EBA欧洲银行-DE_529900HNOAA1KXQJUQ27_TR_2017_16页_1mb
报告摘要
2017 EU-wide Transparency Exercise Summary - Deutsche Zentral-Genossenschaftsbank AG
Core Information
- Bank Name: Deutsche Zentral-Genossenschaftsbank AG
- LEI Code: 529900HNOAA1KXQJUQ27
- Country Code: DE (Germany)
Capital Structure and Requirements (Transitional Period)
| Item | Description | 31/12/2016 (EUR) | 30/06/2017 (EUR) | COREP Code | Regulation |
|---|---|---|---|---|---|
| A | OWN FUNDS | 22,066 | 22,290 | C.01.00 (r010,c010) | Articles 4(118) and 72 of CRR |
| A.1 | CET1 Capital (net of deductions and after transitional adjustments) | 17,155 | 17,461 | C.01.00 (r020,c010) | Article 50 of CRR |
| A.1.1 | Capital instruments eligible as CET1 Capital | 9,562 | 10,478 | C.01.00 (r030,c010) | Articles 26(1) (a) and (b), 27 to 29, 36(1) (f) and 42 of CRR |
| A.1.2 | Retained earnings | 6,648 | 5,897 | C.01.00 (r130,c010) | Articles 26(1) (c), 26(2) and 36 (1) (a) and (f) of CRR |
| A.1.3 | Accumulated other comprehensive income | 1,152 | 984 | C.01.00 (r180,c010) | Articles 4(100), 26(1) (d) and 36 (1) (f) of CRR |
| A.1.4 | Other Reserves | 677 | 988 | C.01.00 (r200,c010) | Articles 4(117) and 26(1) (e) of CRR |
| A.1.5 | Funds for general banking risk | 0 | 0 | C.01.00 (r210,c010) | Articles 4(112), 26(1) (f) and 36 (1) (f) of CRR |
| A.1.6 | Minority interest given recognition in CET1 capital | 192 | 160 | C.01.00 (r230,c010) | Article 84 of CRR |
| A.1.7 | Adjustments to CET1 due to prudential filters | -301 | -303 | C.01.00 (r250,c010) | Articles 32 to 35 and 36 (1) (f) of CRR |
| A.1.8 | Intangible assets (including Goodwill) | -642 | -635 | C.01.00 (r300,c010) + C.01.00 (r340,c010) | Articles 4(113), 36(1) (b) and 37 of CRR |
| A.1.9 | DTAs that rely on future profitability and do not arise from temporary differences net of associated DTLs | -41 | -12 | C.01.00 (r370,c010) | Articles 36(1) (c) and 38 of CRR |
| A.1.10 | IRB shortfall of credit risk adjustments to expected losses | -6 | -128 | C.01.00 (r380,c010) | Articles 36(1) (d), 40 and 159 of CRR |
| A.1.11 | Defined benefit pension fund assets | 0 | 0 | C.01.00 (r390,c010) | Articles 4(109), 36(1) (e) and 41 of CRR |
| A.1.12 | Reciprocal cross holdings in CET1 Capital | -3 | -3 | C.01.00 (r430,c010) | Articles 4(122), 36(1) (g) and 44 of CRR |
| A.1.13 | Excess deduction from AT1 items over AT1 Capital | 0 | 0 | C.01.00 (r440,c010) | Articles 36(1) (d) of CRR |
| A.1.14 | Deductions related to assets which can alternatively be subject to a 1.25% risk weight | 0 | 0 | C.01.00 (r450,c010) + ... | Articles 4(36), 36(1) (f), 89 to 91, 243(1) (l), 258, 36(1) (k) (i), (ii), (iv), (v) and 153(8), 155(4) of CRR |
| A.1.15 | Holdings of CET1 capital instruments of financial sector entities where the institution does not have a significant investment | 0 | 0 | C.01.00 (r480,c010) | Articles 4(27), 36(1) (h), 43 to 46, 49 (2) and (3), 79 of CRR |
| A.1.16 | Deductible DTAs that rely on future profitability and arise from temporary differences | 0 | 0 | C.01.00 (r490,c010) | Articles 36(1) (c) and 38; 48(1) (a) and 48(2) of CRR |
| A.1.17 | Holdings of CET1 capital instruments of financial sector entities where the institution has a significant investment | 0 | 0 | C.01.00 (r500,c010) | Articles 4(27), 36(1) (f), 43, 45, 47, 48(1) (k), 49(1) to (3) and 79 of CRR |
| A.1.18 | Amount exceeding the 17.65% threshold | 0 | 0 | C.01.00 (r510,c010) | Article 48 of CRR |
| A.1.19 | Additional deductions of CET1 Capital due to Article 3 CRR | 0 | 0 | C.01.00 (r524,c010) | Article 3 CRR |
| A.1.20 | CET1 capital elements or deductions - other | -47 | -11 | C.01.00 (r529,c010) | - |
| A.1.21 | Transitional adjustments | -36 | 47 | CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26) | - |
| A.1.21.1 | Transitional adjustments due to grandfathered CET1 Capital instruments | 0 | 0 | C.01.00 (r220,c010) | Articles 48(1) to (3), and 484 to 487 of CRR |
| A.1.21.2 | Transitional adjustments due to additional minority interests | 126 | 79 | C.01.00 (r240,c010) | Articles 479 and 480 of CRR |
| A.1.21.3 | Other transitional adjustments to CET1 Capital | -162 | -32 | C.01.00 (r520,c010) | Articles 469 to 472, 478 and 481 of CRR |
| A.2 | Additional Tier 1 Capital | 1,835 | 1,797 | C.01.00 (r530,c010) | Article 61 of CRR |
| A.3 | Tier 1 Capital | 18,989 | 19,258 | C.01.00 (r615,c010) | Article 25 of CRR |
| A.4 | Tier 2 Capital | 3,077 | 3,033 | C.01.00 (r750,c010) | Article 71 of CRR |
Capital Ratios (Transitional Period)
| Ratio | 31/12/2016 | 30/06/2017 |
|---|---|---|
| CET1 Capital Ratio | 14.48% | 13.06% |
| Tier 1 Capital Ratio | 16.03% | 14.41% |
| Total Capital Ratio | 18.63% | 16.67% |
Fully Loaded CET1 Capital
| Item | 31/12/2016 | 30/06/2017 |
|---|---|---|
| CET1 Capital (fully loaded) | 17,190 | 17,414 |
| CET1 Capital Ratio (fully loaded) | 14.51% | 12.99% |
Leverage Ratio
| Item | 31/12/2016 | 30/06/2017 |
|---|---|---|
| Tier 1 Capital (transitional definition) | 18,989 | 19,258 |
| Tier 1 Capital (fully phased-in definition) | 17,876 | 18,122 |
| Total leverage ratio exposures (transitional definition) | 434,893 | 441,387 |
| Total leverage ratio exposures (fully phased-in definition) | 435,313 | 441,371 |
| Leverage ratio (transitional definition) | 4.4% | 4.4% |
| Leverage ratio (fully phased-in definition) | 4.1% | 4.1% |
Risk Exposure Amounts
| Risk Type | 31/12/2016 (EUR) | 30/06/2017 (EUR) |
|---|---|---|
| Credit Risk | 100,269 | 114,224 |
| Securitisation and re-securitisation in banking book | 7,615 | 6,409 |
| Contributions to default fund of a CCP | 228 | 206 |
| Other credit risk | 92,427 | 107,608 |
| Market Risk (position, foreign exchange, commodities) | 6,381 | 6,849 |
| Risk exposure amount for securitisation in trading book | 137 | 59 |
| Credit Valuation Adjustment | 1,641 | 1,525 |
| Operational Risk | 10,169 | 10,284 |
| Other risk exposure amounts | 2 | 800 |
| Total Risk Exposure Amount | 118,462 | 133,681 |
Profit and Loss (P&L)
| Item | 31/12/2016 (EUR) | 30/06/2017 (EUR) |
|---|---|---|
| Interest Income | 12,108 | 6,532 |
| Of which: Debt Securities Income | 648 | 359 |
| Of which: Loans and Advances Income | 5,771 | 3,068 |
| Interest Expenses | 9,366 | 5,030 |
| Of which: Deposits Expenses | 3,223 | 1,616 |
| Of which: Debt Securities Issued Expenses | 681 | 327 |
| Expenses on share capital repayable on demand | 3 | 2 |
| Dividend Income | 78 | 7 |
| Net Fee and Commission Income | 1,981 | 1,137 |
| Gains or (-) losses on derecognition of financial assets and liabilities | 99 | 86 |
| Gains or (-) losses on financial assets and liabilities held for trading | 256 | 60 |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss | 213 | 100 |
| Gains or (-) losses from hedge accounting | -15 | -12 |
| Exchange Differences | 254 | 145 |
| Net Other Operating Income/(Expenses) | 554 | 35 |
| Total Operating Income, Net | 6,160 | 3,058 |
| Administrative Expenses | 3,584 | 1,920 |
| Depreciation | 182 | 99 |
| Provisions or (-) reversal of provisions | 147 | -30 |
| Commitments and guarantees given | 45 | -25 |
| Other provisions | 102 | -5 |
| Of which: Pending legal issues and tax litigation | -47 | - |
| Of which: Restructuring | 13 | - |
| Impairment or (-) reversal of impairment on financial assets | 520 | 438 |
| Loans and receivables | 536 | 437 |
| Held to maturity investments, AFS assets and financial assets measured at cost | -15 | 1 |
| Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates and on non-financial assets | 16 | -5 |
| Profit or (-) loss before tax from continuing operations | 2,341 | 860 |
| Profit or (-) loss after tax from continuing operations | 1,766 | 449 |
| Profit or (-) loss for the year | 1,766 | 449 |
| Of which: Attributable to owners of the parent | 1,698 | 437 |
Market Risk
| Item | 31/12/2016 (EUR) | 30/06/2017 (EUR) |
|---|---|---|
| Traded Debt Instruments | 310 | 97 |
| Of which: General risk | 1 | 1 |
| Of which: Specific risk | 308 | 96 |
| Equities | 1 | 0 |
| Foreign Exchange Risk | 1,222 | 1,374 |
| Commodities Risk | 15 | 12 |
| Total Risk Exposure Amount | 1,547 | 1,483 |
Credit Risk - Standardised Approach
| Item | 31/12/2016 (EUR) | 30/06/2017 (EUR) |
|---|---|---|
| Central Governments or Central Banks | 30,539 | 38,078 |
| Regional Governments or Local Authorities | 46,297 | 43,689 |
| Public Sector Entities | 13,676 | 11,798 |
| Multilateral Development Banks | 582 | 447 |
| International Organisations | 1,184 | 922 |
| Institutions | 93,294 | 95,830 |
| Corporates | 16,063 | 15,457 |
| Of which: SME | 2,083 | 2,141 |
| Retail | 6,091 | 5,229 |
| Of which: SME | 1,294 | 1,255 |
| Secured by mortgages on immovable property | 2,382 | 3,986 |
| Of which: SME | 176 | 2,514 |
| Exposures in default | 768 | 489 |
| Items associated with particularly high risk | 408 | 992 |
| Covered Bonds | 374 | 28 |
| Claims on institutions and corporates with a ST credit assessment | 6 | 6 |
| Collective Investments Undertakings (CIU) | 2,308 | 305 |
| Equity | 5,715 | 245 |
| Securitisation | 3,424 | 2,578 |
| Other Exposures | 568 | 374 |
| Standardised Total | 223,681 | 226,559 |
Summary of Key Trends
- Capital Adequacy: The bank's CET1 capital increased slightly from 17,155 mln EUR to 17,461 mln EUR during the transitional period. However, the CET1 capital ratio decreased from 14.48% to 13.06%, indicating a relative increase in risk exposure.
- Leverage Ratio: The leverage ratio remained stable at 4.4% and 4.1% using transitional and fully phased-in definitions respectively.
- Risk Exposure: Total risk exposure increased from 118,462 mln EUR to 133,681 mln EUR, with a notable rise in credit risk exposure.
- Profit and Loss: The bank reported a significant decrease in net operating income from 6,160 mln EUR to 3,058 mln EUR, reflecting a decline in interest income and an increase in expenses.
- Market Risk: Market risk exposure slightly decreased from 1,547 mln EUR to 1,483 mln EUR, primarily due to a reduction in traded debt instruments and equities.
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