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Investor Presentaiton

Glossary (2/3) APM Non Performing Exposure Total Coverage Non Performing Exposures Non Performing Loan Collateral Coverage Definitions Accumulated Provisions and FV adjustment plus the value of the NPE collateral divided by NPEs at the end of the reported period. NPE Total coverage equals the sum of NPE coverage and NPE collateral coverage. Non-performing exposures are defined according to "EBA ITS on forbearance and Non Performing Exposures" as exposures that satisfy either or both of the following criteria: a) material exposures which are more than 90 days past-due b) The debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past-due amount or of the number of days past due. Value of collateral received for Non Performing Loans divided by NPLs at the end of the reference period. Non Performing Loan Coverage Accumulated Provisions and FV adjustments divided by NPLs at the end of the reference period. Non Performing Loan ratio NPLs divided by Gross Loans at the end of the reference period. Non Performing Loan Total Coverage Non Performing Loans Normalized Profit after (Income) Tax Accumulated Provisions and FV adjustments plus the value of the NPL collateral divided by NPLs at the end of the reference period. NPL Total coverage equals the sum of NPL coverage and NPL collateral coverage. Non Performing Loans are Gross loans that are more than 90 days past-due. The caption normalized profit after income tax, excluding gains/losses that have been designated as non-recurring, gains/losses recognized either in the context of planned transactions or the transformation plan of the group. Gains/losses that have been designated as non-recurring, gains/losses recognized either in the context of planned transactions or the transformation plan of the group are analysed below for the period H1 2020: gains less losses on financial transactions and gains less losses on derecognition of financial assets measured at amortised cost of amount Euro 218 million that mainly relate to gains from sales of bonds and interest-bearing Greek Government and other bonds. expenses before impairment losses and provisions to cover credit risk of amount Euro 19 million, included in the captions of operating expenses that have been designated as non-recurring. Impairment losses and provisions to cover credit risk of amount Euro 234 million which relates to the impact of the global economic crisis caused by the COVID-19 pandemic. Income tax on the above mentioned results of amount Euro 5 million (income) as well as amount Euro 54 million (income) that concerns a reversal of deferred tax liability, which has been calculated on investments classified as "held for sale", as a result of change in tax regime by the article 20 of the Law 4646/2019, according to which the gains from the sale of the aforementioned investments is exempt from taxation, while the losses are deductible up to the amount that have been recognized as of 31.12.2019. H1 2021 Normalised Profit After Tax in H1 2021, adjusted for losses related to Project Galaxy of Euro 2.1 billion and excluding gains on financial transactions of Euro 91 million, non-recurring expenses of Euro 173 million, transactions related impairment losses of Euro 351 million and tax of Euro 21 million Project Galaxy of Euro 2.1 billion and excluding gains on financial transactions of Euro 91 million, non-recurring expenses of Euro 173 million, transactions related impairment losses of Euro 351 million and tax of Euro 21 million. Relevance of the metric Reference Abbreviation number Asset quality metric 13+14 NPE Total coverage Asset quality metric 12 NPES Asset quality metric Asset quality metric Asset quality metric Asset quality metric Asset quality metric 16 17=1/15 NPL collateral Coverage NPL (cash) Coverage 15/2 NPL ratio 16+17 15 NPL Total Coverage NPLs Profitability metric Normalised PAT 64 ALPHA SERVICES AND HOLDINGS
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