EBA欧洲银行-FR_9695005MSX1OYEMGDF46_TR_2015_25页_4mb

报告摘要

2015 EU-wide Transparency Exercise Summary - Groupe BPCE

Core Information

Bank Name: Groupe BPCE
LEI Code: 9695005MSX1OYEMGDF46
Country Code: FR (France)

Capital Structure

Common Equity Tier 1 (CET1) Capital

As of 31/12/2014: 46,587 mln EUR
As of 30/06/2015: 48,700 mln EUR
Regulation: Article 50 of CRR
Net of deductions and transitional adjustments: Yes

CET1 Capital Components

Component	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)	COREP Code	Regulation
Capital instruments eligible as CET1 Capital	20,816	20,857	CA1 (1.1.1.1)	Articles 26(1) (a), (b), 27 to 29, 36(1) (f), 42 of CRR
Retained earnings	29,111	30,241	CA1 (1.1.1.2)	Articles 26(1) (c), 26(2), 36(1) (a), (f) of CRR
Accumulated other comprehensive income	983	1,409	CA1 (1.1.1.3)	Articles 4(100), 26(1) (d), 36(1) (f) of CRR
Other Reserves	-1,283	-945	CA1 (1.1.1.4)	Articles 4(117), 26(1) (e) of CRR
Minority interest given recognition in CET1 capital	3,863	3,856	CA1 (1.1.1.7)	Article 84 of CRR
Adjustments to CET1 due to prudential filters	382	7	CA1 (1.1.1.9)	Articles 32 to 35, 36(1) (f) of CRR
Intangible assets (including Goodwill)	-4,846	-4,676	CA1 (1.1.1.10 + 1.1.1.11)	Articles 4(113), 36(1) (b), 37 of CRR; Articles 4(115), 36(1) (b), 37 (a) of CRR
Deductible DTAs that rely on future profitability and do not arise from temporary differences net of associated DTLs	-2,026	-1,837	CA1 (1.1.1.12)	Articles 36(1) (c), 38 of CRR
IRB shortfall of credit risk adjustments to expected losses	-1,615	-1,660	CA1 (1.1.1.13)	Articles 36(1) (d), 40, 159 of CRR
Other deductions	0	0	CA1 (1.1.1.17 to 1.1.1.21)	Articles 4(36), 36(1) (k) (i), 89 to 91 of CRR; Articles 36(1) (k) (ii), 243(1) (b), 244(1) (b), 258 of CRR; Articles 36(1) (k) (iii), 379(3) of CRR; Articles 36(1) (k) (iv), 153(8) of CRR; Articles 36(1) (k) (v), 155(4) of CRR

Transitional Adjustments

As of 31/12/2014: 1,202 mln EUR
As of 30/06/2015: 1,448 mln EUR

Additional Tier 1 (AT1) Capital

As of 31/12/2014: 3,382 mln EUR
As of 30/06/2015: 1,835 mln EUR
Regulation: Article 61 of CRR

Tier 1 Capital

As of 31/12/2014: 49,969 mln EUR
As of 30/06/2015: 50,535 mln EUR
Regulation: Article 25 of CRR

Tier 2 Capital

As of 31/12/2014: 10,568 mln EUR
As of 30/06/2015: 12,229 mln EUR
Regulation: Article 71 of CRR

Risk Exposure Amounts

Total Risk Exposure Amount (As of 31/12/2014): 392,887 mln EUR
Total Risk Exposure Amount (As of 30/06/2015): 394,307 mln EUR
Regulation: Articles 92(3), 95, 96 and 98 of CRR

Risk Exposure Breakdown

Risk Type	31/12/2014 (mln EUR)	30/06/2015 (mln EUR)
Credit Risk	332,379	335,099
Securitisation and Re-securitisations (Banking Book)	14,933	13,903
Contributions to Default Fund of a CCP	508	274
Other Credit Risk	316,938	320,922
Market Risk (FX and Commodities)	16,740	15,349
Of which: Securitisation and Re-securitisations (Trading Book)	595	661
Credit Valuation Adjustment	8,436	6,505
Operational Risk	35,324	37,350
Other Risk Exposure Amounts	8	4

Profit and Loss (P&L)

Operating Income

As of 31/12/2014: 22,415 mln EUR
As of 30/06/2015: 11,775 mln EUR

Operating Expenses

Administrative expenses: 14,926 mln EUR (31/12/2014), 7,544 mln EUR (30/06/2015)
Depreciation: 918 mln EUR (31/12/2014), 439 mln EUR (30/06/2015)
Provisions or Reversal of Provisions: 4 mln EUR (31/12/2014), 4 mln EUR (30/06/2015)
Commitments and Guarantees Given: 29 mln EUR (31/12/2014), 23 mln EUR (30/06/2015)
Other Provisions: -25 mln EUR (31/12/2014), -19 mln EUR (30/06/2015)
Pending Legal Issues and Tax Litigation: 137 mln EUR (31/12/2014), N/A (30/06/2015)
Restructuring: 27 mln EUR (31/12/2014), N/A (30/06/2015)
Impairment or Reversal of Impairment on Financial Assets (not at fair value through profit or loss): 1,817 mln EUR (31/12/2014), 998 mln EUR (30/06/2015)
Loans and Advances Impairment: 1,570 mln EUR (31/12/2014), 973 mln EUR (30/06/2015)
Held to Maturity Investments, AFS Assets, and Financial Assets Measured at Cost: 246 mln EUR (31/12/2014), 25 mln EUR (30/06/2015)
Impairment on Investments in Subsidiaries, Joint Ventures, and Associates: 101 mln EUR (31/12/2014), 21 mln EUR (30/06/2015)
Goodwill Impairment: 43 mln EUR (31/12/2014), 5 mln EUR (30/06/2015)
Net Fee and Commission Income: 8,679 mln EUR (31/12/2014), 4,845 mln EUR (30/06/2015)
Gains or Losses on Derecognition of Financial Assets and Liabilities: 459 mln EUR (31/12/2014), 263 mln EUR (30/06/2015)
Gains or Losses on Financial Assets and Liabilities Held for Trading: 1,217 mln EUR (31/12/2014), 665 mln EUR (30/06/2015)
Gains or Losses on Financial Assets and Liabilities Designated at Fair Value through Profit or Loss: -271 mln EUR (31/12/2014), 555 mln EUR (30/06/2015)
Gains or Losses from Hedge Accounting: -138 mln EUR (31/12/2014), 26 mln EUR (30/06/2015)
Exchange Differences (net): 246 mln EUR (31/12/2014), 127 mln EUR (30/06/2015)
Net Other Operating Income/(Expenses): 1,403 mln EUR (31/12/2014), 193 mln EUR (30/06/2015)

Profit or Loss

Profit or Loss Before Tax from Continuing Operations: 5,105 mln EUR (31/12/2014), 3,078 mln EUR (30/06/2015)
Profit or Loss After Tax from Continuing Operations: 3,331 mln EUR (31/12/2014), 1,953 mln EUR (30/06/2015)
Profit or Loss After Tax from Discontinued Operations: -4 mln EUR (31/12/2014), -31 mln EUR (30/06/2015)
Profit or Loss for the Year: 3,327 mln EUR (31/12/2014), 1,922 mln EUR (30/06/2015)
Of which attributable to owners of the parent: 2,906 mln EUR (31/12/2014), 1,679 mln EUR (30/06/2015)

Capital Ratios

Common Equity Tier 1 Capital Ratio: 11.86% (31/12/2014), 12.35% (30/06/2015)
Tier 1 Capital Ratio: 12.72% (31/12/2014), 12.82% (30/06/2015)
Total Capital Ratio: 15.41% (31/12/2014), 15.92% (30/06/2015)

Risk Exposure by Country

France (FR):
- Standardised Total: 410,459 mln EUR (31/12/2014), 404,744 mln EUR (30/06/2015)
United States (US):
- Standardised Total: 580 mln EUR (31/12/2014), 522 mln EUR (30/06/2015)
United Kingdom (UK):
- Standardised Total: 473 mln EUR (31/12/2014), 342 mln EUR (30/06/2015)
Italy (IT):
- Standardised Total: 3,191 mln EUR (31/12/2014), 3,092 mln EUR (30/06/2015)

Summary of Key Information

Groupe BPCE participated in the 2015 EU-wide Transparency Exercise.
The bank reported its capital structure and risk exposure in accordance with the Capital Requirements Regulation (CRR).
CET1 Capital increased from 46,587 mln EUR to 48,700 mln EUR.
Tier 1 Capital increased slightly from 49,969 mln EUR to 50,535 mln EUR.
Tier 2 Capital increased from 10,568 mln EUR to 12,229 mln EUR.
Total Risk Exposure Amount increased from 392,887 mln EUR to 394,307 mln EUR.
The Common Equity Tier 1 Capital Ratio improved from 11.86% to 12.35%.
The Tier 1 Capital Ratio improved from 12.72% to 12.82%.
The Total Capital Ratio improved from 15.41% to 15.92%.
The bank reported risk exposure for credit, market, and operational risks, with market risk decreasing slightly.
The Standardised Approach was used to report risk exposure, and adjustments were made for credit conversion factors and risk mitigation techniques.
The P&L showed a significant decrease in net income, with a drop from 5,105 mln EUR to 3,078 mln EUR.