Annual Financial Statements 2011 of Bank Austria

Consolidated Financial Statements in accordance with IFRSs
F – Additional disclosures (CoNTINuED)
F.15 – Consolidated capital resources and regulatory capital requirements
The capital requirements pursuant to Section 22 of the Austrian Banking Act comprise requirements resulting from credit risk, from position risk in
debt instruments, equities, commodities and foreign currencies, and from operational risk.
Further details on risk calculations are contained in the risk report.
The following tables show the capital requirements for the Bank Austria group of credit institutions pursuant to Section 30 of the Austrian Banking Act
as at the end of the reporting period 2011 and 2010, as well as the various components of Bank Austria’s capital resources as at the end of 2011 and
2010:
Net capital resources of the Bank Austria group of credit institutions (€ m)
31 dec. 2011 31 dec. 2010
Paid-in capital (less own shares) 1,681 1,681
Reserves and minority interests 13,118 12,951
Intangible assets –500 –557
Deductions from Tier 1 capital (in particular 50% deduction pursuant to Section 23 (13) 3 to 4d
of the Austrian Banking Act) –684 –833
core capital (tier 1) 13,616 13,242
Net subordinated liabilities 2,567 2,857
Revaluation reserves and undisclosed reserves 180 167
Deductions from Tier 2 (50% deduction pursuant to Section 23 (13) 3 to 4d) –684 –833
supplementary capital resources (tier 2) 2,064 2,191
Deductions from Tier 1 and Tier 2 (deduction pursuant to Section 23 (13) 4a) –132 –140
Net capital resources (excl. tier 3) 15,547 15,293
Tier 3 (re-assigned subordinated capital) 331 228
Net capital resOurces (iNcl. tier 3) 15,878 15,520
Capital requirements of the Bank Austria group of credit institutions (€ m)
31 dec. 2011 31 dec. 2010
capital requirements of
a) Credit risk pursuant to standardised approach 5,539 6,201
b) Credit risk pursuant to internal ratings-based (IRB) approach 3,194 2,866
Credit risk 8,733 9,067
Operational risk 951 938
Position risk – debt instruments, equities, foreign currencies and commodities 331 228
Settlement risk – –
capital requiremeNt 10,015 10,232
Total RWA 125,188 127,906
Capital ratios
31 dec. 2011 31 dec. 2010
Tier 1 capital ratio, based on all risks 10.88% 10.35%
Total capital ratio, based on all risks 1) 12.68% 12.13%
Tier 1 capital ratio, based on credit risk 12.47% 11.68%
Total capital ratio, based on credit risk 2) 13.37% 12.67%
1) Net capital resources (incl. Tier 3) as a percentage of the risk-weighted assessment basis for all risks
2) Total capital resources less requirement for trading book, commodities risk, exchange rate risk and operational risk as a percentage of the risk-weighted assessment basis for credit risk
Bank Austria · Annual Financial Statements 2011
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