EBA欧洲银行-ES_SI5RG2M0WQQLZCXKRM20_TR_2016_15页_1mb

报告摘要

2016 EU-wide Transparency Exercise Summary - Banco de Sabadell, SA

Core Information

Bank Name: Banco de Sabadell, SA
LEI Code: SI5RG2M0WQQLZCXKRM20
Country Code: ES (Spain)

Own Funds - Transitional Period

Item	Description	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)	COREP CODE	Regulation
A	OWN FUNDS	11,435	11,897	C.01.00 (€010,c010)	Articles 4(118) and 72 of CRR
A.1	CET1 Capital (net of deductions and after transitional adjustments)	10,192	10,281	C.01.00 (€020,c010)	Article 50 of CRR
A.1.1	Capital instruments eligible as CET1 Capital (including share premium and net own capital instruments)	8,377	8,404	C.01.00 (€030,c010)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
A.1.2	Retained earnings	595	240	C.01.00 (€130,c010)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
A.1.3	Accumulated other comprehensive income	456	165	C.01.00 (€180,c010)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
A.1.4	Other Reserves	3,175	3,789	C.01.00 (€200,c010)	Articles 4(117) and 26(1) point (e) of CRR
A.1.5	Funds for general banking risk	0	0	C.01.00 (€210,c010)	Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR
A.1.6	Minority interest given recognition in CET1 capital	11	12	C.01.00 (€230,c010)	Article 84 of CRR
A.1.7	Adjustments to CET1 due to prudential filters	-21	-56	C.01.00 (€250,c010)	Articles 32 to 35 of and 36 (1) point (f) of CRR
A.1.8	Intangible assets (including Goodwill)	-2,084	-2,009	C.01.00 (€300,c010) + C.01.00 (€340,c010)	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
A.1.9	DTAs that rely on future profitability and do not arise from temporary differences net of associated IITLS	-231	-191	C.01.00 (€370,c010)	Articles 36(1) point (c) and 38 of CRR
A.1.10	IRB shortfall of credit risk adjustments to expected losses	-6	-7	C.01.00 (€380,c010)	Articles 36(1) point (d), 40 and 159 of CRR
A.1.11	Defined benefit pension fund assets	0	0	C.01.00 (€390,c010)	Articles 4(109), 36(1) point (e) and 41 of CRR
A.1.12	Reciprocal cross holdings in CET1 Capital	0	0	C.01.00 (€430,c010)	Articles 4(122), 36(1) point (g) and 44 of CRR
A.1.13	Excess deduction from AT1 items over AT1 Capital	-1,157	-711	C.01.00 (€440,c010)	Article 36(1) point (j) of CRR
A.1.14	Deductions related to assets which can alternatively be subject to a 1.250% risk weight	0	0	C.01.00 (€450,c010) + C.01.00 (€460,c010) + C.01.00 (€470,c010) + C.01.00 (€472,c010)	Articles 4(36), 36(1) point (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (k), 244(1) point (k) and 258 of CRR; Articles 36(1) point (l) (i), and 379(3) of CRR; Articles 36(1) point (k) (v) and 153(8) of CRR and Articles 36(1) point (k) (v) and 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 (€460,c010)	Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR
A.1.16	Deductible DTAs that rely on future profitability and arise from temporary differences	0	0	C.01.00 (€480,c010)	Articles 4(27), 36(1) point (b); 43 to 46, 49 (2) and (3) and 79 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 (€500,c010)	Articles 4(27); 36(1) point (i); 43, 45, 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
A.1.18	Amount exceeding the 17.65% threshold	0	0	C.01.00 (€510,c010)	Article 48 of CRR
A.1.19	Additional deductions of CET1 Capital due to Article 3 CRR	0	0	C.01.00 (€524,c010)	Article 3 CRR
A.1.20	CET1 capital elements or deductions - other	-50	-48	C.01.00 (€529,c010)	-
A.1.21	Transitional adjustments	1,127	694	GA1 (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 (€220,c010)	Articles 48(3) to (3), and 484 to 487 of CRR
A.1.21.2	Transitional adjustments due to additional minority interests	13	9	C.01.00 (€240,c010)	Articles 479 and 480 of CRR
A.1.21.3	Other transitional adjustments to CET1 Capital	1,114	685	C.01.00 (€520,c010)	Articles 469 to 472, 478 and 481 of CRR
A.2	Additional Tier 1 Capital	0	0	C.01.00 (€530,c010)	Article 61 of CRR
A.2.1	Additional Tier 1 Capital instruments	80	80	C.01.00 (€540,c010) + C.01.00 (€670,c010)	-
A.2.2	Excess deduction from T2 items over T2 capital	0	0	C.01.00 (€720,c010)	-
A.2.3	Other Additional Tier 1 Capital components and deductions	1,157	711	C.01.00 (€690,c010) + C.01.00 (€700,c010) + C.01.00 (€710,c010) + C.01.00 (€720,c010) + C.01.00 (€744,c010) + C.01.00 (€748,c010)	-
A.2.4	Additional Tier 1 transitional adjustments	-1,237	-792	C.01.00 (€660,c010) + C.01.00 (€680,c010) + C.01.00 (€730,c010)	-
A.3	Tier 1 Capital	10,192	10,281	C.01.00 (€615,c010)	Article 25 of CRR
A.4	Tier 2 Capital	1,243	1,616	C.01.00 (€750,c010)	Article 71 of CRR
A.4.1	Tier 2 Capital instruments	928	1,318	C.01.00 (€760,c010) + C.01.00 (€890,c010)	-
A.4.2	Other Tier 2 Capital components and deductions	272	283	C.01.00 (€910,c010) + C.01.00 (€920,c010) + C.01.00 (€930,c010) + C.01.00 (€940,c010) + C.01.00 (€950,c010) + C.01.00 (€970,c010) + C.01.00 (€974,c010) + C.01.00 (€978,c010)	-
A.4.3	Tier 2 transitional adjustments	42	16	C.01.00 (€880,c010) + C.01.00 (€900,c010) + C.01.00 (€960,c010)	-
B	Total Risk Exposure Amount	87,185	86,854	C.02.00 (€010,c010)	Articles 92(3), 95, 96 and 98 of CRR
B.1	Transitional adjustments included	0	0	C.05.01 (€010,c040)	-
C.1	Common Equity Tier 1 Capital Ratio (transitional period)	11.69%	11.84%	CA3 (1)	-
C.2	Tier 1 Capital Ratio (transitional period)	11.69%	11.84%	CA3 (3)	-
C.3	Total Capital Ratio (transitional period)	13.12%	13.70%	CA3 (5)	-
D	CET1 Capital (fully loaded)	10,222	10,299	[Al.4.1.1.13-4.1.21+MIN(A2.4.2.4-MIN(A4.4.2.4-4.4.3.0))]	-
E	CET1 Capital Ratio (fully loaded)	11.72%	11.86%	[O-1] [B-8-1]	-

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Credit risk	78,921	78,373
Securitisation and re-securitisations in the banking book	0	0
Contributions to the default fund of a CCP	1	1
Other credit risk	78,920	78,372
Market risk (position, foreign exchange and commodities)	423	672
Of which: Securitisation and re-securitisations in the trading book	0	0
Credit Valuation Adjustment	312	278
Operational risk	7,530	7,530
Other risk exposure amounts	0	0
Total Risk Exposure Amount	87,185	86,854

Profit and Loss (P&L)

P&L Item	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Interest income	4,754	2,593
Of which debt securities income	676	302
Of which loans and advances income	3,947	2,244
Interest expenses	1,638	692
Of which deposits expenses	1,211	447
Of which debt securities issued expenses	376	184
Dividend income	3	5
Net Fee and commission income	1,088	577
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	1,025	525
Gains or (-) losses on financial assets and liabilities held for trading, net	153	0
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	0	0
Gains or (-) losses from hedge accounting, net	5	13
Exchange differences [gain or (-) loss], net	54	15
Net other operating income/(expenses)	-84	-72
Total Operating Income, Net	5,359	2,963
Administrative expenses	2,284	1,326
Depreciation	325	193
Provisions or (-) reversal of provisions	-20	33
Commitments and guarantees given	-23	14
Other provisions	2	19
Of which pending legal issues and tax litigation	0	-
Of which restructuring	0	-
Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	1,528	600
Of which loans and receivables	1,396	502
Of which held to maturity investments, AFS assets and financial assets measured at cost	132	97
Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates and on non-financial assets	637	241
Negative goodwill recognised in profit or loss	232	0
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates	79	52
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations	-181	-27
Profit or (-) loss before tax from continuing operations	735	595
Profit or (-) loss after tax from continuing operations	712	431
Profit or (-) loss after tax from discontinued operations	0	0
Profit or (-) loss for the year	712	431
Of which attributable to owners of the parent	708	429

Market Risk

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Traded Debt Instruments	187	250
Of which: General risk	160	170
Of which: Specific risk	27	81
Equities	22	36
Of which: Specific risk	11	18
Foreign exchange risk	214	386
Commodities risk	0	0
Total Risk Exposure Amount	423	672

Credit Risk - Standardised Approach (Spain)

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Central governments or central banks	25.513	33.952
Regional governments or local authorities	4.797	5.091
Public sector entities	3.332	3.590
Multilateral Development Banks	0	63
International Organisations	0	0
Institutions	1.765	2.855
Corporates	5.685	5.517
Of which: SME	5.332	5.183
Retail	4.436	4.851
Of which: SME	1.286	1.332
Secured by mortgages on immovable property	33.829	32.183
Of which: SME	1.796	2.014
Exposures in default	4.405	4.045
Items associated with particularly high risk	0	151
Covered bonds	106	107
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	134	133
Equity	0	0
Securitisation	0	0
Other exposures	26.089	20.025
Standardised Total	110.092	112.483

Credit Risk - Standardised Approach (United Kingdom)

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Central governments or central banks	5,393	6,385
Regional governments or local authorities	0	0
Public sector entities	0	0
Multilateral Development Banks	0	0
International Organisations	0	0
Institutions	662	528
Corporates	45	41
Of which: SME	45	41
Retail	579	444
Of which: SME	269	229
Secured by mortgages on immovable property	7,695	6,574
Of which: SME	51	36
Exposures in default	472	383
Items associated with particularly high risk	0	0
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	-	-
Other exposures	890	852
Standardised Total	-	-

Credit Risk - Standardised Approach (United States)

Risk Exposure Type	As of 31/12/2015 (EUR)	As of 30/06/2016 (EUR)
Central governments or central banks	2,903	2,142
Regional governments or local authorities	7	6
Public sector entities	1,004	1,224
Multilateral Development Banks	0	26
International Organisations	0	0
Institutions	87	528
Corporates	1,828	1,559
Of which: SME	1,825	1,556
Retail	173	146
Of which: SME	146	118
Secured by mortgages on immovable property	2,523	2,601
Of which: SME	990	1,065
Exposures in default	43	48
Items associated with particularly high risk	0	0
Covered bonds	0	0
Claims on institutions and corporates with a ST credit assessment	0	0
Collective investments undertakings (CIU)	0	0
Equity	0	0
Securitisation	-	-
Other exposures	100	143
Standardised Total	-	-