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Tiêu đề Financial Report 2010
Tác giả Finanzgruppe Deutscher Sparkassen- und Giroverband
Trường học Deutscher Sparkassen- und Giroverband
Chuyên ngành Financial Report
Thể loại Báo cáo tài chính
Năm xuất bản 2010
Thành phố Berlin
Định dạng
Số trang 64
Dung lượng 3,29 MB

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PRESIDENT’S REPORT THE SAVINGS BANKS FINANCE GROUP The Savings Banks Finance Group Our business model Our mission Our partners within the GroupThe Joint Liability Scheme Marketable ratin

Trang 1

Financial R

Financial Report 2010www.dsgv.de

Trang 2

KEY FINANCIALS

of the Savings Banks Finance Group

Selected balance sheet items

for information: total assets (excluding trading derivatives) 2,455.7 2,582.8 −127.1 −4.9

Selected income statement items

1 Monetary fi nancial institutions.

2 Total assets as at the end of December 2010 included derivative fi nancial

instruments held in the trading portfolio (trading derivatives), due to

the fi rst-time application of the German Accounting Modernisation Act

(“ BilMoG”) Trading derivatives of EUR 146.0 billion were carried by

Landesbanken and reported under “Other liabilities”.

3 Provisional data from partly non-audited annual fi nancial statements

prepared in accordance with German GAAP (converted to conform with the

system of the German Bundesbank).

4 Including the balance of gains on the sale of fi nancial investments and

investments held as fi xed assets as well as write-downs/write-ups on

fi nancial investments and investments held as fi xed assets.

5 Calculation is immaterial.

IMPRINT Publisher

Deutscher Sparkassen- und GiroverbandCharlottenstrasse 47

10117 BerlinGermanyPhone: +49-30-20225-0Fax: +49-30-20225-250www.dsgv.de

Contact

Financial Market Relations

Dr Thomas KeidelPhone: +49-30-20225-5281Fax: +49-30-20225-5285

Conception and design

Kirchhoff Consult AG, Hamburgwww.kirchhoff.de

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SAVINGS BANKS FINANCE GROUP MARKET SET-UP

As of 31.12.2010

Savings Banks Finance Group

No of companies 610 1 No of branch offi ces 2 20,920 5 Employees 3 363,000 5, 6 Business volume 4 EUR 3,300 bn 5

Income EUR 0.87 bn Employees 1,731

Balance sheet total EUR 1,084 bn

No of branch offi ces (incl self-service) 15,626 Employees 248,137

Additional staff

at directly held Savings Banks subsidiaries 9,239

Employees 70

10 LBS property companies

Property volume EUR 4.6 bn Employees 450

Deutsche Leasing Group

No of contracts 363,000

Cost value EUR 26.8 bn

Employees 1,923

11 Public Primary Insurance Groups

Gross premium income EUR 19.7 bn Employees 30,000

10 Landesbausparkassen (LBS)

(regional building societies)

Balance sheet total EUR 54 bn Employees 9,004

8 Landesbank Groups

LBBW, BayernLB, LBB, HSH Nordbank, Helaba,

NORD/LB (with Bremer Landesbank), SaarLB, WestLB

Balance sheet total EUR 1,546 bn

Employees 48,925

DekaBank Deutsche Girozentrale

Balance sheet total EUR 130 bn Employees 3,683

No hierarchical presentation/no indication of

shareholding/shareholder structure.

1 Including associations and other institutions; numbers rounded.

2 Branches/advice centres

3 Number of staff employed in internal functions/in the mobile

sales force, excluding part-time sales staff; numbers rounded.

4 Business volume, defi ned as: total assets/aggregate holdings/

fund assets/volume of shareholdings; numbers rounded.

5 Including international branches, plus domestic and

international subsidiaries of Landesbank Groups.

6 Including 3,434 employees of associations, related institutions and other institutions

7 Excluding international branches, as well as domestic and

international subsidiaries of Landesbank Groups.

8 Including three companies which form a group

9 Excluding staff numbers included in Landesbanken

consolidated fi gures.

PRESIDENT’S REPORT THE SAVINGS BANKS FINANCE GROUP

The Savings Banks Finance Group Our business model

Our mission Our partners within the GroupThe Joint Liability Scheme Marketable ratings

2010 IN REVIEW MANAGEMENT REPORT

Economic environmentMajor markets and positioning Business development and fi nancial position Staff report

Social involvement reportRisk report

Outlook

2 5

5

6

8

9 1011

12 15

151721

34 363848

CONTENTS

The Savings Banks Finance Group unites around

610 enter prises, collaborating closely in order to pro vide

fi nancial services and support to all sections of society

We apply the profi ts not required to strengthen our reserves to our varied commitment in the regions in which we operate

AGGREGATED FINANCIAL STATEMENTS EXPLANATORY NOTES ON AGGREGATION DEUTSCHER SPARKASSEN- UND GIROVERBAND (DSGV)

SAVINGS BANKS FINANCE GROUP MARKET SET-UP

51 54 55

60

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With a successful year behind it, the Savings Banks Finance

Group proved in no uncertain terms that it had done more

than successfully weather the fi nancial markets crisis during

2010 In fact, the 429 Savings Banks were able to signifi cantly

increase their operating profi ts – once again posting notable

growth in their capital bases, and reaffi rming the value of

their principles of decentralisation with a business focus on

local regions and the real needs of the local population, even

in diffi cult times

Throughout the most challenging economic crisis in

Ger-many’s post-war period, the Savings Banks held true to their

roots – a sustainable business philosophy oriented towards

the common good Working together with fellow Group

mem-bers, they consistently provided SMEs with suffi cient capital,

thereby playing a pivotal role in Germany’s rapid and

unparal-leled recovery

The Savings Banks did not retreat when the storm raged –

quite the contrary They once again extended signifi cantly

more new loans to companies and the self-employed –

total-ling EUR 64.2 billion – and strengthened regional structures

with uninterrupted funding, to the benefi t and welfare of the

people living there

As such, it comes as no surprise that numerous surveys light the considerable trust that is placed in the Savings Banks, and that their value for economic and social develop-ment is widely – and increasingly – recognised The fi nancial markets crisis made the general public and decision-makers alike aware of the importance of acting according to sound principles, and it also led to a marked realignment in social values The concept of maximising profi ts without taking account of people’s needs, desires and concerns is now seen

high-to have been an expensive error of judgement Cushigh-tomer orientation, social responsibility, security and sustainability are once again in demand These core values have held true for the Savings Banks for more than 200 years

The present and profound resonance of the values by which

we have lived, and the wider acceptance of our business

mod-el, motivate the Savings Banks to steadfastly and effi ciently meet the diverse challenges that our Group currently faces

This applies fi rst and foremost to a new and effi cient

Landes-bank structure The capacity of the LandesLandes-banken must be

reduced to a size that can be fully utilised by stable business segments This should also alleviate the pressure to venture into overly risky business segments due to excess capacity

PRESIDENT’S REPORT

President’s report | Financial Report 2010 Financial Report 2010 | Deutscher Sparkassen- und Giroverband 59

Members of the Board of Managing Directors DekaBank Deutsche Girozentrale

Franz S Waas, PhD

Chairman of the Management Board of DekaBank Deutsche Girozentrale, Berlin and Frankfurt/Main

Bundesverband öffentlicher Banken Deutschlands e V

(Association of German Public Sector Banks)

Dr Gunter Dunkel

Chairman of the Management Board of Norddeutsche Landesbank Girozentrale, Hanover/Braunschweig/Magdeburg

Deutscher Sparkassen- und Giroverband e V

(German Savings Banks Association)

Claus Friedrich Holtmann

Executive President of Ostdeutscher Sparkassenverband, Berlin

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This process is underway The total assets of the Landesbanken,

as well as their risk-weighted assets and number of

employ-ees, have already been reduced considerably The objective of

the Savings Banks is to decrease the number of their

associ-ated Landesbanken, and ultimately to reduce risk-weighted

assets signifi cantly through mergers

Similarly, the current discussions regarding tighter fi nancial

market regulation, or changes to the banking supervision

regime, are of fundamental importance to the Savings Banks

Finance Group It would be a fatal economic error to hold

the institutions that contributed greatly to quickly

overcom-ing the crisis fi nancially liable – such as the Savovercom-ings Banks –

whilst those who caused the crisis get off lightly and return to

testing the limits of the fi nancial markets

It falls to us to continue actively shaping the Group’s continued viability The changing needs of a digital society demand intelligent answers – from regionally anchored Savings Banks

in particular Without relinquishing the benefi ts offered by local decision-making, we will take advantage of the synergy potential afforded by a stronger network to further unleash the combined strength of the Savings Banks Finance Group in the interest of our customers

The past few years have borne witness to the fact that the Savings Banks are highly effi cient pillars of economic and social responsibility In 2010, they laid a solid foundation for continued success for 2011 These are excellent reasons

to greet the challenges that confront us with optimism and determination

With kind regards,Berlin, June 2011

Heinrich HaasisPresident of the German Savings Banks Association

Heinrich Haasis, President

of the German Savings Banks Association (DSGV)

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by the Savings Banks in 2010 EUR 2.5 billion of this was in the form of income tax and around EUR 500 million from funding and sponsorships within the framework of their social commitment This tangible contribution to German society is higher than for any other segment of the German fi nancial services sector It provides concrete support towards improving living conditions in municipalities and regions Moreover, Savings Banks are the largest employer in the German banking sector, and the largest non-government sponsor of culture and sports in Germany We are where life happens – close to the people

WERE RAISED FOR SOCIETY

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THE SAVINGS BANKS FINANCE GROUP

Joint strength

The business model of the Savings Banks Finance Group once

again demonstrated its solid reliability in 2010 With

approxi-mately 363,000 employees, 610 independent enterprises and

a business volume of roughly EUR 3,300 billion, the Savings

Banks Finance Group is one of the largest fi nancial services

groups in the world

For more than 200 years, the 429 Savings Banks – the heart

of the Group – have been active in the German market and

rooted in small communities As at 31 December 2010, the

Savings Banks had total assets of roughly EUR 1,084 billion

With 15,626 branch offi ces, they are present throughout

Ger-many to provide local service to their 50 million customers

The institutions within the Savings Banks Finance Group work

together with combined strength They act as independent

institutions, but jointly coordinate their range of services This

enables a single Savings Bank to offer lending, investment,

building society and retirement provision services to meet

virtually all the needs of every demographic group, without

having to organise and furnish every aspect of the service

itself This network of different partners makes it possible for

us to offer integrated advisory and fi nancing solutions for

start-ups, cross-border support for export-oriented panies, and assistance in complex municipal development projects Unlocking these synergies is at the heart of the Group’s focus, effi ciency and strength

com-The integrated Group comprises

 Savings Banks,

Landesbanken and the DekaBank Group,

Landesbausparkassen (regional building societies),

 public primary insurance groups, as well as

 leasing and factoring companies, equity capital providers and consultancies

In 2009, the Savings Banks ensured the provision of fi nancing despite the crisis in the fi nancial sector and the real economy, and thus successfully prevented a credit crunch in Germany

In 2010, they worked with their partners to fi nance the nomic recovery, while further expanding their market lead in

eco-fi nancing businesses The Savings Banks and Landesbanken

provided the German economy with aggregate new loans in excess of EUR 64 billion in 2010 – 3.4% more than in 2009

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6 The Savings Banks Finance Group | Financial Report 2010

Regional focus, retail orientation and solidarity are the core

values underpinning the Savings Banks Finance Group’s

business model A business model that has endured for more

than 200 years, not only on the market but also as the very

fi bre that binds our Group It defi nes our structure and how

we see ourselves and also, increasingly, what people have

come to expect from our institutions

Savings Banks are, by nature, decentralised institutions

Decisions are made locally and thus close at hand to our

customers Their local nature makes it possible for quick

deci-sions to be reached in the best interests of their respective

business area; decisions that take into account their

know-ledge of the political, economic and social issues of their

differ ent regions It is a union of customer proximity, effi

-ciency and a high level of expertise

Within the defi ned business area of each Savings Bank, their

specifi c and legally defi ned task is to provide every

demo-graphic group and all businesses with the services of a

uni-versal bank, and to offer them fi nancial planning options The

mission of the Savings Banks also encompasses contributing

to the economy and overall prosperity of their region

Savings Banks compete with other German credit

institu-tions on a daily basis They are also subject to a tremendous

amount of public attention – not only from their 50 million

customers Their business model therefore brings high

requirements with regard to customer orientation and effi

-ciency Both are shaped by a commitment to sustainability:

 Savings Banks refi nance themselves predominantly with their customers’ deposits; they must therefore earn their trust on an ongoing basis They succeeded in doing so impressively in 2010: customer deposits increased by EUR 15.6 billion to a total of nearly EUR 768 billion

 Savings Banks are members of a community of solidarity,

as are Landesbanken and Landesbausparkassen, namely

the Joint Liability Scheme of the Savings Banks Finance Group The Joint Liability Scheme assures the continued existence of our institutions and ensures that they will always be able to meet their commitments

 Their regional roots make Savings Banks effi cient; they afford a keen insight into their customers’ needs and risk situations This local effi ciency also makes it possible to optimally tailor products and react swiftly

 Their ties to a specifi c business community means that Savings Banks have a personal stake in its future wel-fare This makes them committed supporters of structural change, cultural and social projects, and underpins their commitment as “the provider of fi nance to German SMEs”

Broad business support geared towards abiding long-term values

Savings Banks are catalysers of “regional economic cycles” They transform locally generated customer deposits into loans to fi nance housing construction and corporate invest-ments within their business area The returns generated are ultimately put towards enhancing their capital base, and public welfare-oriented projects As one of Germany’s largest

taxpayers, the Savings Banks and Landesbanken also make an

important contribution to municipal budgets Savings Banks’ funds remain in their regions, securing the foundation of their business

OUR BUSINESS MODEL

Regional focus, retail orientation and solidarity

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Importantly, Savings Banks can be found everywhere in

Ger-many – not merely in strong economic regions, but

nation-wide They function according to the principle that what is

good for the region is good for the Savings Bank This is why

it is in Savings Banks’ own best interests to aim their business

activities towards the common good, as their mission

state-ment makes clear

The steadily rising esteem that the Savings Banks have

enjoyed in the wake of the fi nancial crisis testifi es to how

strongly they are anchored in the minds of the German

pub-lic According to a recent survey,1 Savings Banks are seen as

especially trustworthy partners compared with other

bank-ing service providers.2 Whilst the reputation of private banks

suffered greatly as a result of the fi nancial crisis, Savings Banks were held in signifi cantly higher regard in 2010; 68% of the German public believe that the Savings Banks are “important” or “very important” for the stability and future viability of the German economy.3

In order to remain reliable, long-term partners, Savings Banks are profi t-oriented institutions Their objective is to gener-ate stable returns with a moderate risk profi le Savings Banks believe in profi tability, dependability and reliability They offer customer proximity and secure customer confi dence The results of the 2010 business year attest to the success of the unwavering pursuit of this strategy

1 Source: Forsa survey commissioned by stern magazine, January 2011.

2 With a score of 49%, they enjoy signifi cantly higher approval than private

banks with 26%.

3 Source: Forsa survey commissioned by DSGV, June 2010.

Our sustainable business model

The Savings Banks Finance Group

Public legal structure Municipal trusteeship Public service obligation Regional principle

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The widespread attention currently devoted to the

redis-covered importance of conducting business according to

“sustainability” and “values” affi rms our strategic orientation

Both principles are at the very heart of our success and are

part of the Savings Banks Finance Group’s long tradition

The root of the Savings Bank philosophy lies in the desire

to put fi nancial planning and independence within reach of

people without large incomes, whilst providing them with

secure interest rates on their deposits The Savings Bank

philosophy focuses on people and their needs In an age

where globalisation and extreme fl uctuations on the money

and capital markets are shaking people’s sense of security,

many of these old, yet still salient ideas are undergoing a

renaissance The Savings Bank philosophy has proved over

the last two centuries that it not only carries with it the power

of social cohesion, but that it also adds economic value

Once formed by citizens and founded as “banks of the

com-mon man”, Savings Banks have always been more than mere

credit institutions In many communities, they have remained

important institutions in public life to this day Back in the

19th century, the Savings Banks helped to cushion the

industrial revolution socially and improve living standards signifi cantly for the individual and for society as a whole Products such as the bank book made it possible to make the saver’s “small money” grow

Providing affordable, nationwide fi nancial services and ing the needs of SMEs is and remains our core duty Respon-sible lending and growing deposits are central elements of this Savings Banks are also committed to training the next generation of the workforce They offer skilled jobs, even in regions where they are hard to come by

meet-Economic success is essential for the companies within the Savings Banks Finance Group, also in terms of achieving their greater goal: to preserve the future prospects of coming gen-erations First and foremost, this includes concentrating on a sound and sustainable business model Our clear objective is

to foster growth and prosperity in society in an economically, ecologically and socially viable way One consequence that

is already visible can be seen in our increased range of tainable and “green” products that add ecological and social value, in both execution and design

sus-OUR MISSION

Sustainability from the very start

The Savings Banks Finance Group | Financial Report 2010

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Landesbausparkassen – number one in home loan savings

The total assets of the ten Landesbausparkassen amount to

approximately EUR 54.3 billion Together, these regional

build-ing societies account for 816 branches and employ around

9,000 in-house employees and fi eld staff As the market leader

in their segment in Germany, the Landesbausparkassen hold

a market share of 39.5% in terms of the number of new home

loan and savings contracts, and of 34.3% in terms of portfolio

(total savings)

DekaBank

DekaBank is the central asset manager of the Savings Banks

Finance Group The bank is active in the business segments

of Capital Markets Asset Management, Real Estate Asset

Man-agement and Corporates & Markets With an aggregate fund

volume of approx EUR 181 billion – according to the

Bun-desverband Investment und Asset Management e.V (“BVI”),

the German investment management association, including

ETFlab Investment GmbH – DekaBank is one of the major

Ger-man fi nancial institutions It offers a wide range of investment

funds for private and institutional investors alike DekaBank is

a market leader in open-ended real estate funds, and in

struc-tured investment products (such as funds of funds or

fund-linked asset management)

Deutsche Leasing – one of Europe’s biggest leasing

companies

Deutsche Leasing Group reported total assets of approximately

EUR 15 billion for its annual year 2009/10 1 with a workforce of

some 2,000 employees With product and real estate leasing

business of EUR 7.8 billion, Deutsche Leasing is Europe’s third-largest leasing company As the German pioneer in the leasing business and Germany’s number one leasing company, Deutsche Leasing Group can look back on almost 50 years of experience in the fi eld of fi nancial services and investment

Public insurers – market leaders in their region

The eleven public primary insurance groups increased their gross premium income by almost 11% in 2010 to EUR 19.7 billion 2 Thereby the group has consolidated its rank

as Germany’s second-largest insurance group The regional savings banks and giro associations are the main owners of nearly all public insurance companies

Other fi nancial services providers

The range of fi nancial service providers within the Savings Banks Finance Group is supplemented by numerous partner

companies and establishments These include seven

Landes-bank investment companies, three factoring companies, ten

real estate companies owned by the Landesbausparkassen,

75 equity investment companies and other fi nancial services companies, as well as eight management/local government consultancy fi rms

Through all of its institutions and partners, the Savings Banks Finance Group can meet all of the fi nancial requirements of its private and corporate customers in Germany

OUR PARTNERS WITHIN THE GROUP

Strong specialist entities forming part of the Group

1 As of 30 September 2010.

Provisional gross premium income.

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The portfolios of institutions within the Savings Banks

Finance Group are secured by the Group’s Joint Liability

Scheme, which guarantees all customer deposits held at

member institutions In 2010, these included 429 Savings

Banks, eight Landesbank Groups, the DekaBank, the ten

Landesbausparkassen and S Broker.

The Joint Liability Scheme encompasses thirteen

guaran-tee funds: eleven regional Savings Bank guaranguaran-tee funds,

the guarantee fund of the Landesbanken and Girozentralen

and the guarantee fund of the Landesbausparkassen Each

guarantee fund is interlinked with the others Should a fund

lack suffi cient resources to cover its particular institution, it is

supplemented by other guarantee funds

This Joint Liability Scheme has proved its worth for more

than thirty years and provides customers of the Savings

Banks Finance Group with the utmost fi nancial security

Since the scheme’s inception in 1973,

not a single customer of any Savings Bank, Landesbank or

Landesbausparkasse has lost any deposits or savings;

 no compensation has ever had to be paid to depositors,

 and no member institution has failed to honour its fi cial obligations Nor has there been a single insolvency.Banking supervisors and the fi nancial markets recognise the assurance of the Joint Liability Scheme Three international credit rating agencies – Moody’s Investors Service, Fitch Rat-ings and DBRS – expressly cite the scheme in justifying their very good assessments of the Savings Banks Finance Group’s creditworthiness and ratings

nan-Further information on the Joint Liability Scheme can be found in the risk report on pages 45–47

THE JOINT LIABILITY SCHEME

The Savings Banks Finance Group’s guarantee scheme

The Savings Banks Finance Group | Financial Report 2010

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The Savings Banks Finance Group has a total of three

inde-pendent marketable ratings – issued by Moody’s Investors

Service, Fitch Ratings and DBRS For both long-term and

short-term liabilities, all three agencies awarded comparable

ratings in 2010

By issuing a corporate family rating of Aa2 for long-term

li-abilities, Moody’s once again endorsed the high credit

qual-ity of the Savings Banks Finance Group in 2010 The rating

relates to the creditworthiness of the Group as a whole As in

the previous year, for 2010 Moody’s has assigned the Savings

Banks Finance Group a Bank Financial Strength Rating (BFSR)

of C+

The Canadian agency DBRS once again gave the members

of the Joint Liability Scheme a so-called fl oor rating for the

Group The rating of A (high) for long-term liabilities and the

R-1 rating (middle) for short-term liabilities were confi rmed

The fl oor rating refl ects the minimum credit quality of the

members of the Joint Liability Scheme

We are delighted that the internationally well-regarded agency

Fitch Ratings has for the fi rst time also assessed the minimum

credit quality of the Savings Banks with a fl oor rating of A+ for

long-term liabilities and F1+ for short-term liabilities

Key aspects that factored into all three agencies’ positive

ratings included

 the sound business model,

 the high creditworthiness – particularly of the Savings

Banks,

 the cooperation and solidarity within the Savings Banks

Finance Group,

 the effi cient business performance and

 the Savings Banks’ risk management and the diversifi

ca-tion of their risk posica-tions

This view remains unchanged in 2011, with an Aa2 rating from Moody’s and an A+ from Fitch.1

Fitch and DBRS ratings may also be awarded on an ual basis to Group members The vast majority of Savings Banks took advantage of this option in 2010, putting them

individ-in a strong position for refi nancindivid-ing activities and servicindivid-ing internationally active corporate clients, since both functions increasingly require internationally recognised credit ratings This applies in particular to issuing guarantees for corporate customers The ratings facilitate the assessment of the creditworthiness or transactions (such as guarantees or letters

of credit) of Savings Banks and Landesbanken for institutional

partners such as insurance companies or pension funds, as well as on the interbank market

In short, the consistently very good capital market ratings constitute a great success for the Savings Banks Finance Group They attest to the high performance of its members

as well as the high credit quality of the Savings Banks Finance Group on an international level

Moody’s Group Rating

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submis-12 2010 in review Financial Report 2010

IN REVIEW

The review of a diffi cult 2009 dominated the picture at the start of

the year Discussions about a credit crunch have not yet abated in

Germany Nonetheless, the Savings Banks have signifi cantly expanded their corporate lending business and continue to show undiminished commitment to small and medium-sized companies

With regard to social commitment, the fi rst quarter marked the fi rst high

for the Savings Banks Finance Group: as Germany’s Olympic partner,

the Savings Banks Finance Group accompanies the German athletes to

the Winter Olympics in Vancouver Every second German participant is

enrolled at one of the 40 elite sports schools that are supported by the

Savings Banks Finance Group

The 2010 Diagnose Mittelstand (SME-Check-up), a comprehensive report

on the position of SMEs published every year by the German Savings Banks Association, determined that 35% of German companies are not affected

by the crisis A further 45% indicate that although they are affected, they are in a position to deal with the consequences on the basis of their own strengths and abilities The International Monetary Fund (IMF) believes that the German economy is growing cautiously and is forecasting growth

of 1.5% for 2010

The full extent of the Greek crisis becomes evident in April – yields on Greek

sovereign bonds climb to over 10% on some maturities The EU states, together with the IMF, put together a EUR 750 billion bailout package: such a volume has never been seen before The European Central Bank buys government bonds from eurozone countries for the fi rst time in order to stabilise the bond markets

In June, the euro falls to its annual low of EUR/USD 1.19 At the same time, new

rules and regulations for the banking markets are being worked on intensively

Financial markets react strongly to these developments Despite this turbulence, the German economy recovers – gross domestic product (GDP) has been rising sharply, by 2.2%

The Savings Banks also set the tone for stability In the Stuttgarter Erklärung

(“Stuttgart Declaration”), presented at the 2010 German Savings Banks’ Day,

the Group warns about the threat of over-sized banks and refers to its based business model that generates stable returns with manageable risks

retail-Rating agency Moody’s affi rms the Aa2 rating for the Savings Banks Finance Group, while DBRS confi rms the fl oor rating of A (high).

Trang 15

It is a “Summer of Innovation” in the Savings Banks Finance Group

The Savings Banks offer the fi rst mobile fi nancial portal, so that

customers have their fi nances under control at all times and anywhere

Various apps for smartphones, such as a free “S-budget planner” for

the iPhone, are offered during the year

The third quarter starts with the results of the fi rst EU-wide bank stress test All members of the Savings Banks Finance Group pass this

test The Group’s high level of creditworthiness is affi rmed in July by

the rating agency Fitch, which rates the Savings Banks Finance Group

for the fi rst time (A+) A new fund is created in Germany alongside the draft of the Banking Restructuring Act, which should reduce the costs

of future state bailouts

The G20 convene in Seoul and agree on the framework for Basel III, where

the focus is on higher capital backing requirements The members of the Savings Banks Finance Group are well prepared for this However, the DSGV sounds a warning about unwanted disincentives under the new rules and regulations, which could particularly burden stable retail banks

The Savings Banks Finance Group ends 2010 with two awards for its

sustained commitment It receives the “GreenIT Best Practice Award

2010” Additionally, “Planspiel Börse”, the Savings Banks’ stock market simula tion game, has been acknowledged by the German UNESCO Commission as a project for the UN decade campaign on “Learning Sustainability” From an economic perspective, the trend at the end of

2010 for the German economy and the Savings Banks Finance Group is heading in the same direction: upwards

In the US, the Federal Reserve Bank (Fed) tries to stimulate the

still-weak domestic economy by means of a USD 600 billion quantitative easing programme Together with the major divergences in the

eurozone and speculation about the future dollar pegging of the yuan, this leads to intense debate about a “currency war” Infl ation fears in Germany are fanned by the high volume of liquidity provided

by the central banks

Trang 16

OF NEW LOANS

were extended by Savings Banks to enterprises and self-employed

per-sons during 2010 The market share held by the Landesbanken alone in

this segment has exceeded the market share of private banks for years This economic performance is our contribution to the success of the German economy – today, tomorrow and beyond

Trang 17

MANAGEMENT REPORT

Economic environment

Macro-economic situation

The German economy grew by 3.6% in 2010, posting the

strongest increase in twenty years A good portion of this

remarkable fi gure should be interpreted as a rebound from

the recession at the end of 2008 and the beginning of 2009

However, it is still very positive that recovery has set in so

quickly and so robustly

Germany’s swift economic recovery was spurred by the

mo-mentum of the global economy, spearheaded by the

impor-tant developing countries Global industrial production in 2010

grew by 5% overall, and global trade volumes were up by

12.4% – more than offsetting the 2009 downturn

According-ly, the German export sector in particular was able to profi t –

with an upward trend that began to take hold in summer

2009 Businesses also began to re-stock their inventories; at

the height of the crisis, many companies had allowed their

stocks to dwindle In summer 2010, positive development

ac-celerated and spread to reach more of the domestic economy

Private consumption, which had been stagnating for years,

began to rise slightly at this point

The upturn in investment, however, was considerably stronger

from the outset of 2010 For the full-year 2010, there was a

10.9% year-on-year increase (adjusted for infl ation) in

equip-ment and facilities investequip-ment, for example This, too, was a

distinct countermovement to the declines of previous

reces-sion years There was also greater occareces-sion for maintaining

and expanding capacity: this type of expansion investment

started to grow towards the end of 2010 Although internal fi

-nancing continued to play a signifi cant role, rising investment

activity in Germany generated increased credit demands

Developments in the employment market were especially

positive in 2010 The jobless rate declined from its 2009 level

of 8.1% to 7.7% in 2010 The number of employed

individ-uals increased by more than 200,000, with the number of

employees making social security contributions rising even

more strongly At nearly 40.5 million, 2010 marked an all-time high in the number of people employed in Germany The vol-ume of work based on hours showed even greater growth than the increase in headcount would imply Short-time work,

a widespread instrument that offered greater fl exibility in the last recession, was largely done away with and regular work-ing hours were resumed

Developments on the money and capital markets

Throughout the course of 2010, the key interest rates of the European Central Bank (ECB) remained at the low level of 1% set during the recession and fi nancial crisis The special instruments implemented during the crisis to stabilise the

fi nancial markets were, however, allowed to expire by the ECB The twelve-month tenders, introduced in three rounds during

2009, were no longer offered after their expiry in 2010 The covered bonds purchase programme, for example, was also terminated Yet a number of other stabilisation measures, such as full-allocation tenders, continued This ensured that there continued to be ample liquidity available, although it also increased certain fi nancial sectors’ dependency on the ECB in peripheral eurozone countries

Furthermore, the ECB made a series of government bond purchases from EU member states whose credit quality was increasingly coming under scrutiny on the markets Greece’s budgetary problems, which by the end of 2009 had become impossible to overlook, continued to escalate The support measures required by Irish banks weakened Ireland’s solvency Ultimately Portugal reported both a budget and trade defi cit, which was exacerbated by the negative economic develop-ments within the EU In spring 2010, EU member countries put together a rescue package for Greece The European Financial Stability Facility (EFSF) was then incepted to address other crises potentially arising through 2013 However, dra-matically widening risk premiums in the eurozone have not yet been contained

Trang 18

16 Management report | Financial Report 2010

German government bonds were initially able to benefi t

from the shift from high-risk to low-risk investments Yields

on bonds outstanding in August hovered at record lows of

1.8% However, concerns about the budgetary burdens of

other EU member nations impacting on Germany caused

yields to rise again Yields on outstanding exchange- listed

federal secur ities climbed to roughly 2.5% by year-end

2010, approximately 0.6 percentage points over yields at

the  beginning of the year

1 2011 forecast for global industrial production taken from the International

Monetary Fund’s World Economic Outlook of April 2011

2 2011 forecasts for Germany from the Spring Forecast of the Economic

Research Institutes, 7 April 2011.

Change in the averagecost of living in %

Economic growth –

review and outlook 2008–2011

6.9 7.7

+2.6

+0.4

+2.4 +1.1 +1.0

+2.8 +3.6

−4.7

+3.0

+4.4 +5.0

−0.5

6 4 2 0

8 10

−2

−4

−6

6 4 2 0

8 10

−2

−4

−6

6 4 2 0

8 10

fi nances than the eurozone

The equity market refl ected improved corporate results in the wake of more robust general economic recovery The DAX rose from just under 6,000 over the course of 2010 to close with nearly 7,000 points

Trang 19

Major markets and positioning

General overview

The combined business volume of the member

institu-tions of the Savings Banks Finance Group* amounted to

EUR 2,398.7 billion as at the 2010 year-end With a total

German market volume of EUR 7,185.5 billion, this equates

to a market share of 33.4% Consequently, the Savings Banks

Finance Group has reduced its market share compared with

the previous year by 1.2 percentage points This is due to

the sharp decline of EUR 140.4 billion (–9.6%) in the volume

of business at the Landesbanken to EUR 1,317.5 billion,

refl ecting the implementation of strategic re-dimensioning

measures in the balance sheets The commercial banks follow

with a market share of 31.0% (with the big banks accounting

for 18.0%, and regional/other commercial banks/foreign bank

branch networks for 13.0%) The cooperative sector accounts

for 13.1% of total market volume and “other banks” for 22.5%

(including special-purpose banks with 12.5% and mortgage

banks with 10.0%)

During the 2010 fi nancial year, credit business with German

customers was defi ned by a slight decline in corporate

lend-ing and deposits taken from companies on the one hand, as

well as increases in private housing construction loans,

con-sumer credit and deposits taken from private individuals on

the other

In relation to customer lending, the Savings Banks Finance

Group further increased its market share in the area of

cor-porate loans during the 2010 fi nancial year The Group also

maintained its strong market position with regard to private

housing construction loans It once again shed market share

in the consumer credit business In the fi ercely competitive

private customer deposit-taking business, the Savings Banks

Finance Group once again had to incur a slight loss in market

share in 2010 in the face of strong pressure from its

com-petitors However, measured in terms of market share in this

business segment, it remains signifi cantly ahead of the other

banking groups In relation to deposits from domestic

enter-prises, the Savings Banks Finance Group lost market share

here, too

Customer lending business

The total market volume of corporate loans in the 2010 fi cial year fell by EUR 10.6 billion or 0.8% to EUR 1,305.7 billion With portfolio growth of EUR 1.5 billion (+0.3%), the Savings Banks Finance Group once again bucked the trend and record-

nan-ed further growth The volume of corporate loans extendnan-ed totalled EUR 550.2 billion at year-end 2010 This equates to a market share of 42.2%, with the Savings Banks accounting for

24.3% and the Landesbanken for 17.9% The Savings Banks

Finance Group has therefore further expanded and pinned the strong position it has built up with domestic busi-nesses and the self-employed, making it the most important

under-fi nancial partner for small and medium-sized enterprises in the German lending industry Providing a reliable supply of credit and dependable service and advice to the SME sector has always been one of the core elements of the commercial strategy pursued by the Savings Banks Finance Group.Having endured three years of slightly weaker portfolio de-velopment, fi nancing of private housing construction post-

ed a strong recovery again in the year under review The total market volume of private housing construction loans rose by EUR 5.1 billion (0.7%) in 2010 to EUR 697.1 billion

18.0%

Big banks

13.0%

Regional banks/other credit banks/branches

22.5%

Special-purpose banks

As of 31.12.2010

1 Excluding derivative fi nancial instruments held in the trading portfolio.

Market shares by business volume

Total market volume: EUR 7,185.5 billion 1

* In this chapter, “Savings Banks Finance Group” relates to Savings Banks

and Landesbanken

Trang 20

18 Management report | Financial Report 2010

The Savings Banks Finance Group posted above-average

port-folio growth here of +1.5% This increased their loan port port-folio

by EUR 3.7 billion to EUR 257.2 billion The Savings Banks

accounted for EUR 232.6 billion thereof, which equates to a

market share of 33.4% They were followed by the

second-strongest banking group, namely the cooperative banking

sector, with a market share of 23.8% Together, the Savings

Banks and Landesbanken account for a market share of 36.9%.

The consumer credit portfolio (overall market) performed

favourably in 2010 and slightly exceeded last year’s level The

market volume increased by EUR 2.0 billion or by 0.9%, to

EUR 228.6 billion as at 31 December 2010 The members of

the Savings Banks Finance Group recorded another slight fall

in their portfolio during the year under review The reduction

of EUR 0.8 billion or 1.1% resulted in a slight fall again in

market share With a portfolio volume of EUR 68.0 billion and

a market share of 29.8%, the Savings Banks Finance Group

lies in se cond place, behind the group of regional and other

commercial banks (market share: 36.1%) This banking group

is comprised almost entirely of specialised fi nanciers For the

fi rst time since the end of the 90s, it recorded a fall in folio volume in consumer credit business and therefore a loss

port-of market share in 2010 The cooperative sector was the only banking group to have reported portfolio growth in the area of consumer credit during 2009 and the year under review This had the effect of raising its market share to 22.2%

17.0%

Special-purpose

banks

As of 31.12.2010

* Loans to enterprises and self-employed persons

(including commercial housing loans).

Market shares in loans to enterprises *

Total market volume: EUR 1,305.7 billion

13.3%

Big banks

16.3%

Regional banks/other credit banks/branches

9.7%

Special-purpose banks

As of 31.12.2010

Market shares in housing loans to households

Total market volume: EUR 697.1 billion

7.5%

Big banks

36.1%

Regional banks/other credit banks/branches

4.4%

Special-purpose banks

As of 31.12.2010

Market shares in consumer credits

Total market volume: EUR 228.6 billion

Trang 21

Deposits from private individuals

Last year, the market volume of deposits from private persons

(excluding term deposits for a period of more than two years)

increased by 3.8% to EUR 1,522.3 billion as at year-end 2010

With absolute growth of EUR 55.2 billion, the previous year’s

growth of EUR 43.9 billion was clearly exceeded However, the

very high growth levels recorded in 2007 (EUR 71.9 billion)

and 2008 (EUR 89.6 billion) could not be matched Further

huge shifts were observed within the individual investment

categories: growth in current account balances and savings

deposits, and lower volumes in fi xed-term deposits and

sav-ings bonds However, these shifts were not as pronounced as

in the previous year, as a consequence of the sharp decline in

interest rates on the term deposit market, which reduced

pri-vate term deposit volumes by almost half, while the pripri-vate

current account balances posted growth of almost one-third

The Savings Banks recorded an increase of EUR 17.8 billion

or 3.0% in deposits from private individuals during the year under review Although this meant that they clearly exceeded the result achieved in the previous year (+1.9%), during 2010 the Savings Banks once again participated disproportionately

in the overall increase in market volume, and lost additional market share – albeit to a lesser extent than in previous years With a portfolio volume of EUR 611.0 billion as at 31 Decem-ber 2011, and a market share of 40.1% of the deposit-taking business with private customers, the Savings Banks Finance Group remains ahead of the cooperative banking sector banks that are also heavily involved in retail business: their portfolio volume amounts to EUR 409.6 billion, which rep-resents a market share of 26.9% The group of regional and other commercial banks (portfolio volume: EUR 278.1 billion,

market share: 18.3%) is in third place Together with the

Lan-desbanken, for which private deposit-taking business is only

of minor importance, the Savings Banks hold a market share

of 42.7%

Deposits from domestic enterprises

Deposits from domestic enterprises totalled lion at year-end 2010 After private deposits, this is the second- largest segment in the entire deposit-taking business of the German banking sector During the 2010 fi nancial year, deposits from domestic enterprises recorded a slight decline

EUR 1,121.3 bil-of 1.0%, after some sharp increases in previous years (for example more than 11% in both 2007 and 2008) This was

due to the performance of the Landesbanken, where deposits

from domestic enterprises fell by a total of EUR 22.0 billion

or 7.5% to EUR 271.5 billion during the year under review

As of 31.12.2010

Market shares in deposits from households

Total market volume: EUR 1,522.3 billion

Trang 22

20 Management report | Financial Report 2010

This decline is attributable solely to the sharp reduction in

the term deposits of insurance companies that resulted from

the implementation of strategic measures taken to reduce

the volume of total assets, and the Landesbanken’s resulting

lower refi nancing requirements Despite the sharp decline

in portfolio volume and market share (–1.7%) last year, at

24.2%, the Landesbanken still commanded the highest

mar-ket share of deposits from domestic enterprises Together

with the Savings Banks, the Landesbanken hold a combined

market share of 34.9% in this deposit-taking segment

Savings Banks strengthen international business support

The German economy has staged a solid recovery from the global economic crisis The recovery has been driven by German exports, which were up by more than 14% year on year, and are expected to exceed the one trillion euro mark in 2011

Meanwhile, German small to medium-sized enterprises – the

Mittelstand – or “SMEs” – account for around a quarter of this

success in international trade As the most important pro vider

of fi nance to German SMEs, Savings Banks have pursued a comprehensive approach in advising their business custom-ers for many years – an approach that takes into account the customers’ manifold cross-border business relationships Recognising the increasingly international profi le of German SMEs, Savings Banks continued to enhance their advisory capacity to this sector during 2010: for instance, by bundling advisory services across multiple Savings Banks, in so-called

“Centres of Competence for International Business” In this way, Savings Banks combine their extensive advisory skills with regional responsibility

During 2010, additional Savings Banks have embarked upon this development Almost one quarter of German Savings Banks are now working with such Centres of Competence, leveraging these skills for their corporate customers who conduct business abroad

20.2%

Special-purpose

banks

As of 31.12.2010

Market shares in deposits from domestic enterprises

Total market volume: EUR 1,121.3 billion

Trang 23

Business development and fi nancial position

Performance of the member institutions of the

Joint Liability Scheme – an aggregated view

The Savings Banks Finance Group saw a marked improvement

in results for the 2010 fi nancial year Two aspects in particular

were signifi cant for the Group’s fi nancial perform ance: on the

one hand, write-downs were considerably lower compared

with the previous year, whilst on the other hand, the burdens

on earnings from net extraordinary income/expenses as well

as from the investment business were signifi cantly reduced

This was largely attributable to the fi nancial performance of

the Landesbanken However, the Group could only increase

operating profi t slightly, even though the Savings Banks

managed to improve upon what was already a good fi gure

the previous year

The Savings Banks Finance Group concluded its operative

business in 2010 with an operating result of EUR 17.0  billion

(excluding revaluation results) This represents an

improve-ment of 1.5% over the previous year (EUR 16.8 billion) Net

commission income rose by 5.9% to EUR 7.4 billion, while at

EUR 34.8 billion, net interest income was marginally lower

than the fi gure for the previous year Net earnings from

fi nancial transactions contracted to EUR 0.5  billion Admin

is-trative expenses were reduced by 3.4% to EUR 26.0 billion

Within this fi gure, EUR 11.0 billion of material expenses

represented a practically unchanged fi gure, while personnel

expenses fell by 5.6% to EUR 15.0 billion The only relief

provided in this context was the reclassifi cation of interest

cost for pension provisions into net interest income, pursuant

to the fi rst-time application of the German Accounting

Moder nisation Act (“BilMoG”)

The cost-income ratio for the entire Savings Banks Finance

Group improved to 61.7% during the 2010 fi nancial year

(previous year: 64.1%) This was largely attributable to the

rise in net commission income and to the decline in

adminis-trative expenses

After the two previous years, which were largely defi ned by the fi nancial markets crisis, the Savings Banks Finance Group saw a marked relief in revaluation results in the 2010 fi nan-cial year Net write-downs were reduced from EUR 10.6 billion

in 2009 to EUR 6.2 billion This is primarily attributable to the sharp economic recovery in the previous year and the resulting opportunity in 2010 to reverse loan loss provisions from previous years The “extraordinary result” 1 that was largely determined in the previous year by non-recurring

effects within the Landesbanken burdened the Savings Banks

Finance Group’s total income by only EUR 2.2 billion in the

2010 fi nancial year – down from EUR 6.5 billion in 2009 Overall, the member institutions of the Savings Banks Finance Group achieved net income before taxes of EUR 8.7 billion in

2010 This is in sharp contrast with the previous year, which the Savings Banks Finance Group concluded with a negative result before taxes (EUR –0.3 billion) After taxes, the Savings Banks Finance Group recorded net profi t of EUR 6.0 billion in the 2010 fi nancial year, compared with a loss of EUR 2.9 bil-lion the year before

In the 2010 fi nancial year, aggregated total assets for the

Savings Banks Finance Group (Savings Banks, Landesbanken 2

and Landesbausparkassen) fell once again Total assets

de-clined by 4.9% (2009: –3.8%) to EUR 2,455.7 billion.3 ever – as in the previous year – this renewed decline was not the result of weak growth but was a consequence of strategic realignment/redimensioning measures implemented at the

How-Landesbanken They continued to consistently reduce the

volume of their interbank business, their securities treasury portfolio and, owing to the drop in refi nancing requirements, their securitised liabilities (in the latter case, signifi cantly)

1 Balance of other and extraordinary income and expenses (according to the German Bundesbank).

2 Landesbanken with no foreign branches, no domestic and foreign group companies and without Landesbausparkassen.

3 Not taking into account the trading portfolio derivatives that were dated for the fi rst time as at the balance sheet date of 31 December 2010.

Trang 24

consoli-22 Management report | Financial Report 2010

Selected balance sheet and income statement items

of the Savings Banks Finance Group

Selected balance sheet items

for information: total assets (excluding trading derivatives) 2,455.7 2,582.8 −127.1 −4.9

Selected income statement items

1 Monetary fi nancial institutions.

2 Total assets as at the end of December included derivative fi nancial

instru-ments held in the trading portfolio (trading derivatives), due to the fi

rst-time application of the German Accounting Modernisation Act (“BilMoG”)

Trading derivatives of EUR 146.0 billion were carried by Landesbanken,

and reported under “Other liabilities”.

3 Provisional data from partly non-audited annual fi nancial statements prepared in accordance with German GAAP (converted to conform with the system of the German Bundesbank).

4 Including the balance of gains on the sale of fi nancial investments and investments held as fi xed assets as well as write-downs/write-ups on

fi nancial investments and investments held as fi xed assets.

5 Calculation is immaterial.

Trang 25

In the customer lending business, the Savings Banks

Finance Group reported growth again within the scope of a

signifi cantly better environment in 2010, following a

mar-ginal decline the year before Claims due from non-banks

increased by 1.2% to EUR 1,214.3 billion The customer

de-posits business also posted slight growth Liabilities owed

to non-banks were up 0.4% to EUR 1,164.7 billion

The Savings Banks Finance Group’s equity declined slightly

by 3.5%, to EUR 122.2 billion This decline is solely

attribut-able to developments at the Landesbanken, and is

primarily explained by the processing of losses from the 2009 fi

-nancial year incurred by some Landesbanken during the

year under review Nonetheless, the Savings Banks Finance

Group’s capitalisation remains comfortable This meant that

the Savings Banks Finance Group was able to continue to

make a key contribution, providing (in particular) German

SMEs with credit, as it had done in the previous year

Business development of the Savings Banks

The 429 Savings Banks in Germany saw sound business development in the 2010 fi nancial year Despite the further reduction of interbank business, their total assets rose by EUR 11.0 billion or 1.0% to EUR 1,084 billion At 429 (previ-ous year: 431), the number of Savings Banks continues to fall slightly as smaller units are successfully consolidated.Customer lending increased by 2.8%; loans to enterprises and self-employed persons, as in the previous year, were the main drivers of growth (+3.3%) New business expanded, too: at EUR 64.2 billion, loans granted to enterprises and self- employed persons rose by 3.4% compared to 2009.With regard to customer deposits, the Savings Banks were able to signifi cantly exceed the weaker previous year’s growth

of EUR 9.6 billion and achieve an increase of EUR 15.6 billion (+2.1%) There were further shifts between the individual investment categories, albeit signifi cantly less than in 2009 Term deposits (–10.0%) and own bond issues (–12.2%) continued to decline, while growth was reported for savings deposits (+4.3%) and current account balances (+6.6%)

in %

Business performance of Savings Banks

Trang 26

24 Management report | Financial Report 2010

Selected income statement items of Savings Banks

1 Provisional data from partly non-audited annual fi nancial statements

prepared in accordance with German GAAP (converted to conform with

the system of the German Bundesbank).

2 Including the balance of gains on the sale of fi nancial investments and

in-vestments held as fi xed assets as well as write-downs/write-ups on

fi nancial investments and investments held as fi xed assets.

3 Calculation is immaterial.

The customer securities trading segment did not recover in

2010, despite the economic upswing At EUR 102.5 billion,

turnover was down by 7.1% on the previous year’s fi gure,

although investors had already demonstrated their strong

concern over the fi nancial market crisis in 2009 with a clear

fall in the number of securities traded

Since net sales of securities within the customer securities trading segment amounted to EUR –1.0 billion, the creation of

fi nancial assets in the year under review was mainly fuelled by infl ows from the deposit-taking business In 2010, the Savings Banks’ customers, including attributable life insurance and building society business, invested (directly and indir ectly)

an amount of EUR 17.8 billion at their Savings Banks This is

an improvement of 4.0% year on year; however the creation

of fi nancial assets is still below the levels achieved in previous years

Trang 27

Profi tability

Traditionally, the Savings Banks’ level of profi tability has

been dependent primarily upon the development of net

interest income generated from the loan and deposit- taking

business with households and medium-sized enterprises

Despite tough competition in these segments, the Savings

Banks were able to increase net interest income in the 2010

fi nancial year by 2.3% to EUR 23.1 billion (previous year:

EUR 22.6 billion)

In addition, the Savings Banks were able to raise net

commis-sion income by 7.4% to EUR 6.3 billion, up from EUR 5.9

bil-lion in the previous year This good result is mainly

attribut-able to improved commission income generated from Group

business (notably, life insurance and building society business)

Commission income from payment transactions and the

securities business only increased slightly compared with

the previous year

The Savings Banks reported signifi cant relief in 2010 as far

as risk provisioning for loan losses (valuation result) is

con-cerned Net charges from the valuation of assets declined by

EUR 0.5 billion to EUR 4.0 billion (previous year:

EUR 4.5 bil-lion) This is primarily due to the fact that provisions were

released in the 2010 fi nancial year which had been formed in

previous years due to the uncertainty surrounding economic

development

However, reduced net charges from the valuation of assets

were not the main driver for the overall performance in 2010:

that role was taken by development of the operational

busi-ness The operating result (after revaluation results) increased

by almost 40% to EUR 7.1 billion (previous year: EUR 5.1

bil-lion) and net income for the year before taxes by approximately

40% to EUR 6.6 billion (previous year: EUR 4.7 billion), primarily

due to the considerable increase of operating surpluses

Administrative expenses declined by 3.0% in the 2010 fi cial year to EUR 18.5 billion (previous year: EUR 19.1 billion) Operating expenses only declined by 0.2% to EUR 7.2 billion, while personnel costs dropped by 4.6% to EUR 11.4 billion Some relief came from the reclassifi cation of expenses to net interest income, made as part of the application of the new provisions of the German Accounting Law Modernisation Act (“BilMoG”) However, the agreed salary increases could not

nan-be fully compensated by personnel consolidation measures

At the end of the reporting year, the Savings Banks employed 248,137 people (previous year: 249,577), making them the largest employer in the German banking sector As in previ-ous years, jobs were again shifted out of the back-offi ce areas into sales or service functions during 2010

In 2010, the Savings Banks’ cost-income ratio improved siderably to 63.1% (previous year: 67.2%) due to the rise in income generated from operative business and, at the same time, reduced administrative expenses

con-Net income after taxes for the year was EUR 4.1 billion in 2010 and thus as much as EUR 1.6 billion (or 66.4%) up on the pre-vious year’s fi gure of EUR 2.5 billion Pre-tax return on equity rose to 11.5% compared with 8.5%, despite the fact that equity was further increased (from EUR 55.6 billion on aver-age in 2009 to EUR 57.6 billion on average in 2010)

Trang 28

26 Management report | Financial Report 2010

Lending business

Along with the improved overall economic situation in

Germany, developments in the Savings Banks’ lending

business were very positive

The total customer lending business grew by EUR 17.7

bil-lion in 2010, so that the loan portfolio increased by 2.8% to

EUR 660.4 billion (previous year: +1.8%) This is the second-

highest portfolio growth fi gure in the last ten years New

business also developed very well In the past fi nancial

year, loan commitments reached EUR 121.4 billion, a fi gure which is up 6.1% from the very good previous year’s fi gure (EUR 114.5 billion)

The increase of EUR 10.2 billion (or 3.3%) to EUR 317.0 billion

in corporate lending was also signifi cant Growth was even more pronounced in commercial residential construction at a rate of +4.7%, compared to a rate of +2.8% for “pure” corpor-ate loans

Loan commitments / loan payouts

Loan commitments / loan payouts

Loan commitments / loan payouts

* Figures may contain rounding differences.

1 Including loans for housing construction.

2 For households and enterprises.

3 Short-term, medium-term and long-term loans.

Lending by Savings Banks to customers *

Trang 29

The Savings Banks managed to exceed the high level of new

business achieved in the previous year The volume of loans

granted amounted to EUR 64.2 billion, up 3.4% compared to

2009 New business development benefi ted especially from a

strong third and fourth quarter At 83.7%, medium- and

long-term maturities accounted for the bulk of loan commitments,

i.e loans attributable to investment activities

For the fi rst time since 2006, the Savings Banks were able to

record growth in the highly competitive retail lending

busi-ness In 2010, the loan portfolio rose by EUR 3.7 billion or

1.3%, to reach EUR 290.6 billion In terms of new business,

loan commitments amounted to EUR 48.8 billion, up 9.2% on

the previous year Compared with the years 2007 to 2009, the

situation within the retail banking segment has clearly

im-proved for the Savings Banks The growth driver was the

pri-vate housing loan business, while consumer credits declined

slightly

The volume of private housing loans strongly increased by

EUR 5.3 billion (+2.3%), representing the largest rise within

the past fi ve years At EUR 34.9 billion – an increase of 13.8%

year on year – new business also posted the best fi gure of

the last fi ve years in view of a buoyant demand for

residen-tial fl ats and homes This development is primarily

attrib-utable to low prices and low interest rates, as well as to the

government assistance granted as part of the Riester home loan and savings scheme (Riester Bausparen)

In contrast, the volume of the consumer credit portfolio saw another decline (by EUR 1.5 billion or 2.5%), which is a similar rate to the previous year (decline of 2.8%) The volume of in-stalment loans rose by EUR 1.0 billion, while non-instalment loans fell by EUR 2.5 billion New business volume was be-low the previous year’s level, with commitments of consumer credits declining by 0.9% to EUR 13.9 billion over the previ-ous year

Customer securities trading

The Savings Banks reported weak total revenues of EUR 102.5 billion in customer securities trading in 2010, down 7.1% compared to the previous year Net sales – defi ned as the difference between purchases and sales – was negative in the reporting year and amounted to EUR –1.0 billion (previous year: EUR 4.6 billion)

Fixed-income securities sales declined sharply (down 20.4%), while the sales volume of equities managed to recover due to the price increases on stock exchanges (up 21.5%) Invest-ment funds were traded in a roughly similar volume as in the previous year and declined a mere 1.4%

* Figures may contain rounding differences.

1 Net sales = balance of customer buying and selling.

Calculation is immaterial.

Customer securities trading by Savings Banks *

Trang 30

28 Management report | Financial Report 2010

Net sales were positive for both fi xed-income securities

(EUR 1.3 billion) and equities (EUR 0.7 billion) so the

nega-tive net sales balance is attributable to the decrease of

in-vestment funds alone (down EUR 3.0 billion) The negative

development was evident above all in fi xed income funds

(EUR –4.7 billion) and money market funds (EUR –2.3

bil-lion), while net sales were clearly positive for balanced

funds (EUR +3.8 billion) and open-ended real estate funds

(EUR +1.6 billion)

Refi nancing

The customer deposit business in 2010 was better than

in 2009 Across all deposit categories, liabilities from

customer business increased by EUR 15.6 billion (+2.1%)

to EUR 767.8 billion, which is a signifi cant improvement

over the previous year (+1.3%)

As in 2009, investors transferred their funds for interest rate reasons, albeit with signifi cantly reduced momentum Current account balances (+6.6%, previous year: +31.1%) and savings deposits (+4.3%, previous year: +8.2%) continued to grow, while term deposits (–10.0%, previous year: –46.6%) and own issues (–12.2%, previous year: –26.8%) declined further

An analysis of individual customer groups shows an increase

in the volume deposited by enterprises, which raised their deposits once again in 2010 by EUR 4.7 billion (+4.0%); this growth rate, however, is below that achieved in the previous year (+11.2%) Retail customers made additional deposits

in the amount of EUR 11.6 billion (+2.0%), compared with a slight decline of 0.1% in the previous year

Thus, as in the previous years, the Savings Banks are acterised by a comfortable refi nancing situation The entire customer lending business was able to be refi nanced through customer deposits

* Figures may contain rounding differences.

Customer deposits in Savings Banks *

Trang 31

Creation of fi nancial assets

As a result of negative net sales within the customer

secur-ities trading segment, the creation of fi nancial assets at the

Savings Banks in 2010 was mainly driven by deposit-taking

business Taking into account the home loan and savings

busi-ness as well as the attributable life insurance busibusi-ness,

cus-tomers invested directly and indirectly approx EUR 17.8 billion

at their Savings Banks This is a below-average fi gure in the

longer-term comparison, although it represents an increase of

4.0% compared to the previous year

Taking into account building society and life insurance

busi-ness, retail customers saved additional funds of approx

EUR 13.1 billion This has led to a signifi cant improvement in

the creation of fi nancial assets, which had recovered

consid-erably thanks to the direct Savings Banks business, and which

has now more than doubled since the very weak year 2009

* Figures may contain rounding differences.

1 Deposits business, customer securities trading, savings contracts for

housing loans and life assurance policies for which Savings Banks act as

at 31 December 2010, which represented a further ment over the previous year’s fi gure of 14.8% This means that the Savings Banks’ equity ratio signifi cantly exceeds the minimum ratio of 8% prescribed by the German Banking Act (KWG), thus providing adequate scope for further qualifi ed growth

* Figures may contain rounding differences.

1 Dotation capital and retained earnings (including fund for general

banking risks).

Equity capital of Savings Banks *

Trang 32

30 Management report | Financial Report 2010

Business development of the Landesbanken

In the 2010 fi nancial year, the business development of the

Landesbanken was mainly characterised by a sharp reduction

in total assets This refl ects the implementation of the

stra-tegic measures introduced during the fi nancial market crisis

for the purposes of realigning and re-dimensioning their

business

Overall, the ten institutions1 recorded a fall of

EUR 140.4 bil-lion (9.6%) in their aggregated total assets in 2010, to

EUR 1,317.5 billion This meant that the fall in on-balance

sheet transactions, which had already shrunk by 1.5% in

2009, continued during the past fi nancial year at an even

faster pace Beside the development in business, which was

characterised by a continuing decline in claims due from

banks and, at the same time, a drop in liabilities owed to

banks, key to the ongoing fall in total assets was a dramatic

decrease in the balance of own investments in securities and

in securitised liabilities Business done by the Landesbanken

with non-banks was also down in 2010

Lending business

On the assets side of interbank business, the Landesbanken

recorded a drop in loans to banks of 12.8% to

EUR 435.7 bil-lion, following on from a reduction of 14.9% during the

previ-ous year Loans to foreign banks fell the most strongly (2010:

–17.5%, previous year: –16.3%) Landesbank loans to

do-mestic banks (excluding Savings Banks) were cut by 14.1%

(previous year: –15.9%) In contrast, loans extended by the

Landesbanken to Savings Banks in the past year increased

slightly by 4.8% compared with an 8.0% fall in 2009

In 2010, the volume of customer lending was characterised

by continued, overall weak momentum In terms of loans to

non-banks, the Landesbanken recorded a marginal decline

(0.6%) in their portfolio to EUR 528.4 billion (previous year: –3.3%)

The main reason for the smaller portfolio of customer loans was the development in relation to loans to domestic en-terprises, which fell by 3.5% (previous year: –1.8%) Loans

to private individuals in Germany also declined (including non-profi t organisations), by 2.7%, as did loans to foreign

non-banks (–2.5%) In contrast, the Landesbanken

record-ed strong growth in loans to domestic public authorities

in 2010, with the volume climbing 11.1% (previous year: +1.6%) This strong portfolio growth was infl uenced by the establishment of the liquidation institutions of WestLB (Erste Abwicklungsanstalt – “EAA”) and of Hypo Real Estate Group,

as these liquidation institutions belong to the public sector

Securities trading

In 2010, the Landesbanken signifi cantly reduced own

invest-ments in securities (by 12.2%), down to EUR 283.4 billion This cutting-back process was accompanied by considerable portfolio shifts While investments in bank bonds and corpor-ate bonds were strongly reduced by 17.7% and 21.0%, respectively, the portfolio of investments in bonds and debt securities issued by domestic public authorities was increased signifi cantly (+ 57.0%) This massive growth is attributable to securities issued by the German federal states,

the volume of which held by the Landesbanken rose by 70%

in the past fi nancial year However, this increase is based primarily on the classifi cation of the EAA as a public-sector institution

1 For the purposes of this chapter this includes the nine Landesbanken,

combined from an organisational perspective into eight groups of

companies, as well as DekaBank.

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