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报告摘要

2015 EU-wide Transparency Exercise Summary: Allied Irish Banks, Plc

Core Content

The document provides a detailed summary of the 2015 EU-wide Transparency Exercise for Allied Irish Banks, Plc, including information on capital structure, risk exposure, and profit and loss (P&L) data. The data is presented in accordance with the Capital Requirements Regulation (CRR) and is categorized by different types of capital and risk components.

Capital Structure Overview

Own Funds

As of 31/12/2014: €10,723 million
As of 30/06/2015: €11,299 million

Common Equity Tier 1 (CET1) Capital

As of 31/12/2014: €9,716 million
As of 30/06/2015: €10,488 million
Regulation: Article 50 of CRR

CET1 Capital Components and Deductions

Component	31/12/2014	30/06/2015	Regulation
Capital instruments eligible as CET1 Capital	208	208	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained earnings	5,217	6,232	Articles 26(1) point (c), 26(2) and 36(1) points (a) and (f) of CRR
Accumulated other comprehensive income	1,352	1,095	Articles 4(100), 26(1) point (d) and 36(1) point (f) of CRR
Other Reserves	1,014	1,288	Articles 4(117) and 26(1) point (e) of CRR
Adjustments to CET1 due to prudential filters	-383	-238	Articles 32 to 35 and 36(1) point (f) of CRR
Intangible assets (including Goodwill)	-174	-193	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 that rely on future profitability	-3,640	-3,314	Articles 36(1) point (c) and 38 of CRR
Defined benefit pension fund assets	-121	-72	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal cross holdings	0	0	Articles 4(27), 36(1) point (h); 43 to 46, 49(2) and (3) and 79 of CRR
Excess deduction from AT1 items over AT1 Capital	0	0	Article 36(1) point (j) of CRR
Deductible DTAs that rely on future profitability	0	0	Articles 4(36), 36(1) point (k) (i) and 89 to 91 of CRR; Articles 36(1) point (k) (ii), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (iii) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(8) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR

Transitional Adjustments

As of 31/12/2014: €6,243 million
As of 30/06/2015: €5,482 million

Adjustment Type	31/12/2014	30/06/2015
Grandfathered CET1 Capital instruments	3,500	3,500
Additional minority interests	0	0
Other transitional adjustments	2,743	1,982

Additional Tier 1 (AT1) Capital

As of 31/12/2014: €0 million
As of 30/06/2015: €0 million

Tier 2 Capital

As of 31/12/2014: €1,007 million
As of 30/06/2015: €811 million

Risk Exposure Amounts

Total Risk Exposure Amount

As of 31/12/2014: €59,114 million
As of 30/06/2015: €60,395 million

Risk Exposure by Type

Risk Type	31/12/2014	30/06/2015
Credit risk	54,348	54,916
Securitisation and re-securitisations (banking book)	102	33
Contributions to the default fund of a CCP	0	0
Other credit risk	54,246	54,883
Market risk (foreign exchange, commodities)	471	833
Credit Valuation Adjustment	1,468	1,502
Operational risk	2,822	3,139
Other risk exposure amounts	5	5

Note: May include hedges, which are not securitisation positions, as per Article 338.3 of CRR.

Profit and Loss (P&L) Data

Total Operating Income, Net

As of 31/12/2014: €2,532 million
As of 30/06/2015: €1,356 million

Key P&L Components

Item	31/12/2014	30/06/2015
Interest income	3,090	1,487
Of which: debt securities income	650	279
Of which: loans and advances income	2,256	1,125
Interest expenses	1,403	547
Of which: deposits expenses	719	255
Of which: debt securities issued expenses	592	247
Gains or losses on derecognition of financial assets and liabilities	467	96
Gains or losses on financial assets and liabilities held for trading	5	69
Gains or losses on financial assets and liabilities designated at fair value through profit or loss	0	0
Gains or losses from hedge accounting	-213	-13
Exchange differences	11	8
Net other operating income/(expenses)	159	23

Profit or Loss

Profit or loss before tax from continuing operations: €1,111 million (31/12/2014), €1,235 million (30/06/2015)
Profit or loss after tax from continuing operations: €881 million (31/12/2014), €840 million (30/06/2015)
Profit or loss from discontinued operations: €34 million (31/12/2014), €0 million (30/06/2015)
Profit or loss for the year: €915 million (31/12/2014), €840 million (30/06/2015)

Capital Ratios

Capital Ratio	31/12/2014	30/06/2015
Common Equity Tier 1 Capital ratio	16.44%	17.37%
Tier 1 Capital ratio	16.44%	17.37%
Total Capital ratio	18.14%	18.71%

Standardised Approach Data

Original Exposure and Exposure Value

Country	Original Exposure (31/12/2014)	Original Exposure (30/06/2015)	Exposure Value (31/12/2014)	Exposure Value (30/06/2015)
Ireland	13,744	12,700	18,886	16,679
United Kingdom	0	0	0	0
France	0	0	0	0
Netherlands	0	0	0	0

Risk Exposure Amount and Value Adjustments

Country	Risk Exposure Amount (31/12/2014)	Risk Exposure Amount (30/06/2015)	Value Adjustments and Provisions (31/12/2014)	Value Adjustments and Provisions (30/06/2015)
Ireland	0	2	0	0
United Kingdom	0	0	0	0
France	0	0	0	0
Netherlands	0	0	0	0

Note: Data excludes securitisation exposures.

Summary of Key Information

Allied Irish Banks, Plc is a bank based in Ireland with LEI Code 3U8WV1YX2VMUHH7Z1Q21.
The bank's own funds increased from €10,723 million to €11,299 million.
CET1 Capital increased from €9,716 million to €10,488 million.
Tier 2 Capital decreased from €1,007 million to €811 million.
Total Risk Exposure Amount increased from €59,114 million to €60,395 million.
Capital ratios improved slightly, with CET1 and Tier 1 increasing to 17.37% and Total Capital rising to 18.71%.
The P&L showed a decrease in net income from €2,532 million to €1,356 million, with a corresponding decrease in profit after tax from €881 million to €840 million.
Standardised Approach data is provided for Ireland, with original exposure and exposure value reported for different risk types.