EBA欧洲银行-DE_VDYMYTQGZZ6DU0912C88_TR_2015_25页_4mb

报告摘要

2015 EU-wide Transparency Exercise Summary - Bayerische Landesbank

Core Information

Bank Name: Bayerische Landesbank
LEI Code: VDYMYTQGZZ6DU09112C88
Country Code: DE (Germany)

Capital Structure

Capital Component	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)	COREP Code	Regulation
Own Funds	11,402	11,479	CA1 (1)	Articles 4(118) and 72 of CRR
CET1 Capital	9,564	9,718	CA1 (1.1.1)	Article 50 of CRR
Capital Instruments Eligible as CET1	3,888	3,888	CA1 (1.1.1.1)	Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained Earnings	1,321	3,495	CA1 (1.1.1.2)	Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR
Accumulated Other Comprehensive Income	-705	-756	CA1 (1.1.1.3)	Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR
Other Reserves	3,416	1,880	CA1 (1.1.1.4)	Articles 4(117) and 26(1) point (e) of CRR
Adjustments to CET1	-170	-205	CA1 (1.1.1.9)	Articles 32 to 35 and 36 (1) point (f) of CRR
Intangible Assets	-114	-114	CA1 (1.1.1.10 + 1.1.1.11)	Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of CCR
DTAs (Non-Future Profitability)	-122	-274	CA1 (1.1.1.12)	Articles 36(1) point (c) and 38 of CRR
IRB Shortfall of Credit Risk Adjustments	-394	-262	CA1 (1.1.1.13)	Articles 36(1) point (d), 40 and 159 of CRR
Defined Benefit Pension Fund Assets	0	0	CA1 (1.1.1.14)	Articles 4(109), 36(1) point (e) and 41 of CRR
Reciprocal Cross Holdings	0	0	CA1 (1.1.1.15)	Articles 4(122), 36(1) point (g) and 44 of CRR
Excess Deduction from AT1 Items	-1,056	0	CA1 (1.1.1.16)	Article 36(1) point (j) of CRR
Deductions Related to Assets with 1.250% Risk Weight	0	0	CA1 (1.1.1.17 to 1.1.1.21)	Articles 4(36), 36(1) point (k) (i) and 89 to 91 of CRR; Articles 36(1) point (k) (i), 243(1) point (b), 244(1) point (b) and 258 of CRR; Articles 36(1) point (k) (ii) and 379(3) of CRR; Articles 36(1) point (k) (iv) and 153(8) of CRR and Articles 36(1) point (k) (v) and 155(4) of CRR
Transitional Adjustments	3,500	2,066	CA1 (1.1.1.6 + 1.1.1.8 + 1.1.1.26)	-
Transitional Adjustments (Grandfathered CET1 Instruments)	2,300	1,867	CA1 (1.1.1.6)	Articles 483(1) to (3), and 484 to 487 of CRR
Transitional Adjustments (Additional Minority Interests)	0	0	CA1 (1.1.1.8)	Articles 479 and 480 of CRR
Other Transitional Adjustments	1,200	199	CA1 (1.1.1.26)	Articles 469 to 472, 478 and 481 of CRR
Additional Tier 1 Capital	0	152	CA1 (1.1.2)	Article 61 of CRR
Additional Tier 1 Capital Instruments	361	299	CA1 (1.1.1.21) + CA1 (1.1.2.2) + CA1 (1.1.2.3) + CA1 (1.1.2.4)	-
Other Additional Tier 1 Capital Components	-361	-147	CA1 (1.1.2) - CA1 (1.1.2.1) + CA1 (1.1.2.2) + CA1 (1.1.2.3) + CA1 (1.1.2.4)	-
Tier 1 Capital	9,564	9,871	CA1 (1.1)	Article 25 of CRR
Tier 2 Capital	1,838	1,609	CA1 (1.2)	Article 71 of CRR
Tier 2 Capital Instruments	1,996	1,676	CA1 (1.2.1) + CA1 (1.2.2) + CA1 (1.2.3) + CA1 (1.2.4)	-
Other Tier 2 Capital Components	-158	-67	CA1 (1.2) - CA1 (1.2.1) + CA1 (1.2.2) + CA1 (1.2.3) + CA1 (1.2.4)	-

Risk Exposure Amounts

Risk Exposure Type	As of 31/12/2014 (EUR)	As of 30/06/2015 (EUR)
Credit Risk	65,127	62,782
Securitisation Risk	320	340
Default Fund Risk	232	159
Other Credit Risk	64,576	62,284
Market Risk	3,657	2,955
Operational Risk	5,776	4,870
Total Risk Exposure	76,616	71,876

Profit and Loss (P&L)

P&L Component	As of 31/12/2014 (mln EUR)	As of 30/06/2015 (mln EUR)
Interest Income	7,237	3,300
Debt Securities Income	474	164
Loans and Advances Income	4,482	2,068
Interest Expenses	5,582	2,473
Deposits Expenses	2,387	1,047
Debt Securities Issued Expenses	872	349
Dividend Income	24	12
Net Fee and Commission Income	249	189
Gains or (-) Losses on Derecognition	-541	206
Gains or (-) Losses on Trading	523	-178
Gains or (-) Losses on Fair Value Through Profit or Loss	-565	201
Gains or (-) Losses from Hedge Accounting	-70	-6
Exchange Differences	17	-85
Net Other Operating Income/(Expenses)	121	-119
Total Operating Income, Net	1,412	1,047
Administrative Expenses	1,151	575
Depreciation	46	20
Provisions or (-) Reversal of Provisions	18	-9
Commitments and Guarantees Given	14	-7
Other Provisions	4	-2
Profit or (-) Loss Before Tax from Continuing Operations	-320	443
Profit or (-) Loss After Tax from Continuing Operations	-223	365
Profit or (-) Loss from Discontinued Operations	-1,070	0
Profit or (-) Loss for the Year	-1,294	365

Risk Exposure by Country (Standardised Approach)

Country	Original Exposure (EUR)	Exposure Value (EUR)	Risk Exposure Amount (EUR)	Value Adjustments and Provisions (EUR)
Germany	110	901	176	-
UK	0	24	0	-
US	0	0	0	-
France	0	0	0	-

Key Observations

The bank's Total Risk Exposure Amount decreased from 76,616 EUR as of 31/12/2014 to 71,876 EUR as of 30/06/2015, indicating a reduction in overall risk exposure.
CET1 Capital increased from 9,564 EUR to 9,718 EUR, while Tier 1 Capital increased from 9,564 EUR to 9,871 EUR, showing improved capital adequacy.
Tier 2 Capital decreased slightly from 1,838 EUR to 1,609 EUR.
Common Equity Tier 1 Capital Ratio increased from 12.48% to 13.52%, and Tier 1 Capital Ratio increased from 12.48% to 13.73%.
Total Capital Ratio rose from 14.88% to 15.97%, reflecting a stronger capital position.
P&L showed a significant improvement, with a Profit or (-) Loss for the Year turning from -1,294 mln EUR to 365 mln EUR.
Market Risk decreased from 3,657 EUR to 2,955 EUR, and Operational Risk also decreased from 5,776 EUR to 4,870 EUR.
The Standardised Approach data for Germany, UK, US, and France shows that the bank's exposure is minimal or zero in most categories, with some minor adjustments noted.