EBA欧洲银行-ES_9598003BP0LHPHDWV834_TR_2018_20页_2mb

报告摘要

Abanca Holding Financiero, S.A. 2018 EU-wide Transparency Exercise Summary

Core Information

Bank Name: Abanca Holding Financiero, S.A.
LEI Code: 9598003BP0LHPHDWV834
Country Code: ES (Spain)

Capital Structure (Transitional Period)

Item	Description	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)	COREP Code	Regulation
A	Own Funds	3,697	3,628	C:0.00 (010;010)	Articles 4(118) and 72 of CRR
A.1	Common Equity Tier 1 (CET1) Capital	3,604	3,587	C:0.00 (020;010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital	377	377	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	Retained earnings	128	131	C:0.00 (030;010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated other comprehensive income	-12	-62	C:0.00 (018;010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	3,309	3,370	C:0.00 (000;010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C:0.00 (015;010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest given recognition in CET1 capital	96	104	C:0.00 (029;010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential fibers	36	33	C:0.00 (025;010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-194	-179	C:0.00 (030;010) + C 0.00 (040;010)	Articles 4(113), 36(1) point (b) and 37 of CRR
A.1.9	TFAs that rely on future profitability	-218	-259	C:0.00 (037;010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	0	0	C:0.00 (038;010)	Articles 36(1) point (b), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	-1	-1	C:0.00 (039;010)	Articles 4(109), 36(1) point (a) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	0	0	C:0.00 (043;010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from AT1 items over AT1 Capital	-38	0	C:0.00 (046;010)	Articles 36(1) point (g) of CRR
A.1.14	Deductions related to assets with 1.250% risk weight	-10	-10	C:0.00 (045;010) + C 0.00 (046;010), C:0.00 (047;010)	Articles 4(36), 36(1) point (b) and 89 to 91 of CRR
A.1.15	Holdings of CET1 capital instruments of financial sector entities (no significant investment)	0	0	C:0.00 (046;010)	Articles 36(1) point (b), 24(3)1 point (b), 24(4)1 point (b) and 258 of CRR
A.1.16	Deductible DTAs that rely on future profitability	0	0	C:0.00 (049;010)	Articles 4(27), 36(1) point (h), 43 to 46, 49 (2) and (3) and 79 of CRR
A.1.17	Holdings of CET1 capital instruments of financial sector entities (significant investment)	0	0	C:0.00 (050;010)	Articles 4(27); 36(1) point (b); 43, 45, 47; 48(1) point (b); 49(3); to 3) and 79 of CRR
A.1.18	Amount exceeding the 17.65% threshold	-120	-153	C:0.00 (051;010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C:0.00 (054;010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	0	0	C:0.00 (059;010)	-
A.1.21	Transitional adjustments	251	237	GAI (1.1.6 + 1.1.8 + 1.1.1.26)	-
A.1.21.1	Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C:0.00 (0226;010)	Articles 48(3) point (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	-4	0	C:0.00 (0246;010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	254	237	C:0.00 (0528;010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	0	17	C:0.00 (0530;010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	15	17	C:0.00 (0540;010) + C 0.00 (0670;010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C:0.00 (0726;010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	38	0	C:0.00 (0698;010) + C 0.00 (0700;010), + C 0.00 (0710;010), + C 0.00 (0740;010), + C 0.00 (0744;010), + C 0.00 (0748;010)	-
A.2.4	Additional Tier 1 transitional adjustments	-52	0	C:0.00 (0680;010) + C 0.00 (0730;010)	-
A.3	Tier 1 Capital	3,604	3,604	C:0.00 (0515;010)	Article 25 of CRR
A.4	Tier 2 Capital	93	24	C:0.00 (0750;010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	19	24	C:0.00 (0760;010) + C 0.00 (0690;010)	-
A.4.2	Other Tier 2 Capital components and deductions	88	0	C:0.00 (0918;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	Tier 2 transitional adjustments	-14	0	C:0.00 (0880;010) + C 0.00 (0960;010)	-

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2017 (%)	As of 30/06/2018 (%)	COREP Code	Regulation
CET1 Capital Ratio	13.97%	13.54%	GA3 (1)	-
Tier 1 Capital Ratio	13.97%	13.60%	GA3 (3)	-
Total Capital Ratio	14.33%	13.70%	GA3 (5)	-

Leverage Ratio

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)	COREP Code	Regulation
Tier 1 Capital - Transitional Definition	3,604	3,604	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62 of 10 October 2014 amending CRR
Tier 1 Capital - Fully Phased-in Definition	3,406	3,367	C 47.00 (r310,c010)	-
Total Leverage Ratio Exposures - Transitional Definition	51,435	50,830	C 47.00 (r300,c010)	-
Total Leverage Ratio Exposures - Fully Phased-in Definition	51,230	50,593	C 47.00 (r290,c010)	-
Leverage Ratio - Transitional Definition	7.0%	7.1%	C 47.00 (r340,c010)	-
Leverage Ratio - Fully Phased-in Definition	6.6%	6.7%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Risk Type	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Credit Risk	24,636	25,339
Securitisation and Re-securitisation (Banking Book)	14	0
Contributions to the default fund of a CCP	0	0
Other Credit Risk	24,622	25,339
Market Risk (Position, FX, Commodities)	17	35
Total Risk Exposure Amount	25,804	26,489

Profit and Loss (P&L)

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Interest Income	631	320
Of which: Debt Securities Income	82	45
Of which: Loans and Advances Income	565	286
Interest Expenses	160	69
Of which: Deposits Expenses	120	53
Of which: Debt Securities Issued Expenses	42	21
Dividend Income	11	9
Net Fee and Commission Income	152	82
Gains or (-) Losses on Derecognition of Financial Assets and Liabilities	177	115
Gains or (-) Losses on Financial Assets and Liabilities Held for Trading	5	-1
Gains or (-) Losses on Financial Assets at Fair Value through Profit or Loss	0	11
Gains or (-) Losses from Hedge Accounting	-2	0
Exchange Differences	2	2
Net Other Operating Income/(Expenses)	-107	-7
Total Operating Income, Net	707	461

Profit or Loss

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Profit or (-) Loss Before Tax from Continuing Operations	262	222
Profit or (-) Loss After Tax from Continuing Operations	304	234
Profit or (-) Loss from Discontinued Operations	0	0
Profit or (-) Loss for the Year	304	234
Of which: Attributable to Owners of the Parent	289	223

Market Risk

Item	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Traded Debt Instruments	17	33
Of which: General Risk	15	32
Of which: Specific Risk	1	1
Equities	0	2
Of which: General Risk	0	0
Of which: Specific Risk	0	2
Foreign Exchange Risk	0	0
Commodities Risk	0	0
Total	17	35

Credit Risk - Standardised Approach

Risk Type	As of 31/12/2017 (EUR)	As of 30/06/2018 (EUR)
Risk Exposure Amount for Credit Risk	24,636	25,339
Risk Exposure Amount for Securitisation and Re-securitisation (Banking Book)	14	0
Risk Exposure Amount for Contributions to the Default Fund of a CCP	0	0
Risk Exposure Amount for Other Credit Risk	24,622	25,339
Risk Exposure Amount for Position, FX and Commodities (Market Risk)	17	35
Total Risk Exposure Amount	25,804	26,489

Key Observations

The bank's CET1 Capital decreased slightly from 3,604 million EUR in December 2017 to 3,587 million EUR in June 2018, indicating a reduction in core capital.
Tier 2 Capital also declined from 93 million EUR to 24 million EUR during the same period.
The Total Capital Ratio dropped from 14.33% to 13.70%, suggesting a decrease in overall capital relative to risk exposure.
The Leverage Ratio increased slightly from 6.6% to 6.7% when using the fully phased-in definition of Tier 1 capital.
Total Risk Exposure Amount increased from 25,804 million EUR to 26,489 million EUR, reflecting higher exposure to credit and market risks.
The Profit and Loss for the year decreased from 304 million EUR to 234 million EUR, with a notable decline in interest income and an increase in expenses.
The Standardised Approach for credit risk shows a rise in risk exposure, particularly in corporate and retail segments, with adjustments for value and provisions.