Page 47 - EBA 2013.2869 Risk Assesment Report final proof4

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R I S K A S S E S S M E N T O F T H E E U R O P E A N B A N K I N G S Y S T E M
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The KRI database
The definitions used are consistent with the supervisory common reporting (COREP) and financial reporting frame-
work (FINREP).
Nr
Kri Code KRI name
Numerator
Denominator
1
1
Tier 1 capital ratio
TOTAL ORIGINAL OWN FUNDS FOR GENERAL SOLVENCY
PURPOSES
TOTAL CAPITAL REQUIREMENTS *12.5
2
2
Total capital ratio
TOTAL OWN FUNDS FOR SOLVENCY PURPOSES
TOTAL CAPITAL REQUIREMENTS * 12.5
3
3
Tier 1 ratio (excluding
hybrid instruments)
TOTAL ORIGINAL OWN FUNDS FOR GENERAL SOLVENCY
PURPOSES
-Hybrid instruments in Minority interests
- Hybrid instruments in 1.1.4.1a Hybrid instruments
- (-) Excess on the limits for hybrid instruments
TOTAL CAPITAL REQUIREMENTS * 12.5
4
13
Impaired loans and
Past due (>90 days)
loans to total loans
Row: Loans and advances
Column: Net carrying amount of the impaired assets
Row: Loan and advances
Specific allowances for individually assessed financial assets
and Specific allowances for collectively assessed financial
assets
Column: Closing balance
Row: Loans & advances
Columns: > 90 days ≤ 180days; > 180 days ≤ 1year; > 1year
Total loans advances (Rows: Loans and advances AFS, Loans and
receivables, HTM)
Row: Loan and advances
Specific allowances for individually assessed financial assets and
Specific allowances for collectively assessed financial assets
Allowances for incurred but not reported losses on financial assets
Column: Closing balance
5
14
Coverage ratio (spe-
cific allowances for
loans to total gross
impaired loans)
Row: Loan and advances
Specific allowances for individually assessed financial assets
and Specific allowances for collectively assessed financial
assets
Column: Closing balance
Row: Loans and advances
Column: Net carrying amount of the impaired assets
Row: Loan and advances
Specific allowances for individually assessed financial assets and
Specific allowances for collectively assessed financial assets
Column: Closing balance
6
18
Impaired financial as-
sets to total assets
Row: Total
Column: Net carrying amount of the impaired assets
Total assets
7
20
Accumulated impair-
ments on financial
assets to total
(gross) assets
Row: Loan and advances, Debt instruments and Equity
instruments
Specific allowances for individually assessed financial assets
and Specific allowances for collectively assessed financial
assets
Allowances for incurred but not reported losses on financial
assets
Column: Closing balance
Total assets
Row: Loan and advances, Debt instruments and Equity instruments
Specific allowances for individually assessed financial assets and
Specific allowances for collectively assessed financial assets
Allowances for incurred but not reported losses on financial assets
Column: Closing balance
8
21
Impairments on
financial assets
to total operating
income
Impairment on financial assets not measured at fair value
through profit or loss
Total operating income: rows: Interest income; Interest expenses;
Expenses on Share capital repayable on Demand; Dividend income;
Fee and commission income; Fee and commission expenses;
Realised gains (losses) on financial assets & liabilities not
measured at fair value through profit or loss, net; Gains (losses)
on financial assets and liabilities held for trading, net; Gains
(losses) on financial assets and liabilities designated at fair value
through profit or loss, net; Gains (losses) from hedge accounting,
net; Exchange differences, net; Gains (losses) on derecognition
of assets other than held for sale, net; Other operating income;
Other operating expenses
9
22
Return on equity
Total profit or loss after tax and discontinued operations
(annualised)
Total equity (period average)