EBA欧洲银行-ES_5493006QMFDDMYWIAM13_TR_2016_15页_1mb

报告摘要

2016 EU-wide Transparency Exercise Summary: Banco Santander SA

Core Information

Bank Name: Banco Santander SA
LEI Code: 5493006QMFDDMYWIAM13
Country Code: ES (Spain)

Capital Structure (Transitional Period)

Category	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)	COREP Code	Regulation
OWN FUNDS	84,350	84,183	C.01.00 (010,010)	Articles 4(118) and 72 of CRR
COMMON EQUITY TIER 1 (CET1)	73,478	72,190	C.01.00 (020,010)	Article 50 of CRR
Capital Instruments eligible as CET1	52,005	52,026	C.01.00 (030,010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained Earnings	49,673	51,141	C.01.00 (r130,010)	Articles 26(1) point (c), 26(2) and 36(1) points (a) and (f) of CRR
Accumulated Other Comprehensive Income	-15,302	-15,801	C.01.00 (r180,010)	Articles 4(100), 26(1) point (d) and 36(1) point (f) of CRR
Minority Interest in CET1 Capital	6,148	6,976	C.01.00 (r230,010)	Article 84 of CRR
Adjustments to CET1 due to Prudential Filters	-145	-1,136	C.01.00 (r250,010)	Articles 32 to 35 of and 36(1) point (f) of CRR
Intangible Assets (including Goodwill)	-28,254	-27,976	C.01.00 (r300,010) + C.01.00 (r340,010)	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
DTAs based on Future Profitability	-3,922	-4,087	C.01.00 (r370,010)	Articles 36(1) point (c) and 38 of CRR
IRB Shortfall of Credit Risk Adjustments	0	0	C.01.00 (r380,010)	Articles 36(1) point (d), 40 and 159 of CRR
Defined Benefit Pension Fund Assets	-786	-316	C.01.00 (r390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal Cross Holdings in CET1	0	0	C.01.00 (r430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess Deduction from AT1 Items over AT1 Capital	-10,286	-4,509	C.01.00 (r440,010)	Article 36(1) point (f) of CRR
Deductions for Assets with 1.250% Risk Weight	-24	-103	C.01.00 (r450,010) + C.01.00 (r460,010) + C.01.00 (r470,010) + C.01.00 (r472,010)	Articles 4(36), 36(1) point (b) and 89 to 91 of CRR; Articles 36(1) point (k) (b) 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
Securitisation Positions	0	0	C.01.00 (r460,010)	Articles 36(1) point (k) (h), 243(1) point (b), 244(1) point (b) and 258 of CRR
Holdings of CET1 Capital Instruments (No Significant Investment)	0	0	C.01.00 (r480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
Holdings of CET1 Capital Instruments (Significant Investment)	0	0	C.01.00 (r490,010)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
Amount Exceeding 17.65% Threshold	0	0	C.01.00 (r510,010)	Article 48 of CRR
Additional Deductions due to Article 3 CRR	0	0	C.01.00 (r524,010)	Article 3 CRR
CET1 Capital Elements or Deductions - Other	0	0	C.01.00 (r529,010)	-
Transitional Adjustments	25,059	15,975	GA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
Transitional Adjustments (Grandfathered CET1 Instruments)	0	0	C.01.00 (r220,010)	Articles 48(3) to (3), and 484 to 487 of CRR
Transitional Adjustments (Additional Minority Interests)	1,677	948	C.01.00 (r240,010)	Articles 479 and 480 of CRR
Other Transitional Adjustments to CET1	23,382	15,028	C.01.00 (r520,010)	Articles 469 to 472, 478 and 481 of CRR
Additional Tier 1 (AT1) Capital	0	0	C.01.00 (r530,010)	Article 61 of CRR
AT1 Capital Instruments	5,504	5,606	C.01.00 (r540,010) + C.01.00 (r670,010)	-
Excess Deduction from T2 Items over T2 Capital	0	0	C.01.00 (r720,010)	-
Other Additional Tier 1 Components and Deductions	10,286	4,509	C.01.00 (r690,010) + C.01.00 (r700,010) + C.01.00 (r710,010) + C.01.00 (r720,010) + C.01.00 (r744,010) + C.01.00 (r748,010) + C.01.00 (r748,010)	-
Additional Tier 1 Transitional Adjustments	-15,790	-10,114	C.01.00 (r660,010) + C.01.00 (r680,010) + C.01.00 (r730,010)	-
Tier 1 Capital	73,478	72,190	C.01.00 (r615,010)	Article 25 of CRR
Tier 2 Capital	10,872	11,993	C.01.00 (r750,010)	Article 71 of CRR
Tier 2 Capital Instruments	8,133	9,213	C.01.00 (r760,010) + C.01.00 (r890,010)	-
Other Tier 2 Components and Deductions	3,866	3,831	C.01.00 (r910,010) + C.01.00 (r920,010) + C.01.00 (r930,010) + C.01.00 (r940,010) + C.01.00 (r950,010) + C.01.00 (r970,010) + C.01.00 (r974,010) + C.01.00 (r978,010)	-
Tier 2 Transitional Adjustments	-1,128	-1,052	C.01.00 (r880,010) + C.01.00 (r900,010) + C.01.00 (r960,010)	-

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2015	As of 30/06/2016	COREP Code
CET1 Capital Ratio	12.72%	12.32%	CA3 (1)
Tier 1 Capital Ratio	12.72%	12.32%	CA3 (3)
Total Capital Ratio	14.69%	14.36%	CA3 (5)

Fully Loaded CET1 Capital

Category	As of 31/12/2015	As of 30/06/2016	COREP Code
CET1 Capital (Fully Loaded)	58,705	60,724	[IA.1-A.I.13-A.I.13-MIN(A2+A.1.3-A.2.3-A.2.4-MIN(A4+A.2.4-A.4.3,0)] (I)
CET1 Capital Ratio (Fully Loaded)	10.19%	10.36%	[O-1] [B-8-1]

Risk Exposure Amounts

Risk Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Credit Risk	492,059	495,508
Securitisation and Re-securitisation (Banking Book)	1,855	1,849
Contributions to CCP Default Fund	382	315
Other Credit Risk	489,821	493,345
Market Risk (Position, FX, Commodities)	27,438	32,620
Securitisation (Trading Book)	207	101
Credit Valuation Adjustment	257	431
Operational Risk	58,044	57,487
Other Risk Exposure	1	1
Total Risk Exposure Amount	577,798	586,047

Profit and Loss (P&L)

Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Interest Income	58,503	28,051
Of which Debt Securities Income	7,239	3,406
Of which Loans and Advances Income	49,052	23,261
Interest Expenses	25,589	12,796
Of which Deposits Expenses	15,243	7,456
Of which Debt Securities Issued Expenses	7,802	3,779
Dividend Income	452	251
Net Fee and Commission Income	10,021	4,946
Gains or Losses on Derecognition	1,177	681
Gains or Losses on Trading Financial Assets	125	737
Gains or Losses on Fair Value Through Profit or Loss	325	422
Gains or Losses from Hedge Accounting	-49	15
Exchange Differences	789	-672
Net Other Operating Income/Expenses	-348	-76
Total Operating Income, Net	45,406	21,558
Administrative Expenses	19,324	9,230
Depreciation	2,401	1,170
Provisions or Reversal of Provisions	3,158	1,585
Commitments and Guarantees Given	-101	-5
Other Provisions	3,259	1,590
Of which: Pending Legal Issues and Tax Litigation	1,084	-
Of which: Restructuring	247	-
Impairment or Reversal of Impairment (Non-FVTL Assets)	10,742	4,675
Impairment or Reversal of Impairment (Loans and Receivables)	10,284	4,673
Impairment or Reversal of Impairment (Investments and Non-Financial Assets)	458	3
Profit or Loss Before Tax from Continuing Operations	9,471	5,140
Profit or Loss After Tax from Continuing Operations	7,329	3,542
Profit or Loss After Tax from Discontinued Operations	0	0
Profit or Loss for the Year	7,329	3,542
Of which Attributable to Owners of the Parent	5,966	2,911

Market Risk

Risk Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Traded Debt Instruments	12,126	10,772
Of which: General Risk	10,212	9,626
Of which: Specific Risk	1,167	938
Equities	361	635
Of which: General Risk	147	252
Of which: Specific Risk	143	288
Foreign Exchange Risk	5,542	8,702
Commodities Risk	240	132
Total Risk Exposure Amount	18,269	20,241

Credit Risk - Standardised Approach

Country/Region	As of 31/12/2015	As of 30/06/2016
Total Risk Exposure Amount	577,798	586,047
Consolidated Data
Central Governments or Central Banks	171,403	159,204
Regional Governments or Local Authorities	2,209	1,468
Public Sector Entities	7,304	9,751
Multilateral Development Banks	1,581	1,811
International Organisations	0	0
Institutions	49,539	8,534
Corporates	4,959	4,487
Of which: SME	115	113
Retail	15,730	15,982
Of which: SME	419	998
Secured by Mortgages	6,876	6,306
Of which: SME	27	32
Exposures in Default	1,071	1,118
Items with High Risk	30	27
Covered Bonds	0	0
Claims on Institutions with ST Credit Assessment	0	1
Collective Investments (CIU)	0	0
Equity	1,680	1,657
Other Exposures	38,538	37,833
Standardised Total	733,442	733,489

Key Observations

Capital Trends: Banco Santander's CET1 capital slightly decreased from 84,350 EUR to 84,183 EUR during the transitional period, with a corresponding decrease in the CET1 capital ratio from 12.72% to 12.32%.
Risk Exposure: Total risk exposure increased from 577,798 EUR to 586,047 EUR, primarily due to higher market risk exposure (from 27,438 EUR to 32,620 EUR).
P&L Performance: Operating income significantly dropped from 45,406 EUR to 21,558 EUR, reflecting a decline in interest income and fee and commission income.
Market Risk Components: Traded debt instruments and equities contributed significantly to market risk exposure, with an increase in foreign exchange risk. The total market risk exposure was 20,241 EUR as of 30/06/2016.
Credit Risk: The standardised approach showed a decrease in total credit risk exposure from 733,442 EUR to 733,489 EUR, with a notable reduction in exposures in default and value adjustments and provisions.

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