EBA欧洲银行-FI_529900HEKOENJHPNN480_TR_2016_13页_1mb

报告摘要

Summary of 2016 EU-wide Transparency Exercise for Kuntarahoitus Oyj

Core Content

This summary outlines the results of the 2016 EU-wide Transparency Exercise for Kuntarahoitus Oyj, including data on own funds, risk exposure, and profit and loss (P&L) for the reporting periods ending on 31 December 2015 and 30 June 2016. The data includes both individual and consolidated reports, with the consolidated data reflecting the inclusion of its subsidiary Inspira Oy.

Key Information

LEI Code: 529900HEKOENJHPNN480
Country Code: FI
Reporting Periods:
- 31 December 2015 (individual)
- 30 June 2016 (consolidated with Inspira Oy)

Own Funds

Transitional Period

Total Own Funds: Increased from 1,068 mln EUR (31 Dec 2015) to 1,074 mln EUR (30 Jun 2016)
CET1 Capital: Increased from 686 mln EUR to 727 mln EUR
- CET1 Capital Elements:
  - A.1.1: Capital instruments eligible as CET1 Capital (including share premium and net own capital instruments) decreased from 84 mln EUR to 83 mln EUR
  - A.1.2: Retained earnings increased significantly from 55 mln EUR to 647 mln EUR
  - A.1.3: Accumulated other comprehensive income remained unchanged at 11 mln EUR
  - A.1.4: Other Reserves decreased from 543 mln EUR to 0 mln EUR
  - A.1.7: Adjustments to CET1 due to prudential filters decreased by 8 mln EUR
Additional Tier 1 Capital (AT1): Remained at 347 mln EUR for both periods
Tier 2 Capital: Decreased from 35 mln EUR to 0 mln EUR

Capital Ratios

CET1 Capital Ratio: Increased from 41.56% to 45.33%
Tier 1 Capital Ratio: Increased from 62.58% to 66.99%
Total Capital Ratio: Increased from 64.70% to 66.99%

Risk Exposure Amounts

Total Risk Exposure Amount: Decreased from 1,651 mln EUR (31 Dec 2015) to 1,604 mln EUR (30 Jun 2016)
Credit Risk Exposure:
- Credit Risk (Standardised Approach): Decreased from 1,343 mln EUR to 1,278 mln EUR
- Securitisation Risk Exposure: Decreased from 197 mln EUR to 7 mln EUR
Market Risk Exposure:
- Foreign Exchange Risk: Decreased from 1 mln EUR to 0 mln EUR
- Commodities Risk: No exposure in both periods
Operational Risk Exposure: Increased from 295 mln EUR to 307 mln EUR

Profit and Loss (P&L)

Net Operating Income: Increased from 0 mln EUR (31 Dec 2015) to 79 mln EUR (30 Jun 2016)
Net Fee and Commission Income: Decreased from 0 mln EUR to -1 mln EUR
Gains or Losses on Financial Assets:
- Derecognition: -1 mln EUR (30 Jun 2016)
- Trading: -9 mln EUR
- Fair Value through Profit or Loss: 0 mln EUR
Gains or Losses from Hedge Accounting: -1 mln EUR
Net Profit or Loss Before Tax: 69 mln EUR (30 Jun 2016)
Net Profit or Loss After Tax: 55 mln EUR

Credit Risk - Standardised Approach

Consolidated Data

Central Governments or Central Banks: Increased from 2,268 mln EUR to 2,804 mln EUR
Regional Governments or Local Authorities: Increased from 10,496 mln EUR to 10,906 mln EUR
Public Sector Entities: Increased from 208 mln EUR to 268 mln EUR
Multilateral Development Banks: Decreased from 310 mln EUR to 287 mln EUR
Institutions: Increased from 4,403 mln EUR to 4,663 mln EUR
Corporates: Increased from 4,797 mln EUR to 5,109 mln EUR
Covered Bonds: Increased from 1,807 mln EUR to 1,953 mln EUR
Collective Investments Undertakings (CIU): Remained at 10 mln EUR for both periods
Securitisation: Remained at 61 mln EUR (31 Dec 2015) and decreased to 36 mln EUR (30 Jun 2016)
Other Exposures: Decreased from 98 mln EUR to 85 mln EUR
Standardised Total: Increased from 32,230 mln EUR to 34,028 mln EUR

Additional Notes

The reporting for the two periods is not fully comparable due to different reporting frameworks (COREP for 31 Dec 2015 and COREP + FINREP for 30 Jun 2016).
The data includes transitional adjustments and reflects the application of regulatory requirements under the Capital Requirements Regulation (CRR).
The risk exposure data includes various categories such as credit risk, market risk, and operational risk.
The P&L data reflects the financial performance of Kuntarahoitus Oyj, including income and expenses, and net profit after tax.

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