July September Banks in Bulgaria BULGARIAN NATIONAL BANK

July September 213

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July September 213 Banks in Bulgaria BULGARIAN NATIONAL BANK

2Banks in Bulgaria July September 213 Bulgarian National Bank, 213 ISSN 1313-4388 This issue includes materials and data received by 4 November 213 (Sections II V) and by 27 December 213 (Section I). The contents of the Banks in Bulgaria quarterly bulletin may be quoted or reproduced without further permission. Due acknowledgment is requested. Elements of the 1999 issue banknote with a nominal value of 1 levs are used in cover design. Published by the Bulgarian National Bank Banking Supervision Department 1, Knyaz Alexander I Square, 1 Sofia Tel.: (+359 2) 9145 1351, 9145 129, 9145 1231 Website: www.bnb.bg

CONTENTS 3 I. State of the Banking System (Third quarter of 213)... 5 II. Methodological Notes... 17 III. Banking Supervision Regulation... 19 IV. Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group... 23 Banks in Bulgaria July September 213 V. Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks... 53

4Banks in Bulgaria July September 213 Abbreviations BGN The Abbreviation of the Redenominated lev BNB Bulgarian National Bank Core ROA Core Return on Assets HHI Herfindahl-Hirschman Index (Market Concentration Index) ROA Return on Assets ROE Return on Equity RWA Risk-weighted Assets

I. State of the Banking System (third quarter of 213) 5 1. The Banking System: Structure and Trends... 7 1.1. Dynamics by Bank Group... 7 1.2. Structural Changes in the Banking System Balance Sheet... 8 1.3. Credit Operations... 9 1.4. Attracted Funds... 1 1.5. Balance Sheet Equity... 11 2. Banking System Risk Profile... 12 3. Developments in Major Risks to the Banking System... 12 3.1. Asset Quality... 12 3.2. Effects on Earnings... 13 3.3. Capital s Ability to Absorb Shocks... 15 3.4. Capacity to Meet Liquidity Pressure... 15 Banks in Bulgaria July September 213

7 Domestic banks reported another consecutive quarter of improved market position 1. The Banking System: Structure and Trends 1.1. Dynamics by Bank Group The July September 213 period credit institutions reported divergent monthly developments in individual balance sheet items. Credit portfolio growth rate remained almost unchanged compared with the previous quarter with alternating months of growth and decline (excluding house mortgage loans). The reported quarterly growth of attracted funds of 2.2 per cent was higher compared with the previous two quarters and significantly above that in the corresponding period of 212 (.4 per cent). By end-september banking assets totalled BGN 84.8 billion going up 2. per cent (BGN 1.6 billion). Banks with mainly Bulgarian equity contributed most to this, reporting 3.5 per cent growth (BGN 783 million). Domestic banks increased their market shares to 27.7 per cent reporting a decrease in the share of EU subsidiary banks of.4 percentage points to 64.5 per cent 1. The market positions of EU foreign bank branches and non-eu banks and bank branches remained relatively unchanged at 5.6 per cent, 1.4 per cent and.8 per cent respectively. State of the Banking System Chart 1 Market Shares of Domestic and Foreign Banks (%) Note: The sum total may not add up to 1 per cent due to rounding. 1 The acquisition of 1 per cent of the shares of MKB Unionbank EAD by First Investment Bank AD was approved by Ordinance of the Deputy Governor of the BNB responsible for Banking Supervision of 18 September 213. Over the third quarter of 213 MKB Union Bank remained part of the group of EU subsidiary banks as its actual acquisition is still pending.

8Banks in Bulgaria July September 213 1.2. Structural Changes in the Banking System Balance Sheet Maturing Bulgarian securities contributed to the decline in investment therein The most significant absolute and relative growth was reported by cash (up BGN 993 million or 11.4 per cent) which contributed to the increase in their share in assets to 11.4 per cent. Securities portfolios contracted by BGN 192 million reflecting the fall in held-for-trading and available-for-sale debt instruments. By the end of September the amount of investment in Bulgarian government securities was BGN 426 million lower than in June 213. At the same time, debt instruments of foreign issuers increased by BGN 239 million. More than two thirds of this growth came from zero per cent credit risk weight issuers. These developments resulted in a change in the structure of debt instruments as the share of resident issuers securities declined to 57.7 per cent (compared with 6.8 per cent in June). Chart 2 Structure of Bank Assets as of 3 September 213 Note: The sum total may not add up to 1 per cent due to rounding. The share of resources attracted from nonresidents continued to decline Attracted funds from residents went up BGN 2. billion due to the growth in deposits from institutions other than credit institutions. Attracted funds from non-residents continued to decline steadily reporting an overall decrease of BGN 386 million. Hence, the share of funds from non-residents dropped to 17.4 per cent. The high growth rate in attracted funds from institutions other than credit institutions (6. per cent on a quarterly basis), the share of deposits from individuals and households declined to 51.8 per cent and that of credit institutions to 13. per cent and the share of funds from institutions other than credit institutions reached 32.3 per cent respectively.

9 Chart 3 Structure of Attracted Funds as of 3 September 213 State of the Banking System Note: The sum total may not add up to 1 per cent due to rounding. 1.3. Credit Operations The currency structure of credit portfolio changed further The rate of increase in gross loans (excluding loans to credit institutions) was similar to that observed in the second quarter:.2 per cent (BGN 113 million). Over the review quarter corporate and consumer loans reported slight volatility, mortgage loans sustained the trend observed since early 213, reporting a quarter-on-quarter decline. The currency structure of credit portfolio changed further. Euro-denominated loans to corporations dropped by BGN 129 million while lev-denominated ones picked up BGN 265 million. The same trend was observed also in mortgage and consumer loans in euro which reported an overall decline of BGN 15 million, while those in levs increased by BGN 123 million. Claims from central governments and non-credit institutions reported similar dynamics 2. The trend observed in corporate loans in the previous two quarter continued and between July and September they grew by BGN 134 million. Retail exposures declined by BGN 19 million on end-june due to the new consecutive quarterly fall in mortgage loans of BGN 44 million. Over the review quarter consumer loans picked up by BGN 25 million as their growth in July and September offset the observed reduction. 2 Since the start of 213 gross loans (excluding loans to credit institutions) in levs went up BGN 1.2 billion and those in euro decreased by BGN 1.3 billion. The other currencies reported weak growth (up BGN 57 million).

1 Banks in Bulgaria July September 213 Claims from central governments and non-credit institutions reported diverse dynamics. However, their amount did not change significantly as compared to the end of June. Investment in credit institutions increased (BGN 834 million) as a result of the growth in investment from non-residents. The growth in the share of placements in credit institutions denominated in currencies other than euro, and the overall fall in the amount of loans in euro changed somewhat the currency structure of gross loans and advances. By the end of September the share of gross loans and advances in other currencies went up to 5.2 per cent and that in loans in euro contracted 58.9 per cent, while that in levs remained unchanged at 35.9 per cent. Chart 4 Quarterly Growth of Gross Loans (Excluding Those to Credit Institutions) (million BGN) Note: Figures in the chart show the overall change in gross loans. The growth in deposits from institutions, other than credit institutions was double that of deposits from households 1.4. Attracted Funds The period saw the most sizeable increase in attracted funds in 213 (up BGN 1.6 billion) driven by the boost in deposits from institutions other than credit institutions. The stable decline in attracted funds from credit institutions continued and by end-september they were BGN 426 million less than in June, largely due to the lower share of funds attracted from non-residents.

11 Funds attracted from institutions other than credit institutions rose by BGN 1.3 billion. Deposits from individuals and households went up BGN 641 million reporting higher growth rate than that observed in the second quarter. Since early 213 the share of attracted funds in levs grew steadily reaching 49. per cent by the close of the review quarter. The euro component of attracted funds fell to 44. per cent, while that of other currencies remained almost unchanged 7. per cent. State of the Banking System Chart 5 Quarterly Growth of Attracted Funds (million BGN) Note: Figures in the chart show the overall change in attracted funds. 1.5. Balance Sheet Equity Over the review quarter balance sheet equity rose by.8 per cent or BGN 89 million to BGN 11.1 billion, with income for the current year contributing most to this growth. The increase in issued capital and premium reserves also contributed positively to this.

12 Banks in Bulgaria July September 213 2. Banking System Risk Profile There were no development dynamics or factors with significant effect on the structure of banks balance sheets or banks revenue centres in the third quarter of 213. The period under review saw no significant changes in the classification structure of loans. Yield boosting remained limited as the share of high yield assets contracted at the backdrop of the still existing low-interest deposit. Capital adequacy remained within stable limits due to the increase in tier one capital. The liquid assets ratio remained below 25 per cent over the review quarter despite of the monthly fluctuations in the amount of liquid assets and the changes in the structure of assets and liabilities. Compared with other EU banking systems, the Bulgarian banking system is in a more favourable position which allows it to adapt easily and at a lower financial cost to the new European financial framework entering into force as of 1 January 214. 3. Developments in Major Risks to the Banking System 3.1. Asset Quality The degree of sensibility to credit risk remained high Credit risk mitigated due to the favourable effect of the write-offs and sales of loans. Classified loans went down.9 per cent over the review quarter. Classified exposures reported higher annual growth rate, although it remained lower compared with September 212 (.6 per cent). Exposures overdue over 9 days (including over 18 days) increased by BGN 96 million (1 per cent) although their growth rate moderated compared with the previous two quarters. By the end of September the share of the two highest risk categories was 1.79 per cent after the impairment costs made in net loans 3 (excluding loans to credit institutions). Provisioning buffers in the banking system increased. The coverage ratio of exposures past due over 9 days (including also those classified as loss) improved. All available buffers in the system (impairment costs, specific provisions for credit risk and capital surplus) provided almost full cover of gross non-performing loans reaching 99.8 per cent of their amount by the end of September. 3 The amount of net non-performing loans past due over 9 days is calculated by subtracting impairment costs from their gross value.

13 Chart 6 Share of Net Non-performing Loans in Net Loans (Excluding Those to Credit Institutions) (%) State of the Banking System The quality of placements (claims on credit institutions) remained good. Investment in non-resident institutions comprised 79.1 per cent (of which 64. per cent in entities from the group) of the total amount of bank claims (BGN 8.7 billion). The growth in foreign issuers securities continued and by the end of September they comprised 41.2 per cent in the total portfolio of debt and equity instruments (compared with 38.1 as of June). The role of investment in Bulgarian government securities decreased to 51.9 per cent of the total amount and the share of equity instruments remained unchanged (2.7 per cent of the total amount of acquired securities). 3.2. Effects on Earnings Yield developments remained unchanged Banks ability to generate profit from core operations remained almost unchanged. In the first nine months of 213 the credit portfolio decreased and attracted funds continued to grow. Securities portfolio growth rate doubled compared with the same period of the prior year while these securities interest income increased slightly. The rate of decline in net interest income moderated on an annual basis. At the same time, realised net income from financial instruments was low. The fall in net interest income and income from financial instruments could not be fully offset from the rise in net income from fees and commissions and in operating and other net income reported in the review quarter.

14 Banks in Bulgaria July September 213 Total realised gains of the banking system came to BGN 466 million by end-september 212: down BGN 37 million compared with the corresponding period of the previous year. The growth in assets and the lower financial result compared with the same period of the prior year were the factors behind the decrease in ROA from.85 per cent to.75 per cent. Chart 7 Earnings Indicators (%) (%) As regards the structure of operating income, the share of net interest income contracted further at the expense of the higher weight of net income from fees and commissions, as well as from operating and other net income. Despite the higher annual growth rate in securities portfolios, interest income increased slightly compared with the January September 212 period. The period saw high annual rate of increase in attracted funds. These developments contributed to the fall in the net interest margin from 3.62 per cent to 3.32 per cent. Interest income dropped by BGN 169 million between September 212 and September 213 largely due to the lower interest income from loans, receivables and held-to-maturity investments. Interest expenditure decreased by BGN 82 million, contributing to the fall in the price of interest liberalities from 3.27 per cent in September 212 to 2.93 per cent in September 213. By end-september impairment costs were BGN 75 million or BGN 76 million less compared with the first nine months of the previous year. The impairment costs to net interest income ratio improved slightly to 39.95 per cent (42.3 per cent in September 212).

15 Tier one capital increased and capital requirements remained unchanged 3.3. Capital s Ability to Absorb Shocks Over the review period tier one capital (before deductions) increased by.9 per cent (BGN 92 million). The increase in registered capital and premium reserve contributed positively to this. Audited profit for the current year increased while unaudited profit decreased. Hybrid instruments also had a positive contribution. The structure of the capital requirements for the different types of risk (credit, market and operational) remained unchanged. The share of credit risk in total capital requirements remained 58.2 per cent and operational risk retained its weight of 7.7 per cent. Positioning, foreign exchange and commodity risk (market risk) accounted for less than 1 per cent (.7 per cent), reporting a slight decline due to the fall in debt instruments. Total capital adequacy of the banking system reported a slight fall to 16.89 per cent from 16.96 per cent. Meanwhile, the increase in primary capital ensured adequate tier one capital of 15.6 per cent. The capital surplus in the banking system remained practically unchanged. State of the Banking System Chart 8 Selected Capital Indicators (%) (%) 3.4. Capacity to Meet Liquidity Pressure By the end of September the liquidity position of the banking system remained at favourable level. Over the review quarter cash reported the most sizeable absolute growth.

16 Banks in Bulgaria July September 213 No significant changes occurred in the liquidity position of the system as a result of attracted funds dynamics The share of placements in assets increased on June 213. At the same time the amount of resources attracted from credit institutions (mainly entities from the group) declined further. By the end of September the liquid assets were BGN 19.3 billion, or BGN 765 million more than in June 213. The review quarter saw changes in the structure of liquid assets reflecting, on the one hand, higher individual and household deposits and deposits from institutions other than credit institutions and, on the other hand, the resource received from matured Bulgarian government securities. The main portion of these funds was transformed in cash and claims on credit institutions. The amount of liabilities (outflow) 4 increased by BGN 1.6 billion (2.2 per cent), but the growth rate was lower than that of liquid assets (4.1 per cent). As a result, the liquid assets ratio improved to 26.4 per cent (against 25.9 per cent in June). The ratio of gross loans (excluding those to credit institutions) to attracted funds (excluding those from credit institutions) declined to 94.3 per cent as a result of the faster growth in deposits over the review quarter. Chart 9 Selected Liquidity Indicators (%) (%) 4 As specified in Ordinance No 11 of the BNB.

II. Methodological Notes 17 1. Data on individual banks are based on official quarterly reports presented by banks to the BNB. 2. A bank passport includes basic information on the structure of shareholder capital and management, which reflect the current state at the time of preparing the bulletin. Data on major items of the balance sheet and income statement are based on relevant total lines. 3. Banks are grouped by the Banking Supervision Department with a view to highlighting banking system developments. The group classification of banks does not imply elements of rating and it should not be interpreted as a financial performance evaluation. The position of the banks in individual groups depends on the amount of their assets and changes at the end of each reporting period. The first group consists of the five largest banks on the basis of their total assets in the reporting period, the second group includes the other Bulgarian banks and the third group comprises foreign bank branches in Bulgaria. Group I: Group II: UniCredit Bulbank DSK Bank First Investment Bank United Bulgarian Bank Corporate Commercial Bank Raiffeisenbank (Bulgaria) Eurobank Bulgaria Société Générale Expressbank Central Cooperative Bank Piraeus Bank Bulgaria Cibank Allianz Bank Bulgaria Bulgarian Development Bank Investbank, MKB Unionbank ProCredit Bank (Bulgaria) Municipal Bank International Asset Bank Bulgarian-American Credit Bank D Commerce Bank Crédit Agricole Bulgaria Tokuda Bank TBI Bank Texim Bank Group III: Alpha Bank Bulgaria Branch Citibank N.A. Sofia Branch ING Bank N.V. Sofia Branch BNP Parisbas S.A. Sofia Branch T.C. Ziraat Bank Sofia Branch IŞBANK GmbH Sofia Branch Banks in Bulgaria July September 213

III. Banking Supervision Regulation 19 Capital Adequacy of Banks as of 3 September 213 (under Ordinance No. 8 of the BNB)... 21 Liquidity of Banks as of 3 September 213 (under Ordinance No. 11 of the BNB)... 22 Banks in Bulgaria July September 213

21 CAPITAL ADEQUACY OF BANKS AS OF 3 SEPTEMBER 213 (under Ordinance No. 8 of the BNB) TOTAL OWN FUNDS FOR SOLVENCY PURPOSES* Original own funds Eligible capital Eligible reserves Audited profit for the current year Funds for general banking risks (-) Intangible assets Additional own funds Core additional own funds Hybrid instruments Revaluation reserves (on bank premises) Securities of indeterminate duration and other instruments Supplementary additional own funds Fixed-term cumulative preferential shares Subordinated loan capital (-) Excess on limits for supplementary additional own funds (-) Excess on limits for additional own funds (-) DEDUCTIONS FROM ORIGINAL AND ADDITIONAL OWN FUNDS of which: (-) from original own funds of which: (-) from additional own funds Specific provisions for credit risk in case of use of the standardized approach TOTAL ORIGINAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES* TOTAL ADDITIONAL OWN FUNDS FOR GENERAL SOLVENCY PURPOSES* CAPITAL REQUIREMENTS Total capital requirements for credit, counterparty credit and dilution risks and free deliveries Settlement/delivery risk Total capital requirements for position, foreign exchange and commodity risks Total capital requirements for operational risks (OpR) capital requirements Surplus (+)/deficit (-) of own funds SOLVENCY RATIO (%) ORIGINAL OWN FUNDS SOLVENCY RATIO (%) Group I Group II (BGN ) Banking system 5 84 17 4 237 427 9 321 534 5 157 16 5 195 489 1 352 55 917 466 3 377 565 4 295 31 3 448 2 1 82 453 5 268 473 49 422 49 422 741 727 35 87 776 814-67 547-9 723-158 27 935 99 78 548 1 716 457 326 473 328 135 654 68 217 97 217 97 232 593 49 429 282 22 93 88 61 69 155 489 69 436 452 413 1 61 849 69 436 452 413 1 61 849-1 8 818-1 738 61-2 747 428-621 782-1 114 528-1 736 31-387 36-624 82-1 11 118-822 31-1 512 475-2 334 776 4 535 234 4 8 961 8 616 195 548 873 156 466 75 339 3 77 19 2 916 173 6 623 192 2 17 667 1 686 68 3 857 347 26 88 22 289 49 169 273 799 235 146 58 945 1 235 673 972 58 2 27 731 1 377 88 1 321 254 2 698 342 16.46 17.44 16.89 14.68 16.79 15.61 Banking Supervision Regulation * Used in capital adequacy ratio calculations. Source: BNB.

22 Banks in Bulgaria July September 213 LIQUIDITY OF BANKS AS OF 3 SEPTEMBER 213 (under Ordinance No. 11 of the BNB) (BGN ) Assets in pawn/ Items Total overdue assets At sight up From 8 days From 1 to From 3 to From 6 to Over of 3 or more to 7 days to 1 month 3 months 6 months 12 months 1 year days Group I Liquid assets Assets, total inflow Liabilities, total outflow Coefficient of liquid assets (%) Coefficient of liquidity by maturity intervals (%) Group II Liquid assets Assets, total inflow Liabilities, total outflow Coefficient of liquid assets (%) Coefficient of liquidity by maturity intervals (%) 8 821 69 1 416 146 35 845 956 4 548 866 9 363 412 2 157 799 2 194 133 2 61 656 4 235 376 2 382 446 36 139 961 3 994 597 3 531 462 5 37 87 3 755 566 6 271 347 13 549 119 24.41 234.4 28.56 116.11 69.39 53.56 115.4 9 328 588 1 675 657 3 948 256 4 764 496 1 898 287 1 752 18 1 448 56 1 869 787 3 393 34 16 351 3 31 334 714 2 841 975 1 714 234 1 7 537 2 184 456 5 91 535 17 81 977 29.77 383.48 556.84 529.77 45.93 189.3 113.59 Group III Liquid assets Assets, total inflow Liabilities, total outflow Coefficient of liquid assets (%) Coefficient of liquidity by maturity intervals (%) Banking system, total Liquid assets Assets, total inflow Liabilities, total outflow Coefficient of liquid assets (%) Coefficient of liquidity by maturity intervals (%) Source: BNB. 1 129 366 1 25 5 113 273 755 1 354 727 117 7 578 351 71 949 331 794 2 919 247 5 567 273 1 287 18 223 162 2 33 139 1 123 543 29 846 69 565 2.29 15.26 2.31 21.82 2.23 9.52 75.23 19 279 563 3 92 828 71 894 225 9 587 117 21 616 426 4 27 517 4 22 54 4 3 392 7 96 474 39 652 993 73 41 948 8 123 59 5 468 858 8 771 546 7 63 565 11 653 728 31 96 661 26.4 266.9 34.86 168.94 133.64 8.33 111.78

IV. Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group 23 Balance Sheet of the Banking System as of 3 September 213... 25 Income Statement of the Banking System... 28 Memorandum Items of the Banking System as of 3 September 213... 3 Balance Sheet of Group I Banks as of 3 September 213... 32 Income Statement of Group I Banks... 35 Memorandum Items of Group I Banks as of 3 September 213... 37 Balance Sheet of Group II Banks as of 3 September 213... 39 Income Statement of Group II Banks... 42 Memorandum Items of Group II Banks as of 3 September 213... 44 Balance Sheet of Group III Banks as of 3 September 213... 46 Income Statement of Group III Banks... 49 Memorandum Items of Group III Banks as of 3 September 213... 51 Banks in Bulgaria July September 213

25 BALANCE SHEET OF THE BANKING SYSTEM AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Derivatives held for trading Equity instruments Debt instruments Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt instruments Loans and advances Available-for-sale financial assets Equity instruments Debt instruments Loans and advances Loans and receivables (including finance leases) Debt instruments Loans and advances Held-to-maturity investments Debt instruments Loans and advances Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Property, plant and equipment Investment property Intangible assets Goodwill intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets Current tax assets Deferred tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS (BGN ) Balance Including sheet value BGN EUR currencies 9 674 593 5 325 925 4 182 971 165 697 1 865 7 553 231 1 48 462 263 314 167 769 42 14 95 898 29 731 68 189 67 289 775 125 1 629 49 443 82 951 789 233 458 598 681 314 524 271 987 12 17 2 273 2 272 1 596 48 312 252 271 986 12 17 4 492 183 1 676 652 2 83 918 731 613 25 41 17 97 25 41 8 733 4 287 142 1 55 745 2 58 517 722 88 63 329 36 21 793 374 38 13 557 3 45 375 1 797 976 5 24 1 792 952 61 531 33 21 788 35 36 337 65 3 45 375 1 534 851 459 469 797 4 278 378 1 534 851 459 469 797 4 278 378 3 627 23 3 64 3 64 3 64 23 23 1 925 451 1 916 989 63 7 859 1 73 226 1 721 764 63 7 859 195 225 195 225 166 761 166 262 499 166 761 166 262 499 339 8 259 995 69 651 9 434 44 124 43 97 14 77 17 577 17 36 14 77 26 547 26 547 558 316 485 939 59 263 13 114 264 819 264 819 84 796 799 33 261 86 46 644 579 4 891 134 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group (continued)

26 Banks in Bulgaria July September 213 (continued) LIABILITIES Deposits from central banks Financial liabilities held for trading Derivatives held for trading Short positions Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds intended for repurchase in short term) financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Restructuring Pending legal issues and tax litigation Pensions and other post-retirement benefit obligations Credit commitments and guarantees Onerous contracts provisions Tax liabilities Current tax liabilities Deferred tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale (BGN ) Balance Including sheet value BGN EUR currencies 134 62 34 614 74 596 25 392 134 62 34 614 74 596 25 392 72 816 113 35 649 231 32 31 857 5 135 25 9 328 833 1 63 625 7 78 883 484 325 6 972 93 34 364 996 21 958 248 4 649 686 448 638 42 71 45 928 1 767 325 86 68 1 68 717 298 387 91 292 26 81 1 14 9 413 3 942 5 471 5 56 1 296 3 76 313 313 4 44 2 333 1 711 91 233 55 621 17 57 18 15 25 846 12 717 8 33 4 799 26 369 26 369 27 84 5 71 8 788 13 36 11 214 1 825 389 53 361 53 291 7 11 494 11 424 7 41 867 41 867 69 46 412 279 168 348 28 419 TOTAL LIABILITIES 73 713 768 36 25 36 32 296 32 5 212 412 (continued)

27 (continued) EQUITY AND MINORITY INTEREST Issued capital Paid-in capital Unpaid capital which has been called up Share premium equity Equity component of financial instruments equity instruments Revaluation reserves and other valuation differences Tangible assets Intangible assets Hedge of net investments in foreign operations (effective portion) Foreign currency translation Cash flow hedges (effective portion) Available-for-sale financial assets Non-current assets or disposal groups held for sale items Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest Revaluation reserves and other valuation differences items TOTAL EQUITY TOTAL LIABILITIES AND EQUITY (BGN ) Balance Including sheet value BGN EUR currencies 3 875 414 3 875 414 3 875 414 3 875 414 419 75 419 75 23 23 23 23 337 332 337 332 34 414 34 414-3 195-3 195 38 583 38 583-2 47-2 47 5 983 922 5 983 922 466 455 466 455 11 83 31 11 83 31 84 796 799 47 288 67 32 296 32 5 212 412 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

28 Banks in Bulgaria July September 213 INCOME STATEMENT OF THE BANKING SYSTEM (September 213) Continuing operations Financial and operating income and expenses Interest income Cash and cash balances with central banks Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting, interest rate risk assets Interest expenses Deposits from central banks Financial liabilities held for trading (if accounted for separately) Financial liabilities designated at fair value through profit or loss (if accounted for separately) Financial liabilities measured at amortised cost Derivatives hedge accounting, interest rate risk liabilities Expenses on share capital repayable on demand Dividend income Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Financial liabilities measured at amortised cost Gains (losses) on financial assets and liabilities held for trading, net Equity instruments and related derivatives Interest rate instruments and related derivatives Foreign exchange trading Credit risk instruments and related derivatives Commodities and related derivatives (including hybrid derivatives) Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Total amount Including (BGN ) BGN EUR currencies 2 713 854 1 457 668 1 216 133 453 3 45 383 1 543 789 1 781 373 125 221 18 18 896 12 426 55 113 12 557 2 59 9 427 1 357 725 13 174 34 546 52 334 16 294 3 26 574 1 476 253 1 647 983 82 338 38 263 11 1 15 486 11 677 1 697 68 1 629 52 37 14 1 1 574 43 776 13 694 444 13 469 4 126 481 33 966 5 679 46 36 1 9 1 528 361 775 584 659 41 93 367 5 474 1 66 4 48 36 29 1 6 8 494 8 342 12 14 11 19 1 23 23 8 154 8 3 12 139 688 89 517 66 146 966 24 264 81 652 57 775 17 774 6 13 44 444 44 444 31 761 31 761 13 37 13 37-647 -647 23 23 81 24 81 24 3 56 3 56-3 491-3 491 72 334 72 334-196 -196 9 33 9 33 7 334 7 334-344 -344 34 21 34 21 3 816 3 816 84 181 84 181 33 99 33 99 (continued)

29 (continued) Continuing operations Administration costs Staff expenses General and administrative expenses Depreciation Property, plant and equipment Investment properties Intangible assets (other than goodwill) Provisions Impairment Impairment on financial assets not measured at fair value through profit or loss Financial assets measured at cost (unquoted equity) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Impairment on non-financial assets Property, plant and equipment Investment properties Goodwill Intangible assets (other than goodwill) Investments in associates and joint ventures accounted for using the equity method Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount 1 287 27 542 825 744 22 153 811 114 498 3 446 35 867 11 52 749 566 747 159 5 776 741 383 2 47 87 1 52 1 268 5 844 1 135 518 927 52 472 466 455 466 455 466 455 (BGN ) Including BGN EUR currencies Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

3 Banks in Bulgaria July September 213 MEMORANDUM ITEMS OF THE BANKING SYSTEM AS OF 3 SEPTEMBER 213 Equity instruments incl. credit institutions Debt instruments Domestic debt instruments Government securities Municipal securities Credit institutions issuers Foreign debt instruments Issuers qualified for a % risk weight for credit risk under Chapter 4 Standardised Approach, Part 2 of Ordinance No. 8 Credit institutions issuers Investments in associates, subsidiaries and joint ventures (accounted under the equity method including goodwill) incl. credit institutions Compensation certificates Total BGN Including EUR currencies (BGN ) Dividend income/ Interest income 275 421 24 386 26 177 8 858 8 494 4 67 4 342 55 21 12 9 845 426 2 726 292 5 872 248 1 246 886 21 579 5 676 381 2 76 844 2 5 98 964 439 151 145 5 253 137 2 686 798 1 61 9 964 439 131 492 71 79 8 884 62 96 1 752 32 27 32 27 1 36 319 184 11 162 38 22 16 595 4 169 45 19 448 3 867 15 282 447 5 434 741 755 739 52 2 235 6 397 753 266 683 588 142 164 441 6 448 2 674 24 18 765 2 539 488 115 771 37 589 339 8 259 995 69 651 9 434 79 7 69 636 9 434 82 82 Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total BGN (BGN ) Including Impairment Interest income EUR currencies 66 426 918 23 843 83 39 14 966 3 478 869 4 895 588 3 197 87 244 149 186 918 57 231 2 623 8 886 8 673 365 1 849 995 4 868 24 1 955 166 254 6 216 97 235 332 793 614 983 22 459 19 246 33 427 38 179 868 1 474 261 26 427 175 1 278 432 3 282 981 1 837 659 18 359 31 1 999 116 7 137 373 222 812 1 59 484 1 257 682 9 323 247 4 8 733 5 188 362 126 152 69 253 58 769 9 36 54 6 99 383 1 949 11 96 66 9 231 748 913 (continued)

31 (continued) Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Loans and advances Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total BGN Including EUR currencies (BGN ) Interest expenses 72 816 113 35 649 24 32 31 848 5 135 25 1 528 47 9 448 569 1 132 778 7 83 452 485 339 92 239 4 28 55 558 82 3 41 616 428 69 3 534 2 481 543 29 887 2 224 791 46 865 4 77 341 529 3 388 311 141 9 819 2 596 992 333 683 2 252 94 1 45 47 89 23 543 157 14 568 142 7 461 225 1 513 79 341 678 22 914 167 14 517 25 7 15 562 1 291 4 315 35 43 2 618 352 2 266 1 754 68 372 5 585 335 397 222 39 24 531 37 725 314 19 822 258 14 767 16 3 135 896 1 29 477 1 544 971 86 68 1 458 363 38 447 554 12 39 454 514 648 26 566 (BGN ) Specific provi- Impairment sions for credit Gross value prior to impairment (under risk (deduc- IAS 39) tions from capital base) Total Standard Watch Non-performing Loss Total Total 66 426 918 52 732 113 3 747 58 1 449 924 8 497 31 4 895 588 2 334 776 244 149 24 978 1 676 1 495 2 623 5 8 673 365 8 673 365 254 97 235 933 725 4 74 861 3 945 19 246 9 847 38 179 868 27 98 563 2 88 58 1 132 274 6 33 523 3 282 981 2 68 499 18 359 31 14 975 482 932 692 316 789 2 134 338 1 59 484 256 425 9 323 247 7 181 663 545 795 188 741 1 47 48 69 253 172 236 9 36 54 7 793 819 386 897 128 48 727 29 9 231 84 189 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

32 Banks in Bulgaria July September 213 BALANCE SHEET OF GROUP I BANKS AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Derivatives held for trading Equity instruments Debt instruments Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt instruments Loans and advances Available-for-sale financial assets Equity instruments Debt instruments Loans and advances Loans and receivables (including finance leases) Debt instruments Loans and advances Held-to-maturity investments Debt instruments Loans and advances Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Property, plant and equipment Investment property Intangible assets Goodwill intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets Current tax assets Deferred tax assets assets Non-current assets and disposal groups classified as held for sale (BGN ) Balance Including sheet value BGN EUR currencies 4 515 634 2 94 949 2 343 92 76 765 1 44 725 353 95 864 44 187 586 125 74 34 573 77 11 13 4 3 145 3 74 36 35 1 276 56 315 448 786 97 174 151 6 645 1 197 59 448 6 645 1 197 59 448 2 244 155 1 125 229 753 225 365 71 116 886 96 914 12 435 7 537 2 127 269 1 28 315 74 79 358 164 32 23 988 11 787 363 18 45 987 1 785 638 13 827 5 24 8 83 32 1 161 11 782 339 18 442 184 1 785 638 31 921 8 739 167 849 134 333 31 921 8 739 167 849 134 333 3 627 23 3 64 3 64 3 64 23 23 1 216 252 1 215 849 43 1 215 366 1 214 963 43 886 886 67 547 67 547 67 547 67 547 118 464 95 29 23 435 13 937 13 83 134 3 6 2 872 134 1 931 1 931 235 957 27 9 28 48 9 3 726 3 726 TOTAL ASSETS 42 246 578 17 535 22 691 516 2 554 527 (continued)

33 (continued) LIABILITIES Deposits from central banks Financial liabilities held for trading Derivatives held for trading Short positions Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds intended for repurchase in short term) financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Restructuring Pending legal issues and tax litigation Pensions and other post-retirement benefit obligations Credit commitments and guarantees Onerous contracts provisions Tax liabilities Current tax liabilities Deferred tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 95 366 26 95 56 666 11 75 95 366 26 95 56 666 11 75 35 989 235 18 751 589 14 471 994 2 765 652 2 133 126 43 756 1 538 621 163 749 32 56 898 18 2541 11 79 968 2 6 889 1 175 243 1 175 243 119 968 7 792 48 162 1 14 4 38 2 333 2 47 336 336 4 44 2 333 1 711 55 36 28 93 8 33 18 1 22 87 9 678 8 33 4 799 17 536 17 536 13 31 13 31 1 716 1 716 4 396 4 328 68 8 24 7 956 68 32 372 32 372 261 83 221 38 38 15 2 75 36 446 54 19 68 835 14 577 46 2 8 299 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group (continued)

34 Banks in Bulgaria July September 213 (continued) EQUITY AND MINORITY INTEREST Issued capital Paid-in capital Unpaid capital which has been called up Share premium equity Equity component of financial instruments equity instruments Revaluation reserves and other valuation differences Tangible assets Intangible assets Hedge of net investments in foreign operations (effective portion) Foreign currency translation Cash flow hedges (effective portion) Available-for-sale financial assets Non-current assets or disposal groups held for sale items Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest Revaluation reserves and other valuation differences items (BGN ) Balance Including sheet value BGN EUR currencies 691 242 691 242 691 242 691 242 226 312 226 312 289 4 289 4 252 854 252 854-3 195-3 195 42 211 42 211-2 47-2 47 4 215 831 4 215 831 377 253 377 253 TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 5 838 5 838 42 246 578 24 868 873 14 577 46 2 8 299

35 INCOME STATEMENT OF GROUP I BANKS (September 213) Continuing operations Financial and operating income and expenses Interest income Cash and cash balances with central banks Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting, interest rate risk assets Interest expenses Deposits from central banks Financial liabilities held for trading (if accounted for separately) Financial liabilities designated at fair value through profit or loss (if accounted for separately) Financial liabilities measured at amortised cost Derivatives hedge accounting, interest rate risk liabilities Expenses on share capital repayable on demand Dividend income Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Financial liabilities measured at amortised cost Gains (losses) on financial assets and liabilities held for trading, net Equity instruments and related derivatives Interest rate instruments and related derivatives Foreign exchange trading Credit risk instruments and related derivatives Commodities and related derivatives (including hybrid derivatives) Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Total amount Including (BGN ) BGN EUR currencies 1 464 819 816 668 637 787 1 364 1 873 391 827 369 973 196 72 826 18 18 64 519 8 332 49 143 7 44 3 18 69 3 16 5 48 256 22 715 15 797 9 744 1 75 17 795 833 93 848 5 426 7 259 383 1 27 5 66 52 37 14 1 884 699 419 267 396 481 68 951 39 75 33 54 5 571 843 864 419 239 362 246 62 379 1 732 731 1 1 28 28 5 78 5 52 26 64 64 5 14 4 988 26 364 971 287 358 67 96 1 517 32 7 22 622 6 24 4 54 3 262 3 262 17 366 17 366 13 39 13 39-413 -413 36 165 36 165 181 181-452 -452 27 338 27 338 72 72 9 26 9 26 416 416 28 496 28 496 718 718 55 933 55 933 13 212 13 212 (continued) Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

36 Banks in Bulgaria July September 213 (continued) Continuing operations Administration costs Staff expenses General and administrative expenses Depreciation Property, plant and equipment Investment properties Intangible assets (other than goodwill) Provisions Impairment Impairment on financial assets not measured at fair value through profit or loss Financial assets measured at cost (unquoted equity) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Impairment on non-financial assets Property, plant and equipment Investment properties Goodwill Intangible assets (other than goodwill) Investments in associates and joint ventures accounted for using the equity method Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations Total amount 576 941 231 289 345 652 78 62 61 752 44 16 86 8 14 381 755 381 715 2 66 379 19 4 29-7 18 (BGN ) Including BGN EUR currencies TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations 419 57 42 254 TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations 377 253 TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest 377 253 PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT 377 253

37 MEMORANDUM ITEMS OF GROUP I BANKS AS OF 3 SEPTEMBER 213 Equity instruments incl. credit institutions Debt instruments Domestic debt instruments Government securities Municipal securities Credit institutions issuers Foreign debt instruments Issuers qualified for a % risk weight for credit risk under Chapter 4 Standardised Approach, Part 2 of Ordinance No. 8 Credit institutions issuers Investments in associates, subsidiaries and joint ventures (accounted under the equity method including goodwill) incl. credit institutions Compensation certificates Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total Total BGN Including EUR currencies (BGN ) Dividend income/ Interest income 1224 99 981 12 471 7 572 5 78 3 3 3 789 168 1 358 723 1 763 797 666 648 79 648 2 487 876 1 358 723 716 493 412 66 64 31 2 344 315 1 349 4 582 255 412 66 57 172 32 373 8 579 23 794 1 147 14 111 188 744 11 444 5 878 1 31 292 1 47 34 253 988 15 347 445 652 444 192 1 46 3 144 626 695 466 878 159 817 4 152 228 945 136 234 92 711 8 51 118 464 95 29 23 435 23 42 23 42 7 7 BGN (BGN ) Including Impairment Interest income EUR currencies 34 77 524 13 44 99 19 93 8 1 823 345 2 76 363 1 749 572 67 867 62 871 4 996 1 483 1 937 3 61 35 763 93 1 933 424 94 23 17 881 492 111 187 363 295 899 8 849 14 13 17 457 19 89 764 5 15 33 13 861 486 878 948 1 76 932 984 872 1 718 432 6 879 632 3 87 275 31 525 1 37 935 727 425 5 71 115 3 53 735 2 632 4 15 376 533 292 39 881 5 17 317 3 825 897 1 175 271 16 149 54 643 417 544 (continued) Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

38 Banks in Bulgaria July September 213 (continued) Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total BGN Including EUR currencies (BGN ) Interest expenses 35 989 235 18 751 589 14 471 994 2 765 652 843 864 2 29 668 49 49 1 554 496 164 763 3 19 985 57 153 869 667 952 163 749 9 627 195 628 18 14 14 474 1 14 66 6 759 6 2 559 473 1 21 711 15 2 871 511 19 43 11 3 911 6 532 429 3 689 68 89 414 183 677 1 751 531 6 57 726 3 656 781 587 24 167 273 19 279 38 24 73 32 287 222 39 16 385 21 573 413 11 728 751 8 53 187 1 791 475 586 3 952 889 952 889 23 919 222 354 222 354 19 859 Loans and advances Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans (BGN ) Specific provi- Impairment sions for credit Gross value prior to impairment (under risk (deduc- IAS 39) tions from capital base) Total Standard Watch Non-performing Loss Total Total 34 77 524 28 241 692 1 529 536 647 297 4 351 999 2 76 363 822 31 67 867 65 377 1 588 92 1 483 3 61 35 3 61 35 492 111 472 419 143 695 18 854 14 13 4 559 19 89 764 15 216 763 1 29 556 493 186 3 151 259 1 76 932 747 82 1 718 432 8 885 783 498 249 153 416 1 18 984 1 37 935 7 66 5 71 115 4 31 139 334 18 17 157 958 639 533 292 67 216 5 17 317 4 584 644 164 69 46 259 222 345 54 643 3 444

39 BALANCE SHEET OF GROUP II BANKS AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Derivatives held for trading Equity instruments Debt instruments Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt instruments Loans and advances Available-for-sale financial assets Equity instruments Debt instruments Loans and advances Loans and receivables (including finance leases) Debt instruments Loans and advances Held-to-maturity investments Debt instruments Loans and advances Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Property, plant and equipment Investment property Intangible assets Goodwill intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets Current tax assets Deferred tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS (BGN ) Balance Including sheet value BGN EUR currencies 4 688 256 2 989 498 1 613 292 85 466 41 868 196 548 168 49 37 271 34 437 5 576 15 488 13 373 65 44 64 215 739 9 32 387 126 757 151 822 23 88 538 36 313 327 212 539 12 17 2 273 2 272 1 535 763 311 55 212 538 12 17 1 529 321 452 3 796 726 28 565 87 849 73 687 12 966 1 196 1 441 472 378 343 783 76 279 369 27 172 588 9 498 852 16 165 548 1 58 188 27 172 588 9 498 852 16 165 548 1 58 188 1 223 93 45 73 629 155 144 45 1 223 93 45 73 629 155 144 45 684 72 676 861 7 859 492 971 485 112 7 859 191 749 191 749 9 723 9 224 499 9 723 9 224 499 22 616 164 966 46 216 9 434 17 324 17 241 6 77 14 258 14 175 6 77 3 66 3 66 294 939 261 127 21 958 11 854 232 451 232 451 37 94 772 15 343 855 19 653 489 2 97 428 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group (continued)

4 Banks in Bulgaria July September 213 (continued) LIABILITIES Deposits from central banks Financial liabilities held for trading Derivatives held for trading Short positions Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds intended for repurchase in short term) financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Restructuring Pending legal issues and tax litigation Pensions and other post-retirement benefit obligations Credit commitments and guarantees Onerous contracts provisions Tax liabilities Current tax liabilities Deferred tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale (BGN ) Balance Including sheet value BGN EUR currencies 31 842 5 374 15 111 11 357 31 842 5 374 15 111 11 357 31 267 92 15 554 962 13 545 535 2 167 423 3 712 98 492 951 2 942 435 277 594 26 335 81 14 912 193 9 533 779 1 889 829 448 638 42 71 45 928 592 82 86 68 55 474 178 419 2 5 157 919 5 33 1 69 3 424 4 72 1 296 3 424 313 313 34 952 25 977 8 97 5 2 771 2 771 8 74 8 74 14 239 5 653 8 581 5 9 238 8 849 389 12 393 12 393 2 99 2 99 9 484 9 484 296 793 169 947 12 778 24 68 TOTAL LIABILITIES 31 648 933 15 768 653 13 674 3 2 26 277 (continued)

41 (continued) EQUITY AND MINORITY INTEREST Issued capital Paid-in capital Unpaid capital which has been called up Share premium equity Equity component of financial instruments equity instruments Revaluation reserves and other valuation differences Tangible assets Intangible assets Hedge of net investments in foreign operations (effective portion) Foreign currency translation Cash flow hedges (effective portion) Available-for-sale financial assets Non-current assets or disposal groups held for sale items Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest Revaluation reserves and other valuation differences items TOTAL EQUITY TOTAL LIABILITIES AND EQUITY (BGN ) Balance Including sheet value BGN EUR currencies 3 184 172 3 184 172 3 184 172 3 184 172 193 393 193 393 44 12 44 12 51 123 51 123-7 21-7 21 1 946 87 1 946 87 77 32 77 32 5 445 839 5 445 839 37 94 772 21 214 492 13 674 3 2 26 277 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

42 Banks in Bulgaria July September 213 INCOME STATEMENT OF GROUP II BANKS (September 213) Continuing operations Financial and operating income and expenses Interest income Cash and cash balances with central banks Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting, interest rate risk assets Interest expenses Deposits from central banks Financial liabilities held for trading (if accounted for separately) Financial liabilities designated at fair value through profit or loss (if accounted for separately) Financial liabilities measured at amortised cost Derivatives hedge accounting, interest rate risk liabilities Expenses on share capital repayable on demand Dividend income Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Financial liabilities measured at amortised cost Gains (losses) on financial assets and liabilities held for trading, net Equity instruments and related derivatives Interest rate instruments and related derivatives Foreign exchange trading Credit risk instruments and related derivatives Commodities and related derivatives (including hybrid derivatives) Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Total amount Including (BGN ) BGN EUR currencies 1 147 23 615 791 55 293 25 939 1 477 164 698 274 728 734 5 156 12 628 3 315 5 41 3 912 17 238 9 327 7 196 715 36 554 1 787 19 688 6 79 1 378 43 664 128 682 165 31 75 31 4 1 717 14 216 6 71 1 697 68 1 629 659 256 342 997 282 86 33 399 1 22 452 462 18 654 486 342 544 282 63 29 879 3 742 335 3 47 6 1 5 3 351 3 225 12 114 46 45 1 23 23 3 75 2 95 12 113 31 841 22 187 7 669 1 985 45 999 32 82 11 262 1 917 1 735 1 735 1 948 1 948-2 -2-234 -234 23 23 38 82 38 82 3 379 3 379-2 422-2 422 38 16 38 16-268 -268 7 7 6 918 6 918-344 -344 3 789 3 789 3 69 3 69 26 11 26 11 19 157 19 157 (continued)

43 (continued) Continuing operations Administration costs Staff expenses General and administrative expenses Depreciation Property, plant and equipment Investment properties Intangible assets (other than goodwill) Provisions Impairment Impairment on financial assets not measured at fair value through profit or loss Financial assets measured at cost (unquoted equity) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Impairment on non-financial assets Property, plant and equipment Investment properties Goodwill Intangible assets (other than goodwill) Investments in associates and joint ventures accounted for using the equity method Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount 638 817 284 53 354 764 68 938 47 618 3 347 17 973 3 553 355 874 353 532 3 62 35 47 2 342 33 1 59 1 25 5 844 1 14 86 825 9 523 77 32 77 32 77 32 (BGN ) Including BGN EUR currencies Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

44 Banks in Bulgaria July September 213 MEMORANDUM ITEMS OF GROUP II BANKS AS OF 3 SEPTEMBER 213 Equity instruments incl. credit institutions Debt instruments Domestic debt instruments Government securities Municipal securities Credit institutions issuers Foreign debt instruments Issuers qualified for a % risk weight for credit risk under Chapter 4 Standardised Approach, Part 2 of Ordinance No. 8 Credit institutions issuers Investments in associates, subsidiaries and joint ventures (accounted under the equity method including goodwill) incl. credit institutions Compensation certificates Total BGN Including EUR currencies (BGN ) Dividend income/ Interest income 155 91 1499 13 76 1 286 3 351 4 64 4 339 55 21 12 3 53 552 1 266 885 1 777 275 459 392 92 711 2 921 41 1 247 437 1 243 31 43 933 81 892 2 645 35 1 236 714 977 388 43 933 69 472 39 417 35 39 112 65 32 27 32 27 1 22 24 679 1 418 194 261 1 613 582 151 19 448 534 244 28 459 1 819 296 13 295 328 775 3 252 126 571 683 121 264 4 624 2 296 159 477 18 765 117 652 23 6 5 271 22 616 164 966 46 216 9 434 55 65 46 216 9 434 75 75 Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total BGN (BGN ) Including Impairment Interest income EUR currencies 29 125 573 1 254 76 17 328 86 1 542 637 1 952 985 1 378 29 176 282 124 47 52 235 1 14 6 949 4 516 441 969 614 2 64 665 942 162 41 284 426 41 127 827 284 964 13 61 5 233 14 686 16 81 319 5 36 314 11 369 371 395 634 1 453 237 85 895 7 25 13 3 996 274 3 17 625 191 231 493 375 59 215 3 319 741 951 351 2 257 614 11 776 125 69 188 392 3 885 389 3 44 923 7611 8 455 367 685 32 823 (continued)

45 (continued) Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Loans and advances Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total BGN Including EUR currencies (BGN ) Interest expenses 31 267 92 15 554 962 13 545 535 2 167 423 654 486 3 756 174 52 451 2 976 129 277 594 56 271 1 77 525 265 33 1 284 154 221 338 18 299 75 598 29 747 45 851 222 334 77 24 188 31 582 9 344 1 575 281 183 483 1 381 393 1 45 28 46 11 75 542 7 153 299 3 335 978 586 265 154 265 1 725 932 7 127 65 3 12 62 586 265 144 341 24 2 618 352 2 266 1 754 328 992 25 882 33 11 8 146 15 512 374 7 773 15 6 435 66 1 33 564 422 715 592 82 86 68 55 474 14 528 331 748 39 454 292 294 6 77 (BGN ) Specific provi- Impairment sions for credit Gross value prior to impairment (under risk (deduc- IAS 39) tions from capital base) Total Standard Watch Non-performing Loss Total Total 29 125 573 22 416 175 2 133 84 725 562 3 849 996 1 952 985 1 512 475 176 282 175 61 88 593 1 14 5 4 516 441 4 516 441 426 41 412 66 4 561 166 9 68 5 233 5 288 16 81 319 11 53 82 1 714 491 576 58 3 6 95 1 453 237 1 321 417 7 25 13 5 87 77 414 7 149 338 833 385 493 375 185 765 3 319 741 2 691 292 198 284 72 524 357 641 125 69 15 2 3 885 389 3 116 415 216 416 76 814 475 744 367 685 8 745 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

46 Banks in Bulgaria July September 213 BALANCE SHEET OF GROUP III BANKS AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Derivatives held for trading Equity instruments Debt instruments Loans and advances Financial assets designated at fair value through profit or loss Equity instruments Debt instruments Loans and advances Available-for-sale financial assets Equity instruments Debt instruments Loans and advances Loans and receivables (including finance leases) Debt instruments Loans and advances Held-to-maturity investments Debt instruments Loans and advances Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Property, plant and equipment Investment property Intangible assets Goodwill intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets Current tax assets Deferred tax assets assets Non-current assets and disposal groups classified as held for sale (BGN ) Balance Including sheet value BGN EUR currencies 47 73 241 478 225 759 3 466 58 414 3 588 16 369 38 457 8 258 1 991 3 39 2 958 5 156 1 597 13 6 35 499 718 77 99 393 533 967 85 347 36 36 718 41 99 87 533 967 85 347 4 132 73 57 159 3 514 22 111 549 1 784 149 1 784 149 2 348 581 57 159 1 729 873 111 549 24 479 24 279 2 21 889 21 689 2 2 59 2 59 8 491 8 491 8 491 8 491 12 863 12 863 313 313 12 55 12 55 27 42 17 83 9 257 36 1 642 1 642 TOTAL ASSETS 5 455 449 916 696 4 299 574 239 179 (continued)

47 (continued) LIABILITIES Deposits from central banks Financial liabilities held for trading Derivatives held for trading Short positions Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds intended for repurchase in short term) financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Deposits from credit institutions Deposits (other than from credit institutions) Debt certificates (including bonds) Subordinated liabilities financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value hedges Cash flow hedges Hedges of a net investment in a foreign operation Fair value hedge of interest rate risk Cash flow hedge of interest rate risk Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Restructuring Pending legal issues and tax litigation Pensions and other post-retirement benefit obligations Credit commitments and guarantees Onerous contracts provisions Tax liabilities Current tax liabilities Deferred tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 7 394 2 29 2 819 2 285 7 394 2 29 2 819 2 285 5 558 958 1 342 68 4 14 328 21 95 3 482 727 139 918 3 299 827 42 982 2 76 231 1 22 762 714 51 158 968 921 714 27 268 268 129 129 264 57 27 26 26 572 57 2 561 559 2 11 11 5 45 21 294 27 555 1 61 5 618 295 1 367 548 4 44 911 25 836 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group (continued)

48 Banks in Bulgaria July September 213 (continued) EQUITY AND MINORITY INTEREST Issued capital Paid-in capital Unpaid capital which has been called up Share premium equity Equity component of financial instruments equity instruments Revaluation reserves and other valuation differences Tangible assets Intangible assets Hedge of net investments in foreign operations (effective portion) Foreign currency translation Cash flow hedges (effective portion) Available-for-sale financial assets Non-current assets or disposal groups held for sale items Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest Revaluation reserves and other valuation differences items (BGN ) Balance Including sheet value BGN EUR currencies 23 23 23 23 3 83 3 83 437 437 3 393 3 393-178 779-178 779 11 9 11 9 TOTAL EQUITY TOTAL LIABILITIES AND EQUITY -162 846-162 846 5 455 449 1 24 72 4 44 911 25 836

49 INCOME STATEMENT OF GROUP III BANKS (September 213) Continuing operations Financial and operating income and expenses Interest income Cash and cash balances with central banks Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting, interest rate risk assets Interest expenses Deposits from central banks Financial liabilities held for trading (if accounted for separately) Financial liabilities designated at fair value through profit or loss (if accounted for separately) Financial liabilities measured at amortised cost Derivatives hedge accounting, interest rate risk liabilities Expenses on share capital repayable on demand Dividend income Financial assets held for trading (if accounted for separately) Financial assets designated at fair value through profit or loss (if accounted for separately) Available-for-sale financial assets Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Financial liabilities measured at amortised cost Gains (losses) on financial assets and liabilities held for trading, net Equity instruments and related derivatives Interest rate instruments and related derivatives Foreign exchange trading Credit risk instruments and related derivatives Commodities and related derivatives (including hybrid derivatives) Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Total amount Including (BGN ) BGN EUR currencies 12 12 25 29 73 53 3 75 99 828 18 146 79 443 2 239 2 949 779 569 1 61 91 31 55 5 18 364 1 44 16 849 471 78 424 16 292 61 97 162 388 13 866 15 13 1 119 29 29 46 36 1 9 311 13 81 15 11 1 19 2 1 1 65 65 65 65 22 78 1 115 9 21 2 762 2 953 2 333 488 132 3 447 3 447 3 447 3 447 6 273 6 273-617 -617 6 89 6 89 1 925 1 925 29 29 2 138 2 138 73 73 Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group (continued)

5 Banks in Bulgaria July September 213 (continued) Continuing operations Administration costs Staff expenses General and administrative expenses Depreciation Property, plant and equipment Investment properties Intangible assets (other than goodwill) Provisions Impairment Impairment on financial assets not measured at fair value through profit or loss Financial assets measured at cost (unquoted equity) Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Impairment on non-financial assets Property, plant and equipment Investment properties Goodwill Intangible assets (other than goodwill) Investments in associates and joint ventures accounted for using the equity method Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations Total amount 71 269 27 483 43 786 6 271 5 128 55 1 88-65 11 937 11 912 18 11 84 25 25-5 (BGN ) Including BGN EUR currencies TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations 12 595 695 TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations 11 9 TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest 11 9 PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT 11 9

51 MEMORANDUM ITEMS OF GROUP III BANKS AS OF 3 SEPTEMBER 213 Equity instruments incl. credit institutions Debt instruments Domestic debt instruments Government securities Municipal securities Credit institutions issuers Foreign debt instruments Issuers qualified for a % risk weight for credit risk under Chapter 4 Standardised Approach, Part 2 of Ordinance No. 8 Credit institutions issuers Investments in associates, subsidiaries and joint ventures (accounted under the equity method including goodwill) incl. credit institutions Compensation certificates Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans Total Total BGN Including EUR currencies (BGN ) Dividend income/ Interest income 36 36 65 2 552 76 1 684 2 331 176 12 846 29 22 267 14 1 684 45 574 12 846 4 952 263 787 1 684 42 257 12 846 4 848 3 317 3 317 14 2 285 62 2 285 62 24 268 1 2 285 62 2 285 62 24 267 BGN (BGN ) Including Impairment Interest income EUR currencies 2 53 821 544 98 1 873 26 112 887 182 24 7 269 555 574 116 478 33 115 18 981 254 1 51 51 723 17 63 34 12 1 284 1 487 785 287 617 1 196 318 3 85 122 812 46 892 435 739 123 21 312 473 56 59 174 21 42 32 391 3 647 298 744 31 271 1 496 133 348 119 563 13 729 56 27 93 1 546 (continued) Balance Sheets, Income Statements and Memorandum Items of the Banking System and of Banks by Group

52 Banks in Bulgaria July September 213 (continued) Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total BGN Including EUR currencies (BGN ) Interest expenses 5 558 958 1 342 689 4 14 319 21 95 357 3 482 727 139 918 3 299 827 42 982 5 859 1 272 41 139 918 1 89 51 42 982 2 68 2 21 317 2 21 317 3 249 2 1 436 74 882 414 436 179 118 111 3 736 1 436 74 882 414 436 179 118 111 3 736 639 527 32 357 278 313 4 857 2 462 Loans and advances Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans (BGN ) Specific provi- Impairment sions for credit Gross value prior to impairment (under risk (deduc- IAS 39) tions from capital base) Total Standard Watch Non-performing Loss Total Total 2 53 821 2 74 246 84 24 77 65 295 36 182 24 555 574 555 574 254 51 723 48 7 3 23 1 487 785 1 187 98 64 461 63 3 172 314 122 812 435 739 281 992 19 743 14 35 119 969 59 174 32 391 189 232 13 331 9 6 9 768 31 271 133 348 92 76 6 412 4 975 29 21 27 93

V. Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks 53 Allianz Bank Bulgaria... 55 Alpha Bank, Bulgaria Branch... 59 BNP Paribas S.A. Sofia Branch... 63 Bulgarian-American Credit Bank... 67 Bulgarian Development Bank... 71 Central Cooperative Bank... 75 CIBANK... 79 Citibank N.A., Sofia Branch... 83 Corporate Commercial Bank... 87 Crédit Agricole Bulgaria... 91 D Commerce Bank... 95 DSK Bank... 99 Eurobank Bulgaria... 13 First Investment Bank... 17 ING Bank N.V., Sofia Branch... 111 International Asset Bank... 115 Investbank... 119 IŞBANK GmbH, Sofia Branch... 123 MKB Unionbank... 127 Municipal Bank... 131 Piraeus Bank Bulgaria... 135 ProCredit Bank, Bulgaria... 139 Raiffeisenbank, Bulgaria... 143 Société Générale Expressbank... 147 TBI Bank... 151 T.C. Ziraat Bank, Sofia Branch... 155 Texim Bank... 159 Tokuda Bank... 163 UniCredit Bulbank... 167 United Bulgarian Bank... 171 Banks in Bulgaria July September 213 Note: Banks are arranged in alphabetical order, not according to the bank identification code.

ALLIANZ BANK BULGARIA 55 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 324 275 14 714 216 115 3 446 12 47 5 919 5 195 933 54 625 3 4 24 158 67 1 275 513 642 84 568 887 64 542 177 417 8 597 82 5 14 77 9 811 9 811 5 71 5 71 973 973 45 341 44 167 855 319 1 95 73 923 736 897 26 84 77 1 662 537 921 239 661 835 79 463 124 124 2 82 2 82 48 345 4 538 6 47 1 4 1 713 88 964 73 668 242 8 863 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 69 69 2 34 2 34 14 844 14 844 15 387 15 387 191 265 191 265 1 95 73 1 155 968 668 242 8 863

56 ALLIANZ BANK BULGARIA Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 58 893 36 992 19 797 2 14 72 798 39 9 3 291 2 67 3 557 16 69 13 62 886 18 17 1 14 61 1 967 3 225 49 1 165 1 21 117 27-337 -337 1 695 1 695 599 599 4 4 1 5 1 5 389 389 3 442 2 355 8 999 17 97 1 71 15 387 15 387 15 387

ALLIANZ BANK BULGARIA 57 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 353 631 685 996 62 963 64 672 4 7 39 3 617 25 14 35 865 143 928 25 347 68 14 2 643 47 461 539 11 336 389 164 56 38 656 537 279 292 79 243 91 669 386 435 157 795 228 33 31 15 844 134 914 15 571 359 1 662 537 921 239 661 835 79 463 57 756 2 523 55 233 36 36 1 92 1 92 46 8 2 487 44 313 763 883 541 332 19 895 31 656 758 585 54 49 186 439 31 656 261 211 5 5 37 631 4 46 84 898 377 384 415 77 47 87 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

58 ALLIANZ BANK BULGARIA Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 345 of 3 June 1997 of the BNB Governing Council. License updated by: Order No. 1-276 of 31 July 1998 of the BNB Governor and amended by Order No. 1-515 of 22 November 1999 and by Order No. RD 22-469 of 2 June 22 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-856 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2258 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 12 November 1997 of the Sofia City Court on Company file No. 12684 of 1997, lot No. 44383, vol. 487, p. 22; re-entered in the Commercial Register to the Registry Agency, UIC 1281319, certificate No. 2851313424 of 13 May 28 Address of the head office Management Supervisory Board Management Board Procurator Shareholders (shares over 1 per cent) Auditor 79 Knyaginya Maria-Luiza Blvd., 122 Sofia tel. 2/9215 522; 2/9215 487 Website: www.bank.allianz.bg Dimitar Georgiev Zhelev Chairman Maksim Stanev Sirakov Christoph Plein Michael Ehrnsperger Raymond Seymour Ross Leckie Svetoslav Veleslavov Gavriiski Chairman and Chief Executive Director Rosen Stoyadinov Stanimirov Executive Director Dorcho Dimitrov Ilchev Executive Director Christo Borisov Babbev Kamelia Georgieva Gyuleva Marieta Vassileva Petrova Orlin Tsenkov Penev Allianz Bulgaria Holding Ltd. 79.9 per cent KPMG Bulgaria OOD

ALPHA BANK, BULGARIA BRANCH 59 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 242 157 59 27 18 668 2 282 484 444 12 484 432 2 975 663 135 625 2 831 994 8 44 22 21 22 21 8 15 8 15 11 935 11 935 19 263 1 188 8 751 324 1 642 1 642 3 765 14 248 645 3 55 845 1 65 3 955 459 411 424 3 54 219 39 816 33 33 59 59 24 76 12 79 11 544 372 3 981 4 425 53 3 515 763 4 188 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 2 94 2 94-222 67-222 67 3 299 3 299-215 864-215 864 3 765 14 29 189 3 515 763 4 188

6 ALPHA BANK, BULGARIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 58 67 2 94 55 777-614 77 572 11 16 66 485 71 28 168 13 2 14 328 838 7 7 7 882 4 68 3 655 159 596 555 35 6-257 -257 7 7 927 927 37 638 5 278 29 11 88-5 3 39 1 3 299 3 299 3 299

ALPHA BANK, BULGARIA BRANCH 61 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 366 83 171 545 1 187 241 8 44 9 913 82 1 175 7 936 6 596 23 6 573 916 442 47 92 868 474 66 433 879 122 818 311 19 42 31 71 3 444 298 257 132 178 119 374 12 762 42 3 955 459 411 433 3 54 21 39 816 3 25 197 6 878 3 198 47 272 994 88 6 878 987 73 272 2 21 317 2 21 317 175 623 15 953 61 565 8 15 175 623 15 953 61 565 8 15 574 639 298 62 244 598 31 439 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

62 ALPHA BANK, BULGARIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Licensed by Resolution No. 31 of 2 February 1995 of the BNB Governing Council under Articles 9 and 1 of the Law on Banks and Credit Activity to conduct bank transactions through a branch in Sofia. License updated by Order No. 1-564 of 22 December 1999 of the BNB Governing Council in accordance with the requirements of the Law on Banks. Legal registration Entered in the Commercial Register by Resolution No. 2 of 1 September 1995 of the Sofia City Court on company file No. 45 of 1995, vol. 28, p. 156; re-entered in the Commercial Register to the Registry Agency, UIC 831694, certificate No. 28826123 of 26 August 28 Address of the branch 99 Tsarigradsko Shosse Blvd., 1113 Sofia tel. 2/81 355 Website: www.alphabank.bg Management Shareholders (shares over 1 per cent) Auditor Evangelos Dimitrios Lytras Country Manager Sevdalina Ivanova Vassileva Manager Konstantinos Kormentzas Manager Alpha Bank AE, Athens, Greece 1 per cent KPMG Bulgaria OOD

BNP PARIBAS S.A. SOFIA BRANCH 63 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 82 562 43 445 39 117 1 991 1 991 4 394 1 77 3 317 359 21 34 239 26 346 64 616 394 394 26 26 144 144 3 568 3 58 59 1 452 28 84 824 32 839 64 617 2 286 2 286 422 16 216 176 159 723 46 27 541 334 27 35 33 2 11 211 2 95 8 15 111 436 179 221 779 168 82 46 318 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 7 7 15 817 15 817 277 277 16 11 16 11 452 28 237 88 168 82 46 318

64 BNP PARIBAS S.A. SOFIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 1 238 3 48 6 252 56 5 89 1 1 4 868 12 77 271 333 166 22 22 4 411 1 777 1 924 71 37 113 27 5 1 1-3 -3 1 32 1 32 11 11 7 7 2 2 13 116-93 -134 319 42 277 277 277

BNP PARIBAS S.A. SOFIA BRANCH 65 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 361 795 34 242 262 937 64 616 226 938 3 287 159 42 64 69 39 98 17 58 22 328 94 932 13 374 81 551 7 17 1 16 17 1 16 422 16 216 176 159 723 46 27 8 38 41 53 33 446 5 881 8 38 41 53 33 446 5 881 286 92 154 499 98 971 33 45 286 92 154 499 98 971 33 45 54 86 2 624 27 36 6 876 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

66 BNP PARIBAS S.A. SOFIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Address of the head office Management By Order No. RD 22-2254 of the BNB Governor dated 28 November 26 the BNP Paribas S.A., Paris, French Republic, was granted a permit to conduct bank transactions within Bulgaria through a branch in Sofia. Entered in the Commercial Register by Resolution No. 1 of the Sofia City Court of 4 December 26, company file No. 14557 of 26, lot No. 111317, vol. 154, reg. 1, p. 111; re-entered in the Commercial Register to the Registry Agency, UIC 175185891, certificate No. 2811121456 of 12 November 28 2 Tsar Osvoboditel Blvd., 1 Sofia tel. 2/9218 64; 2/9218 65 Website: www.bnpparibas.bg The branch is managed and represented jointly by two of the following persons: the Governor and Deputy Governors or by two of the Deputy Governors respectively: Hans Walfrid Jan Brucke Managing Director Ivaylo Lyubomirov Lyubomirov Deputy Managing Director Cyril Le Merrer Deputy Managing Director Shareholders (shares over 1 per cent) Auditor BNP Paribas S.A., Republic of France 1 per cent Deloitte Audit OOD

BULGARIAN- AMERICAN CREDIT BANK 67 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 73 441 1 399 61 653 1 389 41 898 13 451 18 377 17 531 591 9 186 368 924 72 481 723 723 1 821 1 821 14 435 14 435 177 177 6 462 6 416 31 15 45 114 45 114 784 962 252 22 448 985 83 955 616 53 235 294 297 681 83 78 4 51 2 572 1 26 219 62 14 237 866 298 941 83 297 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 24 691 24 691 37 5 37 5 5 114 5 114 114 55 114 55-16 547-16 547 164 858 164 858 784 962 42 724 298 941 83 297

68 BULGARIAN- AMERICAN CREDIT BANK Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 6 274-4 13 12 79-1 72 25 735 3 577 21 789 369 21 45 9 33 1 23 2 142 1 1 1 415 799 543 73 71 46 23 2-59 -59 36 36 47 47 24 24 933 933 76 76 12 4 1 528 9 12-145 -16 541 6-16 547-16 547-16 547

BULGARIAN- AMERICAN CREDIT BANK 69 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 648 557 13 433 472 43 72 721 89 637 4 3 14 74 7 894 11 551 11 551 518 1 96 39 42 43 1 271 29 359 3 121 25 682 556 26 15 1 334 24 128 553 3 344 1 787 1 554 3 616 53 235 294 297 681 83 78 23 448 129 933 85 478 15 37 23 448 129 933 85 478 15 37 385 65 15 361 212 23 68 41 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

7 BULGARIAN- AMERICAN CREDIT BANK Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 425 of 11 July 1996 of the BNB Governing Council in accordance with the requirements of the Law on Banks and Credit Activity. License updated by: Order No. 1-476 of 3 December 1998 of the BNB Governor to conduct transactions under Article 1, paragraphs 1 and 2 of the Law on Banks in Bulgaria and abroad; Order No. RD 22-861 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2271 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 3 December 1996 of the Sofia City Court on company file No. 12587 of 1996, lot No. 35659, vol. 397, p. 18; re-entered in the Commercial Register to the Registry Agency, UIC 121246419, certificate No. 28327112129 of 27 March 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 2 Slavyanska Str., 1 Sofia tel. 2/965 8358; 2/965 8345 Website: www.bacb.bg Tzvetelina Borislavova Karagyozova Chair Evgeni Yakimov Ivanov Kiril Alexandrov Manov Martin Boychev Ganev Jason Lyle Cook Vassil Stefanov Simov Chairman and Executive Director Tanya Ilieva Keremidchieva Executive Director Ilian Petrov Georgiev Executive Director Silvia Kirilova Kirilova Gramercy Emerging Markets Fund CSIF AD 61.43 per cent Gramercy Select Master Fund, Cayman Islands 35.12 per cent Deloitte Audit OOD

71 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 72 58 69 824 2 676 8 1 825 1 825 114 22 8 53 78 231 27 261 1 281 739 511 824 717 41 52 514 1 98 1 98 16 466 16 466 524 524 87 643 87 643 1 43 1 43 576 575 1 11 223 11 223 1 589 99 78 12 82 113 79 784 2 27 2 27 898 227 331 59 486 29 8 68 8 572 4 19 4 553 315 315 1 415 415 1 91 556 336 339 493 69 8 68 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 61 774 61 774-1 837-1 837 61 853 61 853 17 563 17 563 679 353 679 353 1 589 99 1 15 692 493 69 8 68

72 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 41 638 2 652 18 671 2 315 52 776 22 332 27 536 2 98 11 73 839 9 68 626 29 17 12 1 159 385 733 41 33 23 2 8-563 -563-627 -627 451 451 12 12 714 714 1 27 1 27 8 367 26-545 13 798-244 19 514 1 951 17 563 17 563 17 563

73 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 389 969 552 251 784 292 53 426 18 599 18 599 765 48 395 696 349 53 2 254 42 951 42 951 56 212 92 298 434 742 33 172 2 727 2 77 2 1 986 1 966 2 741 741 898 227 331 59 486 29 8 68 461 814 38 3 343 459 8 352 81 476 38 3 24 43 449 26 498 26 498 353 84 343 435 1 45 435 321 292 652 142 414 255 358 554 292 652 65 647 255 76 767 76 767 1 92 935 156 1 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

74 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Address of the head office Licensed by Order No. 1-78 of 25 February 1999 of the BNB Governor to conduct bank transactions in Bulgaria and abroad and to conduct transactions under Article 1, paragraphs 1 and 2 of the Law on Banks. License updated by: Order No. RD 22-842 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2272 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of the Sofia City Court of 11 March 1999 on company file No. 34 of 1999, lot No. 879, vol. 16, p. 38; re-entered in the Commercial Register to the Registry Agency, UIC 12185659, certificate No. 284291249 of 29 April 28 1 Stefan Karadzha Str., 1 Sofia tel. 2/936 333 Websites: www.nasbank.bg; www.bbr.bg Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor Stefan Alexandrov Belchev Chairman Diana Toneva Dragneva-Ivanova Rumen Andonov Porozhanov Dimo Evgeniev Spassov Chairman and Chief Executive Director Bilyan Lyubomirov Balev Deputy Chairman and Executive Director Ivan Kirilov Hristov Ministry of Finance 1 per cent KPMG Bulgaria OOD

75 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 726 543 599 79 112 738 14 15 132 963 89 997 31 38 11 928 229 979 44 29 177 261 8 59 2 12 659 97 26 83 28 212 173 14 27 66 325 73 945 83 6 83 6 51 51 58 85 3 2 46 216 9 434 463 457 6 79 42 77 296 2 16 18 3 337 3 337 3 468 594 1 938 927 1 273 5 256 167 9 484 9 484 3 1 629 1 928 63 99 161 181 865 29 29 4 679 4 252 367 6 3 115 1 1 933 64 99 528 191 49 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 113 154 113 154 79 444 79 444 67 67 153 343 153 343 7 585 7 585 353 593 353 593 3 468 594 2 286 657 99 528 191 49

76 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 68 682 41 295 24 163 3 224 113 62 6 586 47 723 5 293 74 67 43 311 27 461 3 295 783 78 3 27 452 2 484 5 568 1 4 3 868 2 24 1 667 177 1 292 1 292 2 781 2 781-54 -54 82 82 679 679 52 96 5 588 1 79 3 8 428 843 7 585 7 585 7 585

77 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 2 41 67 995 278 834 139 212 19 9 455 9 455 298 689 67 822 17 116 123 751 83 52 3 197 39 575 13 28 1 42 153 688 539 656 61 75 4 23 258 199 265 3 838 155 67 384 43 584 23 75 5 162 874 155 681 7 88 15 3 1 629 1 928 63 99 161 181 865 46 419 3 385 15 56 474 46 419 3 385 15 56 474 1 11 588 689 574 288 637 33 377 1 11 252 689 238 288 637 33 377 336 336 1 996 64 1 162 86 685 964 148 14 46 558 46 558 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

78 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Protocol No. 14 of 25 February 1991 of the BNB to conduct bank transactions in Bulgaria. License updated by: Order No. 1-398 of 11 November 1998 of the BNB Governing Council to conduct bank transactions abroad; Order No. 1-493 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-849 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2256 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of 28 March 1991 of the Sofia City Court on company file No. 5227 of 1991, lot No. 334, vol. 4, p. 11; re-entered in the Commercial Register to the Registry Agency, UIC 83144715, certificate No. 2871812 of 18 July 28 Address of the head office Management Supervisory Board Management Board Procurator Shareholders (shares over 1 per cent) Auditor 13 Rakovski Str., 186 Sofia tel. 2/9266 266 Website: www.ccbank.bg Ivo Kamenov Georgiev Chairman Central Cooperative Union, represented by Petar Ivanov Stefanov Raina Dimitrova Kuzmova Maria Ilieva Vladimirova Marin Velikov Mitev Alexander Asenov Vodenicharov Chairman Tsvetan Tsankov Botev Deputy Chairman Georgi Dimitrov Konstantinov Executive Director Ivaylo Lazarov Donchev Executive Director Sava Marinov Stoynov Executive Director Alexander Dimitrov Kerezov Biser Yordanov Slavkov Tsvetanka Donkova Krumova Georgi Kossev Kostov Tihomir Angelov Atanasov CCB Group EAD 68.56 per cent Deloitte Audit OOD

79 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 17 797 96 498 7 249 4 5 141 978 93 243 48 726 9 1 68 491 519 147 1 94 681 66 663 66 7 66 7 1 726 1 726 18 726 18 726 4 63 4 572 57 1 2 22 48 8 612 1 15 713 7 723 1 716 697 715 594 9 935 1 168 259 173 84 2 441 441 15 51 8 891 6 224 386 1 732 898 725 99 97 243 1 556 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 227 933 227 933 7 282 7 282 43 774 43 774 1 161 1 161 289 15 289 15 2 22 48 1 14 249 97 243 1 556

8 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 73 428 49 387 23 991 5 7 146 35 912 33 96 274 3 648 13 65 15 56 1 942 183 183 26 937 19 126 5 838 1 973 2 424 1 418 751 255 5 512 5 512 1 966 1 966-35 -35 357 357 2 284 2 284 85 85 46 476 3 355 3 13 46 1 161 1 161 1 161 1 161

81 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 7746 541 86 1 161 569 66 671 14 325 1 843 12 482 46 251 395 597 64 654 13 267 1 39 11 877 785 312 2 683 582 654 1 975 496 891 337 89 158 959 42 237 522 86 787 15 735 259 369 251 13 8 224 42 1 716 697 715 594 9 935 1 168 482 916 76 918 45 998 341 775 53 67 288 15 2 247 2 247 12 894 3 1 117 893 399 344 324 181 62 718 12 445 399 344 324 181 62 718 12 445 697 38 314 495 295 162 87 723 137 57 137 57 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

82 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 26 of 27 January 1995 of the BNB Governing Council under Article 9, paragraph 1 of the Law on Banks and Credit Activity to conduct bank transactions in Bulgaria and abroad. License updated by: Order No. 1-52 of 18 November 1999 of the BNB Governing Council in accordance with the requirements of the Law on Banks; Order No. RD 22-858 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2255 of 16 November 29 of the BNB Governing Council in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 8 March 1995 of the Sofia City Court on company file No. 2757 of 1995, lot No. 665, vol. 12, reg. II, p. 126; re-entered in the Commercial Register to the Registry Agency, UIC 83168632, certificate No. 28227246 of 27 February 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 1 Tsar Boris III Blvd., 1612 Sofia tel. 2/929 24; 2/929 111 Website: www.cibank.bg Danny De Raymaeker Chairman Guy Libot Deputy Chairman Jan Gysels Marco Voljč Peter Grozdev Andronov Chairman and Chief Executive Director Frank Jansen Executive Director Hristina Filipova Executive Director Christof De Mil Executive Director Svetla Atanasova Georgieva Executive Director KBC BANK N.V., Kingdom Belgium 1 per cent Ernst & Young Audit OOD

CITIBANK N.A., SOFIA BRANCH 83 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 14 66 14 77 473 11 56 76 1 597 16 124 38 355 86 822 48 148 12 67 26 4 369 81 158 98 191 68 19 915 57 57 327 327 1 454 1 413 9 32 618 927 314 167 22 344 84 416 5 18 4 2 819 2 285 596 87 372 211 17 881 53 778 8 131 4 19 3 934 178 61 19 376 234 177 634 56 241 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 23 23-29 -29 8 95 8 95 8 818 8 818 618 927 385 52 177 634 56 241

84 CITIBANK N.A., SOFIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 18 415 12 314 4 449 1 652 6 496 2 827 3 59 61 8 48 254 66 17 17 5 117 2 235 1 739 1 143 983 853 95 35 3 695 3 695 4 36 4 36 961 961 24 24 31 31 728 728 8 52 28 161 9 526 621 8 95 8 95 8 95

CITIBANK N.A., SOFIA BRANCH 85 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 371 111 159 454 191 742 19 915 185 274 38 91 127 281 19 92 1 1 185 836 121 363 64 46 13 596 87 372 211 17 881 53 778 7 782 19 858 5 924 7 782 19 858 5 924 524 912 352 285 119 638 52 989 524 912 352 285 119 638 52 989 1 176 68 319 789 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

86 CITIBANK N.A., SOFIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration By Order No. RD 22-319 of 22 June 2 of the BNB Governor, Citibank N.A., New York, USA, was granted a permit to conduct bank transactions in the Republic of Bulgaria through a branch in Sofia. License amended by Order No. RD 22-319 of 11 December 2 of the BNB Governor in accordance with the requirements of the Law on Banks. License updated by: Order No. RD 22-2279 of 25 October 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2273 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 6 July 2 of the Sofia City Court on company file No. 8611 of 2, lot No. 57183, vol. 627, reg. I, p. 132, re-entered in the Commercial Register to the Registry Agency, UIC 1332542, certificate No. 29431728 of 3 April 29 Address of the branch Management Shareholders (shares over 1 per cent) Auditor 2 Knyaginya Maria-Luiza Blvd., TSUM Business Centre, floor 5, 1 Sofia tel. 2/9175 1; 9175 11 Website: www.citibank.com/bulgaria Plamen Nickolov Gonkov Governor Borislava Stoianova Jereva-Naymushina Governor Stanislava Petkova Taneva Governor Citibank N.A., New York, USA 1 per cent KPMG Bulgaria OOD

87 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 81 88 561 225 221 791 27 792 236 16 1 142 135 211 663 518 95 129 388 319 777 68 93 4 929 34 997 487 3 47 318 524 535 96 95 96 95 484 484 3 156 3 156 84 286 67 742 16 54 4 2 2 6 679 137 1 956 576 4 1 637 621 924 16 178 16 178 6 89 614 3 16 427 2 296 443 686 744 223 223 4 185 4 185 631 614 15 2 6 11 831 3 127 627 2 296 458 686 746 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 65 517 65 517 129 312 129 312 3 513 3 513 35 237 35 237 37 727 37 727 568 36 568 36 6 679 137 3 695 933 2 296 458 686 746

88 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 11 986 376 122 332-11 722 313 95 71 665 219 567 21 863 257 79 125 569 99 776 32 445 2 162 2 162 11 229 6 694 3 122 1 413 3 942 88 581 2 553 13 179 13 179-5 385-5 385 19 857 19 857 63 63 2 886 2 886 2 368 2 368 45 356 4 436 19 275 41 919 4 192 37 727 37 727 37 727

89 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 4 98 36 1 6 95 3 446 332 527 123 1 16 1 16 326 357 35 543 54 64 236 21 68 182 57 961 2 255 7 966 4 572 97 91 213 3 378 981 282 93 12 78 2 172 1 492 44 8 298 333 7 965 4 41 1 839 2 527 44 6 89 614 3 16 427 2 296 443 686 744 27 257 151 268 55 989 65 44 55 625 9 779 55 149 55 149 86 74 4 494 46 21 2 132 989 1 8 811 683 973 368 25 1 897 35 1 67 247 683 973 145 815 235 954 13 564 222 39 3 623 62 1 874 348 1 43 715 318 539 125 766 125 766 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

9 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 24 of 21 January 1994 of the BNB Governing Council. License updated by: Order No. 1-499 of 18 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-44 of 7 September 2 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-584 of 1 December 2 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-859 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2265 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of 6 May 1994 of the Sofia City Court on company file No. 3989 of 1994, lot No. 568, vol. 11, reg. II, p. 29; re-entered in the Commercial Register to the Registry Agency, UIC 831184677, certificate No. 282413235 of 4 February 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 1 Graf Ignatiev Str., 1 Sofia tel. 2/98 93 62; 2/9375 61 Website: www.corpbank.bg Tsvetan Radoev Vasilev Chairman Zlatozar Krustev Surlekov Lyubomir Kolev Denev Faysal Amur Mohamed Al Riyami Abdul Salam Mohamed Abdullah Al Murshidi Orlin Nikolov Rusev Chairman and Executive Director Ilian Atanasov Zafirov Executive Director Georgi Pankov Hristov Executive Director Alexander Miroslavov Pantaleev Executive Director Bromak EOOD 5.66 per cent Bulgarian Acquisition Company II S.A.R.L 3.35 per cent KPMG Bulgaria OOD

CRÉDIT AGRIKOLE BULGARIA 91 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 113 914 24 888 88 29 817 5 5 11 36 37 1 936 325 39 54 551 26 732 9 756 6 555 6 555 5 492 5 492 1 834 1 396 434 4 25 284 25 284 489 429 118 541 36 311 1 577 7 7 451 69 146 996 285 224 19 389 271 271 86 86 5 98 2 373 2 815 792 457 953 149 733 288 39 2 181 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 83 876 83 876 175 175-41 63-41 63-1 972-1 972 31 476 31 476 489 429 181 29 288 39 2 181

92 CRÉDIT AGRIKOLE BULGARIA Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 1 396 1 717 8 874-195 16 24 2 911 13 224 15 7 873 2 52 5 31 322 2 2 2 22 1 36 1 16 24 736 255 479 2 584 584-77 -77-272 -272 926 926 636 636 12 524 1 572 7 27-1 97 2-1 972-1 972-1 972

CRÉDIT AGRIKOLE BULGARIA 93 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 368 53 62 5 296 697 9 756 9 122 39 1 964 7 119 611 611 234 67 45 179 186 854 2 637 124 1 16 832 17 268 99 417 2 861 96 556 24 683 13 971 1 712 451 69 146 996 285 224 19 389 158 256 151 9 6 356 8 353 1 997 6 356 149 93 149 93 153 931 113 788 35 741 4 42 153 931 113 788 35 741 4 42 16 451 33 28 64 612 8 631 32 971 32 971 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

94 CRÉDIT AGRIKOLE BULGARIA Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 337 of 2 November 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria under the Law on Banks and Credit Activity. License updated by: Resolution No. 86 of 3 January 1997 of the BNB Governing Council and Order No. 1-1112 of 8 September 1997 of the BNB Governing Council in accordance with the requirements of the Law on Banks; Order No. RD 22-86 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2266 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of the Sofia City Court on company file No. 21376 of 1994, lot No. 2768, vol. 253, p. 168; re-entered in the Commercial Register to the Registry Agency, UIC 831595828, certificate No. 2884152653 of 4 August 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 2 Knyaginya Maria-Louisa Blvd., fl. 5, 1 Sofia tel. 2/8951 24 Website: www.credit-agricole.bg Gérard Marchand Chairman François Alfred Marie Pinchon Deputy Chairman Vincent Julita Laurenth Fromageau Athanasios Petropoulos Chairman and Chief Executive Officer Деляна Валериева Пешева Executive Director Christos Panagiotis Pantazis Lionel Daniel Foulon Georgi Hristov Drenski IUB Holding, Republic of France 1 per cent Ernst & Young Audit OOD

95 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 11 288 52 28 48 192 888 117 941 13 596 181 4 264 356 887 111 21 221 48 24 458 145 247 78 261 59 69 7 377 5 378 5 378 35 35 24 24 179 179 1 988 1 669 99 22 17 286 17 286 746 523 279 927 429 389 37 27 674 787 41 19 236 94 36 774 189 189 5 739 4 18 1 186 445 68 715 45 46 238 9 37 219 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 5 5 1 834 1 834 14 82 14 82-828 -828 65 88 65 88 746 523 471 214 238 9 37 219

96 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 22 331 1 322 11 34 975 25 242 8 13 16 18 1 121 13 953 6 174 7 388 391 1 1 6 132 3 135 2 73 267 526 178 326 22 994 994 984 984 2 2 2 947 2 947 31 31 13 854 1 157 8 148-828 -828-828 -828

97 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 368 57 113 495 23 267 24 88 34 284 23 654 1 63 15 787 424 1 886 13 477 533 533 284 971 7 881 23 473 1 617 32 995 18 536 13 745 714 5 316 266 5 5 27 679 18 27 8 695 714 674 787 41 19 236 94 36 774 15 126 15 126 15 126 15 126 424 351 292 241 13 1 29 1 423 83 291 72 13 1 29 1 521 521 235 31 93 742 133 84 7 764 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

98 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Address of the head office Licensed by Resolution No. 1-11 of 12 March 1999 of the BNB Governor in accordance with the requirements of the Law on Banks. License updated by: Order No. RD 22-862 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2264 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 15 April 1999 of the Sofia City Court on company file No. 3936 of 1999, lot No. 542, vol. 547, p. 178; re-entered in the Commercial Register to the Registry Agency, UIC 12188456, certificate No. 285291732 of 29 May 28 8 General Totleben Blvd., 166 Sofia tel. 2/4641 171 Website: www.dbank.bg Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor Elenka Harizanova Manova Bahattin Gürbüz Emel Fuat Güven Valery Borissov Borissov Anna Ivanova Asparuhova Chair and Executive Director Angel Kirilov Gekov Executive Director Galabin Nikolov Galabov Executive Director Roumen Dimitrov Petrov Plamen Ivanov Dermendzhiev Fuat Güven (Fuat Hyusniev Osmanov) 1 per cent KPMG Bulgaria OOD

99 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 774 897 724 456 38 7 12 371 12 97 26 515 67 146 9 39 271 82 152 558 89 57 29 17 7 32 65 3 624 218 3 531 138 165 294 14 537 7 228 6 39 1 27 39 66 39 66 24 73 24 73 23 55 23 55 34 632 31 166 3 448 18 8 875 52 4 922 875 3 735 348 217 279 57 56 1 7 332 447 4 954 82 2 149 22 228 443 7 416 7 416 14 1 14 1 59 387 5 44 8 449 498 7 413 767 5 27 174 2 157 652 228 941 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 153 984 153 984 93 981 93 981 1 47 623 1 47 623 166 147 166 147 1 461 735 1 461 735 8 875 52 6 488 99 2 157 652 228 941

1 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 453 873 314 454 136 2 3 219 465 67 289 441 17 454 5 172 19 356 73 146 34 254 1 956 616 613 3 88 786 88 786 9 663 9 663 12 585 12 585 5 957 5 957-6 -6-488 -488 1 9 1 9 1 471 1 471 146 815 23 699 98 86 184 553 18 46 166 147 166 147 166 147

11 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 8 199 526 4 12 828 3 923 379 173 319 13 83 1 94 2 899 1 42 872 7 321 872 497 163 54 14 35 35 35 69 27 1 964 881 7156 1 245 96 9 729 5 73 665 3 339 512 1 733 617 536 2 5 18 1 334 98 1 165 62 48 2 573 485 2 5 414 568 15 56 7 332 447 4 954 82 2 149 22 228 443 184 86 69 386 87 97 26 793 144 522 41 322 76 47 26 793 23 58 23 58 1 759 1 2 559 14 747 3 86 1 941 1 385 356 97 487 392 73 22 796 1 385 356 97 487 392 73 22 796 5 468 28 3 914 929 1 374 497 178 854 294 725 294 725 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

12 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration State Savings Bank (SSB) was transformed into a commercial bank according to Ordinance No. 59 of 25 November 1998 of the Council of Ministers pursuant to the Law on Transformation of the SSB (Darjaven Vestnik, issue 48 of 28 April 1998). By Order No. RD 22-882 of 26 September 22 of the BNB Governor, DSK Bank was granted a permission to conduct bank transactions under Article 1, paragraphs 1 and 2 of the Law on Banks. License updated by: Order No. RD 22-843 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2251 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 26 January 1999 of the Sofia City Court on company file No. 756 of 1999, lot No. 875, vol. 16, reg. II, p. 22; re-entered in the Commercial Register to the Registry Agency, UIC 12183616, certificate No. 2848143126 of 8 April 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 19 Moskovska Str., 136 Sofia tel. 2/9391 22 Website: www.dskbank.bg Laszlo Bencsik Chairman Frigyes Harshegyi Andras Takacs Laszlo Wolf Gabor Kuncze Zoltan Dencs Violina Marinova Spasova Chair and Chief Executive Director Diana Decheva Miteva Executive Director Dorothea Nikolaeva Nikolova Executive Director Andrey Iliev Nikolov Executive Director Miroslav Stanimirov Vichev Executive Director Nikolay Borisov Borisov Executive Director OTP Bank RT, Hungary 1 per cent KPMG Bulgaria OOD

EUROBANK BULGARIA 13 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 986 88 444 261 531 868 1 679 9 848 5 354 3 76 788 136 354 7 31 32 642 96 42 4 32 91 1 694 371 2 449 54 158 666 54 286 54 286 32 218 32 218 1 538 1 538 21 153 17 551 1 873 1 729 7 486 7 486 5 551 782 2 264 375 3 19 143 268 264 4 6 44 3 83 753 4 697 54 2 649 513 1 688 252 359 289 4 72 1 296 3 424 5 333 5 31 23 3 899 3 899 24 686 21 83 1 79 1 66 4 74 292 2 68 596 1 695 164 364 532 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 452 753 452 753-719 -719 343 345 343 345 16 111 16 111 811 49 811 49 5 551 782 3 492 86 1 695 164 364 532

14 EUROBANK BULGARIA Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 197 37 17 923 87 926 1 458 279 783 139 966 128 18 11 79 134 843 73 764 49 61 11 469 613 64 9 46 629 33 87 1 919 1 84 1 92 8 78 1 491 631 1 646 1 646 6 239 6 239-31 -31 154 154-549 -549 8 568 8 568 1 339 9 534 483 68 927-65 17 959 1 848 16 111 16 111 16 111

EUROBANK BULGARIA 15 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 4 663 867 1 96 17 2 577 78 179 989 2 742 2 142 6 467 865 14 444 439 632 13 789 15 267 221 15 46 2 176 469 695 316 1 419 359 61 794 2 1 524 1 194 47 73 71 14 46 1 4 94 355 813 599 431 85 696 96 584 838 234 13 64 18 71 4 697 54 2 649 513 1 688 252 359 289 125 455 66 112 39 987 19 356 68 376 4 873 25 353 2 15 17 26 17 26 2 937 2 937 36 936 25 239 11 697 972 132 639 832 294 89 37 491 93 5 639 832 225 727 37 491 5 64 5 64 64 18 64 18 3 476 575 1 918 543 1 255 59 32 442 122 892 25 26 97 866 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

16 EUROBANK BULGARIA Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 21 of 14 March 1991 of the BNB Governing Council. License updated by: Resolution No. 15 of 15 April 1992 of the BNB Governing Council to conduct foreign currency activity in accordance with the requirements of the Law on Banks and Credit Activity; Order No. 1-488 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-845 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2252 of 16 November 29 of the BNB Governor in accordance with the Law on Amendment to the Law on Credit Institutions Entered in the Commercial Register by resolution of the Sofia City Court on company file No. 1646 of 1991, lot No. 414, vol. 4, p. 91; re-entered in the Commercial Register to the Registry Agency, UIC 694749, certificate No. 2831115427 of 11 March 28 Address of the head office Management Supervisory Board Management Board Procurator Shareholders (shares over 1 per cent) Auditor 26 Okolovrasten pat Str., 1766 Sofia tel. 2/8166 Website: www.postbank.bg Theodoros Karakasis Chairman Stavros Ioannu Deputy Chairman Evangelos Yoanis Kavvalos Nikolaos Aliprantis Christos Adam Petia Nikolova Dimitrova Chair and Chief Executive Director Dimitar Borisov Shumarov Executive Director Iordan Marinov Souvandjiev Milena Ivaylova Vaneva EFG New Europe Holding B.V., Kingdom Netherlands 54.27 per cent Eurobank Ergasias S.A., Greece 34.56 per cent CEN Balkan Holdings Limited, Cyprus 11.16 per cent PricewaterhouseCoopers Bulgaria OOD

17 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 1 12 969 151 876 941 278 9 815 6 344 6 273 36 35 372 127 19 996 234 57 27 561 4 837 193 1 241 276 3 225 159 37 758 17 5 161 81 8 69 3 64 3 64 54 578 54 175 43 11 918 11 918 36 371 12 936 23 435 189 55 134 52 631 52 293 21 128 7 134 424 2 126 798 4 587 35 42 591 6 584 567 3 93 71 2 932 957 558 539 336 336 4 6 3 992 68 9 684 7 87 2 455 142 6 598 647 3 14 15 2 935 48 559 17 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 11 11 97 97 5 771 5 771 298 214 298 214 24 792 24 792 535 777 535 777 7 134 424 3 639 927 2 935 48 559 17

18 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 193 177 54 748 13 889 7 54 329 24 99 374 21 945 18 885 213 319 9 793 18 891 13 635 53 53 73 634 41 42 29 262 2 952 7 873 6 784 427 662 1 955 1 955 5 69 5 69 615 615 4 562 4 562 1 794 1 794 19 44 14 551 41 566 27 62 2 828 24 792 24 792 24 792

19 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 5 42 236 1 335 286 3 334 984 371 966 11 127 5 84 29 59 66 984 1 813 876 116 821 4 59 415 813 236 2 944 174 32 5 879 881 516 9 361 635 2 156 357 553 137 799 218 964 79 522 328 378 291 142 671 1 366 6 584 567 3 93 71 2 932 957 558 539 56 29 37 238 16 936 2 116 2 86 643 1 61 1 12 26 833 11 345 14 474 1 14 5 5 21 651 2 25 1 41 1 375 519 817 464 456 317 11 738 1 338 49 812 641 424 3 11 738 37 11 4 823 32 287 4 872 315 2 238 369 2 179 261 454 685 58 89 58 89 222 354 222 354 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

11 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 278 of 1 October 1993 of the BNB Governing Council to conduct bank transactions in Bulgaria in accordance with the requirements of the Law on Banks and Credit Activity. License amended by Resolution No. 273 of 14 September 1995 of the BNB Governing Council to conduct bank transactions abroad. License updated by: Order No. 1-498 of 18 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-857 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2257 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of the Sofia City Court on company file No. 1845 of 1993, lot No. 11941, vol. 163, p. 16; re-entered in the Commercial Register to the Registry Agency, UIC 83194393, certificate No. 2842191311 of 21 April 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 37 Dragan Tsankov Blvd., 1797 Sofia tel. 2/91 1 Website: www.fibank.bg Evgeni Krustev Lukanov Chairman Maya Lyubenova Georgieva Deputy Chair Georgi Dimitrov Mutafchiev Radka Veselinova Mineva Jordan Velichkov Skortchev Dimitar Kostov Kostov Chairman and Executive Director Svetoslav Stoyanov Moldovansky Executive Director Vassil Christov Christov Executive Director Maya Ivanova Oyfalosh Executive Director Ivaylo Dimitrov Mutafchiev 28.94 per cent Tzeko Todorov Minev 28.94 per cent KPMG Bulgaria OOD

ING BANK N.V., SOFIA BRANCH 111 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 3 973 3 288 328 357 347 245 12 126 26 5 156 16 527 59 343 391 334 176 67 2 445 14 822 593 393 2 315 315 155 155 2 828 2 589 238 1 552 571 259 963 217 983 74 625 545 539 337 14 151 94 56 585 22 22 5 989 1 437 3 612 94 551 55 338 473 155 552 57 525 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 55 55 322 322 194 194 1 21 1 21 552 571 339 494 155 552 57 525

112 ING BANK N.V., SOFIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 12 834 6 26 4 682 2 126 7 895 2 989 3 366 1 54 141 95 18 28 19 19 4 31 1 899 1 479 653 955 771 145 39-1 -1 1 69 1 69 28 28 11 11 878 878 12 366 45-153 216 22 194 194 194

ING BANK N.V., SOFIA BRANCH 113 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 391 971 176 349 2 798 14 824 121 668 74 217 34 715 12 736 5 218 5 218 265 85 12 132 16 865 2 88 545 539 337 14 151 94 56 585 115 761 72 32 8 439 35 29 115 761 72 32 8 439 35 29 429 778 264 982 143 51 21 295 429 778 264 982 143 51 21 295 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

114 ING BANK N.V., SOFIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 134 of 14 April 1994 of the BNB Governing Council in accordance with the requirements of the Law on Banks and Credit Activity. License amended by Resolution No. 199 of 16 June 1994 of the BNB Governing Council. License updated by Order No. 1-563 of 22 December 1999 of the BNB Governor in accordance with the requirements of the Law on Banks. After the accession of the Republic of Bulgaria to the EU branches of banks from Member States licensed by the BNB prior the entry into force of the Law on Credit Institutions shall continue to perform their activities by virtue of the mutual recognition of the single European passport. Entered in the Commercial Register by resolution of 26 July 1994 of the Sofia City Court on company file No. 11357 of 1994; re-entered in the Commercial Register to the Registry Agency, UIC 831553811, certificate No. 28618132823 of 18 June 28 Address of the branch Management Shareholders (shares over 1 per cent) Auditor 49B, Bulgaria Blvd., entr. A, seventh floor, 144 Sofia tel. 2/9176 4 Website: www.ing.bg Egbert Voerman Chief Executive Director Vladimir Boyanov Tchimov Executive Director Miroslava Mihailova Strashilova Executive Director Tsvetomir Stefanov Uzunov Executive Director ING Bank N.V., Kingdom of Netherlands 1 per cent Ernst & Young Audit OOD

115 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 167 324 56 348 17 472 3 54 724 637 33 54 4 974 4 659 2 313 58 622 22 95 321 31 38 686 113 29 23 764 8 811 8 634 18 175 18 175 544 544 5 5 126 126 22 283 21 58 1 222 3 9 474 9 474 917 46 355 695 51 571 51 194 823 524 526 37 246 685 5 469 12 189 4 151 6 699 1 339 835 713 53 521 253 384 51 88 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 3 36 3 36 5 582 5 582 859 859 81 747 81 747 917 46 612 268 253 384 51 88

116 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 17 137 8 222 9 681-766 29 13 12 46 16 21 433 21 414 11 81 8 262 1 342 116 116 8 411 6 195 1 997 219 585 245 264 76 4 4 1 19 1 19-25 -25 1 497 1 497 989 989 13 766 758 1 613 1 141 859 859 859

117 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 591 21 226 146 325 619 39 436 7 6 7 6 148 556 26 864 87 482 34 21 1 88 1 88 44 187 177 857 222 796 3 534 3 31 13 277 15 341 1 692 12 645 2 1 645 17 665 11 277 4 696 1 692 823 524 526 37 246 685 5 469 28 36 28 36 3 3 25 36 25 36 396 89 281 849 99 241 15 719 393 14 278 54 99 241 15 719 3 795 3 795 368 968 216 215 118 3 34 75 29 441 29 441 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

118 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Protocol No. 42 of 25 October 1989 of the BNB Governing Council. By Protocol No. 93 of 2 December 199 of the BNB was permited to conduct transactions in Bulgaria. License updated by: Resolution No. 59 of 18 February 1993 of the BNB Governing Council to conduct bank transactions abroad; Order No. 1-492 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-847 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2263 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of 6 May 1991 of the Sofia City Court on company file No. 2367 of 1991, lot No. 53, vol. 1, p. 14; re-entered in the Commercial Register to the Registry Agency, UIC 694329, certificate No. 2869113132 of 9 June 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 81 83 Todor Alexandrov Blvd., 133 Sofia tel. 2/812 234; 2/812 366 Website: www.iabank.bg Ivan Minkov Dragnevsky Chairman Georgi Stoinev Harizanov Deputy Chairman Georgi Borislavov Georgiev Victor Georgiev Valkov Aleksey Asenov Tsvetanov Chairman and Chief Executive Director Rumen Georgiev Sirakov Deputy Chairman and Executive Director Maria Andreeva Guneva Dynatrade International 33 per cent BDO Bulgaria OOD

119 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 117 688 5 158 63 721 3 89 5 846 2 487 3 359 449 826 157 28 267 326 25 292 842 468 38 693 53 374 3 41 77 236 77 236 196 196 5 489 5 489 24 58 17 317 6 8 1 183 57 222 57 222 1 58 551 676 6 843 86 6 685 1 391 49 83 417 526 883 6 749 41 41 8 987 4 984 3 534 469 1 4 446 88 811 53 417 61 218 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 131 266 131 266 28 333 28 333-1 199-1 199 29 1 29 1 1 74 1 74 18 15 18 15 1 58 551 988 916 53 417 61 218

12 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 16 579 4 894 11 979-294 45 151 13 893 347 1 211 4 399 17 667 21 78 1 654 24 24 12 656 9 83 3 39 183 1 597 1 183 38 34 184 184 79 79 3 837 3 837 33 33 59 59 615 615 5 17 5 17 17 485 2 749-3 759 1 6 1 74 1 74 1 74 1 74

121 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 849 514 311 787 57 62 3 665 14 27 13 861 166 134 896 16 154 3 269 25 473 52 436 12 198 4 238 52 779 12 878 379 624 2 277 145 376 58 696 83 765 2 915 45 53 1 391 35 58 54 99 873 48 35 48 77 2 861 1 391 49 83 417 526 883 6 749 35 488 27 258 8 229 1 15 257 7 27 8 229 1 3 3 17 231 17 231 57 148 421 754 71 579 13 815 56 48 421 14 71 579 13 815 74 74 781 176 299 927 434 316 46 933 27 783 15 24 12 759 39 454 39 454 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

122 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 364 of 1 December 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria and abroad under Article 9, para. 1 of the Law on Banks and Credit Activity. License updated by: Order No. 1-574 of 27 December 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-844 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2261 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 16 December 1994 of the Sofia City Court on company file No. 23891 of 1994, lot No. 2164, vol. 261, reg. 1, p. 13; re-entered in the Commercial Register to the Registry Agency, UIC 831663282, certificate No. 28526122145 of 26 May 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 85 Bulgaria Blvd., 144 Sofia tel. 2/8186 123 Website: www.ibank.bg Petia Ivanova Barakova-Slavova Chair Festa Holding AD Dimitriyka Lazarova Andreeva Plamen Yordanov Milkov Chairman and Executive Director Lyubomir Antonov Karimansky Deputy Chairman and Executive Director Tsanko Iliev Kolovsky Executive Director Radka Boneva Nikodimova Executive Director Festa Holding 49.5 per cent Adil Said Ahmed Al Shanfari, Sultanate of Oman 31.74% Petia Ivanova Barakova-Slavova 14.56 per cent KPMG Bulgaria OOD

IŞBANK AG, SOFIA BRANCH 123 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 1 21 816 326 59 11 11 1 9 214 1 886 161 161 29 29 5 5 21 2 1 12 518 1 32 9 541 1 945 12 956 278 1 734 1 944 4 4 12 996 278 1 774 1 944 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY -478-478 -478-478 12 518-2 1 774 1 944

124 IŞBANK AG, SOFIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 387 17 367 3 297 297 97 97 186 13 17 3 41 38 3 4 4 2 2 791 74-478 -478-478 -478

IŞBANK AG, SOFIA BRANCH 125 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 11 11 1 9 214 1 886 5 99 1 4 22 1 886 5 192 5 192 12 956 278 1 734 1 944 1 317 8 853 1 464 1 317 8 853 1 464 1 675 256 939 48 1 675 256 939 48 964 22 942 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

126 IŞBANK AG, SOFIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB IŞBANK AG Sofia Branch is a branch of IŞBANK AG, Germany; the country is a member of the EU, therefore no license, granted by the BNB, is required. Legal registration Entered in the Commercial Register to the Registry Agency, UIC 2139377, certificate No. 21111494254 of 14 January 211 Address of the branch Management Shareholders (shares over 1 per cent) 2 Pozitano Square, Perform Business Centre, first floor, 1 Sofia tel. 2/422; 2/4221 Baki Mustafa Cankurt Governor IŞBANK AG, Federal Republic of Germany 1 per cent

127 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 266 46 111 147 153 292 2 21 7 3 4 7 26 48 39 3 288 1 988 43 114 1 159 489 376 67 762 462 2 96 6 298 6 298 5 339 5 339 474 474 3 84 2 755 38 21 9 942 9 942 1 56 56 515 314 918 5 73 142 5 5 1 34 122 562 17 669 8 72 944 135 64 69 2 5 93 4 398 695 1 39 355 566 632 669 772 72 951 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 122 465 122 465 1 319 1 319 7 21 7 21 3 166 3 166 197 151 197 151 1 56 56 763 783 669 772 72 951

128 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 57 554 23 631 33 557 366 68 246 23 35 43 58 1 316 29 483 12 443 15 738 1 32 57 57 17 28 141 6 764 43 1 861 761 1 49 51 83 83 993 993 53 53 1 1 1 537 1 537 29 11 2 353-558 23 137 3 521 355 3 166 3 166 3 166

129 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 265 936 422 126 822 85 2 96 978 978 22 276 54 1 881 19 891 7 7 817 998 31 113 56 821 1 64 424 677 11 524 314 148 5 252 615 31 829 22 786 172 62 78 695 93 362 5 1 34 122 562 17 669 8 72 944 298 46 41 112 257 294 6 716 827 5 889 21 169 5 1 25 168 81 521 35 284 46 237 552 78 31 115 26 355 36 238 533 897 36 456 191 23 36 238 15 152 15 152 3 659 3 659 453 8 21 943 25 359 36 76 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

13 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 323 of 2 October 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria in accordance with the requirements of the Law on Banks and Credit Activity. License updated by: Resolution No. 96 of 3 September 1995 of the BNB Governing Council and Resolution No. 1 of 4 January 1996 of the BNB Governing Council to conduct bank transactions abroad; Order No. 1-494 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-858 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2262 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by resolution of the Sofia City Court on company file No. 31533 of 1992, lot No. 648, vol. 12, p. 75; re-entered in the Commercial Register to the Registry Agency, UIC 83159633, certificate No. 28311142437 of 11 March 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 3 32 General Totleben Blvd., 166 Sofia tel. 2/9153 333 Website: www.unionbank.bg First Investment Bank AD Delcho Petrov Krastev Bojidar Mihailov Todorov Nedelcho Vasilev Nedelchev Maria Dimova Ilieva Chair and Chief Executive Director Milka Dimitrova Todorova Executive Director Pavel Petrov Yanachkov Executive Director Vasil Alexandrov Trifonov First Investment Bank AD, Republic of Bulgaria 1 per cent KPMG Bulgaria OOD Note: The information on the bank s status, management and shareholders reflects its state by 19 December 213 after the acquisition by First Investment Bank of 1% of MKB Unionbank s equity and after the change of the bank s name to Unionbank.

MUNICIPAL BANK PLC 131 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 29 132 157 647 49 54 1 981 54 738 7 124 47 254 36 378 596 231 653 145 985 958 5 32 5 25 7 419 451 251 937 148 471 19 43 78 955 34 331 44 624 48 334 48 334 343 343 35 35 185 185 4 63 3 969 125 59 1 326 1 326 1 21 45 742 224 435 963 22 858 1 125 93 868 974 236 164 2 765 247 247 7 327 4 676 611 2 4 1 133 477 873 897 236 775 22 85 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 43 498 43 498-98 -98 2 146 2 146 4 22 4 22 67 568 67 568 1 21 45 941 465 236 775 22 85

132 MUNICIPAL BANK PLC Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 37 776 25 516 12 122 138 39 735 22 42 16 983 332 15 466 9 583 5 598 285 342 34 2 7 96 7 13 782 111 1 34 1 237 45 22-152 -152 1 126 1 126 5 79 5 79-69 -69-24 -24 783 783 18 18 23 191 1 66 8 816 4 19 87 4 22 4 22 4 22

MUNICIPAL BANK PLC 133 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 481 437 287 234 175 16 19 43 37 555 29 521 8 34 98 855 65 848 15 94 17 13 693 693 283 413 157 221 124 252 1 94 6 921 33 951 26 97 11 838 5 78 6 58 49 83 28 171 2 912 1 125 93 868 974 236 164 2 765 3 474 999 2 463 12 19 6 1 12 2 462 2 462 993 993 688 767 611 41 72 441 5 285 687 64 69 878 72 441 5 285 1 1 1 153 1 153 414 12 256 934 141 7 15 468 19 56 19 56 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

134 MUNICIPAL BANK PLC Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 121 of 4 March 1996 of the BNB Governing Council to conduct bank transactions in Bulgaria in accordance with the requirements of the Law on Banks and Credit Activity. License amended by Resolution No. 499 of 22 July 1996 of the BNB Governing Council and Resolution No. 249 of 11 April 1997 of the BNB Governing Council to conduct bank transactions abroad. License updated by: Order No. 1-491 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-851 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2259 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 4 April 1996 of the Sofia City Court on company file No. 5197 of 1996, lot No. 737, vol. 13, reg. II, p. 138; re-entered in the Commercial Register to the Registry Agency, UIC 12186224, certificate No. 29161436 of 6 October 29 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 6 Vrabcha Str., 1 Sofia tel. 2/93 111 Website: www.municipalbank.bg Stefan Lazarov Nenov Chairman Zdravko Borisov Gargarov Deputy Chairman Spas Simeonov Dimitrov Sasho Petrov Tchakalski Chairman and Executive Director Ivanka Toteva Popova Deputy Chair Georgi Hristov Belovski Executive Director Radoslav Todorov Milenkov Executive Director Vassil Borisov Trenev Sofia Municipality 67.65 per cent KPMG Bulgaria OOD

135 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 229 56 28 699 15 212 5 595 11 681 6 73 4 978 1 626 1 624 2 2 937 745 58 67 2 2486 117 52 73 398 73 398 5 13 5 13 45 45 653 653 15 452 15 171 274 7 3 275 29 892 3 2 255 572 127 634 61 61 2 635 284 871 999 1 613 793 149 492 1 872 1 872 11 937 8 69 358 2 97 2 649 154 882 541 1 614 151 152 462 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 316 797 316 797 2 2 39 985 39 985-729 -729 626 55 626 55 3 275 29 1 58 596 1 614 151 152 462

136 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 85 88 9 351 75 641 888 136 116 24 67 17 56 3 94 67 31 27 21 36 34 3 985 246 147 99 16 1 261 4 815 924 2 969 2 53 376 9 11 11 3 13 3 13-389 -389 244 244 82 82 19 19 39 752 6 64-61 4 759-634 95-729 -729-729

137 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 3 156 391 659 329 2 377 772 119 29 617 69 141 866 434 62 41 24 2 69 764 376 483 1 638 879 54 42 468 937 14 98 34 273 23 684 337 734 53 639 26 513 23 582 131 23 87 341 43 76 12 2 635 284 871 999 1 613 793 149 492 793 914 3 297 768 294 22 323 74 35 2 717 782 22 323 53 69 3 97 5 512 666 624 427 286 216 644 22 694 666 377 427 39 216 644 22 694 247 247 1 51 394 441 416 55 53 14 475 73 143 73 143 5 29 5 29 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

138 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 399 of 29 December 1993 of the BNB Governing Council under the Law on Banks and Credit Activity. License updated by: Resolution No. 63 of 2 March 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria under the Law on Banks and Credit Activity; Order No. 1-53 of 18 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-855 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-226 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment of the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 8 March 1994 of the Sofia City Court on company file No. 2413 of 1993, lot No. 1559, vol. 194, p. 174; re-entered in the Commercial Register to the Registry Agency, UIC 831633691, certificate No. 28423143423 of 23 April 28 Address of the head office Management Board of Directors Shareholders (shares over 1 per cent) Auditor 115 E Tsarigradsko Shose Blvd., 1784 Sofia tel. 2/8 4182 Website: www.piraeusbank.bg Ilias Dimitrios Milis Chairman Athanasios Aristidis Kutsopoulos Deputy Chairman and Chief Executive Director Emil Angelov Angelov Deputy Chief Executive Director Margarita Dobreva Petrova-Karidi Executive Director Joanna Apostolos Kouna Ioannis Delis Georgios Ioannis Poulopoulos Krassimira Todorova Ivanova Piraeus Bank S.A., Athens, Greece 99.98 per cent KPMG Bulgaria OOD

139 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 123 519 47 416 73 414 2 689 11 389 1 76 2 31 8 3 17 934 6 813 11 3 118 1 17 58 456 85 629 523 21 45 27 972 27 972 3 844 3 844 2 619 2 619 11 11 7 47 6 88 163 4 22 295 22 295 1 323 787 575 11 716 413 32 264 1 138 132 615 135 491 914 31 83 273 273 82 82 14 696 8 143 5 49 1 54 1 153 93 624 353 496 963 32 587 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 113 142 113 142 3 496 3 496-28 -28 37 674 37 674 15 78 15 78 169 884 169 884 1 323 787 794 237 496 963 32 587

14 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 73 225 42 421 29 997 87 77 131 39 556 36 965 61 23 521 11 971 11 395 155 15 929 1 466 5 46 417 1 27 523 619 65 3 126 3 126-446 -446 3 3 124 124 2 276 2 276 217 217 46 483 3 78 5 262 17 7 1 92 15 78 15 78 15 78

141 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 1 147 612 47 644 655 494 21 474 72 947 52 977 19 97 11 618 249 11 369 966 98 44 587 524 817 1 54 96 139 29 88 66 331 81 74 16 959 64 745 14 435 12 849 1 586 1 138 132 615 135 491 914 31 83 51 812 3 526 19 671 1 615 4 966 383 2 968 1 615 16 73 16 73 3 143 3 143 455 29 221 645 223 913 9 471 286 11 21 645 65 994 9 471 168 919 11 157 919 559 822 362 964 176 861 19 997 7 921 7 921 63 548 63 548 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

142 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Address of the head office Licensed by Order No. RD 22-442 of 25 September 21 of the BNB Governor to conduct bank transactions under the Law on Banks. License updated by: Order No. RD 22-1559 of 2 July 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2269 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered in the Commercial Register by Resolution No. 1 of 28 September 21 of the Sofia City Court on company file No. 9478 of 21, lot No. 64228, vol. 733, p. 116; re-entered in the Commercial Register to the Registry Agency, UIC 1359816, certificate No. 28418121745 of 18 April 28 26 Todor Alexandrov Blvd., 133 Sofia tel. 2/8135 1; 2/8135 88 Website: www.procreditbank.bg Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor Christoph Andreas Freytag Chairman Claus-Peter Zeitinger Hanns Martin Hagen Borislav Nikolov Kostadinov Birgit Storz Petar Slavchev Slavov Chairman and Executive Director Mariana Dimitrova Petkova Executive Director Rumyana Velichkova Todorova Executive Director Emilia Hristova Tzareva Executive Director Reni Ivanova Peycheva ProCredit Holding AG, Commerzbank Aktiengesellschaft (ProCredit Holding AG & Co.KGaA), Federal Republic of Germany 1 per cent KPMG Bulgaria OOD

143 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 617 447 592 529 14 581 1 337 88 776 52 119 32 149 4 58 148 51 8 598 64 244 3 29 4 627 32 1 386 132 3 88 98 151 92 495 536 125 94 261 83 18 639 21 926 21 926 11 479 11 479 26 881 26 881 4 71 4 71 34 989 27 658 6 846 485 6 76 188 2 328 487 3 468 63 279 98 1 5 341 79 5 88 769 2 327 356 2 4811 281 42 14 3 1 66 3 342 1 59 59 65 77 28 11 376 7 584 5 169 651 2 366 185 2 513 77 289 696 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 63 448 63 448 33 477 33 477-388 -388 96 537 96 537 6 76 188 3 272 722 2 513 77 289 696

144 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 222 917 97 67 117 541 7 76 242 618 92 524 142 924 7 17 71 312 32 119 37 799 1 394 23 23 53 3 35 19 15 964 2 317 9 285 5 35 3 548 387 8 73 8 73-1 552-1 552-257 -257 1 434 1 434 989 989 113 386 15 313 3 297 97 779 5 844-1 14-626 -388-388 -388

145 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 5 88 765 1 477 935 3 456 198 154 632 26 374 13 671 12 73 514 846 16 19 394 987 13 84 21 24 2 21 184 3 146 312 676 69 2 419 526 5 717 1 3829 772 156 67 798 75 459 79 14 989 354 716 4 92 32 667 167 253 82 71 5 88 769 2 327 356 2 4811 281 42 599 791 55 191 536 223 8 377 56 119 45 691 2 51 8 377 9 5 9 5 39 173 39 173 494 999 494 999 2 87 768 1 27 652 751 95 129 21 2 85 231 1 25 115 751 95 129 21 2 537 2 537 2 222 673 1 64 513 1 14 156 144 4 178 537 178 537 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

146 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 198 of 16 June 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria and abroad under Article 9, para. 1 of the Law on Banks and Credit Activity. License updated by: Order No. 1-497 of 18 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-85 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2254 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment of the Law on Credit Institutions Entered in the Commercial Register by Resolution No. 1 of 1 August 1994 of the Sofia City Court on company file No. 14195 of 1994, lot No. 18414, vol. 23, p. 38; re-entered in the Commercial Register to the Registry Agency, UIC 831558413, certificate No. 28311142522 of 11 March 28 Address of the head office Management Supervisory Board Management Board Procurator Shareholders (shares over 1 per cent) Auditor 18 2 Gogol Str., 154 Sofia tel. 2/9198 511 Website: www.rbb.bg Herbert Stepic Chairman Peter Lenkh Ferenc Berszán Klemens Haller Kurt Bruckner Tzenka Kalcheva Petkova Executive Director Evelina Miltenova Velikova Executive Director Ani Vasileva Angelova Executive Director Monika Fuernsinn Executive Director Oliver Roegl Executive Director Dobromir Slavov Dobrev Mihail Tanev Petkov Raiffeisen Bank International AG (Raiffeisen SEE Region Holding GmbH), Republic of Austria 1 per cent KPMG Bulgaria OOD

147 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 323 727 31 158 7 149 6 42 37 823 12 98 21 712 3 23 113 446 49 696 1 48 53 342 3 122 597 1 17 85 1 675 184 34 328 72 187 72 187 11 13 11 13 8 867 8 867 1 331 1 331 7 98 7 337 566 5 3 698 989 1 58 672 1 715 19 43 298 14 68 5 262 8 94 46 3 139 219 1 39 267 1 415 799 414 153 3 49 2 51 899 2 267 2 267 54 13 17 338 33 63 3 135 3 213 66 1 336 644 1 459 268 417 694 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 33 674 33 674 45 7 45 7 34 273 34 273 36 425 36 425 11 941 11 941 485 383 485 383 3 698 989 1 822 27 1 459 268 417 694

148 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 115 53 115 53 132 774 132 774 46 13 46 13 361 361 34 565 34 565 6 187 6 187-92 -92 6 817 6 817-18 -18 572 572 7 69 7 69 51 659 9 313 899 45 13 132 1 191 11 941 11 941 11 941

149 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 3 283 976 1 25 276 1 735 965 342 735 6 318 2 315 4 3 466 761 81 848 93 215 291 698 74 347 13 27 6 821 319 1 777 915 451 66 1 277 194 49 655 958 635 656 84 3 732 1 63 245 13 71 89 172 794 527 713 55 585 31 127 938 536 3 139 219 1 39 267 1 415 799 414 153 513 313 44 983 358 639 19 691 318 927 6 22 23 16 19 691 46 46 13 187 33 219 147 98 25 576 122 44 1 3 96 519 11 381 881 12 915 1 3 845 519 49 381 881 12 915 34 34 27 27 1 533 756 745 174 587 35 21 547 88 244 88 244 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

15 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 176 of 3 June 1993 of the BNB Governing Council to conduct bank transactions in Bulgaria and abroad under Article 17, para. 2, item 4 of the Law on Banks and Credit Activity. License updated by: Order No. 1-49 of 17 November 1999 in accordance with the requirements of the Law on Banks; Order No. RD 22-848 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions Order No. RD 22-2253 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions Entered in the Register of Commercial Companies by Resolution No. 424 of 24 June 1993 of the Varna Regional Court on company file No. 424 of 1993, lot No. 33, vol. 3, p. 125; re-entered in the Commercial Register to the Registry Agency, UIC 8137135, certificate No. 28411121833 of 11 April 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 92 Vladislav Varnenchik Blvd., 9 Varna tel. 52/686 1 Website: www.sgeb.bg Martin Mihailov Zaimov Chairman Patrick Pierre Gelin Didier Colin Giovanni Luca Soma Antoine Marcel Paul Toussaint Chairman and Chief Executive Director Maria Koycheva Rouseva Deputy Chair and Executive Director Willy-Pierre Abbal Executive Director Elenka Petrova Bakalova Executive Director Yann-Robin Dumontheil Executive Director Zhivka Stoyanova Sarachinova Member of the Management Board and Procurator Slaveyko Lyubomirov Slaveykov Member of the Management Board and Procurator Daniela Dimitrova Hristova Member of the Management Board and Procurator Société Générale, Republic of France 99.74 per cent Deloitte Audit OOD

151 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 86 54 32 635 4 754 12 665 89 69 2 32 397 82 947 126 522 92 928 9 197 1 338 7 859 1 66 1 17 499 1 696 1 696 78 1 77 9 72 1 482 98 7 24 1 458 1 458 412 277 122 733 168 276 121 268 355 467 116 87 145 511 93 149 313 313 131 131 4 143 3 393 121 629 3654 12 331 145 945 93 778 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 7 4 7 4-22 5-22 5 3 828 3 828 52 223 52 223 412 277 172 554 145 945 93 778

152 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 26 464 14 681 3 376 8 47 32 177 15 239 6 999 9 939 9 666 4 4 3 831 1 795 7 7 4 555 3 983 263 39 823 722 55 46-4 -4 523 523-313 -313-187 -187 388 388 193 193 13 392 596 8 722 74 3 828 3 828 3 828 3 828

153 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 334 465 87 397 151 854 95 214 64 466 26 57 37 896 19 56 19 56 17 157 5 977 99 47 2 133 143 336 81 42 6 731 55 185 1 466 118 1 348 141 87 81 32 5 383 55 185 355 467 116 87 145 511 93 149 22 426 3 914 2 79 15 83 22 426 3 914 2 79 15 83 178 442 42 728 77 228 58 486 177 26 41 492 77 228 58 486 1 236 1 236 148 87 7 165 59 62 18 86 6 512 6 512 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

154 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Order No. RD 22-167 of 13 August 23 of the BNB Governor to conduct bank transactions in Bulgaria and abroad. License updated by: Order No. RD 22-156 of 2 July 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-227 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions Order No. RD 22-1651 of 3 August 211 of the BNB Deputy Governor heading the Banking Supervision Department permitting NLB Banka Sofia to change its name to TBI Bank. Entered in the Commercial Register by Resolution No. 1 of 28 August 23 of the Sofia City Court on company file No. 927 of 23, lot No. 78318, vol. 927, reg. I, p. 158; re-entered in the Commercial Register to the Registry Agency, UIC 13113423, certificate No. 28317132719 of 17 March 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 52 54 Dimitar Hadzikotsev Str., 1421 Sofia tel. 2/8163 777 Website: www.tbibank.bg Ariel Shalom Hasson Valentin Angelov Galabov Zvi Ziv Bozhidar Ivanov Arshinkov Chairman and Executive Director Tsvetan Stefanov Petrinin Executive Director Nora Ivanova Petkova Executive Director Ivan Stefanov Ivanov Executive Director Venkat Sarma Anantapantula TBIF Financial Services B.V., Kingdom Netherlands 1 per cent Ernst & Young Audit OOD

T.C. ZIRAAT BANK, SOFIA BRANCH 155 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 9 15 3 645 4 847 658 17 21 17 21 26 35 3 129 2 955 2 266 83 83 16 16 297 297 286 85 199 2 54 13 8 65 43 22 2 926 26 28 5 577 16 831 3 62 5 5 6 6 373 98 275 26 457 5 731 17 16 3 62 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 74 74 27 149 27 149-297 -297 27 556 27 556 54 13 33 287 17 16 3 62

156 T.C. ZIRAAT BANK, SOFIA BRANCH Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 2 71 468 1 526 77 1 678 34 1 368 6 112 18 73 21 451 123 234 94 8 3 3 2 161 161-96 -96-17 -17 14 14 1 924 19-1 255-297 -297-297 -297

T.C. ZIRAAT BANK, SOFIA BRANCH 157 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 28 13 3 317 21 94 3 62 5 872 8 3 88 1 912 2 298 2 846 15 776 1 676 1 843 391 1 438 14 69 23 487 1 153 188 951 14 26 28 5 577 16 831 3 62 29 97 118 75 29 97 118 75 17 796 4 439 11 565 1 792 17 796 4 439 11 565 1 792 7 942 1 41 5 148 1 753 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

158 T.C. ZIRAAT BANK, SOFIA BRANCH Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration By Order No. 1-218 of 26 June 1998 of the BNB Governor T.C. Ziraat Bank with main office Ancara, Republic of Turkey, was granted a permit to conduct bank activity in Bulgaria through a branch in Sofia. License updated by: Order No. RD 22-228 of 25 October 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions Order No. RD 22-2274 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. By Order No. RD 22-2274 of 14 June 21 of the BNB Deputy Governor heading the Banking Supervision Department the Bank is allowed to provide payment services within the meaning of the Law on Payment Services and Payment Systems Entered in the Commercial Register by Resolution No. 1 of 3 July 1998 of the Sofia City Court on company file No. 881 of 1998, lot No. 863, vol. 15, p. 173; re-entered in the Commercial Register to the Registry Agency, UIC 12174731, certificate No. 2851122735 of 1 May 28 Address of the branch Management Shareholders (shares over 1 per cent) Auditor 87 Tsar Samuil Str., 131 Sofia tel. 2/98 87 Website: www.ziraatbank.bg Kazim Gündoğar President Fazilet Çavdar Vice President T.C. Ziraat Bank, Ankara, Republic of Turkey 1 per cent BDO Bulgaria OOD

159 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 3 894 2 382 1 36 26 39 736 12 375 15 566 11 795 42 625 19 447 22 42 758 13 831 13 831 2 83 2 83 45 45 2 551 2 551 13 78 13 78 118 995 66 944 39 292 12 759 86 25 55 739 18 648 11 818 674 674 575 559 4 12 87 454 56 972 18 652 11 83 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 27 995 27 995 4 716 4 716-248 -248-922 -922 31 541 31 541 118 995 88 513 18 652 11 83

16 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 4 719 3 172 1 371 176 3 165 1 374 1 491 3 1 436 1 4 285 111 2 2 1 384 1 194 186 4 27 169 21 17 1 473 1 473 61 61-13 -13 42 42 233 233 3 3 5 79 618-684 2-922 -922-922 -922

161 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 44 444 21 124 22 562 758 15 15 1 339 78 9 55 756 5 81 3 998 1 83 19 658 9 137 1 519 2 8 631 7 896 735 757 267 49 7 874 7 629 245 86 25 55 739 18 648 11 818 58 523 37 798 1 47 1 255 58 523 37 798 1 47 1 255 9 66 7 159 1 862 45 9 66 7 159 1 862 45 18 616 1 782 6 316 1 518 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

162 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 243 of 4 March 1992 of the BNB Governing Council to conduct bank transactions in Bulgaria under the Law on Banks and Credit Activity. License amended by Resolution No. 277 of 1 October 1993 of the BNB Governing Council to conduct bank transactions abroad. License confirmed by Resolution No. 248 of 11 April 1997 of the BNB Governing Council. License updated by: Order No. 1-57 of 23 December 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-852 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2268 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions Entered in the Commercial Register by resolution of the Sofia City Court on Company file No. 2413 of 1992, lot No. 4542, vol. 89, p. 18; re-entered in the Commercial Register to the Registry Agency, UIC 45344, certificate No. 28528152148 of 28 May 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 141 Todor Alexandrov Blvd., 139 Sofia tel. 2/935 55; 2/935 51; 2/935 7 Website: www.teximbank.bg Apostol Lachezarov Apostolov Chairman Milen Georgiev Markov Deputy Chairman Pavlina Georgieva Naydenova Iglika Dimitrova Logofetova Chair Krasimir Georgiev Zhilov Deputy Chairman and Executive Director Maria Petrova Vidolova Executive Director Rumiana Stoilova Ruskova Anatoliy Metodiev Velichkov Finance Consulting AD 19.96 per cent Deloitte Audit OOD

163 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 36 931 17 797 18 187 947 38 562 13 291 21 778 3 493 165 164 1 265 94 115 557 136 128 13 49 71 316 42 358 24 333 4 625 3 347 3 347 669 669 25 25 74 74 1 336 1 37 29 7 926 7 926 425 445 22 515 2 456 22 474 362 653 167 79 154 98 4 765 381 381 182 182 1 577 67 952 18 364 793 168 96 155 5 4 783 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 68 68 347 347-7 276-7 276-419 -419 6 652 6 652 425 445 229 612 155 5 4 783

164 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 1 77 6 995 3 493 282 14 626 6 727 7 38 519 8 7 3 813 4 584 33 3 3 3 382 2 565 746 71 249 195 49 5 23 23-1 414-1 414 3 31 3 31 41 41 7 891 385 8 2 82-85 -419-419 -419-419

165 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 277 82 124 599 138 286 14 197 543 543 52 838 12 14 29 862 1 836 4 365 965 3 389 11 186 33 85 332 97 718 3 28 33 6 25 619 7 317 7 5 625 3 164 2 461 27 381 22 455 4 856 7 362 653 167 79 154 98 4 765 2 979 2 979 832 832 2 147 2 147 138 277 79 427 29 947 28 93 138 18 79 33 29 947 28 93 97 97 221 397 88 363 124 151 8 883 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

166 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Licensed by Resolution No. 365 of 1 December 1994 of the BNB Governing Council to conduct bank transactions in Bulgaria under Article 9, para. 1 of the Law on Banks and Credit Activity. License updated by: Order No. 1-571 of 23 December 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-147 of 3 January 23 of the BNB Governor to conduct bank transactions abroad; Order No. RD 22-854 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2267 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment of the Law on Credit Institutions Entered in the Commercial Register by Resolution No. 748 of 29 January 22 of the Plovdiv Regional Court on company file No. 4463 of 21, lot No. 31, vol. 23, p. 122; re-entered in the Commercial Register to the Registry Agency, UIC 813155318, certificate No. 2832692111 of 26 March 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 21, George Washington Str., 1 Sofia tel. 2/437 9; 2/437 985 Website: www.tcebank.com International Hospital Service Co. Japan, represented by Eiji Yoshida Arthur Stern Dimitar Stoyanov Vuchev Vanya Georgieva Vasileva Chair and Executive Director Lyubomir Stoyanchov Manolov Executive Director Kiril Dimitrov Pendev Executive Director International Hospital Service Co. 99.53 per cent Deloitte Audit OOD

167 BALANCE SHEET AS OF 3 SEPTEMBER 213 ASSETS Cash and cash balances with central banks Financial assets held for trading Financial assets designated at fair value through profit or loss Available-for-sale financial assets Loans and receivables (including finance leases) Held-to-maturity investments Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Tangible assets Intangible assets Investments in associates, subsidiaries and joint ventures (accounted for using the equity method including goodwill) Tax assets assets Non-current assets and disposal groups classified as held for sale TOTAL ASSETS LIABILITIES Deposits from central banks Financial liabilities held for trading Financial liabilities designated at fair value through profit or loss Financial liabilities measured at amortised cost Financial liabilities associated with transferred financial assets Derivatives hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk Provisions Tax liabilities liabilities Share capital repayable on demand (e.g. cooperative shares) Liabilities included in disposal groups classified as held for sale TOTAL LIABILITIES (BGN ) Balance Including sheet value BGN EUR currencies 912 551 283 43 615 217 13 931 126 475 36 4 77 734 12 737 6 645 1 197 59 448 848 321 656 528 31 369 16 424 1 276 193 3 628 837 6 58 169 589 187 125 884 1 511 124 373 23 23 218 237 218 237 24 814 24 814 47 163 47 163 9 346 9 346 41 297 4 354 892 51 12 69 949 4 947 394 6 842 852 9 73 78 656 1 25 56 656 11 75 1 211 354 4 345 37 4 971 315 894 669 4 44 2 333 1 711 38 836 12 46 8 33 18 1 18 141 18 141 174 78 152 981 19 795 2 4 1 525 811 4 539 148 5 58 429 928 234 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks EQUITY AND MINORITY INTEREST Issued capital Share premium equity Revaluation reserves and other valuation differences Reserves (including retained earnings) Treasury shares Income from current year Interim dividends Minority interest TOTAL EQUITY TOTAL LIABILITIES AND EQUITY 285 777 285 777 148 827 148 827 1 581 359 1 581 359 149 175 149 175 2 165 138 2 165 138 12 69 949 6 74 286 5 58 429 928 234

168 Banks in Bulgaria July September 213 INCOME STATEMENT (September 213) Continuing operations Financial and operating income and expenses Interest income Interest expenses Expenses on share capital repayable on demand Dividend income Fee and commission income Fee and commission expenses Realised gains (losses) on financial assets and liabilities not measured at fair value through profit or loss, net Gains (losses) on financial assets and liabilities held for trading, net Gains (losses) on financial assets and liabilities designated at fair value through profit or loss, net Gains (losses) from hedge accounting, net Exchange differences, net Gains (losses) on derecognition of assets other than held for sale, net operating income operating expenses Administration costs Depreciation Provisions Impairment Negative goodwill immediately recognised in profit or loss Share of the profit or loss of associates and joint ventures accounted for using the equity method Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations TOTAL PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS Tax expense (income) related to profit or loss from continuing operations TOTAL PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS Profit or loss after tax from discontinued operations TOTAL PROFIT OR LOSS AFTER TAX AND DISCONTINUED OPERATIONS Profit or loss attributable to minority interest PROFIT OR LOSS ATTRIBUTABLE TO EQUITY HOLDERS OF THE PARENT Total amount Including (BGN ) BGN EUR currencies 482 22 278 993 19 315 12 894 481 147 183 318 274 73 23 99 173 15 53 636 15 724 13 79 1 21 1 21 128 999 11 1 23 951 3 948 7 48 4 43 2 642 363 2 543 2 543 19 476 19 476 416 416 19 19 435 435 19 746 19 746 1 572 1 572 165 114 22 692 8 58 12 139 166 199 17 24 149 175 149 175 149 175

169 LOANS AND ATTRACTED FUNDS AS OF 3 SEPTEMBER 213 LOANS Loans and advances (gross value) Central governments Credit institutions Non-credit institutions Corporates (corporate customers) Retail exposures Residential mortgage loans to individuals Consumer loans ATTRACTED FUNDS Attracted funds Credit institutions Deposits Repo transactions Short-term funding Long-term funding Institutions other than credit institutions Deposits Repo transactions Short-term funding Long-term funding Individuals and households Subordinated debt Debt/equity (hybrid) instruments Total (BGN ) Including BGN EUR currencies 11 71 679 3 927 792 6 531 92 611 985 45 555 43 458 2 97 1 774 345 71 151 754 53 318 664 199 889 8 673 119 154 62 6 596 53 2 35 594 4 296 414 264 522 2 455 36 1 66 916 1 359 77 28 737 1 658 323 745 4 898 846 14 77 797 37 321 516 46 861 14 66 1 211 354 4 345 37 4 971 315 894 669 1 479 74 87 533 1 271 584 12 623 75 31 363 554 615 12 623 17 196 17 196 757 243 4 274 716 969 4 425 711 2 468 261 1 689 136 268 314 4 419 395 2 461 945 1 689 136 268 314 6 316 6 316 4 86 268 1 789 576 1 79 96 55 732 219 635 219 635 Balance Sheets, Income Statements and Loans and Attracted Funds of Individual Banks

17 Banks in Bulgaria July September 213 STATUS, MANAGEMENT AND MAJOR SHAREHOLDERS License granted by the BNB Legal registration Established by Decree No. 7 of 2 February 1964 of the Council of Ministers to conduct foreign exchange and credit transactions in Bulgaria and abroad. Licensed by Resolution No. 13 of 25 February 1991 of the BNB Governing Council. License updated by: Order No. 1-485 of 17 November 1999 of the BNB Governor in accordance with the requirements of the Law on Banks; Order No. RD 22-841 of 7 May 27 of the BNB Governor in accordance with the requirements of the Law on Credit Institutions; Order No. RD 22-2249 of 16 November 29 of the BNB Governor in accordance with the requirements of the Law on Amendment to the Law on Credit Institutions. Entered under No. 17 of 21 February 1964 of the Sofia Regional Court on company file No. 9 of 1964 and in the Commercial Register under No. 53, vol. 5, p. 99 on company file No. 21 of 199 of the Sofia City Court, re-entered in the Commercial Register to the Registry Agency, UIC 831919536, certificate No. 282189731 of 18 February 28 Address of the head office Management Supervisory Board Management Board Shareholders (shares over 1 per cent) Auditor 7 Sveta Nedelya Sq., 1 Sofia tel. 2/9232 111 Website: www.unicreditbulbank.bg Robert Zadrazil Chairman Alberto Devoto Deputy Chairman Heinz Meidlinger Dimitar Georgiev Zhelev Simone Marcucci Friederike Kotz Mauro Maschio Levon Karekin Hampartzumian Chairman and Chief Executive Director Andrea Casini Deputy Chairman and Executive Director Emilia Stefanova Palibachiyska Chief Financial Officer Alexander Kalinov Krastev Michele Amadei Ivaylo Rusinov Glavchovski Tsvetanka Georgieva Mintcheva UniCredit Bank Austria AG, Republic of Austria 99.45 per cent KPMG Bulgaria OOD