1 Announcement EU-wide Transparency Exercise 2015 Nicosia, 24 November 2015 Group Profile Founded in 1899, Bank of Cyprus Group is the leading banking and financial services group in Cyprus. The Group provides a wide range of financial products and services which include retail and commercial banking, finance, factoring, investment banking, brokerage, fund management, private banking, life and general insurance. The Group operates through a total of 135 branches, of which 129 operate in Cyprus, 1 in Romania, 4 in the United Kingdom and 1 in the Channel Islands. Bank of Cyprus also has representative offices in Russia, Ukraine and China. The Bank of Cyprus Group employs 4.610 staff worldwide. At 30 September 2015, the Group’s Total Assets amounted to €24,2 bn and Total Equity was €3,5 bn.
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1
Announcement
EU-wide Transparency Exercise 2015 Nicosia, 24 November 2015
Group Profile Founded in 1899, Bank of Cyprus Group is the leading banking and financial services group in Cyprus. The Group provides a wide range of financial products and services which include retail and commercial banking, finance, factoring, investment banking, brokerage, fund management, private banking, life and general insurance. The Group operates through a total of 135 branches, of which 129 operate in Cyprus, 1 in Romania, 4 in the United Kingdom and 1 in the Channel Islands. Bank of Cyprus also has representative offices in Russia, Ukraine and China. The Bank of Cyprus Group employs 4.610 staff worldwide. At 30 September 2015, the Group’s Total Assets amounted to €24,2 bn and Total Equity was €3,5 bn.
2
Bank of Cyprus Public Company Ltd (the ‘Bank’ or the ‘Group’) notes the announcements made today by the European Banking Authority (‘EBA’) and the Central Bank of Cyprus regarding the information of the EU-wide Transparency Exercise 2015 and fulfilment of the EBA Board of Supervisors’ decision. Background 2015 EU-wide Transparency Exercise The Board of Supervisors of the EBA decided in its meeting of 24 February 2015 to carry out a Transparency Exercise in 2015. In its April meeting, the Board of Supervisors agreed on the form and scope of the transparency exercise to be conducted in September - November 2015 to assure a sufficient and appropriate level of information to market participants. A testing phase was carried out with participating banks between May and July 2015 in order to design the process and templates. The data collection relies as much as possible on the information reported to the EBA on a regular basis through the supervisory reporting framework (FINREP, COREP) and most of the templates were centrally filled in by the EBA and sent afterwards for verification by banks and supervisors. Banks had the chance to correct any errors detected and to resubmit correct data through the regular COREP/FINREP reporting channels. The only exception to that process covers the templates on Sovereign Exposures and Leverage Ratio which banks had to fill-in by themselves.
Round_3
Master_version_2015 TRA Templates 26102015Bank Name Bank of Cyprus Public Company Limited
OWN FUNDS 3,233 3,237 CA1 {1} Articles 4(118) and 72 of CRR
COMMON EQUITY TIER 1 CAPITAL (net of deductions and after applying
transitional adjustments)3,191 3,205 CA1 {1.1.1} Article 50 of CRR
Capital instruments eligible as CET1 Capital (including share premium and net own capital
instruments)1,380 1,405 CA1 {1.1.1.1} Articles 26(1) points (a) and (b), 27 to 29, 36(1) point (f) and 42 of CRR
Retained earnings -144 -133 CA1 {1.1.1.2} Articles 26(1) point (c), 26(2) and 36 (1) points (a) and (l) of CRR
Accumulated other comprehensive income 0 0 CA1 {1.1.1.3} Articles 4(100), 26(1) point (d) and 36 (1) point (l) of CRR
Other Reserves 1,980 1,968 CA1 {1.1.1.4} Articles 4(117) and 26(1) point (e) of CRR
Funds for general banking risk 0 0 CA1 {1.1.1.5} Articles 4(112), 26(1) point (f) and 36 (1) point (l) of CRR
Minority interest given recognition in CET1 capital -7 -6 CA1 {1.1.1.7} Article 84 of CRR
Adjustments to CET1 due to prudential filters -2 0 CA1 {1.1.1.9} Articles 32 to 35 and 36 (1) point (l) of CRR
(-) Intangible assets (including Goodwill) -16 -16 CA1 {1.1.1.10 + 1.1.1.11}Articles 4(113), 36(1) point (b) and 37 of CRR. Articles 4(115), 36(1) point (b) and 37 point (a) of
CCR
(-) DTAs that rely on future profitability and do not arise from temporary differences net of
associated DTLs 0 0 CA1 {1.1.1.12} Articles 36(1) point (c) and 38 of CRR
(-) IRB shortfall of credit risk adjustments to expected losses 0 0 CA1 {1.1.1.13} Articles 36(1) point (d), 40 and 159 of CRR
(-) Defined benefit pension fund assets 0 0 CA1 {1.1.1.14} Articles 4(109), 36(1) point (e) and 41 of CRR
(-) Reciprocal cross holdings in CET1 Capital 0 0 CA1 {1.1.1.15} Articles 4(122), 36(1) point (g) and 44 of CRR
(-) Excess deduction from AT1 items over AT1 Capital 0 0 CA1 {1.1.1.16} Article 36(1) point (j) of CRR
(-) Deductions related to assets which can alternatively be subject to a 1.250% risk weight 0 0 CA1 {1.1.1.17 to 1.1.1.21}
Articles 4(36), 36(1) point (k) (i) and 89 to 91 of CRR; Articles 36(1) point (k) (ii), 243(1) point (b),
244(1) point (b) and 258 of CRR; Articles 36(1) point k) (iii) and 379(3) of CRR; Articles 36(1) point
k) (iv) and 153(8) of CRR and Articles 36(1) point k) (v) and 155(4) of CRR.
Of which: from securitisation positions (-) 0 0 CA1 {1.1.1.18} Articles 36(1) point (k) (ii), 243(1) point (b), 244(1) point (b) and 258 of CRR
(-) Holdings of CET1 capital instruments of financial sector entities where the institiution does
not have a significant investment0 0 CA1 {1.1.1.22} Articles 4(27), 36(1) point (h); 43 to 46, 49 (2) and (3) and 79 of CRR
(-) Deductible DTAs that rely on future profitability and arise from temporary differences 0 0 CA1 {1.1.1.23} Articles 36(1) point (c) and 38; Articles 48(1) point (a) and 48(2) of CRR
(-) Holdings of CET1 capital instruments of financial sector entities where the institiution has a
significant investment0 -13 CA1 {1.1.1.24} Articles 4(27); 36(1) point (i); 43, 45; 47; 48(1) point (b); 49(1) to (3) and 79 of CRR
(-) Amount exceding the 17.65% threshold 0 0 CA1 {1.1.1.25} Article 470 of CRR
Other CET1 capital elements and deductions 0 0CA1 {1.1.1.27} + CA1
Other Tier 2 Capital components and deductions (after transitional adjustments) 42 31CA1 {1.2} - (CA1 {1.2.1} +
CA1 {1.2.2} + CA1 {1.2.3} +
CA1 {1.2.4})
TOTAL RISK EXPOSURE AMOUNT 22,715 21,527 CA2 {1} Articles 92(3), 95, 96 and 98 of CRR
Common Equity Tier 1 Capital ratio 14.05% 14.89% CA3 {1} -
Tier 1 Capital ratio 14.05% 14.89% CA3 {3} -
Total Capital ratio 14.23% 15.04% CA3 {5} -
(mln EUR)
as of
31/12/2014
as of
30/06/2015
Risk exposure amounts for credit risk 20,544 19,385
Risk exposure amount for securitisation and re-securitisations in the banking book 0 0
Risk exposure amount for contributions to the default fund of a CCP 0 0
Risk exposure amount Other credit risk 20,544 19,385
Risk exposure amount for position, foreign exchange and commodities (Market risk) 5 16
of which: Risk exposure amount for securitisation and re-securitisations in the trading book 1 0 0
Risk exposure amount for Credit Valuation Adjustment 81 41
Risk exposure amount for operational risk 2,085 2,085
Other risk exposure amounts 0 0
Total Risk Exposure Amount 22,715 21,527
(1) May include hedges, which are not securitisation positions, as per Article 338.3 of CRR
2015 EU-wide Transparency Exercise
Risk exposure amounts
Bank of Cyprus Public Company Limited
201412 201506
(mln EUR)
Interest income 1,336 594
Of which debt securities income 194 69
Of which loans and advances income 1,131 522
Interest expenses 369 155
(Of which deposits expenses) 342 134
(Of which debt securities issued expenses) 0 0
(Expenses on share capital repayable on demand) 0 0
Dividend income 16 0
Net Fee and commission income 153 81
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, and of non financial assets, net 209 271
Gains or (-) losses on financial assets and liabilities held for trading, net 13 -13
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net 2 0
Gains or (-) losses from hedge accounting, net -1 -1
Exchange differences [gain or (-) loss], net -10 20
Net other operating income /(expenses) -17 -23
TOTAL OPERATING INCOME, NET 1,331 775
(Administrative expenses) 390 187
(Depreciation) 21 9
(Provisions or (-) reversal of provisions) 97 -1
(Commitments and guarantees given) 86 -3
(Other provisions) 11 2
Of which pending legal issues and tax litigation1 -24
Of which restructuring1 0
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) 636 492
(Loans and receivables) 580 460
(Held to maturity investments, AFS assets and financial assets measured at cost) 56 31
(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates and on non-financial assets) 61 0
(of which Goodwill) 0 0
Negative goodwill recognised in profit or loss 0 0
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates -5 0
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations 0 0
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS 121 89
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS 113 81
Profit or (-) loss after tax from discontinued operations -478 -41
PROFIT OR (-) LOSS FOR THE YEAR -364 40
Of which attributable to owners of the parent -304 48 (1)
Other exposures 1,564 1,564 1,778 1,470 1,470 1,716
Standardised Total 36,715 25,639 20,544 7,811 35,532 23,962 19,385 8,282
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
1
Central governments or central banks 2,330 2,391 0 1,459 1,518 0
Regional governments or local authorities 82 8 2 78 6 1
Public sector entities 41 40 0 42 37 0
Multilateral Development Banks 3 3 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 12 43 16 20 27 8
Corporates 3,904 2,434 2,403 3,069 1,971 1,947
of which: SME 1,591 1,122 1,091 1,572 958 934
Retail 2,833 1,797 1,288 3,049 1,736 1,241
of which: SME 676 340 194 866 342 195
Secured by mortgages on immovable property 3,702 3,582 1,402 4,026 3,888 1,526
Other exposures 1,291 1,291 1,554 1,107 1,107 1,395
Standardised Total2 6,671 6,917
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
2
Central governments or central banks 473 470 0 327 327 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 430 357 82 269 269 63
Corporates 85 84 81 275 260 250
of which: SME 38 34 31 249 235 226
Retail 181 158 109 283 248 160
of which: SME 65 53 30 168 145 83
Secured by mortgages on immovable property 187 181 63 542 528 160
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
3
Central governments or central banks 40 40 20 23 23 23
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 26 26 5 82 82 28
Corporates 434 239 229 464 232 223
of which: SME 396 229 214 407 194 185
Retail 350 306 203 312 248 146
of which: SME 165 151 86 283 223 127
Secured by mortgages on immovable property 96 92 29 101 92 29
of which: SME 41 38 10 50 42 11
Exposures in default 309 88 92 220 365 88 98 276
Items associated with particularly high risk 25 15 22 29 10 15
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
Risk exposure
amount
Value
adjustments and
provisions2
RUSSIAN
FEDERATION
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
UNITED KINGDOM
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
CYPRUS
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Value
adjustments and
provisions
Consolidated data
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisionsOriginal Exposure
1 Exposure
Value1
Risk exposure
amount
4
Central governments or central banks 2 2 0 1 1 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 0 0 0 1 2 1
Corporates 101 94 93 93 95 94
of which: SME 101 94 93 93 95 94
Retail 24 4 3 6 4 3
of which: SME 24 4 2 4 3 2
Secured by mortgages on immovable property 4 4 1 3 3 1
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
5
Central governments or central banks 0 0 0 35 35 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 43 43 11 0 0 0
Corporates 229 93 93 200 99 99
of which: SME 22 15 15 4 1 0
Retail 4 2 2 6 2 2
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 4 3 1 21 16 7
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
6
Central governments or central banks 489 489 0 487 487 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 131 129 26 8 8 2
Corporates 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Retail 1 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 1 1 0 1 1 0
of which: SME 0 0 0 0 0 0
Exposures in default 0 0 0 0 0 0 0 0
Items associated with particularly high risk 4 1 2 4 1 2
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
7
Central governments or central banks 46 59 0 46 46 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 303 288 60 239 239 51
Corporates 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Retail 1 1 1 1 0 0
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 1 1 0 1 1 0
of which: SME 0 0 0 0 0 0
Exposures in default 1 0 0 0 0 0 0 0
Items associated with particularly high risk 0 0 0 0 0 0
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
Risk exposure
amount
Value
adjustments and
provisions2
GERMANY
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
FRANCE
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
GREECE
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
ROMANIA
Standardised Approach
As of 31/12/2014 As of 30/06/2015
Original Exposure1
Exposure
Value1
Risk exposure
amount
Value
adjustments and
provisions2
Original Exposure1
Exposure
Value1
Standardised Approach
As of 31/12/2014 As of 30/06/2015
8
Central governments or central banks 0 0 0 0 0 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 0 0 0 0 0 0
Corporates 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Retail 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Exposures in default 0 0 0 0 0 0 0 0
Items associated with particularly high risk 0 0 0 0 0 0
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
9
Central governments or central banks 0 0 0 0 0 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 0 0 0 0 0 0
Corporates 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Retail 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Exposures in default 0 0 0 0 0 0 0 0
Items associated with particularly high risk 0 0 0 0 0 0
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
10
Central governments or central banks 0 0 0 0 0 0
Regional governments or local authorities 0 0 0 0 0 0
Public sector entities 0 0 0 0 0 0
Multilateral Development Banks 0 0 0 0 0 0
International Organisations 0 0 0 0 0 0
Institutions 0 0 0 0 0 0
Corporates 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Retail 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Secured by mortgages on immovable property 0 0 0 0 0 0
of which: SME 0 0 0 0 0 0
Exposures in default 0 0 0 0 0 0 0 0
Items associated with particularly high risk 0 0 0 0 0 0
Covered bonds 0 0 0 0 0 0
Claims on institutions and corporates with a ST credit assessment 0 0 0 0 0 0
(1) Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
(2) Total value adjustments and provisions per country of counterparty does not include Securistisation exposures
Retail - Secured on real estate property 0 0 0 0 0 0 0 0
Retail - Secured on real estate property - Of Which: SME 0 0 0 0 0 0 0 0
Retail - Secured on real estate property - Of Which: non-SME 0 0 0 0 0 0 0 0
Retail - Qualifying Revolving 0 0 0 0 0 0 0 0
Retail - Other Retail 0 0 0 0 0 0 0 0
Retail - Other Retail - Of Which: SME 0 0 0 0 0 0 0 0
Retail - Other Retail - Of Which: non-SME 0 0 0 0 0 0 0 0
Equity 0 0
Securitisation 0 0 0 0 0 0 0 0
Other non credit-obligation assets 0 0
IRB Total 0 0 (1)
Original exposure, unlike Exposure value, is reported before taking into account any effect due to credit conversion factors or credit risk mitigation techniques (e.g. substitution effects).
Notes and definitions(1) The exposures reported cover only exposures to central, regional and local governments on immediate borrower basis, and do not include exposures to other counterparts with full or partial government guarantees (2) The banks disclose the exposures in the "Financial assets held for trading" portfolio after offsetting the cash short positions having the same maturities. (3) The exposures reported include the positions towards counterparts (other than sovereign) on sovereign credit risk (i.e. CDS, financial guarantees) booked in all the accounting portfolio (on-off balance sheet). Irrespective of the denomination and or accounting classification of the positions the economic substance over the form must be used as a criteria for the identification of the exposures to be included in this column. This item does not include exposures to counterparts (other than sovereign) with full or partial government guarantees by central, regional and local governments
Notes and definitions(1) The exposures reported cover only exposures to central, regional and local governments on immediate borrower basis, and do not include exposures to other counterparts with full or partial government guarantees (2) The banks disclose the exposures in the "Financial assets held for trading" portfolio after offsetting the cash short positions having the same maturities. (3) The exposures reported include the positions towards counterparts (other than sovereign) on sovereign credit risk (i.e. CDS, financial guarantees) booked in all the accounting portfolio (on-off balance sheet). Irrespective of the denomination and or accounting classification of the positions the economic substance over the form must be used as a criteria for the identification of the exposures to be included in this column. This item does not include exposures to counterparts (other than sovereign) with full or partial government guarantees by central, regional and local governments
1 For the definition of non-performing exposures please refer to COMMISSION IMPLEMENTING REGULATION (EU) 2015/227 of 9 January 2015, ANNEX V, Part 2-Template related instructions, subtitle 29
2 Insitutions report here collective allowances for incurrred but not reported losses (instruments at amortised cost) and changes in fair value of performing exposures due to credit risk and provisions (instruments at fair value other than HFT)
3 Insitutions report here specific allowances for financial assets, individually and collectively estimated (instruments at amortised cost) and changes in fair value of NPE due to credit risk and provisions (instruments at fair value other than HFT)
On non-performing
exposures3
Of which
performing but
past due >30
days and <=90
days
Of which non-performing1
On performing
exposures2
On non-performing
exposures3
Collaterals and
financial guarantees
received on non-
performing
exposures
Gross carrying amount
Accumulated impairment, accumulated
changes in fair value due to credit risk and
provisions
Collaterals and
financial guarantees
received on non-
performing
exposures
Gross carrying amount
Accumulated impairment, accumulated
changes in fair value due to credit risk and
provisions4
Of which
performing but
past due >30
days and <=90
days
Of which non-performing1
On performing
exposures2
2015 EU-wide Transparency Exercise
Information on performing and non-performing exposures
DEBT INSTRUMENTS other than HFT 7,656 6,293 1,130 1,120 6,312 9,030 6,752 1,417 1,359 7,870
Loan commitments given 46 41 4 3 1 54 40 3 3 2
1 For the definition of forborne exposures please refer to COMMISSION IMPLEMENTING REGULATION (EU) 2015/227 of 9 January 2015, ANNEX V, Part 2-Template related instructions, subtitle 30
Collateral and financial
guarantees received on
exposures with
forbearance measures
Of which non-
performing exposures
with forbearance
measures
Of which on non-
performing exposures
with forbearance
measures
Of which non-
performing exposures
with forbearance
measures
Of which on non-
performing exposures
with forbearance
measures
Gross carrying amount of exposures with
forbearance measures
Accumulated impairment, accumulated
changes in fair value due to credit risk and
provisions for exposures with forbearance
measures Collateral and financial
guarantees received on
exposures with
forbearance measures
Gross carrying amount of exposures with
forbearance measures
Accumulated impairment, accumulated
changes in fair value due to credit risk and
provisions for exposures with forbearance
measures2
2015 EU-wide Transparency Exercise
Forborne Exposures
Bank of Cyprus Public Company Limited
As of 31/12/2014 As of 30/06/2015
201412 201506
(mln EUR, %)As of
31/12/2014
As of
30/06/2015
Disclosure
Template CodeREGULATION
A Tier 1 capital 3,191 3,205 LRCom {20}
B Total leverage ratio exposures 26,721 24,876 LRCom {21}
C Leverage ratio 11.94% 12.89% A/B
2015 EU-wide Transparency ExerciseLeverage ratio
Bank of Cyprus Public Company Limited
Article 429 of the CRR; Delegated Regulation (EU) 2015/62 of 10 October 2014 amending
CRR
201412 201412 201506 201506
(mln EUR, %)Carrying amount
Maximum amount of the
collateral that can be
considered1
Carrying amount
Maximum amount of the
collateral that can be
considered1
Loans and advances 14,620 14,432 16,242 15,536
of which: Other financial corporations 696 614 393 352
of which: Non-financial corporations 8,291 8,220 9,204 8,900
of which: Households 5,631 5,598 6,633 6,284
1This column includes information only on immovable property collaterals. In accordance with the ITS on supervisory reporting, the sum of the amounts of the collateral shall not exceed the carrying amount of the related loan.
Mortgage loans
[Loans collateralized by immovable property]
Mortgage loans
[Loans collateralized by immovable property]
2015 EU-wide Transparency ExerciseInformation on collaterals: Mortgage loans