EBA欧洲银行-DK_GP5DT10VX1QRQUKVBK64_TR_2016_11页_717kb

报告摘要

2016 EU-wide Transparency Exercise Summary - Sydbank

Core Content

The document provides a detailed overview of Sydbank's financial transparency data for the 2016 EU-wide exercise, covering capital structure, risk exposure, profit and loss (P&L), and other regulatory requirements. The data is presented in a structured format with key figures for the periods ending on 31/12/2015 and 30/06/2016.

Capital Structure

Own Funds (Transitional Period)

Category	31/12/2015 (EUR)	30/06/2016 (EUR)	COREP CODE	Regulation
Own Funds	1,606	1,586	C.01.00 (r010,c010)	Articles 4(118) and 72 of CRR
CET1 Capital	1,320	1,311	C.01.00 (r020,c010)	Article 50 of CRR
Capital instruments eligible as CET1 Capital	15	34	C.01.00 (r030,c010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained earnings	1,338	1,322	C.01.00 (r130,c010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
Accumulated other comprehensive income	11	11	C.01.00 (r180,c010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
Other Reserves	58	59	C.01.00 (r200,c010)	Articles 4(117) and 26(1) point (e) of CRR
Funds for general banking risk	0	0	C.01.00 (r210,c010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
Minority interest given recognition in CET1 capital	0	0	C.01.00 (r230,c010)	Article 84 of CRR
Adjustments to CET1 due to prudential filters	0	-9	C.01.00 (r250,c010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
Intangible assets (including Goodwill)	-41	-40	C.01.00 (r300,c010) + C.01.00 (r340,c010)	Articles 4(113), 36(1) point (b) and 37 of CRR; Articles 4(115), 36(1) point (b) and 37 point (a) of CRR
DTA that rely on future profitability	-6	-6	C.01.00 (r370,c010)	Articles 36(1) point (c) and 38 of CRR
IRB shortfall of credit risk adjustments to expected losses	0	0	C.01.00 (r380,c010)	Articles 36(1) point (d), 40 and 159 of CRR
Defined benefit pension fund assets	0	0	C.01.00 (r390,c010)	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal cross holdings in CET1 Capital	0	0	C.01.00 (r430,c010)	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess deduction from AT1 items over AT1 Capital	0	0	C.01.00 (r440,c010)	Article 36(1) point (d) of CRR
Deductions related to assets with 1.25% risk weight	0	0	C.01.00 (r450,c010) + ...	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), and 258 of CRR; Articles 36(1) point (l) (i) and 379(3) of CRR; Articles 36(1) point (k) (v) and 153(8) of CRR and Articles 36(1) point (k) (v) and 153(4) of CRR
Holdings of CET1 capital instruments (non significant investment)	0	0	C.01.00 (r480,c010)	Articles 4(27), 36(1) point (b); 43 to 46, 49 (2) and (3) and 79 of CRR
Deductible DTAs that rely on future profitability	0	0	C.01.00 (r490,c010)	Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
Holdings of CET1 capital instruments (significant investment)	-55	-59	C.01.00 (r500,c010)	Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
Amount exceeding 17.65% threshold	0	0	C.01.00 (r510,c010)	Article 48 of CRR
Additional deductions of CET1 due to Article 3 CRR	0	0	C.01.00 (r524,c010)	Article 3 CRR
CET1 capital elements or deductions - other	0	0	C.01.00 (r529,c010)	-
Transitional adjustments	0	0	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C.01.00 (r220,c010)	Articles 48(1) to (3), and 484 to 487 of CRR
Transitional adjustments due to additional minority interests	0	0	C.01.00 (r240,c010)	Articles 479 and 480 of CRR
Other transitional adjustments to CET1 Capital	0	0	C.01.00 (r520,c010)	Articles 469 to 472, 478 and 481 of CRR

Additional Tier 1 Capital

Category	31/12/2015 (EUR)	30/06/2016 (EUR)	COREP CODE	Regulation
Additional Tier 1 Capital	130	112	C.01.00 (r530,c010)	Article 61 of CRR
Additional Tier 1 Capital instruments	0	0	C.01.00 (r540,c010) + C.01.00 (r670,c010)	-
Excess deduction from T2 items over T2 capital	0	0	C.01.00 (r720,c010)	-
Other Additional Tier 1 Capital components and deductions	0	0	C.01.00 (r690,c010) + ...	-
Additional Tier 1 transitional adjustments	130	112	C.01.00 (r660,c010) + C.01.00 (r680,c010) + C.01.00 (r730,c010)	-

Tier 1 and Tier 2 Capital

Category	31/12/2015 (%)	30/06/2016 (%)	COREP CODE	Regulation
Tier 1 Capital	15.93%	16.11%	C.01.00 (r615,c010)	Article 25 of CRR
Tier 2 Capital	155	163	C.01.00 (r750,c010)	Article 71 of CRR

Risk Exposure Amounts

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Credit risk	6,625	6,550
Securitisation and re-securitisations in the banking book	0	0
Contributions to the default fund of a CCP	0	0
Other credit risk	6,625	6,550
Market risk (position, foreign exchange, and commodities)	1,189	1,001
Risk exposure amount for securitisation and re-securitisations in the trading book	1	0
Credit Valuation Adjustment	197	184
Operational risk	1,095	1,099
Total Risk Exposure Amount	9,106	8,834

Profit and Loss (P&L)

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Interest income	440	211
Of which debt securities income	67	36
Of which loans and advances income	363	174
Interest expenses	137	69
Of which deposits expenses	96	52
Of which debt securities issued expenses	13	7
Dividend income	28	16
Net Fee and commission income	206	97
Gains or (-) losses on derecognition of financial assets and liabilities	0	0
Gains or (-) losses on financial assets and liabilities held for trading	-8	28
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss	12	5
Gains or (-) losses from hedge accounting	-4	2
Exchange differences	56	11
Net other operating income/(expenses)	-12	1
Total Operating Income, Net	580	301
Administrative expenses	329	174
Depreciation	10	7
Provisions or (-) reversal of provisions	0	0
Commitments and guarantees given	0	0
Profit or (-) loss before tax from continuing operations	197	110
Profit or (-) loss after tax from continuing operations	154	86
Profit or (-) loss for the year	154	86

Market Risk

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Total Risk Exposure Amount	1,221	1,031
General risk	739	0
Specific risk	363	0
Equities	87	0
Foreign exchange risk	32	30
Commodities risk	0	0
Other risk exposure amounts	0	0

Credit Risk - Standardised Approach

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Standardised Total	3,731	3,371
Original Exposure	3,731	3,371
Exposure Value	1,729	1,663
Risk exposure amount	1,020	914
Value adjustments and provisions	1	1

Credit Risk - IRB Approach

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
IRB Total	5,605	5,637
Original Exposure	5,605	5,637
Exposure Value	5,605	5,637
Risk exposure amount	5,605	5,637
Value adjustments and provisions	0	0

Sovereign Exposure

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Financial assets: Carrying Amount	644.8	570.2
Held for trading	125.2	93.8
Designated at fair value through profit or loss	519.6	476.4
Available-for-sale	0.0	0.0
Loans and Receivables	0.0	0.0
Held-to-maturity investments	0.0	0.0

Performing and Non-performing Exposures

Category	31/12/2015 (EUR)	30/06/2016 (EUR)
Debt securities	0	0
Central banks	0	0
General governments	0	0
Credit institutions	0	0
Other financial corporations	0	0

Key Observations

Capital Adequacy: Sydbank maintained its CET1 and Tier 1 capital ratios above the regulatory minimums during the transitional period.
Risk Exposure: The total risk exposure decreased from 9,106 million EUR to 8,834 million EUR, primarily due to a reduction in credit and market risk.
P&L Performance: Net operating income significantly declined from 580 million EUR to 301 million EUR, likely due to reduced interest income and increased expenses.
Market Risk: The bank's market risk exposure decreased, with reductions in general and specific risk, and foreign exchange risk.
Credit Risk: The Standardised Approach showed a reduction in credit risk exposure, while the IRB Approach maintained similar levels.
Sovereign Exposure: Sydbank reported significant sovereign exposure, primarily in the form of financial assets, with a decrease in the carrying amount from 644.8 million EUR to 570.2 million EUR.

展开完整摘要