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Group Financial Results

Group Financial Results for the year ended 31 December 2020 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 12,309 12,261 10,907 Stage 1 7,209 7,042 6,870 63% 6,865 2,096 90 44 1,933 107 55 1,902 95 76 Dec 20 Dec 19 Sep 20 Dec 20 pro forma Stage 2 1,733 2,029 2,305 21% 2,282 1,962 Stage 3 3,880 3,238 3,086 16% 1,760 Dec 19 Sep 20 Dec 20 Dec 20 " for Helix 21 Stage 1 1.2% 1.5% 1.4% 1.3% 1,771 1,731 1,033 64.91 Stage 2 2.5% 2.7% 3.3% 2.8% 878 Stage 3 50.6% 54.7% 56.1% 49.9% Dec 19 Sep 20 Dec 20 Dec 20 % of gross loans pro forma pro forma for Helix 21 for Helix 21 • Coverage for stage 3 loans remains at c.50% post Helix 2 Net transfer of c. €300 mn loans from stage 1 to stage 2 as a result of the significant increase in credit risk and management overlays €22 mn marked as UTP in 4Q2020, arising from the completion of campaign review of the loans under payment deferrals until December 2020 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 35
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