EBA欧洲银行-PT_JU1U6S0DG9YLT7N8ZV32_TR_2016_15页_1mb

报告摘要

2016 EU-wide Transparency Exercise Summary

Core Content

The document provides a detailed summary of the financial position and risk exposure of Banco Comercial Português SA as part of the 2016 EU-wide Transparency Exercise. It includes information on own funds, capital ratios, risk exposure amounts, and profit and loss (P&L) for the bank for the periods ending on 31/12/2015 and 30/06/2016.

Key Financial Information

Own Funds (Transitional Period)

Item	31/12/2015 (mln EUR)	30/06/2016 (mln EUR)	COREP Code	Regulation
A	6,207	5,133	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
A.1	5,775	4,719	C 0.00 (020,010)	Article 50 of CRR
A.1.1	4,852	4,850	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	801	430	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	-2,460	-2,725	C 0.00 (0180,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	2,110	2,284	C 0.00 (200,010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	0	0	C 0.00 (010,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	560	454	C 0.00 (020,010)	Article 84 of CRR
A.1.7	17	-31	C 0.00 (0250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	-210	-302	C 0.00 (0300,010) + C 0.00 (0340,010)	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	-318	-432	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	-355	-299	C 0.00 (0380,010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	0	0	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	0	0	C 0.00 (0430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	-229	-196	C 0.00 (0440,010)	Articles 36(1) point (j) of CRR
A.1.14	0	0	C 0.00 (0450,010) + C 0.00 (0460,010) + C 0.00 (0470,010) + C 0.00 (0471,010) + C 0.00 (0472,010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), 244(1) point (k) (ii) and 258 of CRR; Articles 36(1) point (l) (i) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(3) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
A.1.14.1	0	0	C 0.00 (0460,010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.15	0	0	C 0.00 (0480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.16	-438	-215	C 0.00 (0490,010)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
A.1.17	0	-47	C 0.00 (0500,010)	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	-186	-295	C 0.00 (0510,010)	Article 48 of CRR
A.1.19	0	0	C 0.00 (0524,010)	Article 3 CRR
A.1.20	0	0	C 0.00 (0529,010)	-
A.1.21	1,631	1,244	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
A.1.21.1	0	0	C 0.00 (0520,010)	Articles 483(1) to (3), and 484 to 487 of CRR
A.1.21.2	306	160	C 0.00 (0540,010)	Articles 479 and 480 of CRR
A.1.21.3	1,325	1,084	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR
A.2	0	0	C 0.00 (0530,010)	Article 61 of CRR
A.2.1	41	14	C 0.00 (0540,010) + C 0.00 (0670,010)	-
A.2.2	0	0	C 0.00 (0670,010)	-
A.2.3	229	196	C 0.00 (0690,010) + C 0.00 (0700,010) + C 0.00 (0710,010) + C 0.00 (0720,010) + C 0.00 (0740,010) + C 0.00 (0741,010) + C 0.00 (0748,010) + C 0.00 (0750,010)	-
A.2.4	-270	-210	C 0.00 (0660,010) + C 0.00 (0680,010) + C 0.00 (0730,010)	-
A.3	5,775	4,719	C 0.00 (0615,010)	Article 25 of CRR
A.4	432	414	C 0.00 (0750,010)	Article 71 of CRR
A.4.1	490	424	C 0.00 (0760,010) + C 0.00 (0890,010)	-
A.4.2	-59	-59	C 0.00 (0910,010) + C 0.00 (0920,010) + C 0.00 (0930,010) + C 0.00 (0940,010) + C 0.00 (0950,010) + C 0.00 (0970,010) + C 0.00 (0974,010) + C 0.00 (0978,010)	-
A.4.3	1	49	C 0.00 (0880,010) + C 0.00 (0900,010) + C 0.00 (0960,010)	-

Capital Ratios (Transitional Period)

Item	31/12/2015 (%)	30/06/2016 (%)
C.1	13.33%	12.29%
C.2	13.33%	12.29%
C.3	14.33%	13.36%

CET1 Capital Fully Loaded

Item	31/12/2015 (mln EUR)	30/06/2016 (mln EUR)
D	4,372	3,672
E	10.23%	9.68%

Risk Exposure Amounts

Risk Exposure Type	31/12/2015 (mln EUR)	30/06/2016 (mln EUR)
Credit Risk	38,362	34,153
Securitisation Risk	399	415
Contributions to CCP Default Fund	0	0
Other Credit Risk	37,963	33,738
Market Risk (Position, FX, Commodities)	1,136	1,063
Credit Valuation Adjustment	232	245
Operational Risk	3,240	2,954
Other Risk Exposure	346	0
Total Risk Exposure Amount	43,315	38,415

Profit and Loss (P&L)

P&L Item	31/12/2015 (mln EUR)	30/06/2016 (mln EUR)
Interest Income	2,311	963
Of which Debt Securities Income	352	134
Of which Loans and Advances Income	1,835	768
Interest Expenses	1,018	366
Of which Deposits Expenses	664	210
Of which Debt Securities Issued Expenses	324	141
Dividend Income	12	6
Net Fee and Commission Income	699	323
Gains or (-) Losses on Derecognition	422	125
Gains or (-) Losses on Trading Financial Assets	3	-44
Gains or (-) Losses on FVTPL Financial Assets	-1	40
Gains or (-) Losses from Hedge Accounting	1	9
Exchange Differences	136	41
Net Other Operating Income/(Expenses)	-99	-84
Total Operating Income, Net	2,468	1,014
Administrative Expenses	1,047	462
Depreciation	62	23
Provisions or (-) Reversal of Provisions	25	9
Commitments and Guarantees Given	-16	10
Other Provisions	40	-1
Profit or (-) Loss Before Tax from Continuing Operations	398	-243
Profit or (-) Loss After Tax from Continuing Operations	345	-163
Profit or (-) Loss After Tax from Discontinued Operations	15	45
Profit or (-) Loss for the Year	360	-118
Of which Attributable to Owners of the Parent	235	-197

Summary of Key Points

Capital and Own Funds: The bank's own funds decreased from 6,207 mln EUR to 5,133 mln EUR during the period. CET1 capital also declined from 5,775 mln EUR to 4,719 mln EUR.
Capital Ratios: The CET1 ratio dropped from 13.33% to 12.29%, and the total capital ratio decreased from 14.33% to 13.36%.
Risk Exposure: Total risk exposure decreased from 43,315 mln EUR to 38,415 mln EUR. The breakdown includes credit risk, market risk, and operational risk.
Profit and Loss: The net operating income declined significantly from 2,468 mln EUR to 1,014 mln EUR. The profit after tax from continuing operations turned negative, and the total profit for the year also decreased.

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