1H24 Financial Results

| Glossary Term Cash Profit Level 1 Level 2 Corporate Troublesome Credit Value Adjustment (CVA) Derivative Valuation Adjustments (XVA) Funding Valuation Adjustment (FVA) High Quality Liquid Assets (HQLA) International Capital Leverage Ratio Liquidity Coverage Ratio (LCR) Main Financial Institution (MFI) Share - Consumer Description The Profit Announcement (PA) discloses the net profit after tax on both a statutory and cash basis. The statutory basis is prepared in accordance with the Corporations Act 2001 (Cth) and the Australian Accounting Standards, which comply with International Financial Reporting Standards (IFRS). The cash basis is used by management to present a clear view of the Bank's operating results. It is not a measure based on cash accounting or cash flows. The items excluded from cash profit, such as hedging and IFRS volatility and losses or gains on acquisition, disposal, closure, capital repatriation and demerger of businesses are calculated consistently with the prior year and prior half disclosures and do not discriminate between positive and negative adjustments. A list of items excluded from cash profit is provided on page 3 of the Group's 31 December 2023 PA, which can be accessed at our website: www.commbank.com.au/results CBA parent bank, offshore branches and extended licensed entities approved by APRA. Consolidated banking group including banking subsidiaries such as ASB Bank, PT Bank Commonwealth (Indonesia) and CBA Europe N.V. Corporate Troublesome includes exposures where customers are experiencing financial difficulties which, if they persist, could result in losses of principal or interest, and exposures where repayments are 90 days or more past due and the value of security is sufficient to recover all amounts due. The market value the counterparty credit risk on the derivative portfolio, calculated as the difference between the risk- free portfolio value and the portfolio value that takes into account the possibility of a counterparty's default. A number of different valuation adjustments are made to the value of derivative contracts to reflect the additional costs or benefits in holding these contracts. The material valuation adjustments included within the CBA result are CVA and FVA. The expected funding cost or benefit over the life of the uncollateralised derivative portfolio. As defined by APRA in Australian Prudential Standard APS210: Liquidity. Qualifying HQLA includes cash, government and semi-government securities, and RBNZ eligible securities. June and December 2023 measures based on the Australian Banking Association publication 'Basel 3.1 Capital Comparison Study' (March 2023), which compares APRA's revised capital framework, including RBNZ prudential requirements, with the finalised post-crisis Basel III reforms. December 2022 calculation is aligned with the APRA study entitled 'International capital comparison study' (13 July 2015). Tier 1 Capital divided by Total Exposures, expressed as a percentage. Total exposures are the sum of On Balance Sheet items, derivatives, securities financing transactions (SFTs), and Off Balance Sheet items, net of any Tier 1 regulatory deductions that are already included in these items. The LCR is the first quantitative liquidity measure that is part of the Basel III reforms. It was implemented by APRA in Australia on 1 January 2015. It requires Australian ADIs to hold sufficient liquid assets to meet 30 day net cash outflows projected under an APRA-prescribed stress scenario. MFI Share measures the proportion of Banking and Finance MFI Customers that nominated each bank as their MFI. MFI definition: In the Roy Morgan Single Source Survey MFI is a customer determined response where one institution is nominated as the primary financial institution they deal with (when considering all financial products they hold). Peers include ANZ Group, NAB Group and Westpac Group (including St George Group). CBA Group includes Bankwest. Source: Roy Morgan Single Source survey conducted by Roy Morgan, Australian population 14+ (12 month averages to December 2023), excl. unable to identify MFI. Roy Morgan has re-calibrated the results from April 2020 to March 2021 to take into account methodology changes since COVID-19. This has resulted in small differences to some of the previously published figures. Term Description MFI Share - Business DBM Atlas (part of RFI Global) Business MFI Share. Data on a 6 month roll weighted to the Australian business population. MFI Customer Share is the proportion of all businesses with any business banking, that nominate the Fl as their main financial institution. Share based on grouped brands as follows: CBA Group includes CBA and Bankwest, ANZ Group includes ANZ, NAB Group includes NAB, Westpac Group includes Westpac, St George, BankSA and Bank of Melbourne. Merchant Acquiring Share - Rank NPS Consumer NPS Business NPS Institutional NPS Consumer Mobile App NPS Consumer Digital Banking NPS Business Digital Banking NPS & Share Ranks Net Stable Funding Ratio (NSFR) DBM Atlas (part of RFI Global) Business Merchant Facility Penetration. Data on a 6 month roll weighted to the Australian business population. Merchant Facility Penetration is the proportion of all businesses with turnover below $40m (SME) with a merchant facility issued by the Fl. Share based on grouped brands as follows: CBA Group includes CBA and Bankwest, ANZ Group includes ANZ, NAB Group includes NAB and HICAPS, Westpac Group includes Westpac, St George, BankSA and Bank of Melbourne. DBM Atlas (part of RFI Global) Consumer MFI NPS. Based on Australian population aged 14+ years old rating their likelihood to recommend their MFI. NPS results are shown as a six-month rolling average. DBM Atlas (part of RFI Global) Business MFI NPS. Based on Australian businesses rating their likelihood to recommend their MFI for Business Banking. NPS results are shown as a six-month rolling average. DBM Atlas (part of RFI Global) Institutional $300M+ Business MFI NPS: Based on Australian businesses with an annual revenue of $300M or more for the previous financial year rating their likelihood to recommend their MFI for Business Banking. NPS results are shown as a twelve-month rolling average. DBM Atlas (part of RFI Global) Consumer MFI Mobile Banking App NPS: Based on MFI customers rating their likelihood to recommend their MFI's Mobile Banking App used in the last 4 weeks. NPS results are shown as a six-month rolling average. DBM Atlas (part of RFI Global) Consumer MFI Digital Banking NPS: Based on MFI customers rating their likelihood to recommend their MFI's Mobile Banking App or Online Banking used in the last 4 weeks. Overall Digital NPS is then calculated by weighting Online Banking: Mobile Banking App by a factor of 29:71. NPS results are shown as a six-month rolling average. DBM Atlas (part of RFI Global) Business MFI Digital Banking NPS: Based on MFI customers (turnover below $40m) rating their likelihood to recommend their MFI's Mobile Banking App or Online Banking used in the last 4 weeks. Overall Digital NPS is then calculated by weighting Online Banking: Mobile Banking App by a factor of 44:56. NPS results are shown as a six-month rolling average. NPS, MFI Share, and Merchant Share ranks are based on absolute scores, or simple comparisons of incidences among major banks, not statistically significant differences. The NSFR is the second quantitative liquidity measure of the Basel III reforms, in addition to the LCR. It was implemented by APRA in Australia on 1 January 2018. It requires Australian ADIS to fund their assets with sufficient stable funding to reduce funding risk over a one year horizon. APRA prescribed factors are used to determine the stable funding requirement of assets and the stability of funding. Risk Weighted Assets The value of the Group's On and Off Balance Sheet assets are adjusted by risk weights calculated according to various (RWA) APRA prudential standards. For more information, refer to the APRA website. Total Committed Exposure (TCE) Troublesome and Impaired Assets (TIA) Total Committed Exposure is defined as the balance outstanding and undrawn components of committed facility limits. It is calculated before collateralisation and excludes settlement exposures. Corporate troublesome and Group gross impaired exposures. 147