Bank of Cyprus Credit Ratings and Financial Position slide image

Bank of Cyprus Credit Ratings and Financial Position

Income Statement 1Q2023 1Q2022 4Q2022 € mn qoq% yoy% IFSR 17 IFRS 17 Net Interest Income 162 71 136 19% 127% Non interest income 72 66 79 -11% 8% Total income 234 137 215 8% 70% Total operating expenses¹ (80) (81) (84) -5% -3% Operating profit 143 46 120 19% 213% Provisions and impairments (28) (17) (32) -10% 68% PAT before non-recurring items 96 23 74 28% Advisory and organic restructuring (1) (1) (1) -22% -15% costs PAT-organic² 95 22 73 29% Restructuring costs - VEP - (3) Other exceptionals 0 (2) 2 -109% -100% -92% 95 17 75 26% Profit after tax Key Ratios Net Interest margin 2.91% Cost to income ratio¹ 34% Cost of Risk 0.44% 1.32% 60% 0.44% 2.36% 39% 0.42% 55 bps 159 bps -5 p.p. 2 bps • -26 p.p. QoQ Performance (1Q2023 vs 4Q2022) • NII up 19% supported by interest rate rises and resilient low deposit pass-through Non-NII down 11% reflecting mainly the termination of liquidity fees and NPE sale-related servicing fees Total operating expenses¹ down 5% as seasonally lower other operating expenses partially offset higher staff costs Provisions and impairments down by €4 mn (-10%) mainly due to lower REMU6 stock impairments on prior quarter Cost of risk broadly flat reflecting resilient credit portfolio quality Profit after tax, up 26% YoY Performance (1Q2023 vs 1Q2022) . NII up 127% underpinned by interest rate rises and resilient low deposit pass-through Total operating expenses¹ down 3% reflecting benefits from efficiency actions partly offset by wage and inflationary pressures Provisions and impairments up by €11 mn (68%) driven by higher REMU6 stock impairments EPS (€ cent) 21.24 3.86 16.84 4.40 17.38 • Cost of risk flat reflecting resilient credit portfolio quality ROTE³ 21.3% 4.0% 17.3% 4.0 p.p. 17.3 p.p. • Profit after tax at €95 mn Adjusted recurring profitability4,5 89 17 68 31% • Reported ROTE³ at 21.3% 723 1) Excluding special levy on deposits and other levies/contributions 2) Used for organic capital generation calculation (refer to slide 23) 3) ROTE is calculated as annualised profit after tax (attributed to the owners of the Company) divided by the quarterly average shareholders' equity minus intangible assets 456 4) Used for the payout ratio calculation, in line with the Dividend Policy approved by the BoD in April 2023 5) 6) Profit after tax before non-recurring items (attributable to the owners of the Company) taking into consideration the AT1 coupon Real Estate Management Unit • 8
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