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Investor Presentaiton

EMIRATES NBD ANNUAL REPORT 2021 REVIEW OF PERFORMANCE Group Risk Management Emirates NBD Group Risk Management has been proactive and instrumental in identifying key existing and emerging risks and risk drivers, measuring and managing such risks against the backdrop of changing macroeconomic conditions, while assessing and influencing the Group's forward-looking strategy. Emirates NBD Risk Governance The Board Risk Committee, Board Audit Committee and Board Credit and Investment Committee are the main Board level committees that oversee the Group's risk management. In line with best practice, the Group continues to employ an enterprise-wide approach to risk management. June 2021 Al Jalila Foundation Five Hundred Thousand Dirhams AED 500.000.00 The Enterprise and Regulatory Risk unit provides an overarching view of emerging risks and facilitates the coordination between key risk functions in order to minimise risks and achieve business objectives cohesively and effectively. Credit Risk - Corporate and Institutional Banking, Business Banking, Private Banking and Treasury Emirates NBD Group Credit reviews and updates the Group's credit policies, delegated lending authorities, guidelines, and processes on an ongoing basis to ensure alignment with the Group's business strategy and the Group Risk Appetite Statement. Aligned to the Group's Risk Appetite Statement, a timely review of underwriting standards is undertaken as well as strengthening of client selection criteria, sector strategies, sanction terms and conditions including security requirements to maintain the quality of asset booking. Periodic stress tests and reviews of the portfolio are undertaken to identify and proactively manage credit risks through a robust and well- established early alert, past dues and exception monitoring processes. The Group follows the Central Bank of the UAE's criteria for asset classification and IFRS 9 reporting requirements, ensuring delinquency classification and compliance to provisioning requirements. The Financial Restructuring and Remedial team steers its efforts on recovery from delinquent customers to ensure efficient collections and to reduce the flow of new non-performing Loans (NPLs) to minimise the impact of NPLs on the Group's performance. Credit Risk - Retail Banking and Wealth Management Group Retail Credit proactively monitors portfolios and implements strategies considering the external environment, focusing on growth for selected segments. Portfolio management measures on existing customers of the Group continued, including regular credit line reviews. The Group's risk strategy aims to support portfolio growth within acceptable risk appetite thresholds. The Group continued its prudent lending policies with adjustments made based on portfolio performance and external environment. Multiple programmes were launched to assist impacted customers during the COVID-19 pandemic. Going forward, the Group will continue to consolidate its Retail Banking and Wealth Management portfolios and continue to invest in technology to enhance operational efficiencies in its credit underwriting streams. Credit Risk - Rating Models The Group continued to enhance the use of internal rating models during the year. Data-driven risk assessment and decision models were used extensively across Retail Banking and Wealth Management for all stages of retail customer credit lifecycle, namely acquisition, portfolio management, collections, and recoveries. The Group continued to enhance its IFRS 9 models during the year, with regular runs executed throughout 2021. The models cover all Emirates NBD Group entities and geographies for the computation of Expected Credit Loss (ECL) in line with IFRS 9 requirements and specific local regulations. In determining ECL during 2021, the Group considered the potential aftereffects (based on the best available information) of the uncertainties caused by the COVID-19 pandemic and economic support and relief measures of governments and central banks across all its operating geographies. The Group also considered the notices issued by the Central Bank of UAE with regards to the Targeted Economic Support Scheme (TESS) and guidance issued by the International Accounting Standards Board (IASB) and other regulatory and accounting bodies. 41 Emirates NBD contributes AED 500,000 to Al Jalila Foundation 42
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