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Investor Presentaiton

D. Business Overview (continued) Growing revenues in a more capital efficient way (continued) Separately, the Group focuses to continue improving revenues through multiple less capital-intensive initiatives, with a focus on fees and commissions, insurance and non-banking opportunities, leveraging on the Group's digital capabilities. In 1Q2022, a revised price list for charges and fees was implemented and liquidity fees were extended to a wider customer group. The net fee and commission income for FY2022 remained strong at €192 mn, reflecting an increase of 12% yoy. The net fee and commission income for FY2022 included c.€16 mn from the liquidity fees which were fully abolished in December 2022 and c.€6 mn of servicing fee relating to a NPE sale that will be phased out in 1Q2023. Net fee and commission income is also enhanced by transaction fees from the Group's subsidiary, JCC Payment Systems Ltd (JCC), a leading player in the card processing business and payment solutions, 75% owned by the Bank. JCC's net fee and commission income contributed 8% of total non interest income and amounted to €27 mn in FY2022, up 22% yoy, backed by strong transaction volume. The Group's insurance companies, EuroLife Ltd (Eurolife) and Genikes Insurance of Cyprus Ltd (GI) are respectively leading players in the life and general insurance business in Cyprus, and have been providing a recurring and improving income, further diversifying the Group's income streams. The insurance income net of claims for FY2022 contributed 22% of non-interest income and amounted to €71 mn, up 17% yoy, driven by exceptionally strong new business in life insurance and the positive changes in valuation assumptions, partially offset by higher insurance claims. Specifically, Eurolife increased its total regular income by 17% yoy, whilst GI increased its gross written premiums by 11% yoy. Following the adoption of IFRS 17, total profits will remain unchanged. However, the new standard will impact the timing of when profits emerge, improving the predictability of profit over the long-term and is expected to result in a modest annual negative impact on the contribution to profits of the Group's insurance business in the near term. For information on IFRS 17 please refer to the relevant subsection below. Finally, the Group through the Digital Economy Platform (Jinius) aims to generate new revenue sources over the medium term, leveraging on the Bank's market position, knowledge and digital infrastructure. The Platform aims to bring stakeholders together, link businesses with each other and with consumers and to drive opportunities in lifestyle banking and beyond. The Platform is expected to allow the Bank to enhance the engagement of its customer base, attract new customers, optimise the cost of the Bank's own processes, and position the Bank next to the customer at the point and time of need. Currently, around 1,500 companies were registered in the platform. Lean operating model Striving for a lean operating model is a key strategic pillar for the Group in order to deliver shareholder value, without constraining funding its digital transformation and investing in the business. The efficiency actions of the Group in 2022 to maintain operating expenses under control in an inflationary environment included further branch footprint optimisation and substantial streamline of workforce. In July 2022 the Group successfully completed a Voluntary Staff Exit Plan (VEP) through which 16% of the Group's full-time employees were approved to leave at a total cost of €101 mn. Following the completion of the Plan, the gross annual savings were estimated at c.€37 mn or 19% of staff costs with a payback period of 2.7 years. Additionally in January 2022 one of the Bank's subsidiaries completed a small-scale targeted Voluntary Staff Exit Plan (VEP), through which a small number of full-time employees were approved to leave at a total cost of €3 mn. In relation to branch restructuring, during 2022 the Group has reduced the number of branches by 20 to 60, a reduction of 25%. Through these successful initiatives, the Group has delivered ahead of schedule on its commitment to reduce its workforce by c.15% and its number of branches by 25%. As a result, the cost to income ratio excluding special levy on deposits and other levies/contributions for FY2022 was reduced to 49%, 11 p.p. down compared to previous year, surpassing its target of low-50s for 2022. During December 2022 the Group has granted to eligible employees share awards under a long-term incentive plan ("2022 LTIP" or the "2022 Plan"). The 2022 Plan involves the granting of share awards and is driven by scorecard achievement, with measures and targets set to align pay outcomes with the delivery of the Group's strategy. The employees eligible for 2022 LTIP are the members of the Extended EXCO. The 2022 LTIP stipulates that performance will be measured over a 3 year period and financial and non-financial objectives to be achieved. At the end of the performance period, the performance outcome will be used to assess the percentage of the awards that will vest. These shares will then normally vest in six tranches, with the first tranche vesting after the end of the performance period and the last tranche vesting on the fifth anniversary of the first vesting date. For the year ended 31 December 2022, the Group recognised in the Group's Income Statement an expense of less than €0.5 mn regarding the Plan. Based on the market value of these awards on the grant date, the expense deferred to future periods is estimated to c.€1.1 mn. Actual amounts to be expensed in future periods may vary, e.g., due to forfeiture of awards. 27
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