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Investor Presentaiton

Income Statement Review € mn FY2015 FY20143 4Q2015 3Q20154 qoq % Total income Total expenses 1.040 1.168 253 251 1% (416) (427) (119) (102) 16% Profit before provisions and impairments¹ 624 741 134 149 -10% Provisions for impairment of customer loans net of gain on derecognition of loans and changes in expected cash flows on acquired loans (959) (770) (630) (96) 560% Impairments of other financial and non financial assets (62) (90) (24) (6) 313% Share of profit from associates 6 5 2 1 (Loss)/profit before tax, restructuring costs and discontinued operations (391) (114) (518) 48 Tax (9) (11) 8 (8) Profit attributable to non-controlling interests 6 19 1 5 (Loss)/profit after tax from continuing operations² (394) (106) (509) 45 Restructuring costs (43) (36) (16) (5) 205% Loss from disposal group held for sale/discontinued operations (38) (166) 0 (9) -100% Net gain/(loss) on disposal of non-core assets 37 47 13 (18) -177% (Loss)/profit after tax (438) (261) (512) 13 Net interest margin Cost-to-Income ratio 379 bps 394 bps 369 bps 370 bps -1 bp 40% 37% 47% 41% +6 p.p. (1) (2) (3) ུས» (4) Profit before provisions and impairments, gains on derecognition and changes on expected cash flows on acquired loans, restructuring costs and discontinued operations. (Loss)/profit after tax and before restructuring costs, discontinued operations and net profit on disposal of non-core assets. FY2015 is not comparable to FY2014 given the significant deleveraging completed since then, including, among others, the repayment of the sovereign bond held by the Bank by the Republic of Cyprus and the disposal of the majority of the Russian operations during 3Q2015. As from 4Q2014, the Group's operations in Russia are treated as disposal group held for sale and results have been presented accordingly as discontinued operations according to IFRS5. In September 2015, the Bank completed the sale of the majority of its Russian operations. The part of the operations not disposed of, has ceased to be classified as held for sale and its results are presented as part of the continuing operations. Bank of Cyprus 3 DINO
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