European Portfolio Advisory Group Market update

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European Portfolio Advisory Group Market update October 2013 Click to launch

2 Publication Issue

European NPL outlook and transactions in key markets Richard Thompson Chairman, European Portfolio Advisory Group Welcome to our bi-annual market update. This short document covers our latest analysis of the level of non-performing loans around Europe, together with a quick round up of loan portfolio transactions. Reported NPLs have continued to increase mainly driven by countries in Southern Europe (mainly Italy, Spain and Greece), along with Ireland. There are 6 countries, Germany, the UK, Spain, Ireland, Italy and France that are reporting NPLs in excess of 0bn in their banking system at the end of 2012 a staggering total of nearly 900bn. With an uncertain economic climate it is difficult to forecast any meaningful reduction in aggregate across Europe and indeed we believe that reported NPLs in many countries will continue to rise over the next couple of years, adding further impetus to the already buoyant loan portfolio market. In calendar year 2012 we saw loan portfolios with a face value of 46bn trade, primarily originated from banks in the UK, Ireland, Spain and Germany and at the beginning of this calendar year we forecast an increasing volume of deals in 2013 with a face value of 60bn. We have not been disappointed, with over 46bn transacted in the first 8 months with a further 12bn in the pipeline. Our expectations for the year are likely to be exceeded indeed we are currently lead advising on deals totalling over 8bn which we expect to complete by end of the year. These transactions are set against the backdrop of a continuing significant deleveraging challenge facing many of Europe s largest banks the majority of the top 50 having established non-core or equivalent divisions, comprising both performing and non-performing lending, with the objective of achieving an increased focus on selling or running down unwanted assets. Price, of course, remains a much talked about issue when looking at the potential for transactions. Our latest survey of investor return requirements will be published in the next few weeks. This survey, covering expected buying behaviour, shows return requirements remaining largely unchanged over the last year but there is fierce competition for deals and demand continues to outstrip supply. I hope you find this publication useful, and if you would like any further information please contact me or one of my colleagues listed at the end of this document. 3 Publication Issue 3

NPL by country 2008 2012 In billions EUR 2008 2009 2010 2011 2012 Germany 142 204 192 179 179 United Kingdom 88 155 172 172 164 Spain 66 97 111 136 167 Ireland 15 88 109 119 135 Italy 42 59 78 107 125 France 51 77 133 133 125 Sub-total 404 680 795 846 895 Netherlands 32 58 52 52 57 Greece 12 19 27 40 56 Russia n/a 27 32 34 39 Austria 9 12 17 18 21 Poland 9 12 15 15 17 Portugal 5 8 10 12 17 Ukraine 11 11 11 12 16 Denmark 8 13 16 17 15 Sweden 7 15 14 13 13 Romania 1 3 5 6 11 Hungary 2 3 5 7 8 Turkey 7 10 10 8 8 Czech Republic 3 4 5 6 6 Norway 2 4 4 4 5 Slovakia 1 2 2 2 2 Finland 1 1 1 1 1 Total Europe 514 882 1,021 1,093 1,187 Sources: Company accounts, other public information, and PwC analysis 4 4

Market liquidity High Tier 2 Low market liquidity High NPL level Germany Tier 1 High market liquidity High NPL level Spain UK Tier 1 (Liquid market with large NPL size) This tier represents mature loan transaction markets that are a main focus of international investors. This tier includes UK, Spain, Ireland and Germany. We expect these markets will continue to be key non core asset markets in 2013/14. Size of NPL Tier 3 Low market liquidity Low NPL level Italy France Ireland Tier 2 (Illiquid market with large NPL size) This tier includes France and Italy, two of the largest European markets that remain relatively illiquid considering the overall NPL levels. French banks have been active in exiting their overseas non core businesses in recent years but have been relatively inactive domestically. In Italy, loan transaction levels have been gradually increasing after a long period of inactivity. We expect these trends will continue in 2013/14. Greece Netherlands Low Nordic CEE Austria Turkey Portugal Transaction volume High Tier 3 (Illiquid markets with moderate NPL size) This tier includes moderate size markets with relatively few non core asset transactions. Greece and the Netherlands are the largest markets in this tier with the highest level of NPLs. We expect the two markets to become the focus of investors over the next 12-24 months. Note: Our index above rates the key European markets taking into consideration the overall size of NPLs in 2012, along with the cumulative level of transactions over the period Jan 2010 to Aug 2013. Source: PwC analysis 5

46bn of loan portfolios have traded in first 8 months of 2013 CRE and unsecured retail remain the most actively traded asset class 70 60 The uptake in volume in Belgium is driven by the Fortis bad bank transaction. 60bn+ PwC forecast 1bn 70 60 60bn+ PwC forecast 1bn 50 40 30 20 11bn Other 3bn UK 8bn 36bn Other 4bn Portugal 4bn Spain 4bn Ireland 15bn UK 9bn 46bn Other 1bn Italy 4bn France 9bn Germany bn Spain 9bn Ireland 3bn UK bn In progress 12bn Other 2bn Netherlands 2bn Belgium 11.5bn Germany 7.5bn Spain 8.5bn Ireland 1.5bn UK 13bn 46bn 50 40 30 20 11bn Specialised 4bn SME/Corporate 2bn Unsecured Retail 1bn Secured Retail 1bn CRE 3bn 36bn Specialised 6bn SME/Corporate 1bn Unsecured Retail 9bn Secured Retail 2bn CRE 18bn 46bn Specialised 14bn SME/Corporate 3bn Unsecured Retail bn Secured Retail 6bn CRE 13bn In progress 12bn Specialised 15.5bn SME/Corporate 2.5bn Unsecured Retail bn Secured Retail 3bn CRE 15bn 46bn Source: Publicly available information, PwC information and analysis Note: Based on the location of the head office of the bank selling the assets Note: Specialised includes certain structured and asset backed products, shipping, infrastructure, energy and aviation exposures 6

2013 deals in key markets Germany UK 18 16 A number of large CRE loan portfolio sales took place in German banks in 2013. This includes the sale of 4.7bn of Eurohypo s UK CRE loan portfolio, Deutsche Bank s sale of the 2.7bn US CRE loan portfolio and the sale of Postbank s 1.5bn UK CRE portfolio currently close to completion. 18 16 A number of large unsecured portfolio sales have contributed to the increase in unsecured retail transaction volume. 17bn+ 14 12 14 12 CRE loan portfolios remain one of the most actively traded class of assets in the UK. We have seen more CRE loan portfolios transactions completed in the first 8 months of 2013 and expect the transaction volume to increase significantly over the remainder of 2013. In progress 4.5bn 8 6 bn Specialised 5bn 9bn+ In progress 1.5bn Secured Retail.2bn 8 6 7bn 9bn SME/Corporate.4bn Unsecured Retail 3bn bn Specialised 1bn SME/Corporate 2bn Unsecured Retail 1bn Secured Retail.2bn Specialised 4bn SME/Corporate.4bn Unsecured Retail 4bn Unsecured Retail.2bn Specialised 4bn Secured Retail.5bn 4 CRE 7.5bn 4 Secured Retail.6bn 2 CRE 5bn 2 SME/Corporate 2bn CRE 5bn CRE 6bn CRE 4bn < 1bn < 1bn Unsecured Retail 1bn CRE.3bn Source: Publicly available information, PwC information and analysis Note: Based on the location of the head office of the bank selling the assets Note: Specialised includes certain structured and asset backed products, shipping, infrastructure, energy and aviation exposures 7

2013 deals in key markets Ireland Spain 18 18 16 14 12 15bn Specialised 2bn Secured Retail 1bn Transaction volume in 2013 is expected to exceed 2012. We expect that the potential sale of IBRC's loan portfolios will significantly increase the volume of transactions during the rest of 2013 and early 2014. We believe that corporate and property backed loans (including land) will continue to dominate the Irish market. 16 14 12 Unsecured retail continued to be the most actively traded class in Spain, making up 6bn of completed deals and the vast majority of transactions in progress. 8 6 CRE 12bn 8 6 bn SME/Corporate.7bn Unsecured Retail 6bn 9bn+ In progress 1bn SME/Corporate.4bn 4 2 < 1bn 3bn Specialised.5bn SME/Corporate.3bn Unsecured Retail.7bn Secured Retail.7bn CRE.9bn 4.5bn+ In progress 3bn CRE 1.5bn 4 2 < 1bn 4bn SME/Corporate.2bn Unsecured Retail 4bn Secured Retail.3bn CRE.2bn Unsecured Retail 6bn Secured Retail 3bn Secured Retail 2bn Source: Publicly available information, PwC information and analysis Note: Based on the location of the head office of the bank selling the assets Note: Specialised includes certain structured and asset backed products, shipping, infrastructure, energy and aviation exposures The above analysis includes both completed and in progress deals as at the time of publication 8

European commercial real estate loans pricing trends 2012 and 2013 European CRE loan portfolio market pricing Investor pricing expectations: European CRE 6.0 1 3 27% 5.0 Performing CRE 13% 4.0 14% 3.0 2.0 2 Non-performing CRE 50% 63% 1.0 54% 0% 20% 40% 60% 80% 0.0 Expected discount (c/ ) 0-20 21-30 31-40 41-50 51-60 61-70 71-80 91-100 Market pricing (c/ ) completed transactions in 2012 and 2013) 2011 2012 2013 Source: Publicly available information, PwC analysis Source: PwC Investor Survey 2013 1 In line with our 2013 investor survey, the majority of non-performing European CRE assets were priced at 41-50 c/ range. Most of these portfolios were secured by assets in the UK and Germany and we have seen pricing varied widely depending on the asset quality and specific property locations. 2 Irish assets have generally attracted a lower price of between 10-40 c/, with prominent difference in pricing between prime and non-prime properties. 3 Performing CRE assets were priced at a discount of around 10%. This is in line with the findings of our investor survey. 9 Publication Issue 9

Contacts Across Europe, PwC firms have experienced partners and directors to assist you with your non core asset and NPL related needs. Through this group both buyers and sellers of non core assets and NPLs can receive consistent and seamless service integrated with countryspecific knowledge and expertise. Richard Thompson PwC (UK) +44 20 7213 1185 richard.c.thompson@uk.pwc.com Antonella Pagano Jaime Bergaz PwC (Spain) +34 915 684 589 jaime.bergaz@es.pwc.com Aidan Walsh Thomas Veith PwC (Germany) +49 69 9585 5905 thomas.veith@de.pwc.com Robert Boulding PwC (Italy) +39 02 8064 6337 antonella.pagano@it.pwc.com PwC (Ireland) +353 1792 6255 aidan.walsh@ie.pwc.com PwC (UK) +44 20 7804 5236 robert.boulding@uk.pwc.com Chris Mutch Jonathan Wheatley Panos Mizios PwC (UK) +44 20 7804 7876 chris.mutch@uk.pwc.com PwC (UK) +44 20 7213 4511 jonathan.wheatley@uk.pwc.com PwC (UK) +44 20 7804 7963 panagiotis.mizios@uk.pwc.com 10

pwc.com This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PricewaterhouseCoopers LLP, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. 2013 PricewaterhouseCoopers LLP. All rights reserved. In this document, PwC refers to PricewaterhouseCoopers LLP (a limited liability partnership in the United Kingdom) which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity. 130905-091946-ML-UK