EBA欧洲银行-PL_5493000LKS7B3UTF7H35_TR_2017_12页_733kb

报告摘要

2017 EU-wide Transparency Exercise Summary for Bank Polska Kasa Opieki SA

Core Information

Bank Name: Bank Polska Kasa Opieki SA
LEI Code: 5493000LKS7B3UTF7H35
Country Code: PL
Status: After the sale on June 7th by Unicredit S.p.A., Bank Pekao S.A. is no longer a subsidiary of a foreign banking group. This document covers the data for the transitional period only, with information for Q2 2017 disclosed.

Own Funds - Transitional Period

Code	Description	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	COREP CODE	Regulation
A	OWN FUNDS	4,779	4,779	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	COMMON EQUITY TIER 1 CAPITAL	4,779	4,779	C 0.00 (020,010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	2,224	2,224	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	-2	-2	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated other comprehensive income	-8	-8	C 0.00 (018,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	2,245	2,245	C 0.00 (200,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	469	469	C 0.00 (210,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest given recognition in CET1 capital	0	0	C 0.00 (230,010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	-9	-9	C 0.00 (250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-125	-125	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	DTAs that rely on future profitability and do not arise from temporary differences net of associated DTLs	-6	-6	C 0.00 (370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	0	0	C 0.00 (380,010)	Articles 36(1) point (d), 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 (e) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	0	0	C 0.00 (430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from ATI items over ATI Capital	-25	-25	C 0.00 (440,010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to assets which can alternatively be subject to a 1.250% risk weight	0	0	C 0.00 (450,010) + C 0.00 (460,010) + C 0.00 (470,010) + C 0.00 (471,010) + C 0.00 (472,010)	Articles 4(36), 36(1) point (b) and 89 to 91 of CRR; Articles 36(1) point (h), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (o) and 379(3) of CRR; Articles 36(1) point (k) (v) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.14.1	Of which: from securitisation positions	0	0	C 0.00 (460,010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.15	Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment	0	0	C 0.00 (480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	Deductible DTAs that rely on future profitability and arise from temporary differences	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 of financial sector entities where the institution has a significant investment	0	0	C 0.00 (500,010)	Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
A.1.18	Amount exceeding the 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	17	17	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C 0.00 (520,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	0	0	C 0.00 (524,010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	17	17	C 0.00 (520,010)	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.2.1	Additional Tier 1 Capital instruments	0	0	C 0.00 (540,010) + C 0.00 (570,010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C 0.00 (570,010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	25	25	C 0.00 (690,010) + C 0.00 (700,010) + C 0.00 (710,010) + C 0.00 (740,010) + C 0.00 (744,010) + C 0.00 (748,010)	-
A.2.4	Additional Tier 1 transitional adjustments	-25	-25	C 0.00 (660,010) + C 0.00 (730,010)	-
A.3	TIER 1 CAPITAL	4,779	4,779	C 0.00 (615,010)	Article 25 of CRR
A.4	TIER 2 CAPITAL	0	0	C 0.00 (750,010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	0	0	C 0.00 (760,010) + C 0.00 (890,010)	-
A.4.2	Other Tier 2 Capital components and deductions	0	0	C 0.00 (910,010) + C 0.00 (920,010) + C 0.00 (930,010) + C 0.00 (940,010) + 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	0	0	C 0.00 (480,010) + C 0.00 (490,010) + C 0.00 (560,010)	-
B	TOTAL RISK EXPOSURE AMOUNT	26,622	26,622	C 0.00 (410,010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional adjustments included	0	0	C 5.01 (010,040)	-
C.1	COMMON EQUITY TIER 1 CAPITAL RATIO (transition period)	17.95%	17.95%	CA3 (1)	-
C.2	TIER 1 CAPITAL RATIO (transition period)	17.95%	17.95%	CA3 (3)	-
C.3	TOTAL CAPITAL RATIO (transition period)	17.95%	17.95%	CA3 (5)	-
D	CET1 Capital Fully loaded	4,788	4,788	[A.1-A.1.1.3-1.1.1+MIN(A.2+A.1.3- A.2.2-A.2.4+MIN(A.4+A.2.2- A.4.3,0)]	-
E	CET1 Capital Ratio (Fully loaded)	17.98%	17.98%	[D.1]/[B.8.1]	-

Leverage Ratio

Code	Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)	COREP CODE	Regulation
A.1	Tier 1 capital - transitional definition	4,779	4,779	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62 of 10 October 2014 amending CRR
A.2	Tier 1 capital - fully phased-in definition	4,788	4,788	C 47.00 (r310,c010)	-
B.1	Total leverage ratio exposures - using a transitional definition of Tier 1 capital	43,101	43,101	C 47.00 (r300,c010)	-
B.2	Total leverage ratio exposures - using a fully phased-in definition of Tier 1 capital	43,110	43,110	C 47.00 (r290,c010)	-
C.1	Leverage ratio - using a transitional definition of Tier 1 capital	11.1%	11.1%	C 47.00 (r340,c010)	-
C.2	Leverage ratio - using a fully phased-in definition of Tier 1 capital	11.1%	11.1%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Description	As of 31/12/2016 (mIn EUR)	As of 30/06/2017 (mIn EUR)
Credit risk	24,894	24,894
Securitisation and re-securitisations in the banking book	0	0
Contributions to the default fund of a CCP	0	0
Other credit risk	24,894	24,894
Market risk (position, foreign exchange and commodities)	119	119
Credit Valuation Adjustment	160	160
Operational risk	1,448	1,448
Total Risk Exposure Amount	26,622	26,622

Profit and Loss (P&L)

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Interest income	655	655
Of which debt securities income	125	125
Of which loans and advances income	515	515
Interest expenses	123	123
Of which deposits expenses	119	119
Of which debt securities issued expenses	4	4
Expenses on share capital repayable on demand	0	0
Dividend income	0	5
Net Fee and commission income	0	273
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	0	1
Gains or (-) losses on financial assets and liabilities held for trading, net	0	8
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	0	0
Gains or (-) losses from hedge accounting, net	0	1
Exchange differences [gain or (-) loss], net	0	-6
Net other operating income/(expenses)	0	11
TOTAL OPERATING INCOME, NET	0	826
Administrative expenses	0	450
Depreciation	0	40
Provisions or (-) reversal of provisions	0	2
Commitments and guarantees given	0	-2
Other provisions	0	3
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS	0	283
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	0	209
Profit or (-) loss after tax from discontinued operations	0	0
PROFIT OR (-) LOSS FOR THE YEAR	0	209
Of which attributable to owners of the parent	0	209

Market Risk

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Traded Debt Instruments	119	119
Of which: General risk	113	113
Of which: Specific risk	6	6
Equities	1	1
Securitisation	0	0
Other exposures	1,283	1,283
Total Risk Exposure Amount	26,622	26,622

Credit Risk - Standardised Approach

Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)
Total Risk Exposure Amount	51,343	41,772
Standardised Total	51,343	41,772

Sovereign Exposure

Description	As of 30/06/2017 (mln EUR)
Financial assets: Carrying Amount	9,250.3
Of which: Held for trading	1,152.5
Of which: Debt securities	8,097.8
Designated at fair value through profit or loss	517.4
Available-for-sale	0.0
Loans and Receivables	5,266.0
Held-to-maturity investments	2,429.6
Of which: Loans and advances	1,152.5
Of which: Debt securities	1,277.0

Performing and Non-performing Exposures

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Gross carrying amount	-	-
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions	-	-
Collateral and financial guarantees received on non-performing exposures	-	-
Of which: performing but past due >30 days and <=90 days	-	-
Of which: non-performing	-	-
On performing exposures	-	-
On non-performing exposures	-	-

Key Points

The bank's CET1 capital for the transitional period was 4,779 mln EUR, with a fully loaded CET1 capital of 4,788 mln EUR.
The CET1 capital ratio (transitional) was 17.95%, and the fully loaded CET1 capital ratio was 17.98%.
The total risk exposure amount for Q2 2017 was 26,622 mln EUR.
The leverage ratio remained at 11.1% for both the transitional and fully phased-in definitions.
The bank's P&L for Q2 2017 showed a total operating income of 826 mln EUR, with a profit after tax of 209 mln EUR.
The bank's market risk exposure was 119 mln EUR, and credit risk exposure (standardised) was 41,772 mln EUR.
Sovereign exposure was reported as 9,250.3 mln EUR as of 30/06/2017.
No significant non-performing exposures were reported.