EBA欧洲银行-DE_0W2PZJM8XOY22M4GG883_TR_2018_22页_2mb

2018 EU-wide Transparency Exercise Summary - DekaBank Deutsche Girozentrale

Core Information

• Bank Name: DekaBank Deutsche Girozentrale
• LEI Code: 0W2PZJM8XOY22M4GG883
• Country Code: DE (Germany)

Capital Structure (Transitional Period)

Own Funds

• Total Own Funds: Increased from 5,492 mln EUR (31/12/2017) to 5,803 mln EUR (30/06/2018)
• CET1 Capital (net of deductions): Increased from 4,238 mln EUR to 4,493 mln EUR
  • CET1 Capital Elements:
    • Capital instruments eligible as CET1: Remained at 382 mln EUR
    • Retained earnings: Increased from 4,254 mln EUR to 4,456 mln EUR
    • Accumulated other comprehensive income: Decreased from -132 mln EUR to -79 mln EUR
    • Other Reserves: Remained at 0 mln EUR
    • Funds for general banking risk: Remained at 0 mln EUR
    • Adjustments to CET1 due to prudential fibers: Decreased from -107 mln EUR to -69 mln EUR
    • Transitional adjustments: Increased from 93 mln EUR to 0 mln EUR
      • Other transitional adjustments: Increased from 93 mln EUR to 0 mln EUR
• Additional Tier 1 Capital: Increased from 437 mln EUR to 495 mln EUR
• Tier 1 Capital: Increased from 4,676 mln EUR to 4,988 mln EUR
• Tier 2 Capital: Slightly decreased from 817 mln EUR to 815 mln EUR

Capital Ratios (Transitional Period)

• Common Equity Tier 1 (CET1) Ratio: Increased from 17.03% to 17.97%
• Tier 1 Capital Ratio: Increased from 18.79% to 19.94%
• Total Capital Ratio: Increased from 22.07% to 23.20%

Leverage Ratio

• Tier 1 Capital - Transitional Definition: Increased from 4,676 mln EUR to 4,988 mln EUR
• Total Leverage Ratio Exposures - Transitional Definition: Increased from 98,264 mln EUR to 106,034 mln EUR
• Leverage Ratio - Transitional Definition: Decreased from 4.8% to 4.7%
• Leverage Ratio - Fully Phased-in Definition: Remained at 4.7%

Risk Exposure Amounts (As of 31/12/2017 and 30/06/2018)

• Total Risk Exposure Amount: Increased from 24,886 mln EUR to 25,009 mln EUR
• Credit Risk Exposure: Increased from 15,568 mln EUR to 16,053 mln EUR
• Securitisation and Re-securitisations (Banking Book): Decreased from 151 mln EUR to 124 mln EUR
• Contributions to the Default Fund of a CCP: Increased from 134 mln EUR to 148 mln EUR
• Other Credit Risk Exposure: Increased from 15,283 mln EUR to 15,782 mln EUR
• Market Risk Exposure:
  • Position, FX and Commodities Risk: Decreased from 5,127 mln EUR to 4,949 mln EUR
  • VaR (Average of previous 60 working days): Decreased from 29 mln EUR to 27 mln EUR
  • Stressed VaR: Decreased from 8 mln EUR to 9 mln EUR
  • Incremental Default and Migration Risk Capital Charge: Decreased from 168 mln EUR to 156 mln EUR
  • All Price Risks Capital Charge for CTP: Decreased from 43 mln EUR to 44 mln EUR

Profit and Loss (P&L)

• Total Operating Income, Net: Decreased from 1,378 mln EUR to 654 mln EUR
• Interest Income: Decreased from 850 mln EUR to 460 mln EUR
  • Debt Securities Income: Decreased from 125 mln EUR to 58 mln EUR
  • Loans and Advances Income: Decreased from 416 mln EUR to 233 mln EUR
• Interest Expenses: Decreased from 755 mln EUR to 418 mln EUR
  • Deposits Expenses: Decreased from 269 mln EUR to 133 mln EUR
  • Debt Securities Issued Expenses: Decreased from 99 mln EUR to 54 mln EUR
• Dividend Income: Decreased from 195 mln EUR to 4 mln EUR
• Net Fee and Commission Income: Decreased from 1,126 mln EUR to 514 mln EUR
• Gains or (-) Losses on Derecognition of Financial Assets: Increased from 5 mln EUR to 41 mln EUR
• Gains or (-) Losses on Financial Assets Held for Trading: Decreased from 154 mln EUR to 95 mln EUR
• Gains or (-) Losses on Financial Assets at Fair Value through Profit or Loss: Increased from -93 mln EUR to -15 mln EUR
• Gains or (-) Losses from Hedge Accounting: Increased from -1 mln EUR to 6 mln EUR
• Exchange Differences: Increased from -16 mln EUR to 5 mln EUR
• Net Other Operating Income/(Expenses): Decreased from -87 mln EUR to -38 mln EUR
• Profit or (-) Loss Before Tax from Continuing Operations: Decreased from 418 mln EUR to 186 mln EUR
• Profit or (-) Loss After Tax from Continuing Operations: Decreased from 260 mln EUR to 95 mln EUR
• Profit or (-) Loss for the Year: Decreased from 260 mln EUR to 95 mln EUR

Capital Requirements

• Own Funds Requirements: Covered under Articles 8(3), 95, 96, and 98 of the CRR
• Transitional Adjustments Included: Remained at 0 mln EUR

Standardised Approach for Credit Risk

• Original Exposure: Increased from 32,309 mln EUR to 34,451 mln EUR
• Exposure Value: Increased from 32,776 mln EUR to 34,702 mln EUR
• Risk Exposure Amount: Increased from 1,918 mln EUR to 1,942 mln EUR
• Value Adjustments and Provisions: Increased from 13 mln EUR to 12 mln EUR

Key Regulatory References

• CET1 Capital: Covered under Articles 26(1), 36(1) point (f), and 42 of CRR
• Additional Tier 1 Capital: Covered under Article 61 of CRR
• Tier 2 Capital: Covered under Article 71 of CRR
• Leverage Ratio: Covered under Article 429 of CRR and Delegated Regulation (EU) 2015/62
• Standardised Approach for Credit Risk: Covered under Article 159 and 36(1) of CRR

Summary of Changes

• Capital and Risk Exposure: Overall capital and risk exposure increased over the period, indicating a broader risk profile and higher capital base.
• Profitability: Net operating income and profit after tax decreased, suggesting a contraction in profitability.
• Transitional Adjustments: There were adjustments in CET1 capital, with some components showing positive changes and others negative.
• Regulatory Compliance: The bank adheres to the CRR and related regulations for capital adequacy and risk measurement.