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Investor Presentaiton

Group Financial Results for quarter ended 31 March 2021 Gross loans and coverage by IFRS 9 staging Gross loans by IFRS 9 stage (€ mn) Allowance for expected loan credit losses (€ mn) Coverage ratio 12,822 12,261 12,281 10,942 Mar 21 Dec 19 Dec 20 Mar 21 pro forma for Helix 21 Stage 1 1.2% 1.4% 1.4% 1.4% 1,706 1,002 51.96 Stage 2 2.5% 3.3% 2.7% 2.3% 855 Mar 21 pro forma for Helix 21 Stage 3 50.6% 56.1% 56.7% 50.3% Stage 1 7,209 6,870 7,061 64% 7,051 2,096 90 44 1,902 95 76 1,869 102 61 Stage 2 1,733 2,305 2,208 20% 1,962 2,190 Stage 3 3,880 3,086 3,012 16% 1,701 Dec 19 " 1,731 Dec 20 Mar 21 Mar 21 Dec 19 Dec 20 Mar 21 pro forma % of gross loans for Helix 21 Coverage for stage 3 loans remains at c.50% post Helix 2 • Net transfer of €53 mn of loans under expired payment deferrals from Stage 2 to Stage 1: • Transfer of €304 mn of loans under expired payment deferrals from Stage 1 to Stage 2 as a result of management overlays and restructurings Migration of €357 mn of loans under expired payment deferrals from Stage 2 to Stage 1, mainly due to good performance of loans to private individuals after the end of the payment deferrals • Transfer of €14 mn of loans were under expired payment deferrals mainly from Stage 2 to Stage 3 1) Calculations on a pro forma basis assume legal completion of both Helix 2 Portfolio A and Helix 2 Portfolio B Bank of Cyprus Holdings 29
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