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Investor Presentaiton

€ mn B. Preliminary Group Financial Results - Underlying Basis (continued) B.3. Income Statement Analysis (continued) B.3.2 Total expenses FY2021 FY2022 4Q2022 3Q2022 2Q2022 1Q2022 god +% yoy +% (restated¹) Staff costs (190) (202) (44) (46) (50) (50) -6% -6% Other operating expenses (153) (145) (45) (35) (37) (36) 25% 5% Total operating expenses (343) (347) (89) (81) (87) (86) 8% -1% Special levy on deposits and (38) (36) (11) (10) (7) (10) 17% 6% other levies/contributions Total expenses (381) (383) (100) (91) (94) (96) 9% -1% Cost to income ratio² 54% 66% 44% 53% 61% 66% -9 p.p. -12 p.p. Cost to income ratio excluding special levy on deposits and 49% 60% 38% 47% 57% 59% -9 p.p. -11 p.p. other levies/contributions² 1. Comparative information was restated following a reclassification of approximately €1 million loss relating to disposal/dissolution of subsidiaries and associates from 'Net foreign exchange gains and net gains/(losses) on financial instruments' to 'Other income' 2. Including the NPE portfolios classified as "Non-current assets and disposal groups held for sale", where relevant. p.p. = percentage points, bps = basis points, 100 basis points (bps) = 1 percentage point Total expenses for FY2022 were €381 mn (compared to €383 mn for FY2021), down 1% yoy, 50% of which related to staff costs (€190 mn), 40% to other operating expenses (€153 mn) and 10% to special levy on deposits and other levies/contributions (€38 mn). Total expenses for 4Q2022 were €100 mn, compared to €91 mn for 3Q2022, up 9% The increase is driven by the 25% qoq increase in other operating expenses. Total operating expenses for 4Q2022 were €89 mn (compared to €81 mn for 3Q2022) up 8% qoq driven by inflationary pressures and seasonally higher other operating expenses. Total operating expenses totalled €343 mn for FY2022, compared to €347 mn for FY2021 (down by 1% yoy), remaining under control on the back of successful completion of efficiency actions, despite elevated inflation. Staff costs for FY2022 were €190 mn, compared to €202 mn for FY2021, down 6% yoy, resulting from the Voluntary Staff Exit Plans that took place during 2022. Staff costs for 4Q2022 amounted to €44 mn down 6% qoq mainly due to saving from the completion of the VEP in July 2022 partially offset by the impact of the introduction of new pay grading structure and long-term incentive plan. The VEP led to the reduction of the Group's full time employees by 16%, at a total cost of €104 mn of which €101 mn was recorded in the consolidated income statement in 3Q2022. Following the completion of the VEP, the gross annual savings are estimated at c.€37 mn or 19% of staff costs with a payback period of 2.7 years. The estimated savings of the VEP are expected to be partially offset by the renewal of the collective agreement in 2023. In addition, in January 2022 the Group through one of its subsidiaries completed a Voluntary Staff Exit Plan (VEP), through which a small number of its employees were approved to leave at a total cost of €3 mn, recorded in the consolidated income statement in 1Q2022 as a non-recurring item in the underlying basis. The Group employed 2,889 persons as at 31 December 2022 compared to 2,955 persons as at 30 September 2022 and 3,438 persons as at 31 December 2021. In July 2021, the Bank reached agreement with the Cyprus Union of Bank Employees for the renewal of the collective agreement for the years 2021 and 2022. The agreement related to certain changes including the introduction of a new pay grading structure linked to the value of each position of employment, and of a performance-related pay component as part of the annual salary increase, both of which have been long-standing objectives of the Bank and are in line with market best-practice. The impact of the renewal was an increase in staff costs for 2022 by 3-4% per annum, in line with the impact of renewals in previous years. 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. 20 20
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