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2017 EU-wide Transparency Exercise Summary - BPER Banca S.p.A.

Core Content Overview

The document presents the results of the 2017 EU-wide Transparency Exercise for BPER Banca S.p.A., focusing on capital structure, leverage ratios, risk exposure amounts, and profit and loss (P&L). The data is provided for two reporting dates: 31 December 2016 and 30 June 2017. It includes information on own funds, capital ratios, leverage ratios, and risk exposures (credit, market, and other).

Capital Structure and Ratios (Transitional Period)

Own Funds

• As of 31/12/2016: 4,958 mln EUR
• As of 30/06/2017: 5,440 mln EUR

CET1 Capital (Common Equity Tier 1)

• As of 31/12/2016: 4,498 mln EUR
• As of 30/06/2017: 4,504 mln EUR
• Components:
  • A.1.1: Capital instruments eligible as CET1 Capital (including share premium): 2,367 mln EUR (both dates)
  • A.1.2: Retained earnings: 1,840 mln EUR (2016), 1,948 mln EUR (2017)
  • A.1.3: Accumulated other comprehensive income: -14 mln EUR (2016), -12 mln EUR (2017)
  • A.1.4: Other Reserves: 663 mln EUR (both dates)
  • A.1.6: Minority interest given recognition in CET1 capital: 193 mln EUR (2016), 188 mln EUR (2017)
  • Transitional adjustments: 173 mln EUR (2016), 70 mln EUR (2017)
  • Additional deductions: -50 mln EUR (2016), -47 mln EUR (2017)

Tier 1 Capital

• As of 31/12/2016: 4,526 mln EUR
• As of 30/06/2017: 4,536 mln EUR

Tier 2 Capital

• As of 31/12/2016: 432 mln EUR
• As of 30/06/2017: 903 mln EUR

Capital Ratios (Transitional Period)

• CET1 Capital Ratio:
  • 31/12/2016: 14.22%
  • 30/06/2017: 13.78%
• Tier 1 Capital Ratio:
  • 31/12/2016: 14.31%
  • 30/06/2017: 13.88%
• Total Capital Ratio:
  • 31/12/2016: 15.68%
  • 30/06/2017: 16.64%

Leverage Ratio

• Tier 1 capital (transitional definition):
  • 31/12/2016: 4,526 mln EUR
  • 30/06/2017: 4,536 mln EUR
• Total leverage ratio exposures:
  • 31/12/2016: 67,534 mln EUR
  • 30/06/2017: 73,647 mln EUR
• Leverage Ratio:
  • 31/12/2016: 6.7%
  • 30/06/2017: 6.2%

Risk Exposure Amounts

• Total Risk Exposure Amount:
  • 31/12/2016: 31,622 mln EUR
  • 30/06/2017: 32,686 mln EUR

Breakdown of Risk Exposures

• Credit Risk:
  • 31/12/2016: 27,226 mln EUR
  • 30/06/2017: 28,155 mln EUR
• Securitisation and Re-securitisation (Banking Book):
  • 31/12/2016: 374 mln EUR
  • 30/06/2017: 339 mln EUR
• Market Risk:
  • Traded Debt Instruments: 377 mln EUR (31/12/2016), 512 mln EUR (30/06/2017)
  • Equities: 109 mln EUR (31/12/2016), 166 mln EUR (30/06/2017)
  • Commodities Risk: 8 mln EUR (31/12/2016), 19 mln EUR (30/06/2017)
  • Foreign Exchange Risk: 0 mln EUR (both dates)

Profit and Loss (P&L)

Income

• Interest Income:
  • 31/12/2016: 1,488 mln EUR
  • 30/06/2017: 708 mln EUR
• Net Fee and Commission Income:
  • 31/12/2016: 713 mln EUR
  • 30/06/2017: 359 mln EUR
• Gains or losses on financial assets and liabilities:
  • 31/12/2016: 107 mln EUR
  • 30/06/2017: 30 mln EUR

Expenses

• Interest Expenses:
  • 31/12/2016: 323 mln EUR
  • 30/06/2017: 139 mln EUR
• Administrative Expenses:
  • 31/12/2016: 1,379 mln EUR
  • 30/06/2017: 664 mln EUR
• Depreciation:
  • 31/12/2016: 71 mln EUR
  • 30/06/2017: 38 mln EUR

Profit or Loss

• Profit or Loss Before Tax from Continuing Operations:
  • 31/12/2016: 11 mln EUR
  • 30/06/2017: 109 mln EUR
• Profit or Loss After Tax from Continuing Operations:
  • 31/12/2016: 16 mln EUR
  • 30/06/2017: 119 mln EUR

Credit Risk - Standardised Approach

• Standardised Total Risk Exposure Amount:
  • 31/12/2016: 38,872 mln EUR
  • 30/06/2017: 45,253 mln EUR
• Risk Exposure Amount:
  • 31/12/2016: 13,094 mln EUR
  • 30/06/2017: 14,631 mln EUR
• Value Adjustments and Provisions:
  • 31/12/2016: 811 mln EUR
  • 30/06/2017: 631 mln EUR

Breakdown by Exposure Type

• Central Governments or Central Banks:
  • 31/12/2016: 10.736 mln EUR, 1.428 mln EUR
  • 30/06/2017: 13.182 mln EUR, 1.474 mln EUR
• Corporates:
  • 31/12/2016: 8.043 mln EUR, 5.112 mln EUR
  • 30/06/2017: 8.665 mln EUR, 5.482 mln EUR
• Secured by Mortgages on Immovable Property:
  • 31/12/2016: 1.169 mln EUR, 486 mln EUR
  • 30/06/2017: 1.948 mln EUR, 781 mln EUR
• Exposures in Default:
  • 31/12/2016: 1.960 mln EUR, 1.387 mln EUR
  • 30/06/2017: 2.016 mln EUR, 1.336 mln EUR
• Covered Bonds:
  • 31/12/2016: 1.152 mln EUR, 173 mln EUR
  • 30/06/2017: 1.526 mln EUR, 364 mln EUR

Key Information and Regulations

• The data is based on the Capital Requirements Regulation (CRR).
• CET1 Capital is calculated using transitional adjustments and deductions as outlined in various CRR articles.
• Leverage ratios are based on Article 429 of CRR and Delegated Regulation (EU) 2015/62.
• Risk exposure amounts are calculated using the Standardised Approach and include adjustments for credit conversion factors and provisions.
• The P&L section reflects income and expenses from various financial activities, including interest, fees, and financial asset movements.