Bank BPH Group Financial Report. 3 quarters

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1 Bank BPH Group Financial Report 3 quarters

2 SELECTED FINANCIAL DATA 3 quarters in accruals (current year) from to PLN'000 3 quarters in accruals (previous year) from to quarters in accruals (current year) from to EUR quarters in accruals (previous year) from to I. Interest income II. Fee and commission income III. Net operating income IV. Gross profit (loss) from continued operations V. Net profit (loss) from continued operations attributable to equity holders of the Company VI. Net operating cash flow VII. Net investment cash flow VIII. Net financial activity cash flow IX. Total net cash flows X. Total assets XI. Amounts owed to banks XII. Amounts owed to customers XIII. Minority interests XIV. Shareholders' equity XV. Share capital XVI. Number of shares XVII. Book value per share (PLN/EUR) XVIII. Diluted book value per share (PLN/EUR) XIX. Capital adequacy ratio XX. Earnings (losses) from continued operations per ordinary share attributable to equity holders of the Company (PLN / EUR) XXI. Diluted earnings (losses) from continued operations per ordinary share attributable to equity holders of the Company (PLN / EUR) XXII. Dividend paid per ordinary share (PLN / EUR) Individual positions of the consolidated financial statement of Bank BPH SA were converted into EURO according to the following principles: Selected consolidated balance positions and book value per share translated using the average EURO exchange rate in PLN announced by the Central Bank on the balance sheet day: ; Selected consolidated profit and loss account amounts and consolidated cash flow statement translated using the average rate of exchange, which is an arithmetic mean of the average rates announced by the Central Bank and at the end of each month of three quarters; ,

3 INTERIM FINANCIAL STATEMENTS OF THE BANK BPH GROUP CONSOLIDATED INCOME STATEMENT CONTINUED OPERATIONS 3 rd quarter Notes 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept. 3 rd quarter 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept. Interest income Interest expenses Net interest income Impairment charge Net interest income incl. impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from continued operations Income tax expense Net profit (loss) from continued operations DISCONTINUED OPERATIONS 9 Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Net profit (loss) from continued and discontinued operations: Attributable to minority interest Attributable to equity holders of the Company Net profit (loss) from continued operations: Attributable to minority interest Attributable to equity holders of the Company Net profit (loss) (PLN) from continued operations attributable to equity holders of the Company Weighted average number of ordinary shares Earnings (losses) per ordinary share from continued operations (PLN) Net profit (loss) (PLN) from continued and discontinued operations Earnings (losses) per ordinary share from continued and discontinued operations (PLN) Diluted weighted average number of ordinary shares Diluted earnings (losses) per ordinary share from continued operations (PLN) Diluted earnings (losses) per ordinary share from continued and discontinued operations (PLN) Bank BPH Group Financial Report 3Q 3/26

4 CONSOLIDATED INCOME STATEMENT By quarter 3Q 2Q 1Q 3Q 2Q 1Q CONTINUED OPERATIONS Interest income Interest expenses Net interest income Impairment charge Net interest income incl. impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from continued operations Income tax expense Net profit (loss) from continued operations DISCONTINUED OPERATIONS Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Net profit (loss) from continued and discontinued operations: Attributable to minority interest Attributable to equity holders of the Company Net profit (loss) from continued operations: Attributable to minority interest Attributable to equity holders of the Company The table above presents comparative quarterly data to illustrate a change of reporting refinancing costs the Bank made in the Semi - annual Consolidated Financial Statements of the Bank BPH SA Group in 1H. Bank BPH Group Financial Report 3Q 4/26

5 CONSOLIDATED BALANCE SHEET A s s e t s Cash and balances with the Central Bank Notes Sept. June As at 31 Dec. Sept. ** June ** Trading assets Hedging derivates Loans and advances to and placements with banks incl.: loan impairment Loans and advances to customers incl.: loan impairment 14a Investments financial assets Property and equipment Intangible assets Assets and disposal groups held for sale Other assets incl.: deferred tax assets T o t a l a s s e t s L i a b i l i t i e s Notes Sept. June As at 31 Dec. Sept. ** June ** Amounts owed to banks Amounts owed to customers Liabilities evidenced by certificates Provisions incl.: deferred tax liability Trading liabilities Hedging derivates Other liabilities Total Equity: incl.: minority interests incl.: shareholders equity T o t a l e q u i t y a n d l i b i l i t i e s Capital adequacy ratio * Book value (in PLN) Number of shares Book value per share (in PLN) Diluted number of shares Diluted book value per share (in PLN) *Capital Adequacy ratio disclosed in Bank s Group Annual Consolidated Financial Statements and in the Second Quarter Financial Statements changed due refinement of calculation method. **Balance- sheet data as 30 June and 30 September are reported for the Bank before the spin - off. Bank BPH Group Financial Report 3Q 5/26

6 STATEMENT OF CHANGES IN CONSOLIDATED SHAREHOLDERS' EQUITY SHARE CAPITAL Equity attributable to equity holders of the Bank OTHER CAPITAL REVALUATI ON RESERVE RETAINED PROFITS SHAREHO LDERS' EQUITY MINORITY INTERESTS TOTAL SHAREHO LDERS' EQUITY Opening balance of shareholders' equity on 1 January Charge for supplementary capital Charge for reserve capital General risk fund charge Reclasification due to Bank s spin off Increases due to revaluation of securities available for sale (net of tax) Net income of hedging derivatives (net of tax) Net income Closing balance on 30 September Opening balance of shareholders' equity on 1 January Payment for 2006 dividend Charge for supplementary capital SHARE CAPITAL Equity attributable to equity holders of the Bank OTHER CAPITAL REVALUA TION RESERVE RETAINED PROFITS SHAREHOL DERS' EQUITY MINORITY INTEREST S TOTAL SHAREHOL DERS' EQUITY Charge for reserve capital General risk fund charge Increases due to revaluation of securities available for sale (net of tax) Net income on sale of securities available for sale Net income of hedging derivatives (net of tax) Divestment of fixed assets Other increases/decreases Change after Bank BPH S.A. spin-off Net income from continued and discontinued operations Closing balance on 31 December Bank BPH Group Financial Report 3Q 6/26

7 Equity attributable to equity holders of the Bank SHARE CAPITAL OTHER CAPITAL REVALUA TION RESERVE RETAINED PROFITS SHAREHOL DERS' EQUITY MINORITY INTEREST S TOTAL SHAREHOL DERS' EQUITY Opening balance of shareholders' equity on 1 January Payment for 2006 dividend Charge for supplementary capital Charge for reserve capital General risk fund charge Decreases due to revaluation of securities available for sale (net of tax) Net income on sale of securities available for sale Net income of hedging derivatives (net of tax) Divestment of fixed assets Other increases/decreases Fx differences from recalculation Net income income from continued and discontinued operations Closing balance on 30 September Bank BPH Group Financial Report 3Q 7/26

8 I. Net cash flow from operating activities - indirect method CONSOLIDATED CASH FLOW STATEMENT 3 rd quarter 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept. 3 rd quarter 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept II. Net cash flow from investing activities III. Net cash flow from financing activities IV. Total net cash flows Bank BPH Group Financial Report 3Q 8/26

9 NOTES TO THE QUARTERLY FINANCIAL STATEMENTS OF THE BANK BPH GROUP (1) Changes in respect of consolidated companies in Q4 The number of consolidated companies presented in the Group report dit not change. The full consolidation method covered the subsidiaries: BPH PBK Zarządzanie Funduszami Sp. z o.o. (2) NET INTEREST INCOME 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Interest income incl. on: loans and money market transactions other Interest expenses for: deposits, loans received and money market transactions other Net income from leasing business income expenses NET INTEREST INCOME NET INTEREST INCOME 1 April - 30 June 1 Jan March 1 April - 30 June 1 Jan March Interest income incl. on: loans and money market transactions other Interest expenses for: deposits, loans received and money market transactions other Net income from leasing business income expenses NET INTEREST INCOME (3) IMPAIRMENT CHARGES 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Increase revaluation of loans and advances and other provisions for contingent liabilities Decrease revaluation of loans and advances and other Bank BPH Group Financial Report 3Q 9/26

10 provisions for contingent liabilities IMPAIRMENT CHARGES (4) NET FEE AND COMMISSION INCOME 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Income from: securities and custodian business loans and advances domestic payments foreign payments net transactional exchange rate result investment fund managment and distribution of participation units other Expenses on: securities and custodian business loans and advances domestic payments foreign payments investment fund managment and distribution of participation units other NET FEE AND COMMISSION INCOME NET FEE AND COMMISSION INCOME 1 April - 30 June 1 Jan March 1 April - 30 June 1 Jan March Income from: securities and custodian business loans and advances domestic payments foreign payments net transactional exchange rate result investment fund managment and distribution of participation units other Expenses on: securities and custodian business loans and advances domestic payments foreign payments investment fund managment and distribution of participation units other NET FEE AND COMMISSION INCOME Bank BPH Group Financial Report 3Q 10/26

11 (5) NET TRADING INCOME AND REVAULATION 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Result on fixed income instruments Exchange gain (loss) NET TRADING INCOME AND REVALUATION NET TRADING INCOME AND REVAULATION 1 April - 30 June 1 Jan March 1 April - 30 June 1 Jan March Result on on equity instruments Result on fixed income instruments Exchange gain (loss) NET TRADING INCOME AND REVALUATION (6) NET INCOME FROM INVESTMENTS 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Profit on sales of available for sale portfolio Loss on sales of available for sale portfolio Net result on financial instruments designated as at fair value through profit or loss (FVO) NET INCOME FROM INVESTMENTS (7) GENERAL ADMINISTRATIVE EXPENSES 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Salaries and employee benefits Building maintenance and rents Other expenses Depreciation Allocation of costs* GENERAL ADMINISTRATIVE EXPENSES *Costs are allocated for transactions between the continued and discontinued operations introduced as part of an internal cost allocation system. Details are presented in note 9 Discontinued operation. (8) RESULT ON OTHER OPERATING INCOME AND EXPENSES 1 July - 30 Sept. 1 Jan Sept. 1 July - 30 Sept. 1 Jan Sept. Other operating income Other operating expenses RESULT ON OTHER OPERATING INCOME AND EXPENSES Bank BPH Group Financial Report 3Q 11/26

12 (9) DISCONTINUED OPERATIONS Discontinued operation In, the discontinued operation encompassed an organised part of Bank BPH business covering both assets and liabilities and consisted of 285 branches and a portion of the Head Office, which were transferred to Bank Pekao on the spin-off 29 November. The discontinued operation included all customers of the Corporate Banking Division and a portion of customers of the Retail Banking Division and of the International Markets Division. Details of the sale of the discontinued operation On Oct. 3,, the Commission of Banking Supervision approved Bank BPH spin-off and the incorporation of the spin-off part (285 branches) into Pekao, pursuant to the Bank BPH SA Spin-off Plan adopted on Nov. 15, 2006 and approved by the Band BPH General Meeting on April 27,. Bank BPH spin-off became effective on Nov. 29,, when the Court registered a Pekao equity increase linked to the Bank BPH spin-off performed under Art. 529 (1) (4) of the Code of Commercial Companies, i.e. by a transfer to Pekao of a portion of Bank BPH assets in the form of an organised business in exchange of Pekao shares assumed by Bank BPH shareholders (so called Spin-off Issue shares). The Bank s shareholders relieved Pekao Spin-off Issue shares on Dec. 18,, at the 1:3.3 allocation parity, which meant that the Bank s shareholders, for each Bank BPH share, received 3.3 Pekao Spin-off Issue shares, while retaining the same number of Bank BPH shares. The spin-off transaction was a consequence of the take-over, in November 2005, by UniCredit Group (strategic investor of Pekao) of HVB Group (the then strategic investor of Bank BPH), and of a subsequent agreement between UniCredit and the Polish State Treasury, concluded on April 19, In connection with the Bank s spin off, executed on 29 November, the Bank presents its profit and loss account for the 9 months. Income and expense with discontinued operation from 1 July to 30 Sept. from 1 Jan. to 30 Sept. Interest income Interest expenses Net interest income Impairment charges Net interest income incl. impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Attributable to minority interest Attributable to equity holders of the Company Bank BPH Group Financial Report 3Q 12/26

13 Basic and diluted weighted average number of ordinary shares from discontinued operation. from 1 July to 30 Sept. PLN from 1 Jan. to 30 Sept. Net profit from discountinued operation Weighted average number of ordinary shares Earnings per ordinary share (PLN) from discintinued operation Weighted average number of ordinary shares Diluted earnings per ordinary share (PLN) from discountinued operation Prior to the spin-off, the Bank separated its assets into those intended to be transferred to Pekao (discontinued operation) and those to remain with Bank BPH (continued operation). Until the spin-off day certain specialized Bank units continued to provide support necessary to ensure the continued functioning of both the continued and discontinued operation, although being assigned to one of those operations. As a consequence responsibilities of those units were redefined to enable servicing both continued and discontinued operations. In addition a system was introduced to allocate the cost of services provided by units located in one operation to the other regardless of their organisational assignment (Service Level Agreement). In case of the unit, which in accordance to the Spin-off Plan was assigned to continued operations and serviced also discontinued operations, in compliance with the Service Level Agreement, the related costs were allocated to discontinued operations and vice-versa. Following the separation of the discontinued business, the Group modified its the first nine months of profit and loss account to show the continued and discontinued sections. The impact of the breaking down of the Bank s activity into the continued and discontinued businesses on the 30 September P&L comparable data is summarised in the table below. CONTINUED OPERATIONS 1 Jan. 30 Sept. (unadjusted) Separation of discontinued operation Modified refinancing cost presentation 1 Jan. 30 Sept. (adjusted) Interest income Interest expenses Net interest income Impairment charge Net interest income incl. impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from continued operations Bank BPH Group Financial Report 3Q 13/26

14 Income tax expense Net profit (loss) from continued operations DISCONTINUED OPERATIONS Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Net profit (loss) from continued and discontinued operations: Attributable to minority interest Attributable to equity holders of the Company Bank BPH Group Financial Report 3Q 14/26

15 (10) CASH AND BALANCES WITH THE CENTRAL BANK DETAILED DATA - BALANCE SHEET Sept. June As at 31 Dec. Sept. June Cash Balances with the Central Bank Debt securities and bills issued by the State Treasury and other public issuers eligible for discounting at the Central Bank T - bills BOE eligible for rediscounting CASH AND BALANCES WITH THE CENTRAL BANK (11) TRADING ASSETS Debt securities and other fixed-income securities Sept. June As at 31 Dec. Sept. June Bonds Eurobonds Other Positive market value of derivatives Derivaties hedging the portfolio of financial assets priced at fair value with the pricing recognized on the P & L account (FVO) TRADING ASSETS (12) LOANS AND ADVANCES TO AND PLACEMENTS WITH BANKS BY TYPE Sept. June As at 31 Dec. Sept. June Money market placements Loans and advances Other including current accounts accounts for special purpose funds buy - sell back transactions loans and advances under cash collateral received but not booked loans and advances with banks other Gross total Adjustments to EIR Discount on purchased loans Loan loss provision Interest LOANS AND ADVANCES TO AND PLACEMENTS WITH BANKS (13) LOANS AND ADVANCES TO CUSTOMERS BY TYPE Sept. June As at 31 Dec. Sept. June Deposits Bank BPH Group Financial Report 3Q 15/26

16 Loans and advances: from financial institutions from non-financial institutions from government institutions Other: buy sell back transactions received but not booked loans and advances to customers other Financial lease receivables GROSS TOTAL Adjustments to EIR Discount on purchased loans Loan loss provision Interest LOANS AND ADVANCES TO CUSTOMERS (14) IMPAIRMENT CHARGES FOR BANKS Sept. June As at 31 Dec. Sept. June Opening balance allocations to impairment charges release of impairment charges used revaluation change after Bank BPH spin-off other CLOSING BALANCE a) IMPAIRMENT CHARGES FOR CUSTOMERS Sept. June As at 31 Dec. Sept. June Opening balance allocations to impairment charges release of impairment charges used revaluation change after Bank BPH spin-off other CLOSING BALANCE (15) INVESTMENTS FINANCIAL ASSETS Sept. June As at 31 Dec. Sept. June Assets available for sale Debt instruments bonds Treasury bills others Equity instruments Bank BPH Group Financial Report 3Q 16/26

17 shares interests Debt securities designated as at fair value through profit or loss (FVO) bonds Treasury bills eurobonds money market bills other Investments certificates designated as at fair value through profit or loss (FVO) INVESTMENTS FINANCIAL ASSETS (16) PROPERTY AND EQUIPMENT BY TYPE Sept. June As at 31 Dec. Sept. June Land (including perpetual usufruct) Buildings, premises Other property and equipment Property and equipment under construction PROPERTY AND EQUIPMENT (17) INTANGIBLE ASSETS BY TYPE Sept. June As at 31 Dec. Sept. June Goodwill Other intangible assets INTANGIBLE ASSETS (18) AMOUNTS OWED TO BANKS BY TYPE Sept. June As at 31 Dec. Sept. June Account balances Money market placements Loans and advances received Other: amounts owed under cash collateral accounts for special purpose funds buy sell back transactions other GROSS TOTAL Adjustments to EIR Interest TOTAL AMOUNTS OWED TO BANKS Bank BPH Group Financial Report 3Q 17/26

18 (19) AMOUNTS OWED TO CUSTOMERS BY TYPE Sept. June As at 31 Dec. Sept. June Account balances Deposits Loans and advances received Other: buy sell back transactions amounts owed under cash collateral other GROSS TOTAL Adjustments to EIR Interest TOTAL AMOUNTS OWED TO CUSTOMERS (20) LIABILITIES EVIDENCED BY CERTIFICATES Sept. June As at 31 Dec. Sept. June Bonds Certificates Other GROSS TOTAL Adjustments to EIR Discount Interest TOTAL LIABILITIES EVIDENCED BY CERTIFICATES (21) PROVISIONS Sept. June As at 31 Dec. Sept. June Deferred tax liability Provisions for retirement benefits and similar obligations Provision for holidays Provisions for contingent liabilities Other TOTAL PROVISIONS (22) TRADING LIABILITIES Sept. June As at 31 Dec. Sept. June Negative fair values of derivatives Liabilities from short sales Bank BPH Group Financial Report 3Q 18/26

19 Derivatives hedging the portfolio of financial assets priced at fair value with pricing recognized on the P&L account (FVO) TOTAL TRADING LIABILITIES (23) CONTINGENT LIABILITIES I. Contingent liabilities granted and received Sept. June As at 31 Dec. Sept. June Contingent liabilities granted: a) financing b) guarantee Contingent liabilities received: a) financing b) guarantee II. Liabilities connected with the execution of buy/ sell transactions III. Other: securities issued as guarantees securities received as guarantees and other collateral deducted from riskweighed assets transactions in securities liabilities under transactions in financial instruments TOTAL OFF BALANCE ITEMS (24) Segment reporting CONSOLIDATED INCOME STATEMENT CONTINUED OPERATIONS Interest income external income internal income Interest expenses external expenses Retail Corporate Segments Internationa l markets* Other (not allocated to segments)) Exclusions Consolidat ed value ( ) 1Q Q Q Q x x 2Q x x 3Q x x 1Q x 2Q x 3Q x 1Q Q Q Q x x 2Q x x 3Q x x internal expenses 1Q x Bank BPH Group Financial Report 3Q 19/26

20 Net interest income Impairment charges Net interest income incl. permanent impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net traiding income and revaluation Net income from investments General administrative expenses Net income from other operating costs and revenues Operating profit Net income from other costs and revenues Gross profit (loss) from continued operations Income tax Net profit (loss) from continued operations Minority interest net income 2Q x 3Q x 1Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Q Bank BPH Group Financial Report 3Q 20/26

21 Net profit (loss) (PLN) from continued operations attributable to equity holders of the Company 1Q Q Q * Excluding treasury product sales by International Market Division that are fully reported under either the Corporate or the Retail Segment. The segment performance of the INM does not include the performance of the INM's Sales and Capital Markets. The retail segment boosted its interest margin by 11,879 thousand zlotys (or by 11.30%) compared to Q2. The net fee and commission income dropped by 14,580 thousand zlotys (or by 15.91%). The cost of operation and general administration shrunk compared to Q2 by 13,655 thousand zlotys (or by 7.69%). The retail segment s net operating income rose by 12,869 thousand zlotys (or by %) on the Q2 figure, which was primarily driven by the better net interest income and lower cost of operation and general administration. The corporate segment lost 456 thousand zlotys in the margin income (or 10.61%). The net commission income grew by 10,874 thousand zlotys (or by %). The cost of operation and general administration dropped by 7,615 thousand zlotys (or by 21.20%). The segment s overall net operating income gained 29,132 thousand zlotys (or %), primarily as a result of the improved commission income. The International Markets Segment generated a pre-tax profit of 1.57 million zlotys, which was million zlotys (or %) more than in Q2 (this excludes the Sales and Capital Markets Area fully allocated to the Retail and Corporate segments) INM s sales of treasury and investment products are fully reported under the Corporate and Retail segments. In Q3, this business netted an income of million zlotys, or 2.23 million zlotys (or 18 %) more than in Q2. The net interest income stood at million zlotys and was up by 5.38 million zlotys (or 31.16%) on Q2. The net trading income stood at million zlotys after growing by million zlotys (or %) on the Q2 figure. A s s e t s T o t a l a s s e t s Retail Corporate Internal Markets Other (not assigned to segments) Total assets L i a b i l i t i e s T o t a l l i a b i l i t i e s Retail Corporate Internal Markets Other (not assigned to segments) Total liabilities Bank BPH Group Financial Report 3Q 21/26

22 ABRIDGED FINANCIAL STATEMENTS OF BANK BPH SA FOR THE 3 QUARTERS OF INCOME STATEMENT OF BANK BPH SA CONTINUED OPERATIONS 3 rd quarter 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept. 3 rd quarter 1 July - 30 Sept. 3 quarters in accruals 1 Jan Sept. Interest income Interest expenses Net interest income Impairment charges Net interest income incl.: impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on other operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from continued operations Income tax expense Net profit (loss) from continued operations DISCONTINUED OPERATIONS Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Net profit (loss) from continued and discontinued operations Net profit (loss) (PLN) from continued operations Weighted average number of ordinary shares Earnings (losses) per ordinary share from continued operations (PLN) Net profit (loss) (PLN) from continued and discontinued operations Earnings (losses) per ordinary share from continued and discontinued operations (PLN) Weighted average diluted number of ordinary shares Diluted earnings (losses) per ordinary share from continued operations (PLN) Diluted earnings (losses) per ordinary share from continued and discontinued operations (PLN) Bank BPH Group Financial Report 3Q 22/26

23 INCOME STATEMENT OF THE BANK BPH FOR THE 3 QUARTERS OF By quarter 3Q 2Q 1Q 3Q 2Q 1Q CONTINUED OPERATIONS Interest income Interest expenses Net interest income Impairment charge Net interest income incl. impairment charges Fee and commission income Fee and commission expenses Net fee and commission income Net trading income and revaluation Net income from investments General administrative expenses Result on operating income and expenses Result on operating activity Result on other income and expenses Gross profit (loss) from continued operations Income tax expense Net profit (loss) from continued operations DISCONTINUED OPERATIONS Gross profit (loss) from discontinued operations Income tax expense Net profit (loss) from discontinued operations Net profit (loss) from continued and discontinued operations: The table above presents comparative quarterly data to illustrate a change of reporting refinancing costs the Bank made in the Abbreviated Interim Financial Statements of Bank BPH SA in 1H. Bank BPH Group Financial Report 3Q 23/26

24 BALANCE SHEET OF BANK BPH SA A s s e t s Cash and balances with the Central Bank Sept. June As at 31 Dec. Sept. ** June ** Trading assets Hedging derivates Loans and advances to and placements with banks incl.: loan impairment Loans and advances to customers incl.: loan impairment Investments financial assets Property and equipment Intangible assets Assets and disposal groups held for sale Other assets incl.: deferred tax assets T o t a l a s s e t s L i a b i l i t i e s Sept. June As at 31 Dec. Sept. ** June ** Amounts owed to banks Amounts owed to customers Liabilities evidenced by certificates Provisions incl. deferred tax liability Trading liabilities Hedging derivates Other liabilities Shareholders' equity T o t a l e q u i t y a n d l i a b i l i t i e s Capital adequacy ratio * Book value (in PLN) Number of shares Book value per share (in PLN) Diluted number of shares Diluted book value per share (in PLN) *Capital Adequacy ratio disclosed in Bank BPH Solo Financial Statements and in the Second Quarter Financial Statements changed as calculation method was made more precise. **Balance-sheet data as of 30 June and 30 September are reported for the Bank before the spin off. Bank BPH Group Financial Report 3Q 24/26

25 STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY OF BANK BPH SA Opening balance of shareholders' equity on 1 January SHARE CAPITAL OTHER CAPITAL REVALUATIO N RESERVE RETAINED PROFITS TOTAL Charge for supplementary capital Charge for reserve capital General risk fund charge Reclasification due to Bank BPH s spin-off Increases due to revaluation of securities available for sale (net of tax) Net income of hedging derivatives (net of tax) Net income BALANCE on 30 September Opening balance of shareholders' equity on 1 January SHARE CAPITAL OTHER CAPITAL REVALUATIO N RESERVE RETAINED PROFITS TOTAL Payment of 2006 dividend Charge for reserve capital General risk fund charge Increases due to revaluation of securities available for sale (net of tax) Net income on sale of securities available for sale Net income of hedging derivatives (net of tax) Divestment of fixed assets Other increases/decreases Change after Bank BPH S.A. spin-off Net income from continued and discontinued operations BALANCE on 31 December Opening balance of shareholders' equity on 1 January SHARE CAPITAL OTHER CAPITAL REVALUATIO N RESERVE RETAINED PROFITS TOTAL Payment of 2006 dividend Charge for reserve capital General risk fund charge Decreases due to revaluation of securities available for sale (net of tax) Net income on sale of securities available for sale Net income of hedging derivatives (net of tax) Divestment of fixed assets Other increases/decreases Net income income from continued and discontinued operations BALANCE on 30 September Bank BPH Group Financial Report 3Q 25/26

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