EBA欧洲银行-DE_391200EEGLNXBBCVKC73_TR_2018_22页_3mb

报告摘要

2018 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Erwerbsgesellschaft der S-Finanzgruppe mbH & Co. KG
LEI Code: 391200EEGLNXBBCVKC73
Country Code: DE (Germany)

Own Funds - Transitional Period

Code	Description	31/12/2017 (EUR)	30/06/2018 (EUR)	COREP Code	Regulation
A	Own Funds	4,116	4,141	€1.00 (€10;€10)	Articles 118 and T2 of CRR
A.1	CET1 Capital	3,571	3,668	€1.00 (€0;€0)	Article 50 of CRR
A.1.1	CET1 Eligible Instruments	0	0	€1.00 (€0;€0)	Articles 26(1) points (a) and (b); 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained Earnings	237	237	€1.00 (€130;€0)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	0	0	€1.00 (€180;€0)	Articles 100, 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	3,226	3,226	€1.00 (€0;€0)	Articles 117 and 26(1) point (e) of CRR
A.1.5	Funds for General Banking Risk	258	380	€1.00 (€210;€0)	Articles 112, 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority Interest in CET1 Capital	115	134	€1.00 (€230;€0)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to Prudential Fibers	0	0	€1.00 (€250;€0)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible Assets (including Goodwill)	-97	-87	€1.00 (€300;€0) + €1.00 (€40;€0)	Articles 113, 36(1) point (b) and 37 of CRR. Articles 115, 36(1) point (b) and 37 point (a) of CRR
A.1.9	TFA that rely on future profitability	-121	-121	€1.00 (€370;€0)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB Shortfall of Credit Risk Adjustments	0	-1	€1.00 (€380;€0)	Articles 36(1) point (b), 40 and 159 of CRR
A.1.11	Defined Benefit Pension Fund Assets	0	0	€1.00 (€390;€0)	Articles 109, 36(1) point (a) and 41 of CRR
A.1.12	Reciprocal Cross Holdings in CET1 Capital	0	0	€1.00 (€430;€0)	Articles 122, 36(1) point (g) and 44 of CRR
A.1.13	Excess Deduction from AT1 Items over AT1 Capital	0	0	€1.00 (€460;€0)	Article 36(1) point (g) of CRR
A.1.14	Deductions related to assets with 1.250% risk weight	0	0	€1.00 (€450;€0) + €1.00 (€460;€0), €1.00 (€470;€0), €1.00 (€470;€0)	Articles 36, 36(1) point (b) and 89 to 91 of CRR. Articles 36(1) point (k), (l), 74(3) point (b), 34(1) point (b) and 258 of CRR. Articles 36(1) point (k) and 153(8) of CRR and Articles 36(1) point (k) and 155(4) of CRR
A.1.15	Holdings of CET1 Capital Instruments of Financial Sector Entities (Non-Significant Investment)	0	0	€1.00 (€460;€0)	Articles 36(1) point (b), 24(3)1 point (b), 24(4)1 point (b) and 258 of CRR
A.1.16	Deductible DTAs that rely on future profitability	-98	-91	€1.00 (€490;€0)	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 of Financial Sector Entities (Significant Investment)	0	0	€1.00 (€500;€0)	Articles 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	€1.00 (€510;€0)	Article 48 of CRR
A.1.19	Additional Deductions of CET1 Capital due to Article 3 CRR	0	0	€1.00 (€524;€0)	Article 3 CRR
A.1.20	CET1 Capital Elements or Deductions - Other	0	-7	€1.00 (€529;€0)	-
A.1.21	Transitional Adjustments	52	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	€1.00 (€226;€0)	Articles 48(1) point (c), and 484 to 487 of CRR
A.1.21.2	Transitional Adjustments due to Additional Minority Interests	8	0	€1.00 (€246;€0)	Articles 479 and 480 of CRR
A.1.21.3	Other Transitional Adjustments to CET1 Capital	44	0	€1.00 (€528;€0)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	24	27	€1.00 (€530;€0)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital Instruments	24	27	€1.00 (€540;€0) + €1.00 (€670;€0)	-
A.2.2	Excess Deduction from T2 Items over T2 Capital	0	0	€1.00 (€720;€0)	-
A.2.3	Other Additional Tier 1 Capital Components and Deductions	0	0	€1.00 (€698;€0) + €1.00 (€700;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170;€0), €1.00 (€170:€0)	-
A.2.4	Additional Tier 1 Transitional Adjustments	0	0	€1.00 (€660;€0) + €1.00 (€680;€0)	-
A.3	Tier 1 Capital	3,596	3,696	€1.00 (€015;€0)	Article 25 of CRR
A.4	Tier 2 Capital	521	445	€1.00 (€750;€0)	Article 71 of CRR
A.4.1	Tier 2 Capital Instruments	351	300	€1.00 (€760;€0) + €1.00 (€890;€0)	-
A.4.2	Other Tier 2 Capital Components and Deductions	122	145	€1.00 (€910;€0) + €1.00 (€920;€0), €1.00 (€930;€0), €1.00 (€940;€0), €1.00 (€950;€0), €1.00 (€960;€0), €1.00 (€970;€0), €1.00 (€975;€0), €1.00 (€978;€0)	-
A.4.3	Tier 2 Transitional Adjustments	48	0	€1.00 (€880;€0) + €1.00 (€960;€0) + €1.00 (€960;€0)	-

Capital Ratios - Transitional Period

Code	Description	31/12/2017 (%)	30/06/2018 (%)	COREP Code	Regulation
C.1	CET1 Capital Ratio	13.18%	12.88%	GA3 (1)	-
C.2	Tier 1 Capital Ratio	13.27%	12.98%	GA3 (3)	-
C.3	Total Capital Ratio	15.19%	14.54%	GA3 (5)	-

Own Funds Requirements

Code	Description	31/12/2017 (EUR)	30/06/2018 (EUR)	COREP Code	Regulation
B	Total Risk Exposure Amount	27,093	28,472	€1.00 (€015;€0)	Articles B(3), 95, 96 and 98 of CRR
B.1	Transitional Adjustments Included	0	0	€1.00 (€015;€0)	-

Leverage Ratio

Code	Description	31/12/2017 (%)	30/06/2018 (%)	COREP Code	Regulation
C.1	Leverage Ratio (Transitional Definition)	4.7%	4.6%	C 47.00 (r340,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62 of 10 October 2014 amending CRR
C.2	Leverage Ratio (Fully Phased-in Definition)	4.7%	4.6%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Description	31/12/2017 (EUR)	30/06/2018 (EUR)
Credit Risk	25,441	26,841
Securitisation and Re-securitisation in Banking Book	166	414
Contributions to Default Fund of a CCP	1	1
Other Credit Risk	25,275	26,426
Position, Foreign Exchange and Commodities (Market Risk)	0	0
Credit Valuation Adjustment	215	207
Operational Risk	1,437	1,424
Total Risk Exposure Amount	27,093	28,472

Profit and Loss (P&L)

Description	31/12/2017 (EUR)	30/06/2018 (EUR)
Interest Income	2,774	1,329
Of which Debt Securities Income	265	96
Of which Loans and Advances Income	1,429	722
Interest Expenses	1,463	585
Of which Deposits Expenses	307	138
Of which Debt Securities Issued Expenses	233	104
Dividend Income	11	10
Net Fee and Commission Income	256	106
Gains or (-) Losses on Derecognition	11	2
Gains or (-) Losses on Financial Assets and Liabilities Held for Trading	1	0
Gains or (-) Losses on Financial Assets and Liabilities at Fair Value Through Profit or Loss	-10	-8
Gains or (-) Losses from Hedge Accounting	0	-4
Exchange Differences	2	0
Net Other Operating Income/(Expenses)	-20	28
Total Operating Income, Net	1,563	877
Administrative Expenses	800	480
Depreciation	33	14
Modification Gains or (-) Losses	n.a.	0
Provisions or (-) Reversal of Provisions	353	132
Commitments and Guarantees Given	6	-3
Other Provisions	347	135
Profit or (-) Loss Before Tax from Continuing Operations	207	130
Profit or (-) Loss After Tax from Continuing Operations	238	119
Profit or (-) Loss from Discontinued Operations	0	0
Profit or (-) Loss for the Year	238	119
Of which Attributable to Owners of the Parent	228	112

Credit Risk - Standardised Approach

Description	31/12/2017 (EUR)	30/06/2018 (EUR)
Original Exposure	27,056	27,368
Exposure Value	24,539	24,653
Risk Exposure Amount	7,332	7,656
Value Adjustments and Provisions	162	175
Standardised Total	-	-

Summary of Key Information

The bank's own funds increased slightly from €4,116 million (as of 31/12/2017) to €4,141 million (as of 30/06/2018), with CET1 capital rising from €3,571 million to €3,668 million.
Capital ratios decreased during the period, with CET1 capital ratio dropping from 13.18% to 12.88%, Tier 1 capital ratio from 13.27% to 12.98%, and total capital ratio from 15.19% to 14.54%.
The leverage ratio remained stable, at 4.7% and 4.6% for both the transitional and fully phased-in definitions, respectively.
The total risk exposure amount increased from €27,093 million to €28,472 million, primarily due to an increase in credit risk exposure.
The P&L showed a significant decline, with total operating income dropping from €1,563 million to €877 million, and net profit after tax also decreasing from €238 million to €119 million.
The standardised approach for credit risk showed a slight increase in risk exposure amount from €7,332 million to €7,656 million, with value adjustments and provisions increasing from €162 million to €175 million.