BANKA NBG ALBANIA SH.A. Financial information As per unified reporting system (According to Regulation No.60 Dated 29.08.2008 from Bank of Albania) 30 September 2017 Published on 31 october 2017
Table of Contents 1. Form 20 Assets... 3 2. Form 21 Liabilities... 6 3. Form 22 Profit and Loss Account... 8 4. Form 22/1 Profit and Loss Account... 9 5. Form 23 Off Balance Sheet Items... 10 6. Form 30 Regulatory Capital... 11 7. Capital Adequacy Ratio... 13 Page 2 of 13
1. Form 20 Assets ASSETS Albanian Lek Foreign currency Code (in 000 Lek) Amortization & provisions (A) Resident Non resident Resident Non resident 1 TREASURY AND INTERBANK TRANSACTIONS (2,098) 4,453,959 2,586,775 5,458,640 12,497,276 11 Cash and Central Bank 1,915,998 2,586,775 4,502,772 Treasury bills and other bills eligible for refinancing with 12 Central Bank (2,098) 2,537,962 2,535,864 13 14 15 18 19 Current accounts with banks, credit institutions and other financial institutions 1,742,398 1,742,398 Deposits with banks, credit institutions and other financial institutions 3,716,242 3,716,242 Loans to banks, credit institutions and other financial institutions. Other accounts with banks, credit institutions and other financial institutions Doubtful receivable accounts with banks, credit institutions and other financial institutions 2 OPERATIONS WITH CUSTOMERS (2,786,195) 4,777,276 2,448 17,671,352 57,987 19,722,868 20 Standard loans and advances to customers 3,264,268 673 12,783,358 46,119 16,094,417 201 Short term loans 785,279 140 2,273,848 3,059,266 202 Medium term loans 687,390 533 731,740 1,419,663 203 Long term loans 1,189,910 1,535,112 5,863 2,730,885 204 Real estate loans 601,690 8,242,658 40,256 8,884,603 205 Finance lease contracts Past due standard loans and advances to 21 customers 211 Short term loans 212 Medium term loans 213 Long term loans 214 Real estate loans 215 Finance lease contracts 22 Special mention loans 190,840 1,607,259 5,522 1,803,621 221 Short term loans 694 68,966 69,660 222 Medium term loans 25,902 5,631 31,533 223 Long term loans 81,497 277,582 359,079 224 Real estate loans 82,747 1,255,080 5,522 1,343,349 225 Finance lease contracts 23 Substandard loans (212,436) 73,690 680 913,440 775,375 231 Short term loans 12,660 41,170 53,830 232 Medium term loans 19,402 680 494,157 514,239 TOTAL Page 3 of 13
ASSETS Albanian Lek Foreign currency Code (in 000 Lek) Amortization & provisions (A) Resident Non resident Resident Non resident 233 Long term loans 24,770 28,837 53,607 234 Real estate loans 235 Finance lease contracts 238 Provisions on substandard loans (212,436) (212,436) 24 Doubtful loans (1,102,740) 878,675 1,273,520 1,049,455 241 Short term loans 695,394 211,865 907,259 242 Medium term loans 116,598 495,265 611,864 243 Long term loans 50,828 230,535 281,363 244 Real estate loans 15,854 335,855 351,709 245 Finance lease contracts 248 Provisions on doubtful loans (1,102,740) (1,102,740) 25 Lost loans (1,471,019) 369,803 1,095 1,093,774 6,346 251 Short term loans 119,670 187,241 306,911 252 Medium term loans 75,501 1,023 263,334 339,857 253 Long term loans 142,009 72 184,309 326,391 254 Real estate loans 32,623 458,891 6,346 497,860 255 Finance lease contracts 258 Provisions on lost loans (1,471,019) (1,471,019) 26 Albanian Government and public administrations 261 Current accounts Loans to Albanian Government and public 262 administrations Doubtful receivable accounts with government and 266 other public administrations Past due accounts with government and other public 267 administrations A 268 269 Provisions on doubtful receivables with government and other public administrations Other accounts with government and other public administrations Page 4 of 13 TOTAL 27 Customer current accounts 271 Current accounts 277 Past due debtor customer current account 28 Other customer accounts 286 Other customer accounts 288 Past due other customer accounts Doubtful receivables with customers other than 29 loans 291 Doubtful customer current accounts 297 Other doubtful customer accounts
ASSETS Albanian Lek Foreign currency Code (in 000 Lek) Amortization & provisions (A) Resident Non resident Resident Non resident TOTAL Provisions on doubtful receivables with customers other A 298 than loans 3 SECURITIES TRANSACTIONS 2,278,897 1,410,360 3,689,257 31 Fixed income securities 2,278,897 1,410,360 3,689,257 311 Trading securities 312 Securities available for sale 2,278,897 1,410,360 3,689,257 313 Investment securities 32 Variable income securities 321 Trading securities 322 Securities available for sale 34 Securities purchased and sold under repurchase agreement 341 Securities purchased under repurchase agreement 35 Collateral on securities transactions 36 Premiums on financial instruments 361 Received 4 OTHER ASSETS AND LIABILITIES 432,584 461,686 74 894,344 5 FIXED ASSETS AND PERMANENT RESOURCES (1,391,630) 1,541,772 150,143 51 Participating interest 52 Affiliates 53 Fixed assets (1,391,630) 1,541,772 150,143 531 Intangibles assets 452,902 452,902 5371 Amortization of intangible assets (385,493) (385,493) TOTAL (4,179,922) 13,484,489 2,448 22,130,172 5,516,701 36,953,888 Page 5 of 13
2. Form 21 Liabilities LIABILITIES Albanian Lek Foreign currency Code (in 000 Lek) Resident Non resident Resident Non resident TOTAL 1 TREASURY OPERATIONS AND INTERBANK TRANSACTIONS 623,778 507,309 1,131,087 112 Central Bank Treasury bills and other bills eligible for refinancing with 12 Central Bank Current accounts with banks, credit institutions and other 13 financial institutions 3,030 22,527 25,558 Current accounts with resident banks, credit institutions and other 131 financial institutions 3,030 22,527 25,558 Current accounts with nonresident banks, credit institutions and 132 other financial institutions Deposits from banks, credit institutions and other financial 16 institutions 251,819 258,027 509,846 Deposits from resident banks, credit institutions and other financial 161 institutions 251,819 258,027 509,846 Deposits from nonresident banks, credit institutions and other 162 financial institutions Borrowing from banks, credit institutions and other financial 17 institutions 368,929 226,754 595,683 Borrowing from resident banks, credit institutions and other financial 171 institutions 368,929 226,754 595,683 Borrowing from nonresident banks, credit institutions and other 172 financial institutions Commercial paper and remittances delivered under a repurchase 173 agreement Other accounts with banks, credit institutions and other 18 financial institutions 182 Guarantee accounts 183 Escrow accounts Other accounts with banks, credit institutions and other financial 186 institutions 2 OPERATIONS WITH CUSTOMERS 13,388,587 99,276 15,777,282 556,745 29,821,891 26 Albanian Government and public administrations 158,402 91,599 250,001 Current accounts with Albanian Government and public 261 administrations 148,142 1,016 149,158 Demand deposits with Albanian Government and public 263 administrations 264 Term deposits with Albanian Government and public administrations 10,260 10,260 265 Borrowings from Albanian Government and public administrations 90,583 90,583 Doubtful other accounts with Albanian Government and public 269 administrations 27 Customer current accounts and deposit liabilities 13,120,485 99,276 15,641,520 556,745 29,418,026 271 Current accounts 2,431,808 37,619 4,379,964 290,922 7,140,312 272 Demand deposit accounts 634,657 2,902 1,123,992 62,708 1,824,259 273 Term deposits accounts 10,054,020 58,756 10,137,564 203,115 20,453,456 274 Certificates of deposits 28 Other customer accounts 109,700 44,164 153,864 281 Check coverage account Page 6 of 13
LIABILITIES Albanian Lek Foreign currency Code (in 000 Lek) Resident Non resident Resident Non resident TOTAL 282 Guarantee accounts 283 Escrow accounts 109,700 44,164 153,864 284 Letter of credit coverage account 285 Factoring accounts 286 Other customer accounts 3 SECURITIES TRANSACTIONS 4 OTHER ASSETS AND LIABILITIES 240,521 319 84,715 11,840 337,395 5 FIXED ASSETS AND PERMANENT RESOURCES (2,974,430) 7,835,448 802,497 5,663,515 54 Grants and public funding 55 Provisions 154,379 249,011 403,390 56 Subordinated debt 802,497 802,497 57 Shareholder's equity (3,128,809) 7,586,437 4,457,628 571 Paid in capital* 71,130 7,516,785 7,587,915 572 Share premiums 573 Reserves 480,558 480,558 574 Difference of revaluation 69,652 69,652 577 Retained earnings (loss) (4,654,096) (4,654,096) 578 Current year profit (loss) 973,600 973,600 TOTAL 11,278,456 99,596 24,204,754 1,371,082 36,953,888 Page 7 of 13
3. Form 22 Profit and Loss Account Code PROFIT AND LOSS ACCOUNT (in 000 Lek) Albanian Lek Foreign currency TOTAL 60 BANKING OPERATING EXPENSES 207,643 63,044 270,687 601 Interest expenses 204,457 59,798 264,255 602 Losses on securities transactions and other financial institutions 2,098 2,098 603 Commission expenses 1,088 3,246 4,334 604 Expenses from leasing operations 605 Other banking operating expenses 606 Losses on FX operations 61 Personnel costs 368,540 368,540 62 Taxes other than income taxes 10,352 10,352 63 External services expenses 306,981 306,981 64 Amortization and provisions for depreciation of fixed assets 51,438 51,438 65 Losses on unrecoverable receivables and charges for provisions 227,959 965,550 1,193,510 651 Charges for statistical provisions on standard and special mention loans 3,253 10,864 14,117 652 Charges for provisions on substandard, doubtful and lost loans 351,618 813,951 1,165,569 656 Losses on unrecoverable receivables (126,912) 140,735 13,824 657 Other charges for provisions 66 Extraordinary expenses 10,325 5,894 16,219 67 Income tax 69 Current year profit 973,600 973,600 TOTAL EXPENSES 2,156,838 1,034,488 3,191,326 70 BANKING OPERATION INCOME 524,250 828,727 1,352,977 701 Interest income 260,296 701,378 961,674 702 Income from operations with securities and other financial operations 101,259 30,989 132,248 703 Commission income 125,962 90,437 216,398 704 Income from leasing operations 705 Other banking operations income 706 Profit on FX operations 36,734 5,511 42,245 74 Reversals of provisions for depreciation of fixed assets 75 Reversals of provisions for depreciation of receivables 128,029 749,135 877,164 751 Statistical provisions on standard and special mention loans 4,253 27,819 32,072 752 Provisions on substandard, doubtful and lost loans 111,317 718,964 830,281 76 Extraordinary income 418,981 542,204 961,185 761 Repayment of loans already recorded as lost loans 181,128 319,219 500,346 762 Income on repayment of lost loans by a third party 763 Other extraordinary income 237,853 222,986 460,839 79 Current year loss TOTAL INCOME 1,071,260 2,120,066 3,191,326 Page 8 of 13
4. Form 22/1 Profit and Loss Account Code PROFIT AND LOSS ACCOUNT (in 000 Lek) Foreign currency Albanian Lek TOTAL USD EURO OTHER 60 Expenses 204,457 59,798 2,124 57,673 264,255 6011 On treasury operations and interbank transactions 3,230 2,058 1,474 584 5,288 6012 On transactions with customers 129,326 15,460 651 14,809 144,786 6013 On debts represented by securities 6014 On subordinated debts 2,421 42,280 42,280 44,701 6015 On securities sold under REPOS 552 552 6017 Other 68,928 68,928 70 Income 361,554 732,367 32,544 699,756 68 1,093,922 7011 From treasury operations and interbank transactions 9,122 8,385 11,032 (2,715) 68 17,507 7012 From customers transactions 251,160 692,994 21,512 671,481 944,154 7015 On securities purchased under resale agreements 13 13 7017 Other 70211 Income on treasury bills held for trading 702122 Interest income on treasury bills available for sale 36,492 702132 Interest income on treasury bills held for investment 70221 Income on other securities held for trading 702222 Interest income on other securities available for sale 64,766 30,989 30,989 95,756 702232 Interest income on other securities held for investment 7023 Income on participating interest and affiliates TOTAL Page 9 of 13
5. Form 23 Off Balance Sheet Items OFF BALANCE SHEET ITEMS Code Albanian Lek Foreign currency TOTAL (in 000 Lek) Resident Non resident Resident Non resident 90 FINANCING COMMITMENTS 273,764 273,068 546,832 901 Commitments given 273,764 273,068 546,832 9011 In favor of credit institutions 90,248 90,248 9012 In favor of customers 273,764 182,820 456,584 902 Commitments received 9021 Received from credit institutions 9022 Received from customers 91 GUARANTEES 6,364,039 51,468,043 57,832,082 911 Guarantees given 147,420 173,649 321,069 9111 In favor of credit institutions 9112 In favor of customers 147,420 173,649 321,069 912 Guarantees received 6,216,619 51,294,394 57,511,013 9121 Received from credit institutions 10,000 35,184 45,184 9122 Received from customers 6,206,619 51,259,210 57,465,829 92 COMMITMENTS ON SECURITIES 93 FOREIGN CURRENCY TRANSACTIONS 94 OTHER COMMITMENTS 739,875 7,139,255 7,879,130 941 Doubtful commitments 739,875 7,139,255 7,879,130 942 Other 95 COMMITMENTS ON FINANCIAL INSTRUMENTS 951 Received 952 Given TOTAL 7,377,678 58,880,365 66,258,044 Page 10 of 13
6. Form 30 Regulatory Capital Nr. Item Amount (in 000 Lek) 1 REGULATORY CAPITAL 5,163,131 1.1 TIER 1 CAPITAL 4,360,633 1.1.1 CORE TIER 1 CAPITAL 4,360,633 1.1.1.1 Capital instruments known as Core Tier 1 Capital 7,587,915 1.1.1.1.1 Paid in capital 7,587,915 1.1.1.1.2 Memorandum Items: Capital instruments that are not known 1.1.1.1.3 Share premiums 1.1.1.1.4 () Own Core Tier 1 Capital instruments 1.1.1.1.4.1 () Direct holdings Core Tier 1 Capital instruments 1.1.1.1.4.2 () Indirect holdings Core Tier 1 Capital instruments 1.1.1.1.4.3 () Synthetic holdings Core Tier 1 Capital instruments 1.1.1.1.5 () Actual or contingent obligations to purchase own Core Tier 1 Capital instruments 1.1.1.2 Retained earnings (3,710,082) 1.1.1.2.1 Retained earnings and loss carried forward from previous periods (4,654,096) 1.1.1.2.2 End of year profit 1.1.1.2.3 Reporting period profit 944,013 1.1.1.3 Reserves (excluding revaluation reserves) 480,558 1.1.1.4 Credit revaluation difference 69,652 1.1.1.5 CCT1 adjustments related to prudential filters 1.1.1.5.1 () Capital increase arising from securitized assets 1.1.1.5.2 Buffer reserves through cash flows 1.1.1.5.3 Cumulative gains and losses due to changes in own credit risk on fair valued liabilities, as a result of changes to the bank's own credit risk 1.1.1.5.4 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities 1.1.1.5.5 () Value adjustments due to the requirements for prudent valuation 1.1.1.6 () Goodwill 1.1.1.6.1 () Goodwill accounted for as intangible asset 1.1.1.6.2 () Goodwill included in the valuation of significant investments 1.1.1.6.3 Deferred tax liabilities associated to goodwill 1.1.1.7 () Other intangible assets (67,408) 1.1.1.7.1 () Gross other intangible assets 67,408 1.1.1.7.2 Deferred tax liabilities related to other intangible assets 1.1.1.8 () Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities 1.1.1.9 () Defined benefit pension fund assets 1.1.1.9.1 () Defined benefit pension fund assets gross amount 1.1.1.9.2 Deferred tax liabilities associated to defined benefit pension fund assets 1.1.1.9.3 Defined benefit pension fund assets which the institution has an unrestricted ability to use 1.1.1.10 () Reciprocal cross holdings in CET1 Capital 1.1.1.11 () Qualifying holdings outside the financial sector which can (alternatively) be subject to a 1250% risk weight 1.1.1.12 () Qualifying holdings outside the financial sector which can (alternatively) be subject to a 1250% risk weight 1.1.1.13 () Securitization positions which can alternatively be subject to a 1250% risk weight Page 11 of 13
Nr. Item Amount (in 000 Lek) 1.1.1.14 () NonDVP (free delivery) transactions which can alternatively be subject to a 1250% risk weight 1.1.1.15 () CT1 instruments of financial sector entities where the institution does not have a significant investment 1.1.1.16 () Deductible deferred tax assets that rely on future profitability and arise from temporary differences 1.1.1.17 () CT1 instruments of financial sector entities where the institution has a significant investment 1.1.1.18 () Amount exceeding the 17.65% threshold 1.1.2 ADDITIONAL TIER 1 CAPITAL 1.1.2.1 Capital instruments known as Additional Tier 1 Capital 1.1.2.1.1 Paid up capital instruments 1.1.2.1.2 Memorandum item: Capital instruments not eligible 1.1.2.1.3 Premiums of issues related to instruments 1.1.2.1.4 () Own Additional Tier 1 Capital instruments 1.1.2.1.4.1 () Direct holdings in Additional Tier 1 Capital instruments 1.1.2.1.4.2 () Indirect holdings in Additional Tier 1 Capital instruments 1.1.2.1.4.3 () Synthetic holdings in Additional Tier 1 Capital instruments 1.1.2.1.5 () Actual or contingent obligations to purchase own instruments of Additional Tier 1 Capital. 1.1.2.2 () Reciprocal cross holdings in Additional Tier 1 Capital (AT1) 1.1.2.3 () AT1 instruments of financial sector entities where the institution does not have a significant investment 1.1.2.4 () AT1 instruments of financial sector entities where the institution has a significant investment 1.1.2.5 () Excess of deduction from tier 2 (T2) capital items which exceed Tier 2 Capital 1.1.2.6 Excess of deduction from AT1 capital items over AT1 capital (deducted in the CET1) 1.1.2.7 () Additional deductions of AT1 Capital 1.1.2.8 Elements of additional tier 1 capital (AT1) or other deductions 1.2 TIER 2 CAPITAL 802,497 1.2.1 Capital instruments and subordinated loans eligible as T2 Capital 802,497 1.2.1.1 Paid up capital instruments and subordinated loans 802,497 1.2.1.2 Memorandum Items: Capital instruments and subordinated loans not eligible 1.2.1.3 Premiums of issues related to instruments 1.2.1.4 () Own Tier 2 (T2) capital instruments 1.2.1.4.1 () Direct holdings of Tier 2 (T2) capital instruments 1.2.1.4.2 () Indirect holdings of Tier 2 (T2) capital instruments 1.2.1.4.3 () Synthetic holdings of Tier 2 (T2) capital instruments 1.2.1.5 () Actual or contingent obligation to purchase own Tier 2 (T2) Capital instruments 1.2.2 Standard Method (SA) main credit risk adjustments 1.2.3 () Cross (reciprocal) holdings in Tier 2 (T2) capital 1.2.4 () Tier 2 (T2) capital instruments of financial sector entities where the bank does not have a significant investment 1.2.5 () Tier 2 (T2) capital instruments of financial sector entities where the bank has a significant investment 1.2.6 Excess of deduction from Tier 2 (T2) capital items which exceed Tier 2 Capital 1.2.7 () Excess of deduction from Tier 2 (T2) capital 1.2.8 Components of Tier 2 (T2) capital or other deductions Page 12 of 13
7. Capital Adequacy Ratio REGULATORY CAPITAL 5,163,131 CAR (%) 19.74 TOTAL RISK WEIGHTED EXPOSURE 26,149,399 CREDIT RISK 1. Risk weighted exposure for credit, counterparty, and nondvp settlement risk Standardized Approach (SA) 21,664,891 1.1 SA exposure classes excluding securitization positions 21,664,891 1.1.1 Claims or contingent claims on central governments or central banks; 705,180 1.1.2 Claims or contingent claims on regional governments or local authorities; 1.1.3 Claims or contingent claims on administrative bodies and noncommercial undertakings; 1.1.4 Claims or contingent claims on multilateral development banks; 1.1.5 Claims or contingent claims on international organizations; 1.1.6 Claims or contingent claims on institutions; 1,091,728 1.1.7 Claims or contingent claims on corporates; 4,180,258 1.1.8 Retail claims or contingent retail claims; 6,954,836 1.1.9 Claims or contingent claims secured on real estate property; 5,810,089 1.1.10 Past due items; 1,945,722 1.1.11 Items belonging to regulatory highrisk categories; 1.1.12 Claims in the form of covered bonds; 1.1.13 Claims in the form of collective investment undertakings ( CIU ); 1.1.14 Other items; 977,078 1.2 Securitization positions; 1.2* out of which: resecuritisations MARKET RISK 2. Risk weighted exposure for market risk 534,862 2.1 Risk weighted exposure for settlement risk 2.1.1 Settlement risk in the banking book 2.1.2 Settlement risk in the trading book 2.2 Risk weighted exposure for position, foreign exchange and commodity risk (SA) 534,862 2.2.1 Position risk of debt securities 2.2.2 Position risk of equities 2.2.3 Foreign exchange risk 534,862 2.2.4 Commodity investment risk 2.3 Risk weighted exposure for concentration risk in the trading book OPERATIONAL RISK 3. Risk weighted exposure for operational risk 2,504,737 3.1 Basic Indicator Approach (BIA) 3.2 Standardized Approach / Alternative Standardized Approach 2,504,737 4. Total riskweighted assets increase, based on "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency 1,444,909 4.1 Total assets "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency, September 2015 4,013,732 4.2 Total assets "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency, during the reporting period 5,458,640 4.3 Increase of total assets "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency 1,444,909 4.4 Total liabilities "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency, September 2015 275 4.5 Total liabilities "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency, during the reporting period. 4.6 Increase of total liabilities "Treasury and interbank transactions" and "Securities transactions" of nonresidents, denominated in foreign currency ( 275) Page 13 of 13