: Eligible instruments	1,796	2,335	C:0.00 (030;010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
CET1 Capital Elements: Retained earnings	0	0	C:0.00 (030;010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
CET1 Capital Elements: Accumulated other comprehensive income	439	160	C:0.00 (018;010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
CET1 Capital Elements: Other Reserves	7,303	6,731	C:0.00 (000;010)	Articles 4(117) and 26(1) point (e) of CRR
CET1 Capital Elements: Funds for general banking risk	0	0	C:0.00 (015;010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
CET1 Capital Elements: Minority interest given recognition in CET1 capital	3,897	3,748	C:0.00 (029;010)	Article 84 of CRR
CET1 Capital Elements: Adjustments to CET1 due to prudential fibers	-48	-22	C:0.00 (025;010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
CET1 Capital Elements: Intangible assets (including Goodwill)	-287	-326	C:0.00 (030;010) + C:0.00 (040;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
CET1 Capital Elements: TFAs that rely on future profitability and do not arise from temporary differences	-1,844	-1,905	C:0.00 (037;010)	Articles 36(1) point (c) and 38 of CRR
CET1 Capital Elements: IRB shortfall of credit risk adjustments to expected losses	-95	-1	C:0.00 (038;010)	Articles 36(1) point (b), 40 and 159 of CRR
CET1 Capital Elements: Defined benefit pension fund assets	0	0	C:0.00 (039;010)	Articles 4(109), 36(1) point (a) and 41 of CRR
CET1 Capital Elements: Reciprocal cross holdings in CET1 Capital	0	0	C:0.00 (043;010)	Articles 4(122), 36(1) point (g) and 44 of CRR
CET1 Capital Elements: Excess deduction from AT1 items over AT1 Capital	0	0	C:0.00 (046;010)	Article 36(1) point (g) of CRR
CET1 Capital Elements: Deductions related to assets which can alternatively be subject to a 1.250% risk weight	-14	-12	C:0.00 (045;010) + C:0.00 (046;010), C:0.00 (047;010), and C:0.00 (048;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
CET1 Capital Elements: From securitisation positions	-14	-12	C:0.00 (046;010)	Articles 36(1) point (b), 24(3)1 point (b), 24(4)1 point (b) and 258 of CRR
CET1 Capital Elements: Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C:0.00 (048;010)	Articles 4(27), 36(1) point (b), 43 to 46, 49 (2) and (3) and 79 of CRR
CET1 Capital Elements: Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C:0.00 (049;010)	Articles 36(1) point (c) and 38. Articles 48(1) point (a) and 48(2) of CRR
CET1 Capital Elements: Holdings of CET1 capital instruments of financial sector entities where the institution has a 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
CET1 Capital Elements: Amount exceeding the 17.65% threshold	0	0	C:0.00 (51;010)	Article 48 of CRR
CET1 Capital Elements: Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C:0.00 (524;010)	Article 3 CRR
Transitional adjustments	727	459	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C:0.00 (0226;010)	Articles 48(3) to (3), and 494 to 487 of CRR
Transitional adjustments due to additional minority interests	-520	-643	C:0.00 (024;010)	Articles 479 and 480 of CRR
Other transitional adjustments to CET1 Capital	1,248	1,101	C:0.00 (528;010)	Articles 469 to 472, 478 and 481 of CRR

Additional Tier 1 Capital

Item	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)	COREP Code	Regulation
Additional Tier 1 Capital (net of deductions and after transitional adjustments)	332	480	C:0.00 (530;010)	Article 61 of CRR
Additional Tier 1 Capital instruments	498	480	C:0.00 (540;010) + C:0.00 (547;010)	-
Excess deduction from T2 items over T2 capital	0	0	C:0.00 (729;010)	-
Other Additional Tier 1 Capital components and deductions	0	0	C:0.00 (698;010) + C:0.00 (790;010), + C:0.00 (710;010), + C:0.00 (740;010), + C:0.00 (744;010), + C:0.00 (748;010)	-
Additional Tier 1 transitional adjustments	-167	0	C:0.00 (660;010) + C:0.00 (680;010)	-

Tier 1 Capital

Item	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)	COREP Code	Regulation
Tier 1 Capital (net of deductions and after transitional adjustments)	12,191	11,628	C:0.00 (615;010)	Article 25 of CRR
Tier 2 Capital (net of deductions and after transitional adjustments)	1,825	1,871	C:0.00 (750;010)	Article 71 of CRR
Tier 2 Capital instruments	1,923	1,812	C:0.00 (760;010) + C:0.00 (690;010)	-
Other Tier 2 Capital components and deductions	0	229	C:0.00 (918;010) + C:0.00 (940;010), + C:0.00 (930;010), + C:0.00 (950;010), + C:0.00 (979;010), + C:0.00 (978;010)	-
Tier 2 transitional adjustments	-98	-169	C:0.00 (680;010) + C:0.00 (690;010), + C:0.00 (696;010)	-

Capital Ratios (Transitional Period)

Item	As of 31/12/2017 (%)	As of 30/06/2018 (%)	GA Code
Common Equity Tier 1 Capital Ratio	13.62%	13.20%	GA3 (1)
Tier 1 Capital Ratio	14.00%	13.77%	GA3 (3)
Total Capital Ratio	16.10%	15.98%	GA3 (5)

Leverage Ratio

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)	COREP Code	Regulation
Tier 1 Capital - Transitional definition	12,191	11,628	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62
Tier 1 Capital - Fully phased-in definition	11,630	11,169	C 47.00 (r310,c010)	-
Total leverage ratio exposures - Transitional definition	217,542	213,835	C 47.00 (r300,c010)	-
Total leverage ratio exposures - Fully phased-in definition	216,272	212,733	C 47.00 (r290,c010)	-
Leverage ratio - Transitional definition	5.6%	5.4%	C 47.00 (r340,c010)	-
Leverage ratio - Fully phased-in definition	5.4%	5.3%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Item	As of 31/12/2017 (mIn EUR)	As of 30/06/2018 (mIn EUR)
Credit risk	78,539	76,176
Securitisation and re-securitisations in the banking book	482	497
Contributions to the default fund of a CCP	0	0
Other credit risk	78,057	75,679
Market risk (foreign exchange and commodities)	885	1,019
Risk exposure amount for Credit Valuation Adjustment	284	231
Risk exposure amount for operational risk	6,635	6,635
Other risk exposure amounts	723	408
Total Risk Exposure Amount	87,065	84,468

Profit and Loss (P&L)

Item	As of 31/12/2017 (mln EUR)	As of 30/06/2018 (mln EUR)
Interest income	2,349	1,277
Of which debt securities income	640	253
Of which loans and advances income	1,765	1,043
Interest expenses	342	210
Of which deposits expenses	357	210
Of which debt securities issued expenses	596	292
Net Fee and commission income	843	519
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non financial assets, net	319	273
Gains or (-) losses on financial assets and liabilities held for trading, net	87	34
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss, net	0	0
Gains or (-) losses from hedge accounting, net	-30	-13
Exchange differences [gain or (-) loss], net	10	6
Net other operating income/(expenses)	-196	-74
Total Operating Income, Net	3,049	1,820
Administrative expenses	1,855	847
Depreciation	174	88
Modification gains or (-) losses, net	n.a.	0
Provisions or (-) reversal of provisions	-9	-12
Commitments and guarantees given	-19	-37
Other provisions	10	25
Of which pending legal issues and tax litigation	152	n.a.
Of which restructuring	0	n.a.
Increases or (-) decreases of the fund for general banking risks, net	0	0
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	324	202
Financial assets at fair value through other comprehensive income	n.a.	1
Financial assets at amortised cost	n.a.	202
Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates and on non-financial assets	9	-32
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	-111	-76
Profit or (-) loss before tax from continuing operations	626	679
Profit or (-) loss after tax from continuing operations	425	425
Profit or (-) loss after tax from discontinued operations	0	0
Profit or (-) loss for the year	425	425
Of which attributable to owners of the parent	282	227

Risk Exposure Breakdown

Risk Type	As of 31/12/2017	As of 30/06/2018
Credit risk	78,539	76,176
Securitisation and re-securitisations in the banking book	482	497
Market risk (foreign exchange and commodities)	885	1,019
Operational risk	6,635	6,635
Other risk exposure amounts	723	408
Total Risk Exposure Amount	87,065	84,468

Credit Risk - Standardised Approach

Item	As of 31/12/2017	As of 30/06/2018
Original Exposure	117,362	107,972
Exposure Value	127,019	122,025
Risk exposure amount	37,450	35,881
Value adjustments and provisions	3,669	3,432

Credit Risk - IRB Approach

Item	As of 31/12/2017	As of 30/06/2018
Original Exposure	41,088	40,295
Exposure Value	-	-
Risk exposure amount	-	-
Value adjustments and provisions	-	-

Sovereign Exposure

Item	As of 31/12/2017 (min EUR)	As of 30/06/2018 (min EUR)
Total - All countries	38,693.3	5,484.8
Financial assets: Carrying amount	33,208.6	33,206.6
Memo: breakdown by accounting portfolio	2.0	5,484.8

Key Notes

Fully loaded CET1 capital is calculated using the formula in the "COREP CODE" column and may differ from the ratios published by the bank in Pillar 3 disclosures.
The transitional period applies to the capital structure and ratios, reflecting adjustments made under the Capital Requirements Regulation (CRR).
Sovereign exposures include general governments, such as central, regional, and local governments, but exclude certain entities like public companies and international organizations.
The risk exposure amounts are reported for different categories, including credit, market, and operational risk, with specific breakdowns for securitisation and other exposures.

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