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2016 EU-wide Transparency Exercise Summary - Investar

Core Content Overview

The document provides detailed financial and risk-related information for Investar, a financial institution, as part of the 2016 EU-wide Transparency Exercise. It includes data on own funds, capital ratios, risk exposure, and profit and loss (P&L). The data is presented in three categories: Own Funds Transitional Period, Capital Ratios Transitional Period, and Risk Exposure Amounts.

Key Financial Information

Own Funds Transitional Period

• Own Funds (A):

  • As of 31/12/2015: 1,765 mln EUR
  • As of 30/06/2016: 2,027 mln EUR
  • COREP CODE: C.01.00 (€010,c010)
  • Regulation: Articles 4(118) and 72 of CRR

• Common Equity Tier 1 (CET1) Capital (A.1):

  • As of 31/12/2015: 1,745 mln EUR
  • As of 30/06/2016: 1,713 mln EUR
  • COREP CODE: C.01.00 (€020,c010)
  • Regulation: Article 50 of CRR

• Capital Instruments Eligible as CET1 (A.1.1):

  • As of 31/12/2015: 98 mln EUR
  • As of 30/06/2016: 98 mln EUR
  • COREP CODE: C.01.00 (€030,c010)
  • Regulation: Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR

• Retained Earnings (A.1.2):

  • As of 31/12/2015: 1,526 mln EUR
  • As of 30/06/2016: 1,525 mln EUR
  • COREP CODE: C.01.00 (€130,c010)
  • Regulation: Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (f) of CRR

• Accumulated Other Comprehensive Income (A.1.3):

  • As of 31/12/2015: 69 mln EUR
  • As of 30/06/2016: 68 mln EUR
  • COREP CODE: C.01.00 (€180,c010)
  • Regulation: Articles 4(100), 26(1) point (d) and 36 (1) point (f) of CRR

• Minority Interest in CET1 Capital (A.1.6):

  • As of 31/12/2015: 68 mln EUR
  • As of 30/06/2016: 70 mln EUR
  • Regulation: Article 84 of CRR

• Transitional Adjustments (A.1.21):

  • As of 31/12/2015: 25 mln EUR
  • As of 30/06/2016: -3 mln EUR
  • Regulation: Articles 469 to 472, 478 and 481 of CRR

Capital Ratios Transitional Period

• CET1 Capital (A.3):

  • As of 31/12/2015: 1,745 mln EUR
  • As of 30/06/2016: 1,713 mln EUR
  • Regulation: Article 25 of CRR

• Tier 2 Capital (A.4):

  • As of 31/12/2015: 19 mln EUR
  • As of 30/06/2016: 314 mln EUR
  • Regulation: Article 71 of CRR

• Capital Ratios:

  • Common Equity Tier 1 Capital Ratio (C.1):
    • As of 31/12/2015: 25.82%
    • As of 30/06/2016: 22.97%
  • Tier 1 Capital Ratio (C.2):
    • As of 31/12/2015: 25.82%
    • As of 30/06/2016: 22.97%
  • Total Capital Ratio (C.3):
    • As of 31/12/2015: 26.11%
    • As of 30/06/2016: 27.18%

Risk Exposure Amounts

• Total Risk Exposure Amount (B):

  • As of 31/12/2015: 6,760 mln EUR
  • As of 30/06/2016: 7,459 mln EUR
  • COREP CODE: C.02.00 (€010,c010)
  • Regulation: Articles 92(3), 95, 96 and 98 of CRR

• Breakdown of Risk Exposure:

  • Credit Risk:
    • As of 31/12/2015: 5,391 mln EUR
    • As of 30/06/2016: 5,960 mln EUR
  • Securitisation and Re-securitisations (Banking Book):
    • As of 31/12/2015: 155 mln EUR
    • As of 30/06/2016: 134 mln EUR
  • Other Credit Risk:
    • As of 31/12/2015: 5,237 mln EUR
    • As of 30/06/2016: 5,827 mln EUR
  • Market Risk:
    • As of 31/12/2015: 0 mln EUR
    • As of 30/06/2016: 0 mln EUR
  • Operational Risk:
    • As of 31/12/2015: 743 mln EUR
    • As of 30/06/2016: 898 mln EUR
  • Other Risk Exposure Amounts:
    • As of 31/12/2015: 472 mln EUR
    • As of 30/06/2016: 498 mln EUR

Profit and Loss (P&L)

• Interest Income:

  • As of 31/12/2015: 991 mln EUR
  • As of 30/06/2016: 478 mln EUR

• Interest Expenses:

  • As of 31/12/2015: 432 mln EUR
  • As of 30/06/2016: 189 mln EUR

• Dividend Income:

  • As of 31/12/2015: 31 mln EUR
  • As of 30/06/2016: 0 mln EUR

• Net Fee and Commission Income:

  • As of 31/12/2015: -55 mln EUR
  • As of 30/06/2016: -31 mln EUR

• Gains or Losses on Derecognition:

  • As of 31/12/2015: 7 mln EUR
  • As of 30/06/2016: 7 mln EUR

• Gains or Losses on Trading Financial Assets:

  • As of 31/12/2015: -6 mln EUR
  • As of 30/06/2016: -3 mln EUR

• Gains or Losses on Fair Value Through Profit or Loss:

  • As of 31/12/2015: 0 mln EUR
  • As of 30/06/2016: 0 mln EUR

• Gains or Losses from Hedge Accounting:

  • As of 31/12/2015: 6 mln EUR
  • As of 30/06/2016: -1 mln EUR

• Exchange Differences:

  • As of 31/12/2015: 0 mln EUR
  • As of 30/06/2016: 0 mln EUR

• Net Other Operating Income/Expenses:

  • As of 31/12/2015: 39 mln EUR
  • As of 30/06/2016: 26 mln EUR

• Total Operating Income, Net:

  • As of 31/12/2015: 581 mln EUR
  • As of 30/06/2016: 288 mln EUR

• Administrative Expenses:

  • As of 31/12/2015: 280 mln EUR
  • As of 30/06/2016: 182 mln EUR

• Depreciation:

  • As of 31/12/2015: 24 mln EUR
  • As of 30/06/2016: 13 mln EUR

• Provisions or Reversal of Provisions:

  • As of 31/12/2015: -3 mln EUR
  • As of 30/06/2016: 0 mln EUR

• Commitments and Guarantees Given:

  • As of 31/12/2015: 0 mln EUR
  • As of 30/06/2016: 0 mln EUR

• Profit or Loss Before Tax from Continuing Operations:

  • As of 31/12/2015: 279 mln EUR
  • As of 30/06/2016: 92 mln EUR

• Profit or Loss After Tax from Continuing Operations:

  • As of 31/12/2015: 217 mln EUR
  • As of 30/06/2016: 71 mln EUR

• Profit or Loss for the Year:

  • As of 31/12/2015: 217 mln EUR
  • As of 30/06/2016: 71 mln EUR

Credit Risk - Standardised Approach

• Standardised Total Risk Exposure Amount:

  • As of 31/12/2015: 7,444 mln EUR
  • As of 30/06/2016: 7,411 mln EUR

• Breakdown of Credit Risk Exposure:

  • Central Governments or Central Banks:
    • As of 31/12/2015: 3,614 mln EUR
    • As of 30/06/2016: 3,491 mln EUR
  • Regional Governments or Local Authorities:
    • As of 31/12/2015: 801 mln EUR
    • As of 30/06/2016: 907 mln EUR
  • Public Sector Entities:
    • As of 31/12/2015: 94 mln EUR
    • As of 30/06/2016: 141 mln EUR
  • Secured by Mortgages on Immovable Property:
    • As of 31/12/2015: 1,504 mln EUR
    • As of 30/06/2016: 1,436 mln EUR
  • Exposures in Default:
    • As of 31/12/2015: 5 mln EUR
    • As of 30/06/2016: 5 mln EUR

• Other Exposures:

  • As of 31/12/2015: 290 mln EUR
  • As of 30/06/2016: 350 mln EUR

Summary of Key Observations

• Own Funds increased from 1,765 mln EUR to 2,027 mln EUR, with a decrease in CET1 capital due to transitional adjustments.
• Capital Ratios declined from 25.82% to 22.97% for CET1 and Tier 1, but increased slightly for Total Capital.
• Risk Exposure increased significantly from 6,760 mln EUR to 7,459 mln EUR, primarily driven by increases in operational and other risk components.
• Profit and Loss showed a decline in both operating income and net profit after tax, indicating a reduction in profitability.
• Credit Risk Exposure remained relatively stable, with the largest portion attributed to central governments and secured mortgages.