Financial Analysis Presentation

Principle-based relief schemes and deterioration of asset quality captured by the ECL model Guiding Principle of Post Relief Risk Schemes tub Repayment Schedule Scheme Interest Principal Minimum Stage Minimum PD Level SC 1 Full Full 1 Normal SC 2 Full Partial 1 SC 3 Full Postponed 1 SC 4 Partial Postponed 1 SC 5 Additional skip payment ≤ 6 months 2 SC 6 Additional skip payment ≥ 6-12 months 2 SC 7 Additional skip payment ≥ 12 months 3 . The Bank has provided relief measures to affected customers, ranging from scheme 1-7 (SC1-SC7), based on customer's debt service ability The Bank uses BOT approved and externally validated ECL models consistently throughout 2021, with parameters and behavior assumptions which drive PD and LGD and immediately pick up on any portfolio deteriorations also via SICR method. On LGD of auto portfolio, we looked back to 2 crisis cycles, the financial crisis and first car sales crisis, to pick up the worst LGD. On top of that we applied a Covid-19 factor. The model picks up days past due within stages and imposes bucket and corresponding PD shifts. On top of that, we flag customers that selected one of the 7 schemes to reflect real risk level and assign elevated PDs in accordance with the severity of the program. Therefore, by continuously updating the actual customer scheme and stage from the real flow, ECL generates provision requirements that reflect the Covid-19 impact, reducing the necessity to maintain management overlay (MO). Nevertheless, we set additional MO for the unpaid accrued interest in SC5-6, on top of using 100% LGD and respective customers' PD for all schemes. 100% In addition, looking forward and taking into account the 2nd Covid-19, MO has been set aside based on industry/customers' specific needs. Note: For SC 2-4, loan staging could be classified as stage 1 or 2 depending on customer's pre-Covid-19 status (no up-staging took place), to reflect real risk level 6

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