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Investor Presentaiton

Group Financial Results for the six months ended 30 June 2020 Income Statement € mn Net Interest Income Non interest income Total income Total expenses 1H2020 1H20191 2Q2020 1Q20201,2 qoq% yoy% 168 170 83 85 -2% -1% 120 163 60 60 0% -26% 288 333 143 145 -1% -13% (180) (208) (87) (93) -6% -14% Operating profit 108 125 56 52 7% -13% Loan credit losses (87) (87) Impairments of other financial and non-financial assets (29) (10) (Provisions)/reversal of provisions for litigation, claims, regulatory and other matters (4) Total loan credit losses, impairments and provisions Advisory and other restructuring costs-organic (Loss)/profit after tax-Organic (attributable to the owners) (120) (94) (6) (19) Provisions/net loss relating to NPE sales, including restructuring expenses² (107) Net loss of remeasurement of investment in associate (CNP) classified as held for sale ཆེ༅ ༞ སྒྱེ༄༅ 。 à (23) (64) -63% 1% (25) (4) (2) (2) 10% (50) (70) -28% 27% (10) (3) (3) 0% -39% 4 (23) (104) (3) (21) Reversal of impairment of DTA and impairment of other tax receivables 101 (Loss)/profit after tax-attributable to owners (126) 97 (100) (26) Net Interest margin (annualised) 1.90% 1.88% 1.88% 1.95% -7 bps +2 bps NII decreased to €83 mn in 2Q2020, mainly due to higher cash collections on interest not previously recognized in 1Q2020, offset by lower cost of deposits Non-interest income of €60 mn for 2Q2020, flat qoq • Total expenses reduced to €87 mn in 2Q2020, compared to €93 mn in 1Q2020, due to COVID- 19 related lower staff costs and seasonality of Deferred Guarantee Fund contribution • C/I ratio at 57%, broadly flat qoq • Loan credit losses of €23 mn in 2Q2020, reflecting cost of risk of 76 bps • Other impairments of €25 mn for 2Q2020, on specific, large, illiquid REMU properties Provisions/net loss relating to NPE sales of €104 mn for 2Q2020, including Helix 2 loss of €68 mn and loan credit losses of €21 mn for potential future NPE sales Profit after tax-organic of €4 mn in 2Q2020 Cost to income ratio 62% 63% 61% 64% -3 p.p. Cost to income ratio adjusted for the 57% 59% 57% 58% special levy and contributions to SRF and DGF Cost of Risk (annualised) EPS Organic (€ cent) 1.39% -4.3 1.34% 4.0 0.76% 0.8 2.00% -1 p.p. -124 bps -5.1 +5.9 -1 p.p. -2 p.p. +5 bps -8.3 Loss after tax of €100 mn for 2Q2020 and €126 mn for 1H2020 (1) The interest income, non-interest income, staff costs, other operating expenses and loan credit losses related to Project Helix are disclosed under 'Provisions/net loss relating to NPE sales, including restructuring expenses' since they are considered one-off items (2) Provisions/net loss relating to NPE sales including restructuring expenses' refer to the net loss on transactions completed during each period, net loan credit losses on transactions under consideration and for potential further sales at each reporting date, as well as the restructuring costs relating to these trades Bank of Cyprus Holdings 26
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