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Income Statement Review 9M2015 9M20143 yoy % 3Q2015 2Q20154 qoq % 1Q20154 Net interest income -13% 205 212 -3% 227 644 743 Fees and commission income 115 117 -1% 36 36 0% 43 Insurance income net of insurance claims 32 35 -10% 12 9 35% 11 Core income 791 895 -12% 253 257 -1% 281 Other income (5) 1 (2) 4 (7) Total income 786 896 -12% 251 261 -4% 274 Total expenses Profit before provisions and impairments1 (296) (312) -5% (102) (92) 11% (102) 490 584 -16% 149 169 -12% 172 Provisions for impairment of customer loans net of gains on loans derecognition and changes in expected cash flows on acquired loans (329) (400) -18% (96) (123) -23% (110) Impairments of other financial and non financial assets (37) (38) -1% (6) (30) -80% (1) Share of profit from associates 3 2 122% 1 1 1 ■ Profit before tax, restructuring costs and discontinued operations 127 148 -14% 48 17 181% 62 Tax (18) (10) 76% (8) (3) 186% (7) Loss attributable to non-controlling interests 6 2 5 1 441% 0 Profit after tax from continuing operations² 115 140 -18% 45 15 195% 55 Restructuring costs (27) (32) -16% (5) (14) -60% (8) Loss from disposal group held for sale/discontinued operations (38) (92) -58% (9) (11) -17% (18) Net gain/(loss) on disposal of non-core assets 23 60 -61% (18) 41 -143% Profit after tax 73 76 -3% 13 31 -59% 29 Net interest margin 3,85% Cost-to-Income ratio 38% 3,99% 35% 3,70% 3,79% 3,94% 41% 35% 37% 1. Profit before provisions and impairments, gains on derecognition and changes on expected cash flows on acquired loans, restructuring costs and discontinued operations. 2. Profit after tax and before restructuring costs, discontinued operations and net profit on disposal of non-core assets. 3. The 9M 2015 is not comparable to the 9M2014 given the significant deleveraging completed since then, including, among others, the partial repayment of the sovereign bond held by the Bank, by the Republic of Cyprus on 1 July 2014, and the disposal of the majority of the Russian operations during 3Q2015. 4. Comparative information has been represented. See Note 4.2 of the Financial Report for the 9 months ended 30 September 2015, Comparative information. Bank of Cyprus KOINO WKYNРIW 2235 8
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