IAS19 Defined Benefit Pension + Mortgage Portfolio Analysis slide image

IAS19 Defined Benefit Pension + Mortgage Portfolio Analysis

Regulatory Ratios RWAS €47.5bn 15.9% Dec 22¹ Regulatory Capital Metrics CET1 Ratio Tier 1 Items/Instruments: Tier 1 Ratio Tier 2 Items/Instruments: Total Capital Ratio Risk Weighted Assets³ MREL Ratio Leverage Ratio (30bps) (140bps) Regulatory CET1 180bps (40bps) (60bps) Bank of Ireland RWAS €52.0bn 15.0% CRD Phasing IFRS 17/KBCI portfolio Net Organic Capital² RWA³ Foreseeable Dividend Deduction Jun 23 Dec 22 15.9% Jun 23 15.0% CET1 Movement in Regulatory CET1 ratio broadly aligned with movement in fully loaded ratio 2.1% 1.8% Tier 1 & Total Capital 17.9% 16.8% 3.1% 2.9% Reduction in Tier 1 and Total Capital ratios broadly aligned with reduction in CET1 ratio Tier 1 and Tier 2 buckets reduced by c.20bps to 1.87% and 2.9% 21.0% €47.5bn 31.5% 6.5% 19.7% €52.0bn 31.0%4 6.5% . MREL MREL Ratio decreased 50bps over H123 (on a pro forma basis) MREL eligible senior debt issuance of €1.5bn5 in 2023; partially offset by redemption of €0.6bn Dec 2022 RWA and CET1 are restated in the HY23 interim report for the application of IFRS 17 on 1 Jan 2023 (Dec 2022 RWA restated to €46.8bn; Regulatory CET1 to 15.6%.) CET1 impact of (30bps) is captured in the CET1 walk above 2 Net organic capital generation primarily consists of attributable profit after impairment and movements in regulatory deductions 3 RWA capital impacts from changes in loan book mix, asset quality and movements in other RWAS 4 Includes MREL eligible senior debt issuance of €750m issued on 4 July 2023 and redemption of €600m on 10 July 2023 5 YTD issuance 19
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