EBA欧洲银行-DE_529900OQ416JMY9LQO42_TR_2017_16页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary

Core Information

Bank Name: HSH Beteiligungs Management GmbH
LEI Code: 529900OQ416JMY9LQO42
Country Code: DE (Germany)

This document outlines the results of the 2017 EU-wide Transparency Exercise, focusing on HSH Beteiligungs Management GmbH, a financial holding company. The data is published at the highest consolidation level, but the bank's investor and financial reporting primarily centers on the sub-consolidated group level of HSH Nordbank AG, based on the latter's IFRS financial statements. The sub-consolidated group data is published independently by the institution and not reviewed by supervisory authorities.

Capital Structure (OWN FUNDS)

Own Funds (Transitional period)

Code	Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)	COREP CODE	Regulation
A	Own Funds	3,757	4,031	C.01.00 (r010,c010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital	1,804	2,647	C.01.00 (r020,c010)	Article 50 of CRR
A.1.1	CET1 Eligible Instruments	71	71	C.01.00 (r030,c010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained Earnings	2,601	2,951	C.01.00 (r130,c010)	Articles 26(1) point (c), 26(2) and 36(1) points (a) and (f) of CRR
A.1.3	Accumulated Other Comprehensive Income	34	-9	C.01.00 (r180,c010)	Articles 4(100), 26(1) point (d) and 36(1) point (f) of CRR
A.1.6	Minority Interest in CET1	124	94	C.01.00 (r230,c010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	-86	-87	C.01.00 (r250,c010)	Articles 32 to 35 of and 36(1) point (f) of CRR
A.1.21	Transitional Adjustments	285	132	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-

Additional Tier 1 Capital

Code	Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)	COREP CODE	Regulation
A.2	Additional Tier 1 Capital	883	542	C.01.00 (r530,c010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital Instruments	598	406	C.01.00 (r540,c010) + C.01.00 (r670,c010)	-
A.2.4	Additional Tier 1 Transitional Adjustments	285	136	C.01.00 (r660,c010) + C.01.00 (r680,c010) + C.01.00 (r730,c010)	-

Tier 1 and Tier 2 Capital

Code	Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)	COREP CODE	Regulation
A.3	Tier 1 Capital	2,687	3,190	C.01.00 (r615,c010)	Article 25 of CRR
A.4	Tier 2 Capital	1,070	841	C.01.00 (r750,c010)	Article 71 of CRR

Capital Ratios (Transitional period)

Code	Description	As of 31/12/2016 (%)	As of 30/06/2017 (%)	COREP CODE	Regulation
C.1	CET1 Capital Ratio	6.52%	10.60%	CA3 (1)	-
C.2	Tier 1 Capital Ratio	9.70%	12.78%	CA3 (3)	-
C.3	Total Capital Ratio	13.57%	16.15%	CA3 (5)	-

Own Funds Requirements

Code	Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)	COREP CODE	Regulation
B	Total Risk Exposure Amount	27,684	24,963	C.02.00 (r010,c010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional adjustments included	215	90	C.05.01 (r010,c040)	-

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	2,687	3,190	C 47.00 (r320,c010)	Article 429 of CRR
A.2	Tier 1 Capital - Fully phased-in definition	1,548	2,531	C 47.00 (r310,c010)	-
B.1	Total leverage ratio exposures - using a transitional definition	77,044	74,852	C 47.00 (r300,c010)	Article 429 of CRR
B.2	Total leverage ratio exposures - using a fully phased-in definition	76,820	74,756	C 47.00 (r290,c010)	-
C.1	Leverage ratio - using a transitional definition	3.5%	4.3%	C 47.00 (r340,c010)	-
C.2	Leverage ratio - using a fully phased-in definition	2.0%	3.4%	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	22,881	22,239
Securitisation and re-securitisations in the banking book	6,066	5,117
Contributions to the default fund of a CCP	1	1
Other credit risk	16,815	17,121
Market risk (position, foreign exchange and commodities)	3,191	1,369
Total Risk Exposure Amount	27,684	24,963

Profit and Loss (P&L)

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Interest Income	3,655	1,936
Of which debt securities income	264	118
Of which loans and advances income	1,584	915
Interest Expenses	3,067	1,393
Of which deposits expenses	709	302
Of which debt securities issued expenses	386	169
Dividend Income	12	5
Net Fee and commission income	88	32
Gains or losses on derecognition of financial assets and liabilities	109	8
Gains or losses on financial assets and liabilities held for trading	-480	28
Gains or losses on financial assets and liabilities designated at fair value through profit or loss	90	-18
Gains or losses from hedge accounting	-4	-9
Exchange differences	-4	42
Net other operating income/(expenses)	-549	-255
Total Operating Income, Net	-149	375
Administrative expenses	533	237
Depreciation	11	6
Provisions or reversal of provisions	8	-32
Commitments and guarantees given	6	-17
Other provisions	3	-15
Profit or loss before tax from continuing operations	413	98
Profit or loss after tax from continuing operations	412	82
Profit or loss for the year	412	82

Market Risk

Description	As of 31/12/2016 (mln EUR)	As of 30/06/2017 (mln EUR)
Traded Debt Instruments	980	1,013
Of which: General risk	812	812
Of which: Specific risk	50	48
Equities	5	8
Foreign exchange risk	2,207	348
Commodities risk	0	0
Total Market Risk	3,191	1,369

Credit Risk - Standardised Approach

Consolidated Data

Description	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)
Central governments or central banks	239	28
Regional governments or local authorities	0	201
Public sector entities	301	154
Multilateral Development Banks	0	0
International Organisations	226	221
Institutions	820	1,652
Corporates	307	168
Of which: SME	49	52
Retail	24	21
Of which: SME	5	4
Secured by mortgages on immovable property	7	7
Of which: SME	1	1
Exposures in default	190	95
Items associated with particularly high risk	3	1
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	151	7
Securitisation	455	420
Standardised Total	2,723	3,723

Country-wise Data

Country	As of 31/12/2016 (min EUR)	As of 30/06/2017 (min EUR)
Germany	2,723	3,723
Luxembourg	0	0
United Kingdom	0	0

Key Observations

The bank's capital increased significantly during the transitional period, with CET1 capital rising from 1,804 to 2,647 (min EUR).
The leverage ratio improved from 3.5% to 4.3% using the transitional definition, but decreased from 2.0% to 3.4% using the fully phased-in definition.
The total risk exposure amount decreased from 27,684 to 24,963 (min EUR), primarily due to a reduction in credit risk and market risk.
The bank's financial performance showed a net operating income of -149 (mln EUR) in 2016, which turned positive to 375 (mln EUR) in 2017.
The data is published at the highest consolidation level, but the sub-consolidated group data of HSH Nordbank AG is based on its own financial statements and not reviewed by supervisory authorities.

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