EBA欧洲银行-IT_PSNL19R2RXX5U3QWHI44_TR_2017_14页_1mb

报告摘要

2017 EU-wide Transparency Exercise Summary for Mediobanca - Banca di Credito Finanziario SpA

Core Information

Bank Name: Mediobanca - Banca di Credito Finanziario SpA
LEI Code: PSNL19R2RXX5U3QWHI44
Country Code: IT

Capital Structure (Transitional Period)

Category	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	COREP CODE	Regulation
OWN FUNDS	8,469	8,879	C 0.00 (010,010)	Articles 4(118) and 72 of CRR
CET1 Capital (net of deductions and after transitional adjustments)	6,603	7,017	C 0.00 (015,010)	Article 25 of CRR
Additional Tier 1 Capital (net of deductions and after transitional adjustments)	0	0	C 0.00 (0530,010)	Article 61 of CRR
Tier 2 Capital (net of deductions and after transitional adjustments)	1,866	1,862	C 0.00 (0750,010)	Article 71 of CRR

CET1 Capital Elements

Subcategory	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	COREP CODE	Regulation
Capital instruments eligible as CET1 Capital	2,392	2,430	C 0.00 (030,010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained earnings	5,331	5,479	C 0.00 (030,010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
Accumulated other comprehensive income	1,156	862	C 0.00 (0180,010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
Other Reserves	10	10	C 0.00 (020,010)	Articles 4(117) and 26(1) point (e) of CRR
Funds for general banking risk	0	0	C 0.00 (010,010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
Minority interest given recognition in CET1 capital	58	63	C 0.00 (020,010)	Article 84 of CRR
Adjustments to CET1 due to prudential filters	2	-4	C 0.00 (0250,010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
Intangible assets (including Goodwill)	-496	-556	C 0.00 (0300,010) + C 0.00 (0340,010)	Articles 4(113), 36(1) point (b) and 37 of CRR
DTAs that rely on future profitability	0	-9	C 0.00 (0370,010)	Articles 36(1) point (c) and 38 of CRR
IRB shortfall of credit risk adjustments to expected losses	0	0	C 0.00 (0380,010)	Articles 36(1) point (d), 40 and 159 of CRR
Defined benefit pension fund assets	0	0	C 0.00 (0390,010)	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal cross holdings in CET1 Capital	0	0	C 0.00 (0430,010)	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess deduction from ATI items over ATI Capital	-303	-106	C 0.00 (0440,010)	Article 36(1) point (j) of CRR
Deductions related to assets with 1.250% risk weight	0	0	C 0.00 (0450,010) + C 0.00 (0460,010) + C 0.00 (0470,010) + ...	Multiple CRR articles
Holdings of CET1 capital instruments of financial sector entities (no significant investment)	-11	-10	C 0.00 (0480,010)	Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
Deductible DTAs that rely on future profitability	0	0	C 0.00 (0490,010)	Articles 36(1) point (c) and 38; 48(1) point (a) and 48(2) of CRR
Holdings of CET1 capital instruments of financial sector entities (significant investment)	-1,482	-1,100	C 0.00 (0500,010)	Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
Amount exceeding the 17.65% threshold	0	0	C 0.00 (0510,010)	Article 48 of CRR
Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C 0.00 (0524,010)	Article 3 CRR
CET1 capital elements or deductions - other	0	0	C 0.00 (0529,010)	-
Transitional adjustments	-53	-42	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
Transitional adjustments due to grandfathered CET1 Capital instruments	0	0	C 0.00 (0220,010)	Articles 483(1) to (3), and 484 to 487 of CRR
Transitional adjustments due to additional minority interests	14	6	C 0.00 (0240,010)	Articles 479 and 480 of CRR
Other transitional adjustments to CET1 Capital	-68	-48	C 0.00 (0520,010)	Articles 469 to 472, 478 and 481 of CRR

Capital Ratios (Transitional Period)

Ratio	As of 31/12/2016	As of 30/06/2017	COREP CODE	Regulation
CET1 Capital Ratio	12.27%	13.31%	C33 (1)	-
Tier 1 Capital Ratio	12.27%	13.31%	C33 (3)	-
Total Capital Ratio	15.74%	16.85%	C33 (5)	-

CET1 Capital Fully Loaded

Category	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	Regulation
CET1 Capital (fully loaded)	6,957	7,164	-

Leverage Ratio

Category	As of 31/12/2016	As of 30/06/2017	COREP CODE	Regulation
Tier 1 capital - transitional definition	6,603	7,017	C 47.00 (r320,c010)	Article 429 of the CRR; Delegated Regulation (EU) 2015/62
Tier 1 capital - fully phased-in definition	6,957	7,164	C 47.00 (r310,c010)	-
Total leverage ratio exposures - transitional Tier 1	74,147	74,042	C 47.00 (r300,c010)	-
Total leverage ratio exposures - fully phased-in Tier 1	74,146	74,042	C 47.00 (r290,c010)	-
Leverage ratio - transitional Tier 1	8.9%	9.5%	C 47.00 (r340,c010)	-
Leverage ratio - fully phased-in Tier 1	9.4%	9.7%	C 47.00 (r330,c010)	-

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Credit risk	47,026	46,159
Securitisation and re-securitisations in the banking book	472	285
Contributions to the default fund of a CCP	0	0
Other credit risk	46,553	45,873
Position, foreign exchange and commodities (Market risk)	2,672	2,239
Of which: securitisation and re-securitisations in the trading book	2	1
Credit Valuation Adjustment	785	759
Operational risk	3,308	3,552
Total Risk Exposure Amount	53,791	52,708

Profit and Loss (P&L)

P&L Item	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Interest income	966	1,921
Of which debt securities income	88	174
Of which loans and advances income	800	1,602
Interest expenses	329	642
Of which deposits expenses	65	119
Of which debt securities issued expenses	262	515
Dividend income	36	81
Net Fee and commission income	184	406
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non-financial assets, net	146	158
Gains or (-) losses on financial assets and liabilities held for trading, net	35	20
Gains or (-) losses from hedge accounting, net	8	16
Exchange differences [gain or (-) loss], net	-34	13
Net other operating income/(expenses)	159	243
Total Operating Income, net	1,172	2,216
Administrative expenses	574	1,246
Depreciation	22	45
Provisions or (-) reversal of provisions	21	14
Commitments and guarantees given	-7	-3
Other provisions	28	18
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	194	298
Loans and receivables	186	286
Held to maturity investments, AFS assets and financial assets measured at cost	8	12
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates	148	291
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	0	0
Profit or (-) loss before tax from continuing operations	508	904
Profit or (-) loss after tax from continuing operations	420	742
Profit or (-) loss after tax from discontinued operations	0	0
Profit or (-) loss for the year	420	742
Of which attributable to owners of the parent	418	750

Market Risk

Risk Type	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)
Traded Debt Instruments	1,713	1,550
Of which: General risk	1,288	1,142
Of which: Specific risk	425	407
Equities	472	636
Of which: General risk	53	104
Of which: Specific risk	127	275
Foreign exchange risk	280	0
Commodities risk	0	0
Total	2,464	2,186

Credit Risk - Standardised Approach

Exposure Type	As of 31/12/2016 (EUR)	As of 30/06/2017 (EUR)	Regulation
Central governments or central banks	8,246	7,582	-
Regional governments or local authorities	8	6	-
Public sector entities	1	80	-
Multilateral Development Banks	0	0	-
International Organisations	1	1	-
Institutions	16,031	17,473	-
Corporates	25,827	24,785	-
Of which: SME	230	282	-
Retail	13,601	14,311	-
Of which: SME	456	505	-
Secured by mortgages on immovable property	7,674	7,703	-
Of which: SME	145	182	-
Exposures in default	2,172	2,243	-
Items associated with particularly high risk	47	165	-
Covered bonds	237	377	-
Claims on institutions and corporates with a ST credit assessment	0	0	-
Collective investments undertakings (CIU)	515	404	-
Equity	3,459	2,787	-
Securitisation	244	313	-
Other exposures	2,388	2,137	-
Standardised Total	80,451	80,367	-

Key Observations

Capital Growth: CET1 capital increased from 6,603 mln EUR in December 2016 to 7,017 mln EUR in June 2017, reflecting capital strengthening.
Transitional Adjustments: The bank made various transitional adjustments to CET1 capital, including adjustments for minority interests and other elements, which affected the capital ratios.
Leverage Ratio: The leverage ratio improved from 8.9% to 9.5% using the transitional Tier 1 definition, and from 9.4% to 9.7% using the fully phased-in Tier 1 definition.
Risk Exposure: Total risk exposure decreased from 53,791 mln EUR to 52,708 mln EUR, primarily due to a reduction in credit risk exposure.
P&L Performance: Net operating income significantly increased from 1,172 mln EUR to 2,216 mln EUR, indicating improved financial performance.

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