Bank of Ireland 2022 Interim Results slide image

Bank of Ireland 2022 Interim Results

Capital - Strong fully loaded and regulatory CET1 ratios Capital ratios - 30 June 2022 Bank of Ireland 2022 Interim Results Total equity Less Additional Tier 1 Deferred tax¹ Intangible assets and goodwill Foreseeable dividend Expected loss deduction Pension Fund Asset IFRS 9 Regulatory Add-back Other items² Common Equity Tier 1 Capital Credit RWA Operational RWA Market, Counterparty Credit Risk and Securitisations Other Assets / 10% / 15% threshold deduction Total RWA Common Equity Tier 1 ratio Total Capital ratio Leverage ratio Phasing impacts on Regulatory ratio Regulatory ratio Fully loaded ratio (€bn) (€bn) 12.0 12.0 (1.0) (1.0) (0.8) (1.1) (0.9) (0.9) (0.1) (0.1) (0.0) (0.0) (1.2) (1.2) 0.0 0.0 (0.4) (0.4) 7.6 7.3 36.0 36.0 4.6 4.6 2.6 2.6 4.2 4.1 47.4 47.3 16.0% 15.5% 21.2% 20.7% 6.3% 6.1% Deferred tax assets - certain DTAs are deducted at a rate of 80% for 2022, increasing annually at a rate of 10% thereafter until 2024 • IFRS 9 - the Group has elected to apply the transitional arrangement. The transitional arrangement allows a 75% add-back in 2022 decreasing to 50% and 25% in subsequent years. The IFRS 9 add-back to the regulatory ratios is €22m at Jun 22 (Dec 21: €151m) 1 Deferred tax assets due to temporary differences are included in other RWA with a 250% risk weighting applied 2 Other items includes other capital deductions, principal ones being prudential valuation adjustment, 10% / 15% deduction and calendar provisioning deduction Bank of Ireland 47
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