Alinma Bank: Capital Structure - 31 March 2017

Transcription

1. March 31 , 2017 SAR'000 TABLE 2: CAPITAL STRUCTURE Balance sheet - Step 1 (Table 2(b)) Balance sheet in Published financial statements (C) Assets Cash and balances with Saudi Arabian Monetary Agency ('SAMA') Due from banks and other financial institutions Investments Financing, net Property and equipment, net Other assets Total assets Liabilities Due to banks and other financial institutions Customers' deposits Other liabilities Total Liabilities Share capital Statutory reserve Net change in fair value of available for sale investments Retained earnings Proposed dividend Treasury shares Employees Share based plan reserves Total liabilities and equity Adjustment of banking associates / other entities (*) (D) Under regulatory scope of consolidation (E) 7,005,184 7,005,184 15,011,223 6,332,141 73,541,679 1,702,450 1,662,834 105,255,511 0 15,011,223 6,332,141 73,541,679 1,702,450 1,662,834 105,255,511 0 1,473,574 81,445,098 2,577,075 85,495,747 1,473,574 81,445,098 2,577,075 85,495,747 15,000,000 1,756,618 15,000,000 1,756,618 280,433 280,433 2,076,932 744,978 (111,408) 12,211 105,255,511 2,076,932 744,978 (111,408) 12,211 105,255,511 0 Additional information: List of entities (including disclosure of such entities balance sheet, balance sheet activity and principal activities)
2. March 31 , 2017 SAR'000 TABLE 2: CAPITAL STRUCTURE Balance sheet - Step 2 (Table 2(c)) Balance sheet in Published financial statements (C) Assets Cash and balances with Saudi Arabian Monetary Agency ('SAMA') Due from banks and other financial institutions Investments Financing, net of which Collective provisions Property and equipment, net Other assets Total assets Liabilities Due to banks and other financial institutions Customers' deposits Other liabilities Total Liabilities Paid up share capital of which amount eligible for CET1 of which amount eligible for AT1 Statutory reserve Net change in fair value of available for sale investments Retained earnings Proposed dividend Treasury shares Employees Share based plan reserves Total liabilities and equity Adjustment of banking associates / other entities (D) Under regulatory scope of consolidation (E) 7,005,184 7,005,184 15,011,223 6,332,141 73,541,679 652,800 1,702,450 1,662,834 15,011,223 6,332,141 73,541,679 652,800 1,702,450 1,662,834 105,255,511 1,473,574 81,445,098 2,577,075 85,495,747 0 105,255,511 0 1,473,574 81,445,098 2,577,075 85,495,747 15,000,000 15,000,000 0 1,756,618 15,000,000 15,000,000 0 1,756,618 280,433 280,433 2,076,932 744,978 (111,408) 12,211 105,255,511 2,076,932 744,978 (111,408) 12,211 105,255,511 0 Reference A B C D E F G H I
3. March 31 , 2017 SAR'000 TABLE 2: CAPITAL STRUCTURE Common template (transition) - Step 3 (Table 2(d)) i (From January 2013 to 2018 identical to post 2018) With amount subject to Pre- Basel III Treatment 1 Components of regulatory capital reported by the bank Source based on reference numbers / letters 1 Amounts of the balance subject to sheet under the Pre - Basel regulatory scope of consolidation III treatment from step 2 (2) Common Equity Tier 1 capital: Instruments and reserves 1 Directly issued qualifying common share capital (and equivalent for non-joint stock companies) plus related stock surplus 2 Retained earnings 3 Accumulated other comprehensive income (and other reserves) 4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock companies) 5 28 29 30 31 32 33 34 35 36 37 38 39 B F D+E+G+I 2,076,932 2,794,240 Common share capital isued by subsidiaries and held by third parties (amount allowed in group CET1) 6 Common Equity Tier 1 capital before regulatory adjustments Common Equity Tier 1 capital: Regulatory adjustments 7 Prudential valuation adjustments 8 Goodwill (net of related tax liability) 9 Other intangibles other than mortgage-servicing rights (net of related tax liability) 10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability) 11 Cash-flow hedge reserve 12 Shortfall of provisions to expected losses 13 Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) 14 Gains and losses due to changes in own credit risk on fair valued liabilities 15 Defined-benefit pension fund net assets 16 Investments in own shares (if not already netted off paid-in capital on reported balance sheet) 17 Reciprocal cross-holdings in common equity 18 Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued share capital (amount above 10% threshold) 19 Significant investments in the common stock of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions (amount above 10% threshold) 20 Mortgage servicing rights (amount above 10% threshold) 21 Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability) 22 Amount exceeding the 15% threshold 23 of which: significant investments in the common stock of financials 24 of which: mortgage servicing rights 25 of which: deferred tax assets arising from temporary differences 26 National specific regulatory adjustments 27 15,000,000 REGULATORY ADJUSTMENTS APPLIED TO COMMON EQUITY TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT OF WHICH: [INSERT NAME OF ADJUSTMENT] OF WHICH:… Regulatory adjustments applied to Common Equity Tier 1 due to insufficient Additional Tier 1 and Tier 2 to cover deductions Total regulatory adjustments to Common equity Tier 1 Common Equity Tier 1 capital (CET1) Additional Tier 1 capital: instruments Directly issued qualifying Additional Tier 1 instruments plus related stock surplus of which: classified as equity under applicable accounting standards of which: classified as liabilities under applicable accounting standards Directly issued capital instruments subject to phase out from Additional Tier 1 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by subsidiaries and held by third parties (amount allowed in group AT1) of which: instruments issued by subsidiaries subject to phase out Additional Tier 1 capital before regulatory adjustments Additional Tier 1 capital: regulatory adjustments Investments in own Additional Tier 1 instruments Reciprocal cross-holdings in Additional Tier 1 instruments Investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above 10% threshold) 19,871,172 111,408 19,759,764 40 Significant investments in the capital of banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 41 National specific regulatory adjustments REGULATORY ADJUSTMENTS APPLIED TO ADDITIONAL TIER 1 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT OF WHICH: [INSERT NAME OF ADJUSTMENT] OF WHICH: … 42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover deductions 43 Total regulatory adjustments to Additional Tier 1 capital 44 Additional Tier 1 capital (AT1) 45 Tier 1 capital (T1 = CET1 + AT1) Note: Items which are not applicable are to be left blank. H 111,408 19,759,764 0
4. March 31 , 2017 SAR'000 TABLE 2: CAPITAL STRUCTURE Common template (transition) - Step 3 (Table 2(d)) ii (From January 2013 to 2018 identical to post 2018) With amount subject to Pre- Basel III Treatment Components1 of regulatory capital reported by the bank Tier 2 capital: instruments and provisions 46 Directly issued qualifying Tier 2 instruments plus related stock surplus 47 Directly issued capital instruments subject to phase out from Tier 2 48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties (amount allowed in group Tier 2) 49 of which: instruments issued by subsidiaries subject to phase out 50 Provisions 51 Tier 2 capital before regulatory adjustments Tier 2 capital: regulatory adjustments 52 Investments in own Tier 2 instruments 53 Reciprocal cross-holdings in Tier 2 instruments 54 Investments in the capital of banking, financial and insurance entities that are outside the scope of 652,800 652,800 regulatory consolidation, net of eligible short positions, where the bank does not own more than 10% of the issued common share capital of the entity (amount above the 10% threshold) 55 Significant investments in the capital banking, financial and insurance entities that are outside the scope of regulatory consolidation (net of eligible short positions) 56 National specific regulatory adjustments REGULATORY ADJUSTMENTS APPLIED TO TIER 2 IN RESPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT OF WHICH: [INSERT NAME OF ADJUSTMENT] OF WHICH: … 57 Total regulatory adjustments to Tier 2 capital 58 Tier 2 capital (T2) 59 Total capital (TC = T1 + T2) 652,800 20,412,564 RISK WEIGHTED ASSETS IN REPECT OF AMOUNTS SUBJECT TO PRE-BASEL III TREATMENT OF WHICH: OF WHICH: … 60 Total risk weighted assets 61 62 63 64 98,097,935 Capital ratios Common Equity Tier 1 (as a percentage of risk weighted assets) Tier 1 (as a percentage of risk weighted assets) Total capital (as a percentage of risk weighted assets) Institution specific buffer requirement (minimum CET1 requirement plus capital conservation buffer plus countercyclical buffer requirements plus G-SIB buffer requirement expressed as a percentage of risk weighted assets) 65 of which: capital conservation buffer requirement 66 of which: bank specific countercyclical buffer requirement 67 of which: G-SIB buffer requirement 68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) National minima (if different from Basel 3) 69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) 70 National Tier 1 minimum ratio (if different from Basel 3 minimum) 71 National total capital minimum ratio (if different from Basel 3 minimum) Amounts below the thresholds for deduction (before risk weighting) 72 Non-significant investments in the capital of other financials 73 Significant investments in the common stock of financials 74 Mortgage servicing rights (net of related tax liability) 75 Deferred tax assets arising from temporary differences (net of related tax liability) Applicable caps on the inclusion of provisions in Tier 2 76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to standardised approach (prior to application of cap) 77 Cap on inclusion of provisions in Tier 2 under standardised approach 78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal ratings-based approach (prior to application of cap) 79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022) 80 Current cap on CET1 instruments subject to phase out arrangements 81 Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) 82 Current cap on AT1 instruments subject to phase out arrangements 83 Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) 84 Current cap on T2 instruments subject to phase out arrangements 85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) Note: Items which are not applicable are to be left blank. 20.1% 20.1% 20.8% n/a n/a n/a 652,800 1,137,519 Source based on reference numbers / letters 1 Amounts of the balance subject to sheet under the Pre - Basel regulatory scope III of consolidation treatment from step 2 A
5. March 31 , 2017 SAR'000 TABLE 2: CAPITAL STRUCTURE Main features template of regulatory capital instruments-(Table 2(e)) NONE