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Investor Presentaiton

Capital CET1 ratios - June 2018 Regulatory ratio (€bn) Fully loaded ratio (€bn) Total equity Less Additional Tier 1 Deferred tax¹ Intangible assets and goodwill Potential dividend deduction² Expected loss deduction Other items³ Common Equity Tier 1 Capital Credit RWA Operational RWA Market, CCR and Securitisations Other Assets/10%/15% Threshold deduction Total RWA Common Equity Tier 1 ratio Phasing impacts on Regulatory ratio 9.9 9.9 (0.8) (0.8) (0.4) (1.1) (0.7) (0.7) (0.1) (0.1) (0.4) (0.4) (0.3) (0.4) 7.2 6.4 36.5 36.5 4.6 4.6 1.7 1.7 3.0 2.8 45.8 45.6 15.8% 14.1% • Deferred tax assets - certain DTAs are deducted at a rate of 40% for 2018, increasing annually at a rate of 10% thereafter until 2024 • IFRS 9 - the Group has elected to apply the transitional arrangement which on a Regulatory CET1 basis resulted in minimal impact from initial adoption and will partially mitigate future impacts in the period to 2022. The transitional arrangement allows an 95% add- back in 2018, decreasing to 85%, 70%, 50% and 25% in subsequent years Regulatory leverage ratio of 7.2%; Fully loaded leverage ratio of 6.4% Bank of Ireland Group 'Deferred tax assets due to temporary differences are included in other RWA with a 250% risk weighting applied 2Potential dividend deduction of €75m 3Other items - the principal items being the cash flow hedge reserve, securitisation deduction and 10% / 15% threshold deduction 41
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