Corporate Lending - Stage 3

Total expected credit loss for lifetime (15 years):

Total assessed amount with objective evidence

Reduction in principal (20%)

Reduction in interest (1%)
Total ECL for lifetime
PV factor 1.04^-15
Allowance for credit losses

Consumer Lending - Stage 2:

Total expected credit loss for lifetime (10 years):
Total balance
% of underperforming assets
Total underperforming in amount
PV factor 1.04^-10
Allowance for credit losses

Residential Mortgages
Total balance
% of new loans
Total amount of new loans
ECL for lifetime in %
Total amount of ECL for lifetime (15 years)
PV factor 1.04^-15
PV of ECL for lifetime
% of default for 12-months
Allowance for credit losses

Total balance
% of underperforming assets
Total amount of underperforming
ECL for lifetime in %
Total amount of ECL for lifetime (15 years)
PV factor 1.04^-15
Allowance for credit losses

Small Business Lending

Stages
% of total
Dafult for lifetime
Total ECL for lifetime
Default for 12 months
ECL for 12 months
PV factor 1.04^-10
Allowance for credit losses

Allowance for expecetd credit loss, end

Corporate Lending
Consumer Lending
Residential Mortgages
Small Business lending
Total
Allowance for expecetd credit loss, beg
Additional impairment loss

Gross loans and receivables

Allowance for expecetd credit loss, end
Net realizable value

Impairment loss
Allowance for credit losses

Amount of new loans

% of default in lifetime
Total amount of default for lifetime
% of default in 12 months
Amount of ECL for 12 months
PV factor
Allowance for credit losses - 12 months
Amount loans
New loans
Loans for more than one year
% of shift to stage 2
Amount transferred to stage 2
PV factor
Allowance for credit losses

Amount loans
New loans
Loans for more than one year
% of shift to stage 3
Amount transferred to stage 3
PV factor
Allowance for credit losses

Balance of allowance for credit losses, end

Stage 1
Stage 2
Stage 3
Total
Unadjusted balance of Allowance for CL
Additional impairment loss

Gross loans and receivable

Allowance for credit losses, end
Net realizable value

PAJE:
Impairment loss
Allowance for credit losses

Gross caryying amount, beg

Additions
Shift to Stage 2
Shift to Stage 3
Gross carrying amount, end
Allowance for credit losses
Net realizable value
5 years):
52,678,241

40,156,587
2,007,829
42,164,416
0.5552645
23,412,404

0 years):
123,829,111
25%
30,957,278
0.6755642
20,913,628

245,167,289
30%
73,550,187
10%
7,355,019
0.5552645
4,083,981
 5%
204,199

245,167,289
70%
171,617,102
15%
25,742,565
0.5552645
14,293,933

Under
Performing performing Not Performing
63,509,860 18,145,674 9,072,837
10% 30% 50%
6,350,986 5,443,702 4,536,419
5%
317,549
0.6755642 0.6755642 0.6755642
214,525 3,677,570 3,064,642

23,412,404
 20,913,628
14,498,132
6,956,737
65,780,900 (Q2)
(31,892,735)
33,888,165 (Q1)

660,507,705
(65,780,900)
594,726,805 (Q3)

33,888,165
33,888,165 (Q4)

NEW LOANS - STAGE 1

LarCoL PHAL SEME
69,174,580 33,274,451 10,023,467
10% 10% 10%
6,917,458 3,327,445 1,002,347
5% 5% 5%
345,873 166,372 50,117
0.6729713 0.7430147 0.9057308
232,763 123,617 45,393

Shift to STAGE 2
LarCoL PHAL SEME
345,872,900 221,829,672 100,234,671
(69,174,580) (33,274,451) (10,023,467)
276,698,320 188,555,221 90,211,204
20% 15% 10%
55,339,664 28,283,283 9,021,120
0.6729713 0.7430147 0.9057308
37,242,007 21,014,896 8,170,707

Shift to STAGE 3
LarCoL PHAL SEME
345,872,900 221,829,672 100,234,671
(69,174,580) (33,274,451) (10,023,467)
276,698,320 188,555,221 90,211,204
5% 10% 20%
13,834,916 18,855,522 18,042,241
0.6729713 0.7430147 0.9057308
9,310,502 14,009,931 16,341,413

401,772
66,427,610
39,661,846
106,491,228 (Q2)
(52,052,969)
54,438,259 (Q1)

667,937,243
(106,491,228)
 561,446,015 (Q3)

54,438,259
54,438,259

Stage 1 Stage 2 Stage 3

277,732,373 166,639,424 111,092,949
112,472,498
(92,644,068) 92,644,068
(50,732,679) 50,732,679
246,828,124 259,283,491 161,825,628
(401,772) (66,427,610) (39,661,846)
246,426,352 192,855,881 122,163,782
TOTAL
90,728,371

6,956,737
112,472,498

401,772
555,464,745

92,644,068

66,427,610

50,732,679

39,661,846
Total
555,464,745
112,472,498
-
-
667,937,243
(106,491,228)
561,446,015