Appendix 2
IFRS 9 / Article 468-FL Comparison of institutions' own funds and capital and leverage ratios with and without the application of transitional arrangements for IFRS 9 or analogous ECLs. and with and without the application of the temporary treatment in accordance with Article 468 of the CRR (in PLN thous. and in %)
| 31.12.2020 | 30.09.2020 | 30.06.2020 | 31.03.2020 | 31.12.2019 | |
|---|---|---|---|---|---|
| Available capital (amounts) | |||||
| 1. CET1 capital | 8 438 996 | 8 540 672 | 8 482 785 | 8 366 754 | 8 138 540 |
| 2. CET1 capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 8 227 534 | 8 313 505 | 8 351 872 | 8 254 239 | 8 017 832 |
| 2a. CET1 capital as if the temporary treatment of unrealized gains and losses measured at fair value through OCI (other comprehensove income) in accordance with Article 468 of the CRR had not been applied | 8 438 996 | 8 540 672 | 8 482 785 | 8 366 754 | 8 138 540 |
| 3. Tier 1 capital | 8 438 996 | 8 540 672 | 8 482 785 | 8 366 754 | 8 138 540 |
| 4. Tier 1 capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 8 227 534 | 8 313 505 | 8 351 872 | 8 254 239 | 8 017 832 |
| 4a. Tier 1 capital as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 8 438 996 | 8 540 672 | 8 482 785 | 8 366 754 | 8 138 540 |
| 5. Total capital | 9 968 996 | 10 070 672 | 10 012 785 | 9 896 754 | 9 668 540 |
| 6. Total capital as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 9 757 534 | 9 843 505 | 9 881 272 | 9 784 239 | 9 547 832 |
| 6a. Total capital as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 9 968 996 | 10 070 672 | 10 012 785 | 9 896 754 | 9 668 540 |
| Risk-weighted assets (amounts) | |||||
| 7. Total risk-weighted assets | 51 138 003 | 50 305 396 | 50 007 068 | 50 675 012 | 48 124 585 |
| 8. Total risk-weighted assets as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 50 954 615 | 50 127 053 | 49 849 885 | 50 491 071 | 48 011 238 |
| Capital ratios | |||||
| 9. CET1 (as percentage of risk exposure amount) | 16,50% | 16,98% | 16,96% | 16,51% | 16,91% |
| 10. CET1 (as percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 16,15% | 16,58% | 16,75% | 16,35% | 16,70% |
| 10a. CET1 (as percentage of risk exposure amount) as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 16,50% | 16,98% | 16,96% | 16,51% | 16,91% |
| 11. Tier 1 (as percentage of risk exposure amount) | 16,50% | 16,98% | 16,96% | 16,51% | 16,91% |
| 12. Tier 1 (as percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 16,15% | 16,58% | 16,75% | 16,35% | 16,70% |
| 12a. Tier 1 (as percentage of risk exposure amount) as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 16,50% | 16,98% | 16,96% | 16,51% | 16,91% |
| 13. CET1 (as percentage of risk exposure amount) | 19,49% | 20,02% | 20,02% | 19,53% | 20,09% |
| 14. Total capital (as percentage of risk exposure amount) as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 19,15% | 19,64% | 19,82% | 19,38% | 19,89% |
| 14a. Total capital (as percentage of risk exposure amount) as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 19,49% | 20,02% | 20,02% | 19,53% | 20,09% |
| Leverage ratio | |||||
| 15. Leverage ratio total exposure measure | 101 643 044 | 105 926 315 | 105 676 689 | 104 668 999 | 100 317 830 |
| 16. Leverage ratio | 8,30% | 8,06% | 8,03% | 7,99% | 8,11% |
| 17. Leverage ratio as if IFRS 9 or analogous ECLs transitional arrangements had not been applied | 8,13% | 7,88% | 7,91% | 7,89% | 8,00% |
| 17a. Leverage ratio as if the temporary treatment of unrealized gains and losses measured at fair value through OCI in accordance with Article 468 of the CRR had not been applied | 8,30% | 8,06% | 8,03% | 7,99% | 8,11% |