2022-24 Strategic Plan Update
APPENDIX
Glossary (I/VI)
CaixaBank
In addition to the financial information prepared in accordance with International Financial Reporting Standards (IFRS), this document includes certain Alternative Performance Measures (APMs) as defined in the guidelines on
Alternative Performance Measures issued by the European Securities and Markets Authority on 5 October 2015 (ESMA/2015/1415). CaixaBank uses certain APMs, which have not been audited, for a better understanding of the
company's financial performance. These measures are considered additional disclosures and in no case replace the financial information prepared under IFRS. Moreover, the way the Group defines and calculates these measures may
differ to the way similar measures are calculated by other companies. Accordingly, they may not be comparable. ESMA guidelines define an APM as a financial measure of historical or future performance, financial position, or cash
flows, other than a financial measure defined or specified in the applicable financial reporting framework. In accordance with these guidelines, following is a list of the APMs used along with a glossary for abbreviations and other. Refer
to the Quarterly Financial Report for additional information on APMs and a reconciliation between certain management indicators and the indicators presented in the consolidated financial statements prepared under IFRS.
Term
AC
ALCO
Affordability ratio
AGM
Asset encumbrance
AT1
AUM / AM
Banking fees
Bps/bps
BFA
BoD
BPI GA
CAM
CGP
CBR
CET1
CIB
CNMV
Consumer loans (Group)
COR / COR ttm
Definition
Amortised cost.
Asset Liability Committee.
Monthly mortgage instalment over monthly income flows.
Annual General Meeting.
Encumbered assets/Total assets plus collateral received.
Additional Tier 1.
Includes mutual funds, managed portfolios, SICAVS, pension plans and some unit linked products at BPI that are not affected by IFRS 17/9.
Sum of recurrent banking fees and wholesale banking fees.
Basis points.
Banco de Fomento Angola.
Board of Directors.
BPI Gestão Activos.
CaixaBank Asset Management.
Code of Good Practices.
Combined Buffer Requirement.
Common Equity Tier 1.
Corporate and Institutional Banking.
Comisión Nacional del Mercado de Valores (Spain).
Unsecured loans to individuals, excluding those for home purchases. Includes personal loans, as well as revolving credit card balances excluding float.
Cost of risk. Total allowances for insolvency risk (ttm) divided by gross average lending plus contingent liabilities, using management criteria.
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