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Investor Presentaiton

2014 Overview Income Statement Review Balance Sheet Review Key Performance Indicators Key Takeaways Additional Information As from the fourth quarter of 2014, the Group's operations in Russia are treated as a disposal group held for sale and results have been presented accordingly as discontinued operations in accordance with IFRSS. Hence comparatives for the earlier financial quarters of 2014 and FY2013 have been re-presented. In order to better reflect its operating results, the Group changed its presentation for impairments of assets and for gains on derecognition and changes in expected cash flows on loans acquired. Specifically, impairments of other financial and non-financial assets and gains on derecognition and changes in expected cash flows on loans acquired from Laiki Bank are presented in line with provisions for impairment of customer loans. Comparatives have been reclassified accordingly to conform with changes in the presentation of the current period. Following the Eurogroup decisions to recapitalise the Bank via a bail-in of depositors, the Bank was placed under resolution from 25 March 2013 until 30 July 2013, a period during which it was recapitalised and restructured in accordance with a number of decrees issued by the Central Bank of Cyprus in its capacity as Resolution Authority. As a result of a number of transactions relating to these decrees, figures and financial Bank of Cyprus results of the Group are not comparable with past financial results. KOINO WKYNРIW 2235 3
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