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Investor Presentaiton

CAPITAL ADEQUACY (STANDARDISED APPROACH) (continued) Standardised Approach - Credit risk & credit risk mitigation Under Standardised Approach, all credit exposures are assessed according to the counterparty classifications and against the External Credit Assessment Institutions ("ECAI") ratings as advised under national discretion (November 2009): Claims on sovereign and central banks in the GCC are risk weighted at 0% (where applicable). Domestic currency claims on a non-commercial GCC Public Sector Enterprise (PSE) are treated as claims on their sovereigns if their central bank or monetary authority treats them as such. Foreign currency claims on such a PSE are risk weighted one grade less favorable than its sovereign i.e. 20% risk weight. Claims on other foreign PSES are risk weighted one grade less favorable than its sovereign. Claims on commercial companies owned by a GCC sovereign or PSEs that operate as commercial organisations are treated as claims on a corporate and risk weighted in accordance with ratings from acceptable ECAls. ECAI ratings are also used to determine the capital requirements against exposures to banks and financial institutions. The Group uses option 2 (one of alternative risk weight and ECAI ratings matrices as prescribed in the Basel II accord) for determining the capital requirements in line with the supervisory discretion adopted by the CBUAE. Claims on corporate entities are risk weighted at prescribed risk weights applicable per the latest ECAI rating of the counterparty. Claims on unrated corporate and SME entities are risk weighted at 100% and 85% (where applicable). Consumer banking exposure is classified into 'Qualified Residential Mortgage', 'Qualified regulatory retail portfolio' and 'Others'; per the CBUAE Basel II guidelines and are risk weighted at 35%, 75% and 100% respectively. All other assets are classified between 'assets under higher risk categories' and 'others'; and risk weighted at prescribed risk weights. For standardised capital adequacy calculations, the following rules are applied consistently to determine the appropriate ECAI ratings: Where more ECAI ratings of two acceptable rating agencies are available, the lower (worse) of the two is considered. Where the ECAI ratings are split evenly between all four rating agencies, the more conservative ratings are considered. Acceptable ECAI agencies are Moody's, S&P, Fitch and Capital Intelligence. 9 EMIRATES NBD BANK PJSC - BASEL II - PILLAR III DISCLOSURES FOR THE YEAR ENDED 31 DECEMBER 2020 10 Claims on sovereigns Claims on non-central government public sector entities Claims on multi-lateral development banks 2020 Gross Exposure Risk Weighted AED 000 311,668,280 1,891,290 327,238 51,815,272 Assets AED 000 45,887,566 148,993 Gross Exposure AED 000 308,088,724 1,317,355 113,847 2019 Risk Weighted Assets AED 000 41,060,094 122,849 Credit Risk The total capital charge for credit risk as at 31 December 2020 is AED 57,067 million (2019: AED 55,867 million). GROSS CREDIT EXPOSURE AS PER STANDARDISED APPROACH Claims on banks 28,950,761 Claims on securities firms 540 503 3,929 55,540,475 25,916,226 3,929 Claims on corporate and Government related entities (GRE) 219,605,994 Claims included in the regulatory retail portfolio 74,477,375 Claims secured by residential property Claims secured by commercial real estate Past due loans Higher-risk categories Other assets Total 19,230,535 41,847,076 40,766,658 162,797 26,329,419 788,122,474 188,044,759 54,668,530 9,193,629 41,847,076 6,929,218 218,675,965 73,032,780 16,699,384 41,618,482 35,423,980 190,959,340 52,871,754 8,127,016 244,195 17,647,051 273,191 23,436,398 .............. 393,562,281 774,224,510 41,618,482 7,777,137 409,787 16,424,596 385,291,210 بنك الإمارات دبي الوطني Emirates NBD
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