EBA欧洲银行-AT_AT0000000000043000VB_TR_2018_20页_2mb
报告摘要
Summary of 2018 EU-wide Transparency Exercise for Volksbanken Verbund
Core Content Overview
The document provides a detailed summary of the 2018 EU-wide Transparency Exercise for Volksbanken Verbund, a financial institution based in Austria (LEI Code: AT0000000000043000VB). It includes information on capital structure, capital ratios, leverage ratio, risk exposure amounts, and profit and loss (P&L) for the period ending on 31 December 2017 and 30 June 2018.
Capital Structure (Transitional Period)
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) | COREP CODE | Regulation |
|---|---|---|---|---|---|
| A | Own Funds | 2,199 | 2,174 | C:0.00 (010;010) | Articles 4(118) and 72 of CRR |
| A.1 | CET1 Capital (net of deductions) | 1,636 | 1,624 | C:0.00 (020;010) | Article 50 of CRR |
| A.1.1 | CET1 Eligible Instruments | 745 | 763 | C:0.00 (030;010) | Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR |
| A.1.2 | Retained Earnings | 505 | 1,273 | C:0.00 (130;010) | Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR |
| A.1.3 | Accumulated Other Comprehensive Income | 54 | -740 | C:0.00 (180;010) | Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR |
| A.1.4 | Other Reserves | 281 | 274 | C:0.00 (200;010) | Articles 4(117) and 26(1) point (e) of CRR |
| A.1.5 | Funds for General Banking Risk | 137 | 131 | C:0.00 (210;010) | Articles 4(112), 26(1) point (f) and 36 (1) point (f) of CRR |
| A.1.6 | Minority Interest | 0 | 0 | C:0.00 (230;010) | Article 84 of CRR |
| A.1.7 | Adjustments due to Prudential Fibers | -3 | -2 | C:0.00 (255;010) | Articles 32 to 35 of and 36 (1) point (f) of CRR |
| A.1.8 | Intangible Assets | -2 | -1 | C:0.00 (300;010) + C:0.00 (340;010) | Articles 4(113), 36(1) point (b) and 37 of CRR |
| A.1.9 | TFA that rely on future profitability | 0 | 0 | C:0.00 (370;010) | Articles 36(1) point (c) and 38 of CRR |
| A.1.10 | IRB Shortfall | 0 | 0 | C:0.00 (380;010) | Articles 36(1) point (b), 40 and 159 of CRR |
| A.1.11 | Defined Benefit Pension Fund Assets | 0 | 0 | C:0.00 (390;010) | Articles 4(109), 36(1) point (a) and 41 of CRR |
| A.1.12 | Reciprocal Cross Holdings | 0 | 0 | C:0.00 (430;010) | Articles 4(122), 36(1) point (g) and 44 of CRR |
| A.1.13 | Excess Deduction from AT1 Items | 0 | 0 | C:0.00 (440;010) | Article 36(1) point (g) of CRR |
| A.1.14 | Deductions for 1.250% Risk Weight Assets | 0 | 0 | C:0.00 (450;010) + C:0.00 (460;010), C:0.00 (470;010), and C:0.00 (471;010) | Articles 4(36), 36(1) point (b) and 89 to 91 of CRR |
| A.1.15 | Holdings of CET1 Instruments (no significant investment) | 0 | 0 | C:0.00 (460;010) | Articles 36(1) point (b), 243(1) point (b), 244(1) point (b) and 258 of CRR |
| A.1.16 | Deductible DTAs (future profitability) | 0 | 0 | C:0.00 (490;010) | Articles 4(27), 36(1) point (h), 43 to 46, 49 (2) and (3) and 79 of CRR |
| A.1.17 | Holdings of CET1 Instruments (significant investment) | 0 | 0 | C:0.00 (500;010) | Articles 4(27); 36(1) point (b); 43, 45, 47; 48(1) point (b); 49(1) to (3) and 79 of CRR |
| A.1.18 | Excess over 17.65% Threshold | 0 | 0 | C:0.00 (510;010) | Article 48 of CRR |
| A.1.19 | Additional Deductions due to Article 3 CRR | -78 | -83 | C:0.00 (524;010) | Article 3 CRR |
| A.1.20 | CET1 Capital Elements or Deductions - Other | 0 | 0 | C:0.00 (529;010) | - |
| A.1.21 | Transitional Adjustments | -3 | 10 | GAI (1.1.6 + 1.1.8 + 1.1.1.26) | - |
| A.1.21.1 | Grandfathered CET1 Instruments | 12 | 10 | C:0.00 (226;010) | Articles 48(1) point (a), and 48(2) of CRR |
| A.1.21.2 | Additional Minority Interest | 0 | 0 | C:0.00 (246;010) | Articles 479 and 480 of CRR |
| A.1.21.3 | Other Transitional Adjustments | -15 | 0 | C:0.00 (528;010) | Articles 469 to 472, 478 and 481 of CRR |
| A.2 | Additional Tier 1 Capital | 10 | 14 | C:0.00 (530;010) | Article 61 of CRR |
| A.3 | Tier 1 Capital | 1,646 | 1,639 | C:0.00 (615;010) | Article 25 of CRR |
| A.4 | Tier 2 Capital | 553 | 535 | C:0.00 (750;010) | Article 71 of CRR |
| A.4.1 | Tier 2 Capital Instruments | 499 | 486 | C:0.00 (760;010) + C:0.00 (690;010) | - |
| A.4.2 | Other Tier 2 Components and Deductions | 0 | 0 | C:0.00 (910;010) + C:0.00 (940;010), + C:0.00 (930;010), + C:0.00 (950;010), + C:0.00 (970;010), + C:0.00 (974;010), + C:0.00 (978;010) | - |
| A.4.3 | Tier 2 Transitional Adjustments | 54 | 49 | C:0.00 (680;010) + C:0.00 (690;010), + C:0.00 (696;010) | - |
Capital Ratios (Transitional Period)
| Item | Description | As of 31/12/2017 (%) | As of 30/06/2018 (%) | COREP CODE | Regulation |
|---|---|---|---|---|---|
| C.1 | CET1 Capital Ratio | 12.36% | 12.13% | GA3 (1) | - |
| C.2 | Tier 1 Capital Ratio | 12.43% | 12.23% | GA3 (3) | - |
| C.3 | Total Capital Ratio | 16.61% | 16.23% | GA3 (5) | - |
Leverage Ratio
| Item | Description | As of 31/12/2017 (%) | As of 30/06/2018 (%) | COREP CODE | Regulation |
|---|---|---|---|---|---|
| A.1 | Tier 1 Capital (Transitional Definition) | 1,646 | 1,639 | C 47.00 (r320,c010) | Article 429 of CRR |
| A.2 | Tier 1 Capital (Fully Phased-in Definition) | 1,653 | 1,629 | C 47.00 (r310,c010) | Article 429 of CRR |
| B.1 | Total Leverage Exposures (Transitional Definition) | 26,431 | 26,778 | C 47.00 (r300,c010) | Article 429 of CRR |
| B.2 | Total Leverage Exposures (Fully Phased-in Definition) | 26,450 | 26,778 | C 47.00 (r290,c010) | Article 429 of CRR |
| C.1 | Leverage Ratio (Transitional Definition) | 6.2% | 6.1% | C 47.00 (r340,c010) | Article 429 of CRR |
| C.2 | Leverage Ratio (Fully Phased-in Definition) | 6.3% | 6.1% | C 47.00 (r330,c010) | Article 429 of CRR |
Risk Exposure Amounts
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Credit Risk | Total | 11,700 | 11,892 |
| Securitisation and Re-securitisation (Banking Book) | Total | 0 | 0 |
| Contributions to Default Fund of CCP | Total | 0 | 0 |
| Other Credit Risk | Total | 11,700 | 11,892 |
| Market Risk (Position, FX, Commodities) | Total | 112 | 95 |
| Credit Valuation Adjustment | Total | 60 | 51 |
| Operational Risk | Total | 1,369 | 1,357 |
| Other Risk Exposures | Total | 0 | 0 |
| Total Risk Exposure Amount | Total | 13,240 | 13,395 |
Profit and Loss (P&L)
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Interest Income | Total | 539 | 268 |
| - Debt Securities Income | Total | 51 | 24 |
| - Loans and Advances Income | Total | 464 | 237 |
| Interest Expenses | Total | 100 | 50 |
| - Deposits Expenses | Total | 33 | 15 |
| - Debt Securities Issued Expenses | Total | 20 | 16 |
| Dividend Income | Total | 6 | 3 |
| Net Fee and Commission Income | Total | 237 | 116 |
| Gains or Losses on Derecognition | Total | 0 | 0 |
| Gains or Losses on Trading Financial Assets | Total | 9 | 0 |
| Gains or Losses on FVTPL Financial Assets | Total | 0 | 5 |
| Gains or Losses from Hedge Accounting | Total | -6 | -2 |
| Exchange Differences | Total | 6 | 0 |
| Net Other Operating Income/(Expenses) | Total | -2 | 14 |
| Total Operating Income, Net | Total | 689 | 354 |
| Administrative Expenses | Total | 552 | 282 |
| Depreciation | Total | 29 | 13 |
| Modification Gains or Losses | Total | n.a. | 0 |
| Provisions or Reversals of Provisions | Total | -1 | -1 |
| Commitments and Guarantees Given | Total | -1 | 0 |
| Other Provisions | Total | 0 | -1 |
| Profit or Loss Before Tax from Continuing Operations | Total | 42 | 40 |
| Profit or Loss After Tax from Continuing Operations | Total | 63 | 41 |
| Profit or Loss for the Year | Total | 63 | 41 |
| Of which: Attributable to Owners of the Parent | Total | 61 | 40 |
Capital Ratios (Fully Loaded CET1)
| Item | Description | As of 31/12/2017 (%) | As of 30/06/2018 (%) |
|---|---|---|---|
| CET1 Capital Ratio (Fully Loaded) | Total | 12.38% | 12.05% |
Credit Risk - Standardised Approach
Austria
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Central Governments or Central Banks | Total | 3,312 | 3,110 |
| Regional Governments or Local Authorities | Total | 327 | 322 |
| Public Sector Entities | Total | 201 | 202 |
| Institutions | Total | 305 | 291 |
| Corporates | Total | 3,768 | 3,917 |
| - SME | Total | 2,958 | 2,885 |
| Retail | Total | 5,518 | 5,476 |
| - SME | Total | 2,861 | 2,919 |
| Secured by Mortgages on Immovable Property | Total | 13,149 | 13,697 |
| - SME | Total | 6,681 | 6,979 |
| Exposures in Default | Total | 863 | 660 |
| Items with High Risk | Total | 14 | 26 |
| Covered Bonds | Total | 460 | 602 |
| Claims on Institutions with ST Credit Assessment | Total | 2 | 37 |
| Collective Investment Undertakings (CIU) | Total | 208 | 190 |
| Equity | Total | 216 | 164 |
| Securitisation | Total | 0 | 0 |
| Other Exposures | Total | 907 | 820 |
| Standardised Total | Total | 29,365 | 29,764 |
Germany
| Item | Description | As of 31/12/2017 (EUR) | As of 30/06/2018 (EUR) |
|---|---|---|---|
| Central Governments or Central Banks | Total | 9 | 9 |
| Regional Governments or Local Authorities | Total | 0 | 0 |
| Public Sector Entities | Total | 0 | 0 |
| Institutions | Total | 55 | 75 |
| Corporates | Total | 117 | 132 |
| - SME | Total | 89 | 94 |
| Retail | Total | 102 | 98 |
| - SME | Total | 46 | 45 |
| Secured by Mortgages on Immovable Property | Total | 541 | 543 |
| - SME | Total | 310 | 312 |
| Exposures in Default | Total | 14 | 11 |
| Items with High Risk | Total | 0 | 2 |
| Covered Bonds | Total | 45 | 48 |
| Claims on Institutions with ST Credit Assessment | Total | 1 | 20 |
| Collective Investment Undertakings (CIU) | Total | 0 | 0 |
| Equity | Total | 0 | 0 |
| Other Exposures | Total | 0 | 0 |
| Standardised Total | Total | 7 | 5 |
Key Information
- Volksbanken Verbund is a financial institution based in Austria.
- The own funds decreased from 2,199 mln EUR (31/12/2017) to 2,174 mln EUR (30/06/2018).
- The CET1 capital was 1,636 mln EUR (31/12/2017) and 1,624 mln EUR (30/06/2018).
- Tier 1 Capital was 1,646 mln EUR (31/12/2017) and 1,639 mln EUR (30/06/2018).
- Tier 2 Capital was 553 mln EUR (31/12/2017) and 535 mln EUR (30/06/2018).
- The leverage ratio decreased from 6.2% (31/12/2017) to 6.1% (30/06/2018).
- The total risk exposure amount increased from 13,240 mln EUR (31/12/2017) to 13,395 mln EUR (30/06/2018).
- The fully loaded CET1 capital ratio decreased from 12.38% (31/12/2017) to 12.05% (30/06/2018).
- Credit risk exposure in Austria was 11,700 mln EUR (31/12/2017) and 11,892 mln EUR (30/06/2018).
- The standardised approach for credit risk includes different categories like central governments, corporates, retail, and mortgage-backed exposures.
- The profit and loss for the year was 63 mln EUR (31/12/2017) and 41 mln EUR (30/06/2018), with a net operating income of 689 mln EUR and 354 mln EUR respectively.
- The corep code and regulation are used to reference the specific calculations and rules applied for each item.
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