Regulation on Consolidated Supervision (No. 4/2017)

1 REPUBLIC OF ALBANIA BANK OF ALBANIA SUPERVISORY COUNCIL DECISION No. 4, dated 1.2.2017 APPROVAL OF REGULATION “ON CONSOLIDATED SUPERVISION” In accordance with Article 12 “a”, and Article 43 “c”, of the Law No. 8269, dated 23.12.1997 “On the Bank of Albania”, as amended, sub-chapter II of Chapter VI of the Law No. 9662, dated 18.12.2006, “On banks in the Republic of Albania”, as amended, having regard to the proposal from Supervision Department, the Supervisory Council of the Bank of Albania, DECIDED:

1. To approve the Regulation “On the consolidated supervision”, as provided therein.
2. The Supervision Department shall implement this Decision.
3. Banks and other non-bank financial institutions, which in compliance with the Law “On banks in the Republic of Albania” are superordinate institutions of a banking or financial group, until the entry into force of this decision, shall take measures and provide the required conditions for the implementation of the requirements laid down in the approved Regulation according to this Decision.
4. The data compiled on annual basis, for 2017, shall be reported to the Bank of Albania in accordance with the requirements laid down in the Regulation approved according to this Decision.
5. The Regulation “On consolidated supervision” adopted by the Supervisory Council’s Decision No.68, dated 28.07.2005 shall be repealed upon the entry into force of the Regulation approved with this Decision.
6. The Research Department shall be responsible for publishing this Decision in the Official Journal of the Republic of Albania and in the Official Bulletin of the Bank of Albania. This Decision shall enter into force on 1st December 2017. SECRETARY CHAIR Elvis ÇIBUKU Gent SEJKO

2 REGULATION “ON CONSOLIDATED SUPERVISION” (Adopted by the Decision No.4, dated 1.2.2017, and amended by Decision No.79, dated 18.12.2019, by Decision No.54, dated 2.9.2020, by Decision No.41, dated 4.8.2021, by Decision No.37, dated 2.8.2023 and by decision No. 33, dated 2.7.2025 of Supervisory Council of the Bank of Albania) CHAPTER I GENERAL PROVISIONS Article 1 Subject matter This Regulation lays down the conditions, rules and regulatory requirements of conducting consolidated supervision, for the purposes of risk management deriving from a banking group and a financial group. Article 2 Scope of application

1. This Regulation shall apply on subjects licensed by the Bank of Albania, which in accordance with the Law “On banks in the Republic of Albania” are superordinate institutions of a banking group or financial group, as laid down in this Regulation.
2. The provisions set out in this Regulation shall adequately apply to a financial group and its superordinate institutions, pursuant to the requirements of the Bank of Albania, in compliance with the composition, size and complexity of the group. Article 3 Legal ground This Regulation is issued pursuant to: a) Article 12 “a“ and Article 43 ”c” of the Law No. 8269, dated 23.12.1997 "On the Bank of Albania", as amended; and b) Sub-chapter II of Chapter VI of the Law No. 9662, dated 18.12.2006 “On banks in the Republic of Albania”, as amended, following referred as the “Law on banks”. Article 4 Definitions
3. The terms used in this Regulation shall have the same meanings with those defined in the Law on banks, and the other bylaws issued by the Bank of Albania.
4. In addition to point 1, for the purposes of this Regulation, the following definitions shall apply:

3 a) “superordinate institution” – means the superordinate bank or the financial holding company, as defined in the Law on banks and which are licensed by the Bank of Albania; b) “subordinated institution” – means any financial entity, part of the same banking or financial group, which is not considered as a superordinate institution, whose activity is subject to consolidated supervision; c) “Risk perimeter” – means the set of material risks, the banking or financial group is exposed to, which arise from a special subject of the group or related subjects or from macro-financial environment; d) “minority interest” – means the amount of Common Equity Tier 1 (common shares) of a banking group member, attributable to natural or legal persons, which are not subject to banking group consolidation; e) “financial group” – means: i) a group, in which a non-bank financial institution, licensed by the Bank of Albania, has a qualifying holding or controls a bank, with headquarters in the territory of the Republic of Albania and when the total assets of this bank are not higher than the other investments conducted by this non-bank financial institution; ii) a group, in which a financial holding company, with headquarters in the Republic of Albania, has a qualifying holding or controls on one or more banks or non-bank financial institutions, with headquarters in or outside the territory of the Republic of Albania. CHAPTER II BANKING GROUP Article 5 Extent and methods of consolidation

1. The superordinate institution, for the purposes of financial statements consolidation, shall apply the consolidation methods set out in the “Reporting methodology and content of financial reports1 “.
2. The method applied for the consolidation of the financial statements of all banking group members, shall respectively consider: a) inclusion of assets and liabilities of banking group members, line by line, on the consolidated balance-sheet, after fully deducting the surpluses that represent intragroup relations (including payables and receivables accounts);

1 Adopted upon the Decision of Supervisory Council, No. 95, dated 24.12.2008.

4 b) inclusion of income and expenses of banking group members, line by line in the consolidated profit and loss statement, after fully deducting the income and expenses and profits/losses that are related to intragroup transactions; and c) deduction of investments of the superordinate institution and of the equity share, that the superordinate institution owns at any member of the banking group. 3. The superordinate institution shall determine and assess the risk perimeter of the banking group, by considering its risk profile on an individual and consolidated basis, together with the other entities of the banking group, and by assessing the activities of the other entities of the group, at the extent they may have an important (material) impact in the reputation or financial situation of the banking group. 4. The superordinate institution shall exclude from the banking group consolidation, the subordinated institutions, part of the group, if they are: a) insurance and re-insurance companies, in case of full consolidation method; b) investment fund management companies and pension fund management companies, in case of full consolidation method; and c) financial entities, whose total balance sheet is less than 1% of the balance sheet total of the superordinate institution. Article 6 Qualitative consolidated supervision

1. The qualitative consolidated supervision shall consist in the assessment and control of all risks, which are not considered from the quantitative consolidated supervision, mainly: a) the risk arising from the creation of the overall banking group structure, including the (in)sufficiency of structures that provide the communication and coordination from the centre to the periphery of banking group (information symmetry); b) relevance of internal control system and risks management; c) operational, strategic, reputational, 2 legal and money laundering and terrorist financing risk; d) compliance of the activities, organisation and management of banking group, with their internal acts; e) the risk arising from the internal and external factors of the environment where the superordinate institution and any other entity of the banking group, perform their activities; f) the risk of concentration and of significant intra-group transactions (SIGT), as stipulated in Annex 1 of this Regulation. Article 7 Quantitative consolidated supervision
2. The quantitative consolidated supervision shall include the assessment and control, mainly of the consolidated regulatory capital position, capital adequacy; large exposures, open

2 Amended upon the Decision of Supervisory Council, No. 79, dated 18.12.2019.

5 foreign currency positions, and capital investments in non-financial institutions, of the banking group. 2. The superordinate institution shall prepare and submit at the Bank of Albania, the consolidated financial statements, in compliance with Article 85 of the Law on banks. CHAPTER III REGULATORY CAPITAL, LARGE EXPOSURE, OPEN FOREIGN CURRENCY POSITION AND INVESTMENT IN NON-FINANCIAL INSTITUTIONS’ CAPITAL FOR THE BANKING GROUP Article 8 General provisions

1. The superordinate institution shall respect at any time, the requirements laid down in this Regulation and other regulatory acts issued by the Bank of Albania, on regulatory capital level, the minimum required capital adequacy ratio, open foreign currency position and of investment in non-financial institutions’ capital.
2. In accordance with the requirements laid down in paragraph 1 of this Article, the requirements set out in other regulatory acts, shall be applied accordingly to the banking group, by considering the banking group as a single entity, unless otherwise provided by this Regulation. SUBCHAPTER I Regulatory capital of a banking group Article 9 Required regulatory capital level
3. The superordinate institution shall ensure that the regulatory capital calculated on a consolidated basis, is in any case, higher than the total of: a) capital requirement on credit risk and counterparty credit risk, calculated as the total risk weighted exposures and potential exposures, multiplied per 12%; b) capital requirement for market risk, calculated according to the requirements laid down in chapter VII of the Regulation “On capital adequacy ratio”, multiplied per 1.5; c) capital requirement for operational risk, calculated according to Basic Indicator Approach or Standardised Approach, set forth in Chapter VIII of the Regulation “On capital adequacy ratio”, multiplied per 1.5.

6 Article 10 Calculation of regulatory capital

1. The regulatory capital shall be calculated on the basis of data from the banking group’s consolidated financial statements.
2. Requirements on the structure, components of regulatory capital, limits and deductible elements, according to the Regulation “On bank regulatory capital”, shall be applied accordingly to the calculation of the banking group’s regulatory capital.
3. The superordinate institution, in addition to point 2 of this Article, in any event of identifying minority interests, shall consider these interests as Common Equity Tier 1 elements of the group, if: a) the superordinate institution applies the full consolidation method; and b) the subordinated institution that has issued the instrument, is a bank or each institution subject to regulatory and supervisory criteria, at least equal to those of the Bank of Albania applied to banks. SUBCHAPTER II Capital requirements for the banking group Article 11 General provisions
4. The superordinate institution shall calculate the capital requirement for the banking group on a consolidated basis, as the sum of capital requirements calculated at banking group level.
5. The requirements laid down in the Regulation “On capital adequacy ratio” shall apply accordingly to calculate the capital requirements at a banking group level, unless otherwise provided by this Regulation. Article 12 Capital requirements for credit risk
6. The capital requirement for a credit risk for a banking group shall be calculated by applying the standardised approach, on a consolidated basis.
7. The requirements set out in the Regulation “On capital adequacy ratio” for the calculation of capital requirement for credit risk, shall be applied accordingly for the banking group, by considering it as a single entity. Article 13 Capital requirement for the operational risk
8. The capital requirement for the operational risk for a banking group shall be calculated by applying the basic indicator approach or the standardised approach, on a consolidated basis.

7 2. The requirements of the Regulation “On capital adequacy ratio” shall apply at the level of the banking group in the calculation of capital requirements for operational risk, by considering the banking group as a single entity. 3. The application of the provisions specified in paragraph 2 of this Article entails that the calculation of capital requirement for operational risk shall be conducted by using the data for the banking group’s net income. Article 14 Capital requirements for market risk

1. The capital requirement for market risk for a banking group shall be calculated as the sum of the capital requirements laid down in the Regulation “On capital adequacy ratio” for the trading book positions, and for the capital requirements for all positions (trading book positions and banking book positions) at the level of the banking group.
2. The superordinate institution, when calculating the capital requirements for market risk shall not perform any netting of trading book positions or netting of positions in foreign exchange or commodities between various entities of the group, unless they are performed in accordance with the Regulation “On capital adequacy ratio”. SUBCHAPTER III Large exposure, open foreign currency position and investments in the capital of non￾financial entities for the banking group Article 15 Calculation of large exposure
3. Exposures of a banking group to a single person or to a group of related persons shall not exceed the maximum allowed limits, set out in the Law on banks and in the Regulation “On risk management from large exposures”. The calculation requirements for banking group’s large exposure shall be calculated by considering it as a single entity.
4. Exposure of a banking group to a person or to a group of related persons shall be calculated based on the balance sheet items and off-balance sheet items in the consolidated financial statements. The calculation of maximum limits of these exposures shall consider the regulatory capital of the banking group on a consolidated basis.
5. When calculating the exposure from the activity in the trading book, a superordinate institution may apply the netting of its trading book positions, and the trading books’ positions of the entities included in the calculation of the exposures on a consolidated basis, in compliance with the conditions set out in Chapter VII “Market risk” of the Regulation “On capital adequacy ratio”.
6. Bank of Albania, without prejudice to the calculation method and the requirements laid down in paragraph 2 of this Article, may request the inclusion of exposures of entities which are excluded from consolidation, in the calculation of the large exposures of the banking group, with the purpose of full calculation of the group’s large exposure.

8 Article 16 Calculation of the open foreign currency position

1. The calculation of open foreign currency position and the requirements on the exposure limits stipulated in the Regulation “On risk management from open foreign currency positions” shall apply to the banking group, by considering it as a single entity.
2. For the purposes of point 1 of this Article, the exchange rate of currencies which are not published at the official website of the Bank of Albania, the exchange rate published at: http://www.reuters.com shall be applied as reference. Article 17 Investments in capital of non-financial institutions
3. Investments of the banking group in the capital of commercial companies, different from banks or financial institutions, shall be subject to the provisions laid down in Article 70 of the Law on banks.
4. The calculation of investment limits in the capital of entities referred to in paragraph 1 of hereof, shall be based on the consolidated regulatory capital of the banking group, and on the amount of this investment which shall be calculated based on the consolidated financial statements. CHAPTER IV REPORTING REQUIREMENTS Article 18 General provisions
5. The superordinate institution shall submit to the Bank of Albania, within 60 days following the end of the reporting period, the consolidated financial statements and the data as provided in the annexes enclosed herewith and integral thereto.
6. The superordinate institution shall ensure the necessary transparency when compiling and submitting the financial statements, as defined in paragraph 1 of this article, and shall submit additional information to clarify the consolidated financial statements at the request of the Bank of Albania.
7. The superordinate institution shall submit the consolidated financial statements and data accordingly to the content and frequency defined in the annexes enclosed herewith and integral thereto.
8. In the event of a special request by the Bank of Albania, a superordinate institution shall compile the reports specified in this Article on the situation, as at a date stipulated and shall submit them by the deadline stipulated.

9 Article 19 Submission of the information by the entities of the banking group for consolidation

1. The superordinate institution shall ensure that the composing entities of the banking group (subordinated institutions) submit all the necessary information for the implementation of the requirements on the consolidated supervision, and based on them, it shall compile and submit in compliance with the legal and regulatory obligations the required reports and information subject to the Law on banks and the relevant by laws.
2. The information referred in paragraph 1 of this Article shall specifically include: a) report of the internal audit, the report of the external auditor and business plan, if it exists; b) the quarterly financial reports (balance sheet, income statement); c) a list of shareholders or holders of participating interests and other rights; d) a list of the members of steering council and directorate of the subordinated institution, the specification if they are considered either dependent or independent, and detailed information on their membership in other entities’ steering councils or directorates; e) detailed information regarding the regulatory capital elements required for assessing whether they comply with the characteristics and conditions for inclusion in the calculation of regulatory capital on a consolidated basis; f) the amounts of investments in shares, interests or other capital instruments in other entities that are required for calculating the items deducted by the regulatory capital or the obligations regarding limits on qualifying holdings of banking group outside the financial sector; g) data that the superordinate institution requires regarding the calculation of capital requirements, depending on approach used for calculating capital requirements on a consolidated basis; h) the amounts of exposures from the superordinate institution’s book and from the trading book for individual clients and for groups of connected clients; and i) other information, which according to the Bank of Albania, are required for meeting obligations on a consolidated basis. Article 20 Report on the structure of a banking group
3. The superordinate institution shall submit every year to the Bank of Albania, a report on the structure of the banking group. This report shall contain a list of the entities part of the group, specific data and information on these entities, and a description of the intragroup transactions, as presented at the last day of the year.
4. The specific data and information on the entities part of the banking group shall contain at least: a) the name of the entity, the unique identification number (NUIS), business activity of the entity and total assets; b) the paid-in capital of the entity, the share of the capital or voting rights of the superordinate institution in this entity, and a list of the other entities that have holdings in this entity; c) managers of the entity and data/information, if these managers hold executive positions in other entities;

10 d) data/information of the authority responsible for supervision of each entity on an individual basis, including the entities outside the territory of the Republic of Albania; e) data/information on the conducted audits and the title/name of the certified auditor; f) a list of the most common transactions that the entity conducts with other entities part of the banking group; g) any additional information required, for reflecting the structure of the banking group and the intragroup relations. 3. The capital participations among the entities of the banking group shall be illustrated in the form of a schematic presentation that clearly shows the direct and indirect participations in capital or voting rights, or joint control, or any other relation by which the superordinate institution controls or exercises a dominant or significant influence over the other entities of the banking group. 4. The report on the structure of the banking group shall be submitted to the Bank of Albania as at 30 April of the following year. 5. In the event of a special request by the Bank of Albania, a superordinate institution shall submit a report on the situation as at a date stipulated by the Bank of Albania. 6. The superordinate institution shall notify the Bank of Albania without delay of any change in the structure of the group and of other facts that are of significance to supervision on a consolidated basis. CHAPTER V MONITORING AND SUPERVISORY PROCESS Article 21 Requirements on the internal audit system

1. The superordinate institution, for the purposes of effective implementation of this Regulation’s requirements and in particular, the implementation of the requirements of the Regulation “On internal audit system”, shall: a) approve and implement internal acts and internal control system, structures or functions which shall ensure the supervision on a consolidated basis of the banking group; b) develop an internal system and internal procedures for the calculation and monitoring of the regulatory capital, capital requirements and for all the other requirements for the banking group; c) develop a risk management system at group level, for the purposes of supervision on a consolidated basis.

11 3Article 21/1 Requirements on the prevention of money laundering and terrorism financing

1. The superordinate institution shall draft programmes against money laundering and terrorism financing at group level, which should be applicable and appropriate to all the entities of the group.
2. The programmes laid down in paragraph 1 of this Article, shall stipulate, among others: a) the establishment of the relevant structure from the superordinate institution, for the purposes of the prevention of money laundering and terrorism financing at group level; b) criteria on the lustration and integrity of employees, particularly of those involved in the process of the prevention of money laundering and terrorism financing, laid down in the internal employment procedures at group level; c) an annual training program of the employees of group entities, regarding the issues of the prevention of money laundering and terrorism financing; d) policies and procedures for sharing of the required information, in the framework of implementing the diligence and risk management of money laundering and terrorism financing; e) submission of the information about the customers, accounts and transactions from group entities, to the compliance function, internal audit and/or anti money laundering and terrorism financing function at group level, when this information is necessary for the purposes of preventing money laundering and terrorism financing; f) adequate measures on confidentiality safeguarding and use of information exchanged. Article 22 Principles and criteria of assessment
3. Bank of Albania shall assess the banking group on a consolidated and on-going basis, by implementing prudential standards related to all the activities conducted by the banking group.
4. Bank of Albania shall assess if the banking group risks are effectively managed, and shall undertake actions/measures if risks arising from the banking group and other related entities, in particular the reputational risk, affects the sustainability of the superordinate institution and of the banking system in Albania.
5. Bank of Albania shall assess if the banking group has in place internal acts for an effective management, which include the strategic management, organisational structure, control system, responsibilities of the management bodies and directories and the remuneration policies.
6. Bank of Albania shall assess if the internal acts of the banking group clearly set forth the requirements on the necessary expertise of the administrators and executive managers of the subordinated institutions, to manage the activities safely and soundly and in compliance with the regulatory and supervisory requirements of both home and host countries.

3 Added upon the Decision of Supervisory Council, No. 79, dated 18.12.2019.

12 5. Bank of Albania, for the purposes of consolidated supervision, may enter into collaboration agreements with domestic or foreign supervisory authorities. Article 23 Supervisory measures

1. Bank of Albania, in any event of failure to meet the requirements of this Regulation, shall implement the corrective, supervisory and/or punishing measures stipulated in the Law on banks.
2. Bank of Albania shall assess and restrict the range of the operations conducted by the banking group and the countries where it may exercise these activities (including the closure of offices or branches of the superordinate institution in foreign countries), if: a) the security and soundness of a banking group or a superordinate institution, is threatened, because the activities have posed the banking group or the superordinate institution to excessive risks and/or are not effectively managed; b) the supervision by the other supervisory authorities, at home country or abroad, is not effective on their operations; and/or c) the conduction of the effective supervision on a consolidated basis, becomes impossible. Chair of the Supervisory Council Gent SEJKO

13 Content of Annexes ANNEX 1 ............................................................................................................................................14 Treatment of significant intra-group transactions................................................................................14 ANNEX 2 ............................................................................................................................................19 Financial statements on a consolidated basis (quarterly).....................................................................19 ANNEX 3 ............................................................................................................................................37 Reporting forms of capital requirement (COREP) on consolidated basis (referring to the Regulation “On capital adequacy ratio”) - (quarterly) ...........................................................................................37 ANNEX 4 ............................................................................................................................................49 Reporting form of large exposures on consolidated basis (referring to the Regulation “On the risk management from large exposures of banks”) - (quarterly) ................................................................49 ANNEX 5 ............................................................................................................................................55 Reporting forms of Regulatory Capital on consolidated basis (referring to the regulation “On Regulatory Capital” and regulation “On Consolidated Supervision”) - (quarterly) ............................55 ANNEX 6 ............................................................................................................................................68 Reporting forms of open foreign currency positions on a consolidated basis (referring to Regulation “On risk management from open foreign currency positions”) - (quarterly).......................................68 ANNEX 7 ............................................................................................................................................74 Reporting forms on investments in the equity of commercial companies (referring to Regulation “On banks’ investments in the equity of commercial companies”) - (quarterly)........................................74 ANNEX 8 ............................................................................................................................................78 Tables on the disclosure of information (referring to the Regulation “On minimum requirements of disclosing information from banks and foreign bank branches” – (quarterly) ....................................78

14 ANNEX 1 Treatment of significant intra-group transactions

1. Definitions “Intra-group transactions” shall mean all transactions by which regulated entities within a financial group rely either directly or indirectly upon other undertakings within the same group or upon any natural or legal person linked to the undertakings within that group by close links, for the fulfilment of an obligation, whether or not contractual, and whether or not for payment. “Close link” shall mean a situation in which two or more natural or legal persons are linked by qualifying holding or control relationship, as referred to in the Law on banks. A transaction within the group shall be considered as “significant transaction”, if its amount accounts for at least 5% of the regulatory capital at group level.
2. Types of significant intra-group transactions (SIGT) 2.1 Significant intra-group transactions may include the following types, but not only: a) cross shareholdings; b) trading operations whereby one group entity deals with, or on behalf of, another group entity; c) guarantees, loans, letter of credit and other off- balance sheet commitments provided to, or received from other group entities; d) the provision of management and other service arrangements, e.g. pension arrangements or back office services; e) exposures to major shareholders (including loans and off-balance sheet exposures such as commitments and guarantees); f) exposures arising through the placement of client assets with other group entities; g) purchases, sales or lease of assets/liabilities with other group entities; h) transactions to shift third party-related risk exposures among entities within the financial group; i) transfer of risk through insurance and reinsurance; j) derivatives transactions; k) intra-group fees related to distribution contracts.
3. Monitoring and management of SIGTs 3.1 The steering council and/or the management bodies of the superordinate institution shall approve a policy on the monitoring and management of SIGTs. The policy shall set forth the requirements the superordinate institution shall implement on an on-going basis. 3.2 The policy shall define the processes and systems that enable the effective identification, assessment and reporting of SIGTs, by providing the correct assessment of risk deriving from these transactions.

15 3.3 The steering council and/or the management bodies of the superordinate institution shall review the policy on the monitoring and management of SIGTs, at least once a year. 3.4 The policy on the monitoring and management of SIGTs shall minimally include: a) a reviewing and reporting system at the steering council and/or management bodies of SIGTs in order to better provide an understanding of the size and risk that arise from them; b) limits on maximum allowed exposures, referring to the provisions in the Law on banks and in the Regulation “On risk management from large exposures of banks”; c) the requirement, through which, the superordinate institution addresses the risks arising from SIGTS, at the same way they will address the risks associated with exposures to third parties (outside the group); d) requirements setting out that the lending terms, conditions and standards on intra-group transactions, are substantially the same, as those prevailing at the time also for comparable transactions with third parties (outside the group); e) definitions on the price-transferring mechanism, which provide compliance with the arm’s length principle ; f) procedure to solve any conflict of interest that may arise from SIGTs; g) requirements related to transactions with third parties (outside the group), but which are conducted to benefit the entities of the group, based on the principle that the superordinate institution shall not conduct transactions with third parties, with the purpose to support the activity of group entities, if they are not conducted in compliance with the arm’s length principle4 and in line with the transfer price policy; h) the requirement on the regular control of SIGTs from the internal control of the superordinate institution and be verified by external auditors on a sample basis, to ensure that SIGTs: i) are in compliance with arm’s length principle ; ii) do not provide negative impact on the superordinate institution’s situation; iii) are not conducted to transfer low-quality assets; iv) are not an instrument for the irregular transfer of capital/income to the entites of the group; i) the mechanism to ensure that SIGTs do not infringe or avoid any regulatory, statutory or fiscal compatibility requirement. 3.5 The steering council and/or management bodies of the superordinate institution shall approve the conditions, in case for a SIGT it is aimed to apply conditions different from those to be applied in compliance with the dominant-market conditions, for transactions similar to third parties of the group. The superordinate institution shall fully justify and clearly document these conditions and make them available to the Bank of Albania, or report them whenever requested. 3.6 The superordinate institution shall not purchase/buy low-quality assets to/from other entities of the group, and a low-quality asset shall not be accepted as collateral for a guarantee, letter of credit, or for any other similar instrument, issued on behalf of a member of the group. Superordinate institution shall ensure that transactions in low-quality assets are not done for the purpose of hiding losses, or “adjusting” the balance sheet;

4 The arm’s length principle in transferring prices among entities of the group implies that a price set forth by a party related to the other, for a definite product, will be the same as it was if the parties were not related. The price on such transaction would be equal to the market price of that transaction.

16 3.7 Superordinate institution shall ensure that adequate systems and controls are in place for identifying, monitoring, managing and reviewing the risks arising from SIGTs. 4. Internal reporting systems 4.1 The superordinate institution shall include also the SIGTs reporting in the reporting system to managers, which shall minimally include the data that are provided in point 8 of this Annex. 4.2 Bank of Albania, may request, at any time, the superordinate institution to provide various reports on SIGTs. 5. Support of superordinate institution to the group 5.1 The superordinate institution may support the activity of the group providing that it is in compliance with the stipulations in this Regulation. The superordinate institution shall take the necessary actions, to avoid giving any impression related to its direct or indirect support to the other members of the group, if there is a lack of clear legal and regulatory procedures for this support. 5.2 The superordinate institution, while assessing funding needs (particularly in stress situations), shall consider any liquidity commitment provided to other group’s members and be prepared for any funds withdrawal from the members of the group based on these commitments. The superordinate institution shall analyse how the liquidity position of other entities of the group may affect its liquidity position, either directly or through risk transfer, in the event these entities face lack of liquidity. The superordinate institution, when members rely on each other to meet liquidity needs, shall assess the legal, regulatory requirements or other factors that may limit the access from the superordinate institution to other entities of the group and vice versa, if needed. 5.3 The superordinate institution shall set forth internal limits on the intra-group liquidity support, to limit the possibility of risk transfer from other members of the group, in the event of liquidity stress. The superordinate institution may help for the preparation and implementation of financial plans at group level, for the creation of liquidity reserves and for the diversification of funding sources, in the event of lack of liquidity at group level. 6. Cross-selling of group products and transparency to the client 6.1 The superordinate institution shall apply the highest criteria of transparency, in case of selling its products or group members’ products to its clients, or to the other members of the group. 6.2 In the cases when the superordinate institution is engaged in marketing/distribution of the financial products of other group entities to its own clients, it should ensure that the seller’s identity is clearly stated and disclosed at the respective marketing materials, in the accompanying documentation of the product and that the same standard applies when marketing the product by its staff/agents at branches, ATMs, via telephone, electronic mail or through any other medium of communication.

17 6.3 The superordinate institution, in any event shall ensure that: a) the client clearly distinguish the role and responsibility of superordinate institution from the seller of the product; b) it is not created the perception that the product is guaranteed or supported by the superordinate institution, if there is not a formal agreement, which is legally available for this purpose; c) these products are not bundled with the superordinate institution’s own products, in order to compel clients to purchase the marketed product; and d) the superordinate institution, while advertising or delivering products of other group’ entities, shall apply the legal and regulatory framework regarding Know Your Customer (KYC) , prevention of money laundering and terrorism financing. 6.4 The superordinate institution, in case the other entities of the group distribute/sell its products, shall ensure that: a) a full transparency on the role of the superordinate institution and other entity of the group is guaranteed; b) the entity of the group does not perform any other key decision-making function of the superordinate institution (for example assessment of the creditworthiness of the borrower) in distributing the product of the superordinate institution, provided that differently stipulated in a bylaw act of the Bank of Albania and is based by relevant contractual agreements between the parties; c) the implementation of regulatory requirements on the prevention of money laundering and terrorism financing is possible and complete. 6.5 The superordinate institution shall determine minimum standards to be met by its staff related to communication and transparency throughout the cross-selling of a product to a client of the superordinate institution5 . The superordinate institution shall also ensure that the information provided to the client is accurate, in order for the client to be able to make an informed decision. The characteristics, conditions and other elements of the product, in addition to being communicated to the client, shall be also provided in written form, in advance upon request by the client, and certainly after the product is purchased by the client. 6.6 The superordinate institution shall ensure that the incentives for the staff and agents are designed in such a way that discourage any abuse in selling the product to the client. These incentives should include the return of profits mechanism in case of abuse with the selling. The superordinate institution also shall not sign any agreement where the cash/non-cash incentives from cross-selling of products, are directly paid to the employees of the group entities, in case of selling its products, or directly to its employee in case of selling the product of another member of the group. 7. Sharing of services with the group entities 7.1 The superordinate institution, when decides to provide services to other entities of the group (such as: the centralised back office service, sharing of premises, use of hardware

5 The implementation of these standards in practice should be subject to regular verification. If the product is advertised and sold by telephone, or electronic mail, to the client should be clearly disclosed the identity of the caller/sender of the message including the name/surname, position and the department of the bank where the employee works.

18 and software applications, outsourcing certain services to other financial entities of the group) shall ensure that this relationship: a) is clearly documented in written agreements, that set forth the types of services, charges for the service and the way of data protection; b) does not lead to any confusion to the clients; c) does not threat the safety and soundness of the superordinate institution as a separate entity; d) does not prevent Bank of Albania to obtain the necessary data for the supervision of the superordinate institution or of the whole group; e) there is a clear obligation under the written agreement for any service provider, to comply with the requirements of the Bank of Albania, in relation to the activity of the superordinate institution. 7.2 The superordinate institution shall ensure that its capacity to continue the activity in a sound way, is not affected, if the premises or other services (for example information technology systems) provided by other entities of the group, become unavailable. 7.3 The superordinate institution shall ensure that dependence on the premises, services, etc. provided by the other members of the group, or the providing of such services from the superordinate institution to the members of the group, does not threat its ability to identify and manage the risk, as a separate unit. 7.4 If the premises of the building are shared with the group entities for the purpose of the products cross-selling, the superordinate institution shall take measures to ensure that the identity of the entity is clearly visible and clear to the clients. 8. Reporting requirements 8.1 The superordinate institution shall report on quarterly basis data on SIGTs, respectively: a) the list of all SIGTs; b) individual value of each SIGT and their total value; c) total value of 20 largest SIGTs within the group. 8.2 The superordinate institution, for the SIGT, including those in point 7 of this Annex “Sharing of services with the group entities”, shall report at the end of year and shall include in the report a description on: a) the list of other entities/ members of the group, with which it has had a SIGT during the last two years; b) the type of services/relationship it has (provides or receives) with another entity within the group, at the end of the reporting period; c) the contractual term of this service; d) the rights and obligations arising from this service; e) the assessment of importance level that this service has for the superordinate institution; f) the infrastructure engaged for this service, classified at least by the location, number of human resources, the involved information technology systems; g) the income or costs related to this service; h) the assessment of these services is performed in compliance with the market conditions.

19 ANNEX 2 Financial statements on a consolidated basis (quarterly)

20 Form 1 Balance sheet on consolidated basis Amortisation Code ASSETS & provisions Albanian Lek Foreign currency TOTAL (in monetary units) funds (-A) Resident Non resident Resident Non resident 1 TREASURY OPERATIONS AND INTERBANK TRANSACTIONS 11 Cash and Central Bank 111 Cash 1111&2 Notes and coins 1113&4 Travellers checks 1117 Others 112 Central Bank 1121 Current accounts 11211 Current accounts 11219 Accrued interest 1122 Required reserves 11221 Required reserves 11229 Accrued interest 1123 Deposit accounts 11231 Demand deposits 11232 Time deposits 11239 Accrued interest 112391 Accrued interest for demand deposits 112392 Accrued interest for time deposits 1124 Loans to Central Bank 11241 Principal 11249 Accrued interest 1127 Past due accounts with Central Bank 1128 Other accounts with Central Bank 12 Treasury bills and other bills eligible for refinancing with Central Bank 121 Treasury bills 1211 Held for trading 1212 Available for sale 12121 Treasury bills* A/-A 12122 Discount/premium** A/-A 12129 Accrued interest 1213 Held for investment 12131 Treasury bills* A/-A 12132 Discount/premium** A/-A 12139 Accrued interest 1214 Treasury bills purchased under repurchase agreements 12141 Treasury bills purchased under repurchase agreements 12149 Accrued interest 122 Other bills eligible for refinancing with Central Bank 1221 Other claims on Government 12211 Held for trading 12212 Available for sale 122121 Principal* A/-A 122122 Discount/premium** A/-A 122129 Accrued Interest 12213 Held for investment 122131 Principal* A/-A 122132 Discount/premium** A/-A 122139 Accrued Interest 1222 Claims on Central Bank 12221 Held for trading 12222 Available for sale 122221 Principal* A/-A 122222 Discount/premium** A/-A 122229 Accrued Interest 12223 Held for investment 122231 Principal* A/-A 122232 Discount/premium** A/-A 122239 Accrued Interest 1223 Claims on banks 12231 Held for trading 12232 Available for sale 122321 Principal* A/-A 122322 Discount/premium** A/-A 122329 Accrued Interest 12233 Held for investment 122331 Principal* A/-A 122332 Discount/premium** A/-A 122339 Accrued Interest 1224 Bills purchased under repurchase agreements 12241 Bills purchased under repurchase agreements 12249 Accrued interest -A 128 Provisions for depreciation of eligible bills for refinancing with Central Bank -A 1281 Provisions for depreciation of treasury bills -A 1282 Provisions for depreciation of other bills

21 13 Current accounts with banks, credit institutions and other financial inst 131 Current accounts with resident banks, credit institutions and other financial inst 1311 Current accounts with resident banks, credit institutions and other financial instit 13111 Current accounts with banks 13112 Current accounts with credit institutions and other financial institutions 1319 Accrued interest 13191 Accrued interest for banks 13192 Accrued interest for credit institutions and other financial institutions 132 Current Accounts with non-resident banks, credit institutions and other financial instit 1321 Current Accounts with non-resident banks, credit institutions and other financial instit 1329 Accrued interest 137 Past due current accounts with banks, credit institutions and other financial institutions 1371 Past due current accounts with resident banks, credit institutions and other financial instit 13711 Past due current accounts with banks 13712 Past due current accounts with financial institutions 1372 Past due current accounts with non resident banks, credit institutions and other fin. Instit. 14 Deposits with banks, credit institutions and other financial institutions 141 Deposits with resident banks, credit institutions and other financial institutions 1411 Demand deposits 14111 Demand deposits with banks 14112 Demand deposits with credit institutions and other financial institutions 1412 Time Deposits 14121 Time deposits with banks 14122 Time deposits with credit institutions and other financial institutions 1419 Accrued interest 14191 Accrued interest for demand deposits with banks 14192 Accrued interest for demand deposits with credit institutions and other fin. Instit. 14193 Accrued interest for time deposits with banks 14194 Accrued interest for time deposits with credit institutions and other fin. Instit. 142 Deposits with non resident banks, credit institucions and other financial institutions 1421 Demand deposits 1422 Time deposits 1429 Accrued interest 15 Loans to banks, credit institutions and other financial institutions. 151 Loans to resident banks, credit institutions and other financial institutions 1511 Non-term loans granted to banks, credit institutions and other financial institutions 15111 Loans granted to banks 15112 Loans grated to credit institutions and other financial institutions 1512 Term loans granted to banks, credit institutions and other financial institutions 15121 Loans granted to banks 15122 Loans granted to credit institutions and other financial institutions 1513 Financial loans granted to banks, credit institutions and other financial institutions 15131 Loans granted to banks 15132 Loans granted to credit institutions and other financial institutions 1519 Accrued interest 15191 Accrued interest for non-term loans granted to banks 15192 Accrued interest for non-term loans granted to credit institutions and other fin. Instit. 15193 Accrued interest for term loans granted to banks 15194 Accrued interest for term loans granted to credit institutions and other fin. Instit. 15195 Accrued interest for financial loans granted to banks 15196 Accrued interest for financial loans granted to credit institutions and other fin. Instit. 152 Loans granted to non resident banks, credit institutions and other financial institutions 1521 Non-term loans granted to non resident banks, credit institutions and other fin. Instit. 1522 Term loans granted to non resident banks, credit institutions and other fin. Instit. 1523 Financial loans granted to non resident banks, credit institutions and other fin. Instit. 1529 Accrued interest 153 Commercial paper and money received under repurchase agreement 1531 Commercial paper and money received under non-term repurchase agreement 1532 Commercial paper and money received under term repurchase agreement 1539 Accrued interests 15391 Accrued interest for commercial paper and money received under non-term repurchase agreement 15392 Accrued interest for commercial paper and money received under term repurchase agreement 157 Past due loans to banks, credit institutions and other financial institutions 1571 Past due loans to resident banks, credit institutions and other financial institutions 15711 Past due loans to banks 15712 Past due loans to credit institutions and other financial institutions 1572 Past due loans to non resident banks, credit institutions and other financial institutions 1573 Past due commercial paper and money received under repurchase agreements 15731 Past due commercial paper and money received under repurchase agreements with banks 15732 Past due commercial paper and money received under repurchase agreement with credit institutions and financial institutions 18 Other accounts with banks, credit institutions and other financial institutions 182 Guarantee accounts 1821 Guarantee paid to banks 1822 Accrued interest 183 Escrow accounts 1831 Amounts deposited in an escrow account at a bank 1832 Accrued interest

22 186 Other accounts with banks, credit institutions and other financial institutions 1861 Other accounts with banks 1862 Other accounts with credit institutions and financial institutions 1869 Accrued interest 18691 Accrued interest for other accounts with banks 18692 Accrued interest for other accounts with credit institutions and financial institutions 187 Past due other accounts with banks, credit institutions and other financial institutions 1871 Past due other accounts with banks 1872 Past due other accounts with credit institutions and other financial institutions 19 Doubtful receivable accounts with banks, credit institutions and other financial institutions 191 Doubtful current account with banks, credit institutions and other financial institutions 1911 Doubtful current accounts with banks 1912 Doubtful current account with credit institutions and other financial institutions 192 Doubtful deposits with banks credit institutions and other financial institutions 1921 Doubtful deposits with banks 1922 Doubtful deposits with credit institutions and other financial institutions 193 Doubtful loans with banks credit institutions and other financial institutions 1931 Doubtful loans with banks 1932 Doubtful loans with credit institutions and other financial institutions 197 Other doubtful accounts with banks credit institutions and other financial institutions 1971 Other doubtful accounts with banks 1972 Other doubtful accounts with credit institutions and other financial institutions -A 198 Provisions on doubtful receivables from banks, credit institutions and other financial institutions -A 1981 Provisions on doubtful receivable accounts from banks -A 1982 Provisions on doubtful receivable accounts from credit institutions and other fin. Instit. 2 OPERATIONS WITH CUSTOMERS 20 Standard loans and advances to customers 201 Short term loans 2011 Individuals 2012 Private commercial and industrial entities 2013 Public commercial and industrial entities 2014 Bank personnel 2017 Other customers 2019 Accrued interest 20191 Accrued interest for individuals 20192 Accrued interest for private commercial and industrial entities 20193 Accrued interest for public commercial and industrial entities 20194 Accrued interest for bank personnel 20197 Accrued interest for other customers 202 Medium term loans 2021 Individuals 2022 Private commercial and industrial entities 2023 Public commercial and industrial entities 2024 Bank personnel 2027 Other customers 2029 Accrued interest 20291 Accrued interest for individuals 20292 Accrued interest for private commercial and industrial entities 20293 Accrued interest for public commercial and industrial entities 20294 Accrued interest for bank personnel 20297 Accrued interest for other customers 203 Long term loans 2031 Individuals 2032 Private commercial and industrial entities 2033 Public commercial and industrial entities 2034 Bank personnel 2037 Other customers 2039 Accrued interest 20391 Accrued interest for individuals 20392 Accrued interest for private commercial and industrial entities 20393 Accrued interest for public commercial and industrial entities 20394 Accrued interest for bank personnel 20397 Accrued interest for other customers 204 Real estate loans 2041 Individuals 2042 Private commercial and industrial entities 2043 Public commercial and industrial entities 2044 Bank personnel 2047 Other customers 2049 Accrued interest 20491 Accrued interest for individuals 20492 Accrued interest for private commercial and industrial entities 20493 Accrued interest for public commercial and industrial entities 20494 Accrued interest for bank personnel 20497 Accrued interest for other customers 205 Finance lease contracts 2051 Individuals 2052 Private commercial and industrial entities 2053 Public commercial and industrial entities 2054 Bank personnel 2057 Other customers 2059 Accrued interest 20591 Accrued interest for individuals 20592 Accrued interest for private commercial and industrial entities 20593 Accrued interest for public commercial and industrial entities 20594 Accrued interest for bank personnel 20597 Accrued interest for other customers

23 21 Past due standard loans and advances to customers 211 Short term loans 2111 Individuals 2112 Private commercial and industrial entities 2113 Public commercial and industrial entities 2114 Bank personnel 2117 Other customers 2119 Accrued interest 21191 Accrued interest for individuals 21192 Accrued interest for private commercial and industrial entities 21193 Accrued interest for public commercial and industrial entities 21194 Accrued interest for bank personnel 21197 Accrued interest for other customers 212 Medium term loans 2121 Individuals 2122 Private commercial and industrial entities 2123 Public commercial and industrial entities 2124 Bank personnel 2127 Other customers 2129 Accrued interest 21291 Accrued interest for individuals 21292 Accrued interest for private commercial and industrial entities 21293 Accrued interest for public commercial and industrial entities 21294 Accrued interest for bank personnel 21297 Accrued interest for other customers 213 Long term loans 2131 Individuals 2132 Private commercial and industrial entities 2133 Public commercial and industrial entities 2134 Bank personnel 2137 Other customers 2139 Accrued interest 21391 Accrued interest for individuals 21392 Accrued interest for private commercial and industrial entities 21393 Accrued interest for public commercial and industrial entities 21394 Accrued interest for bank personnel 21397 Accrued interest for other customers 214 Real estate loans 2141 Individuals 2142 Private commercial and industrial entities 2143 Public commercial and industrial entities 2144 Bank personnel 2147 Other customers 2149 Accrued interest 21491 Accrued interest for individuals 21492 Accrued interest for private commercial and industrial entities 21493 Accrued interest for public commercial and industrial entities 21494 Accrued interest for bank personnel 21497 Accrued interest for other customers 215 Finance lease contracts 2151 Individuals 2152 Private commercial and industrial entities 2153 Public commercial and industrial entities 2154 Bank personnel 2157 Other customers 2159 Accrued interest 21591 Accrued interest for individuals 21592 Accrued interest for private commercial and industrial entities 21593 Accrued interest for public commercial and industrial entities 21594 Accrued interest for bank personnel 21597 Accrued interest for other customers 22 Special mention loans 221 Short term loans 2211 Individuals 2212 Private commercial and industrial entities 2213 Public commercial and industrial entities 2214 Bank personnel 2217 Other customers 2219 Accrued interest 22191 Accrued interest for individuals 22192 Accrued interest for private commercial and industrial entities 22193 Accrued interest for public commercial and industrial entities 22194 Accrued interest for bank personnel 22197 Accrued interest for other customers

24 222 Medium term loans 2221 Individuals 2222 Private commercial and industrial entities 2223 Public commercial and industrial entities 2224 Bank personnel 2227 Other customers 2229 Accrued interest 22291 Accrued interest for individuals 22292 Accrued interest for private commercial and industrial entities 22293 Accrued interest for public commercial and industrial entities 22294 Accrued interest for bank personnel 22297 Accrued interest for other customers 223 Long term loans 2231 Individuals 2232 Private commercial and industrial entities 2233 Public commercial and industrial entities 2234 Bank personnel 2237 Other customers 2239 Accrued interest 22391 Accrued interest for individuals 22392 Accrued interest for private commercial and industrial entities 22393 Accrued interest for public commercial and industrial entities 22394 Accrued interest for bank personnel 22397 Accrued interest for other customers 224 Real estate loans 2241 Individuals 2242 Private commercial and industrial entities 2243 Public commercial and industrial entities 2244 Bank personnel 2247 Other customers 2249 Accrued interest 22491 Accrued interest for individuals 22492 Accrued interest for private commercial and industrial entities 22493 Accrued interest for public commercial and industrial entities 22494 Accrued interest for bank personnel 22497 Accrued interest for other customers 225 Finance lease contracts 2251 Individuals 2252 Private commercial and industrial entities 2253 Public commercial and industrial entities 2254 Bank personnel 2257 Other customers 2259 Accrued interest 22591 Accrued interest for individuals 22592 Accrued interest for private commercial and industrial entities 22593 Accrued interest for public commercial and industrial entities 22594 Accrued interest for bank personnel 22597 Accrued interest for other customers 23 Substandard loans 231 Short term loans 2311 Individuals 2312 Private commercial and industrial entities 2313 Public commercial and industrial entities 2314 Bank personnel 2317 Other customers 2319 Accrued interest 23191 Accrued interest for individuals 23192 Accrued interest for private commercial and industrial entities 23193 Accrued interest for public commercial and industrial entities 23194 Accrued interest for bank personnel 23197 Accrued interest for other customers 232 Medium term loans 2321 Individuals 2322 Private commercial and industrial entities 2323 Public commercial and industrial entities 2324 Bank personnel 2327 Other customers 2329 Accrued interest 23291 Accrued interest for individuals 23292 Accrued interest for private commercial and industrial entities 23293 Accrued interest for public commercial and industrial entities 23294 Accrued interest for bank personnel 23297 Accrued interest for other customers 233 Long term loans 2331 Individuals 2332 Private commercial and industrial entities 2333 Public commercial and industrial entities 2334 Bank personnel 2337 Other customers 2339 Accrued interest 23391 Accrued interest for individuals 23392 Accrued interest for private commercial and industrial entities 23393 Accrued interest for public commercial and industrial entities 23394 Accrued interest for bank personnel 23397 Accrued interest for other customers

25 234 Real estate loans 2341 Individuals 2342 Private commercial and industrial entities 2343 Public commercial and industrial entities 2344 Bank personnel 2347 Other customers 2349 Accrued interest 23491 Accrued interest for individuals 23492 Accrued interest for private commercial and industrial entities 23493 Accrued interest for public commercial and industrial entities 23494 Accrued interest for bank personnel 23497 Accrued interest for other customers 235 Finance lease contracts 2351 Individuals 2352 Private commercial and industrial entities 2353 Public commercial and industrial entities 2354 Bank personnel 2357 Other customers 2359 Accrued interest 23591 Accrued interest for individuals 23592 Accrued interest for private commercial and industrial entities 23593 Accrued interest for public commercial and industrial entities 23594 Accrued interest for bank personnel 23597 Accrued interest for other customers 238 Provisions on substandard loans -A 2381 Principal -A 2389 Accrued interest 24 Doubtful loans 241 Short term loans 2411 Individuals 2412 Private commercial and industrial entities 2413 Public commercial and industrial entities 2414 Bank personnel 2417 Other customers 2419 Accrued interest 24191 Accrued interest for individuals 24192 Accrued interest for private commercial and industrial entities 24193 Accrued interest for public commercial and industrial entities 24194 Accrued interest for bank personnel 24197 Accrued interest for other customers 242 Medium term loans 2421 Individuals 2422 Private commercial and industrial entities 2423 Public commercial and industrial entities 2424 Bank personnel 2427 Other customers 2429 Accrued interest 24291 Accrued interest for individuals 24292 Accrued interest for private commercial and industrial entities 24293 Accrued interest for public commercial and industrial entities 24294 Accrued interest for bank personnel 24297 Accrued interest for other customers 243 Long term loans 2431 Individuals 2432 Private commercial and industrial entities 2433 Public commercial and industrial entities 2434 Bank personnel 2437 Other customers 2439 Accrued interest 24391 Accrued interest for individuals 24392 Accrued interest for private commercial and industrial entities 24393 Accrued interest for public commercial and industrial entities 24394 Accrued interest for bank personnel 24397 Accrued interest for other customers 244 Real estate loans 2441 Individuals 2442 Private commercial and industrial entities 2443 Public commercial and industrial entities 2444 Bank personnel 2447 Other customers 2449 Accrued interest 24491 Accrued interest for individuals 24492 Accrued interest for private commercial and industrial entities 24493 Accrued interest for public commercial and industrial entities 24494 Accrued interest for bank personnel 24497 Accrued interest for other customers

26 245 Finance lease contracts 2451 Individuals 2452 Private commercial and industrial entities 2453 Public commercial and industrial entities 2454 Bank personnel 2457 Other customers 2459 Accrued interest 24591 Accrued interest for individuals 24592 Accrued interest for private commercial and industrial entities 24593 Accrued interest for public commercial and industrial entities 24594 Accrued interest for bank personnel 24597 Accrued interest for other customers 248 Provisions on doubtful loans -A 2481 Principal -A 2489 Accrued Interest 25 Lost loans 251 Short term loans 2511 Individuals 2512 Private commercial and industrial entities 2513 Public commercial and industrial entities 2514 Bank personnel 2517 Other customers 2519 Accrued interest 25191 Accrued interest for individuals 25192 Accrued interest for private commercial and industrial entities 25193 Accrued interest for public commercial and industrial entities 25194 Accrued interest for bank personnel 25197 Accrued interest for other customers 252 Medium term loans 2521 Individuals 2522 Private commercial and industrial entities 2523 Public commercial and industrial entities 2524 Bank personnel 2527 Other customers 2529 Accrued interest 25291 Accrued interest for individuals 25292 Accrued interest for private commercial and industrial entities 25293 Accrued interest for public commercial and industrial entities 25294 Accrued interest for bank personnel 25297 Accrued interest for other customers 253 Long term loans 2531 Individuals 2532 Private commercial and industrial entities 2533 Public commercial and industrial entities 2534 Bank personnel 2537 Other customers 2539 Accrued interest 25391 Accrued interest for individuals 25392 Accrued interest for private commercial and industrial entities 25393 Accrued interest for public commercial and industrial entities 25394 Accrued interest for bank personnel 25397 Accrued interest for other customers 254 Real estate loans 2541 Individuals 2542 Private commercial and industrial entities 2543 Public commercial and industrial entities 2544 Bank personnel 2547 Other customers 2549 Accrued interest 25491 Accrued interest for individuals 25492 Accrued interest for private commercial and industrial entities 25493 Accrued interest for public commercial and industrial entities 25494 Accrued interest for bank personnel 25497 Accrued interest for other customers 255 Finance lease contracts 2551 Individuals 2552 Private commercial and industrial entities 2553 Public commercial and industrial entities 2554 Bank personnel 2557 Other customers 2559 Accrued interest 25591 Accrued interest for individuals 25592 Accrued interest for private commercial and industrial entities 25593 Accrued interest for public commercial and industrial entities 25594 Accrued interest for bank personnel 25597 Accrued interest for other customers 258 Provisions on lost loans -A 2581 Principal -A 2589 Accrued Interest

27 26 Albanian Government and public administrations 261 Current accounts 2611 Central government 2612 Regional government 2613 Local government 2617 Other public administrations 2619 Accrued interest 26191 Accrued interest for central government 26192 Accrued interest for local government 26193 Accrued interest for regional government 26197 Accrued interest for other public administrations 262 Loans to Albanian Government and public administrations 2621 Central government 2622 Regional government 2623 Local government 2627 Other public administrations 2629 Accrued interest 26291 Accrued interest for central government 26292 Accrued interest for local government 26293 Accrued interest for regional government 26297 Accrued interest for other public administrations 266 Doubtful receivable accounts with government and other public administrations 2661 Doubtful receivable accounts for central government 2662 Doubtful receivable accounts for regional government 2663 Doubtful receivable accounts for local government 2667 Doubtful receivable accounts for other public administrations 267 Past due accounts with government and other public administrations 2671 Past due accounts with central government 2672 Past due accounts with regional government 2673 Past due accounts with local government 2677 Past due accounts with other public administrations -A 268 Provisions on doubtful receivables with government and other public administrations 269 Other accounts with government and other public administrations 2691 Central government 2692 Regional government 2693 Local government 2697 Others public administrations 27 Customer current accounts 271 Current accounts 2711 Individuals 2712 Private commercial and industrial entities 2713 Public commercial and industrial entities 2714 Bank personnel 2717 Other customers 2719 Accrued interest 27191 Accrued interest for individuals 27192 Accrued interest for private commercial and industrial entities 27193 Accrued interest for public commercial and industrial entities 27194 Accrued interest for bank personnel 27197 Accrued interest for other customers 277 Past due debtor customer current account 2771 Individuals 2772 Private commercial and industrial entities 2773 Public commercial and industrial entities 2774 Bank personnel 2777 Other customers 2779 Accrued interest 27791 Accrued interest for individuals 27792 Accrued interest for private commercial and industrial entities 27793 Accrued interest for public commercial and industrial entities 27794 Accrued interest for bank personnel 27797 Accrued interest for other customers 28 Other customer accounts 286 Other customer accounts 2861 Individuals 2862 Private commercial and industrial entities 2863 Public commercial and industrial entities 2864 Bank personnel 2867 Other customers 2869 Accrued interest 28691 Accrued interest for individuals 28692 Accrued interest for private commercial and industrial entities 28693 Accrued interest for public commercial and industrial entities 28694 Accrued interest for bank personnel 28697 Accrued interest for other customers

28 288 Past due other customer accounts 2881 Individuals 2882 Private commercial and industrial entities 2883 Public commercial and industrial entities 2884 Bank personnel 2887 Other customers 2889 Accrued interest 28891 Accrued interest for individuals 28892 Accrued interest for private commercial and industrial entities 28893 Accrued interest for public commercial and industrial entities 28894 Accrued interest for bank personnel 28897 Accrued interest for other customers 29 Doubtful receivables with customers other than loans 291 Doubtful customer current accounts 297 Other doubtful customer accounts -A 298 Provisions on doubtful receivables with customers other than loans 3 SECURITIES TRANSACTIONS 31 Fixed income securities 311 Trading securities 312 Securities available for sale 3121 Securities available for sale A/-A 3122 Discounts premiums -A 3128 Provisions for depreciation A/-A 3129 Accrued interest income 313 Investment securities 3131 Investment securities A/-A 3132 Discounts/premiums -A 3138 Provisions for depreciation A/-A 3139 Accrued interest income 32 Variable income securities 321 Trading securities 322 Securities available for sale 3221 Securities available for sale -A 3222 Provisions for depreciation 34 Securities purchased and sold under repurchase agreement 341 Securities purchased under repurchase agreement 3411 Securities purchased under repurchase agreement 3419 Accrued interest 35 Collateral on securities transactions 351 Collateral paid for securities borrowed 36 Premiums on financial instruments 361 Received 362 Financial derivatives 363 Quotas/shares of investment funds 4 OTHER ASSETS AND LIABILITIES 41 Other assets 411 Sundry debtors 412 Inventories 4121 Precious metals 4122 Goods and supplies 4123 Land, building and other assets acquired through a legal process 4127 Other inventories -A 418 Provisions for depreciation of other assets 419 Accrued income and prepaid expenses 43 Agent transactions 431 Social security 432 Unemployment fund 433 Customs 434 Fiscal administration 437 Other agent transactions 44 Inter - office accounts 45 Suspense and position accounts 451 Suspense accounts 452 Position accounts 46 Value added tax 5 FIXED ASSETS AND PERMANENT RESOURCES 51 Participating interest 52 Affiliates 53 Fixed assets 531 Intangibles assets 5371 Amortisation of intangible assets TOTAL

29 Code LIABILITIES Albanian Lek Foreign currency TOTAL (in monetary units) Resident Non resident Resident Non resident 1 TREASURY OPERATIONS AND INTERBANK TRANSACTIONS 112 Central Bank 1121 Current accounts 11211 Current accounts 11219 Accrued interest 1125 Deposits received from Central Bank 11251 Demand deposits received from Central Bank 11252 Term deposits received from Central Bank 11259 Accrued interest 112591 Accrued interest for demand deposits received from Central Bank 112592 Accrued interest for term deposits received from Central Bank 1126 Borrowings from Central Bank 11261 Borrowings from Central Bank non refinanced by an international financial institution 11262 Borrowings from Central Bank refinanced by an international financial institution 11269 Accrued interest 112691 Accrued interest for borrowings from Central Bank non refinanced by an international financial institution 112692 Accrued interest for borrowings from Central Bank refinanced by an international financial institution 1128 Other accounts with Central Bank 12 Treasury bills and other bills eligible for refinancing with Central Bank 1215 Treasury bills sold under a repurchase agreements 12151 Treasury bills sold under a repurchase agreements 12159 Accrued interest 1225 Bills sold under a repurchase agreement*** 12251 Bills sold under a repurchase agreement*** 12259 Accrued interest 13 Current accounts with banks, credit institutions and other financial institutions 131 Current accounts with resident banks, credit institutions and other financial institutions 1311 Current accounts with resident banks 1312 Current accounts with resident credit institutions and other financial institutions 1319 Accrued interest 13191 Accrued interest for current accounts with resident banks 13192 Accrued interest for current accounts with resident credit institutions and other financial institutions 132 Current accounts with non resident banks, credit institutions and other financial institutions 1321 Current accounts with non resident banks, credit institutions and other financial institutions 1329 Accrued interest 16 Deposits from banks, credit institutions and other financial institutions 161 Deposits from resident banks, credit institutions and other financial institutions 1611 Demand deposits 16111 From resident banks 16112 From resident credit institutions and other financial institutions 1612 Term deposits 16121 From resident banks 16122 From resident credit institutions and other financial institutions 1619 Accrued interest 16191 Accrued interest for demand deposits from resident banks 16192 Accrued interest for demand deposits from resident credit institutions and other financial institutions 16193 Accrued interest for term deposits from resident banks 16194 Accrued interest for term deposits from resident credit institutions and other financial institutions 162 Deposits from non resident banks, credit institutions and other financial institutions 1621 Demand deposits 1622 Term deposits 1629 Accrued interest 17 Borrowing from banks, credit institutions and other financial institutions 171 Borrowing from resident banks, credit institutions and other financial institutions 1711 Demand borrowing from resident banks, credit institutions and other financial institutions 17111 From resident banks 17112 From resident credit institutions and other financial institutions 1712 Term borrowing from resident banks, credit institutions and other financial institutions 17121 From resident banks 17122 From resident credit institutions and other financial institutions 1713 Financial borrowing from resident banks, credit institutions and other financial institutions 17131 From resident banks 17132 From resident credit institutions and other financial institutions 1719 Accrued interest 17191 Accrued interest for demand borrowing from banks 17192 Accrued interest for demand borrowing from credit institutions and other financial institutions 17193 Accrued interest for term borrowing from banks 17194 Accrued interest for term borrowing from credit institutions and other financial institutions 17195 Accrued interest for financial borrowing from banks 17196 Accrued interest for financial borrowing from credit institutions and other financial institutions 172 Borrowing from non resident banks, credit institutions and other financial institutions 1721 Demand borrowing from non resident banks, credit institutions and other financial institutions 1722 Term borrowing from non resident banks, credit institutions and other financial institutions 1723 Financial borrowing from non resident banks, credit institutions and other financial institutions 1729 Accrued interest 17291 Accrued interest for demand borrowing from non resident banks, credit institutions and other financial institutions 17292 Accrued interest for term borrowing from non resident banks, credit institutions and other financial institutions 17293 Accrued interest for financial borrowing from non resident banks, credit institutions and other financial institutions 173 Commercial paper and remmitances delivered under a repurchase agreement 1731 Commercial paper and remmitances delivered under an overnight repurchase agreement 1732 Commercial paper and remmitances delivered under a term repurchase agreement 1739 Accrued interest 17391 Accrued interest for commercial paper and remmitances delivered under an overnight repurchase agreement 17392 Accrued interest for commercial paper and remmitances delivered under a term repurchase agreement

30 18 Other accounts with banks, credit institutions and other financial institutions 182 Guarantee accounts 1823 Guarantees received from banks 1829 Accrued interest 183 Escrow accounts 1833 Amounts received under an escrow account from a bank 1839 Accrued interest 186 Other accounts with banks, credit institutions and other financial institutions 1861 Other accounts with banks 1862 Other accounts with credit institutions and other financial institutions 2 OPERATIONS WITH CUSTOMERS 26 Albanian Government and public administrations 261 Current accounts with Albanian Government and public administrations 2611 Central government 2612 Regional government 2613 Local government 2617 Other public administrations 2619 Accrued interest 26191 Accrued interest for central government 26192 Accrued interest for local government 26193 Accrued interest for regional government 26194 Accrued interest for other public administrations 263 Demand deposits with Albanian Government and public administrations 2631 Central government 2632 Regional government 2633 Local government 2637 Other public administrations 2639 Accrued interest 26391 Accrued interest for central government 26392 Accrued interest for local government 26393 Accrued interest for regional government 26394 Accrued interest for others public administration 264 Term deposits with Albanian Government and public administrations 2641 Central government 2642 Regional government 2643 Local government 2647 Other public administrations 2649 Accrued interest 26491 Accrued interest for central government 26492 Accrued interest for local government 26493 Accrued interest for regional government 26494 Accrued interest for other public administrations 265 Borrowings from Albanian Government and public administrations 2651 Central government 2652 Regional government 2653 Local government 2657 Other public administrations 2659 Accrued interest 26591 Accrued interest for central government 26592 Accrued interest for local government 26593 Accrued interest for regional government 26594 Accrued interest for other public administrations 269 Doubtful other accounts with Albanian Government and public administrations 2691 Central government 2692 Regional government 2693 Local government 2697 Other public administrations 27 Customer current accounts and deposit liabilities 271 Current accounts 2711 Individuals 2712 Private commercial and industrial entities 2713 Public commercial and industrial entities 2714 Bank personnel 2717 Other customers 2719 Accrued interest 27191 Accrued interest for individuals 27192 Accrued interest for private commercial and industrial entities 27193 Accrued interest for public commercial and industrial entities 27194 Accrued interest for bank personnel 27197 Accrued interest for other customers 272 Demand deposit accounts 2721 Individuals 2722 Private commercial and industrial entities 2723 Public commercial and industrial entities 2724 Bank personnel 2727 Other customers 2729 Accrued interest 27291 Accrued interest for individuals 27292 Accrued interest for private commercial and industrial entities 27293 Accrued interest for public commercial and industrial entities 27294 Accrued interest for bank personnel 27297 Accrued interest for other customers

31 273 Term deposits accounts 2731 Individuals 2732 Private commercial and industrial entities 2733 Public commercial and industrial entities 2734 Bank personnel 2737 Other customers 2739 Accrued interest 27391 Accrued interest for individuals 27392 Accrued interest for private commercial and industrial entities 27393 Accrued interest for public commercial and industrial entities 27394 Accrued interest for bank personnel 27397 Accrued interest for other customers 274 Certificates of deposits 2741 Nominative certificates of deposits 27411 Individuals 27412 Private commercial and industrial entities 27413 Public commercial and industrial entities 27414 Bank personnel 27415 Other customers 27419 Accrued interest 274191 Accrued interest for individuals 274192 Accrued interest for private commercial and industrial entities 274193 Accrued interest for public commercial and industrial entities 274194 Accrued interest for bank personnel 274197 Accrued interest for other customers 2742 Bearer certificates of deposits 27421 Principal 27429 Accrued interest 28 Other customer accounts 281 Check coverage account 2811 Individuals 2812 Private commercial and industrial entities 2813 Public commercial and industrial entities 2814 Bank personnel 2815 Other customers 282 Guarantee accounts 2821 Individuals 2822 Private commercial and industrial entities 2823 Public commercial and industrial entities 2824 Bank personnel 2825 Other customers 283 Escrow accounts 2831 Individuals 2832 Private commercial and industrial entities 2833 Public commercial and industrial entities 2834 Bank personnel 2835 Other customers 284 Letter of credit coverage account 285 Factoring accounts 286 Other customer accounts 3 SECURITIES TRANSACTIONS 33 Debts represented by securities 331 Debts represented by securities 3311 Assets from non residents 3312 Assets from privat and commercial entities 3313 Assets from public commercial and financial entities 3314 Assets from financial institutions 3315 Assets from other residents sectors 339 Accrued interest 3391 Accrued interest for assets from non residents 3392 Accrued interest for assets from privat and commercial entities 3393 Accrued interest for assets from public commercial and financial entities 3394 Accrued interest for assets from financial institutions 3395 Accrued interest for assets from other resident sector 34 Securities purchased and sold under repurchase agreement 342 Securities sold under repurchase agreement 3421 Securities sold under repurchase agreement 34211 Securities sold under repurchase agreement from privat industrial and commercial entities 34212 Securities sold under repurchase agreement from public industrial and commercial entities 34213 Securities sold under repurchase agreement from financial institutions 3429 Accrued interest 34291 Accrued interest from securities sold under repo from privat industrial and commercial entities 34292 Accrued interest from securities sold under repo from public industrial and commercial entities 34293 Accrued interest from securities sold under repo from financial institutions 35 Collateral on securities transactions 352 Collateral received for securities lent 36 Premiums on financial instruments 362 Premiums on financial instruments paid 364 Financial derivatives 365 Quotas/shares of investment funds

32 4 OTHER ASSETS AND LIABILITIES 42 OTHER LIABILITIES 421 Sundry creditors 4211 Suppliers 4212 Guarantee deposits received 4213 Taxes payable 4214 Dividends payable 4217 Other creditors 429 Accrued expenses and deferred income 43 Agent transactions 431 Social security 432 Unemployment fund 433 Customs 434 Fiscal administration 437 Other agent transactions 44 Inter - office accounts 45 Suspense and position accounts 451 Suspense accounts 452 Position accounts 46 Value added tax 5 FIXED ASSETS AND PERMANENT RESOURCES 54 Grants and public funding 55 Provisions 551 Provisions for risks and expenses 5511 Provisions for possible losses on commitments given 5512 Provisions for penalties 5513 Provisions for statistical risk on standard and special mention loans 5514 Other provisions 558 Other specific provisions 56 Subordinated debt 561 Subordinated debt 5611 Subordinated debt with less than 5 years maturity 56111 Subordinated debt with less than 5 years maturity with banks 56112 Subordinated debt with less than 5 years maturity with non financial institutions 56113 Subordinated debt with less than 5 years maturity with financial institutions 56114 Subordinated debt with less than 5 years maturity with other resident sectors 5612 Subordinated debt with more than 5 years maturity 56121 Subordinated debt with more than 5 years maturity with banks 56122 Subordinated debt with more than 5 years maturity with non financial institutions 56123 Subordinated debt with more than 5 years maturity with financial institutions 56124 Subordinated debt with more than 5 years maturity with other resident sectors 569 Accrued interest 5691 Accrued interest for subordinated debt for less than 5 years: 56911 Accrued interest for subordinated debt with less than 5 years maturity with banks 56912 Accrued interest for subordinated debt with less than 5 years maturity with non financial institutions 56913 Accrued interest for subordinated debt with less than 5 years maturity with financial institutions 56914 Accrued interest for subordinated debt with less than 5 years maturity with other resident sectors 5692 Accrued interest for subordinated debt for more than 5 years: 56921 Accrued interest for subordinated debt with more than 5 years maturity with banks 56922 Accrued interest for subordinated debt with more than 5 years maturity with non financial institutions 56923 Accrued interest for subordinated debt with more than 5 years maturity with financial institutions 56924 Accrued interest for subordinated debt with more than 5 years maturity with other resident sectors 57 Shareholder's equity 571 Paid in capital 572 Share premiums 573 Reserves 574 Difference of revaluation 577 Retained earning (loss) 578 Current year profit (loss) 579 Minority interest TOTAL

• to be included the minimum granted capital

33 Form 2: Profit and loss account on consolidated basis Code PROFIT AND LOSS ACCOUNT (in monetary units) Albanian Lek Foreign currency TOTAL 60 BANKING OPERATING EXPENSES 601 Interest expenses 6011 On treasury operations and interbank transactions 6012 On transactions with customers 6013 On debts represented by securities 6014 On subordinated debts 6015 On securities sold under REPOS 6017 Other 602 Losses on securities transactions and other financial institutions 6021 Losses on treasury bills and other bills eligible for refinancing with Central Bank 60211 Losses on trading treasury bills 60212 Losses on treasury bills available for sale 602121 Losses on treasury bills available for sale 602122 Amortisation of premiums of treasury bills available for sale 602123 Expenses for depreciation of treasury bills available for sale 60213 Losses on treasury bills for investment 602131 Losses on treasury bills for investment 602132 Amortisation of premiums of treasury bills for investment 602133 Expenses for depreciation of treasury bills for investment 6022 Losses on operations with other securities 60221 Losses on other securities held for trading 60222 Losses on other securities available for sale 602221 Losses on other securities available for sale 602222 Amortisation of premiums of other securities available for sale 602223 Expenses for depreciation for other securities available for sale 60223 Losses on other securities held for investment 602231 Losses on other securites held for investment 602232 Amortisation of premiums of other securities held for investment 602232 Expenses for depreciation of other securities held for investment 6027 Other expenses on financial operations 603 Commission expenses 6031 Commission expenses from treasury operations and interbank transactions 6032 Commission expenses related to transactions with customers 6033 Commission expenses on debts represented by securities 6034 Commission expenses on subordinated debts 6035 Commission expenses on securities sold under repurchase agreement 6036 Commissions on banking services 6037 Other commissions 604 Expenses from leasing operations 605 Other banking operating expenses 606 Losses on FX operations 61 Personnel costs 62 Taxes other than income taxes 63 External services expenses 64 Amortization and provisions for depreciation of fixed assets 641 Amortisation charges 648 Provision charges for depreciation of fixed assets 65 Losses on unrecoverable receivables and charges for provisions 651 Charges for statistical provisions on standard and special mention loans 6511 Standard 6512 Special mention 652 Charges for provisions on substandard, doubtful and lost loans 6523 Substandard 6524 Doubtful 6525 Lost 653 Charges for provisions on treasury bills and other securities eligible for refinancing with Central Bank 654 Charges for provisions on securities other than treasury bills 655 Charges for provisions on participating interest and affiliates securities 656 Losses on unrecoverable receivables 657 Other charges for provisions 66 Extraordinary expenses 67 Income tax 69 Current year profit Minority Interest TOTAL EXPENSES

34 70 BANKING OPERATION INCOME 701 Interest income 7011 From treasury operations and interbank transactions 7012 From customer operations 7015 On securities purchased under resale agreements 7017 Other 702 Income from operations with securities and other financial operations 7021 Income on treasury bills 70211 Income on treasury bills held for trading 70212 Income on treasury bills available for sale 702121 Gains on sale of treasury bills available for sale 702122 Interest income 702123 Amortisation of discounts of treasury bills available for sale 70213 Income on treasury bills held for investment 702131 Gains on sale of treasury bills held for investment 702132 Interest income 702133 Amortisation of discounts of treasury bills held for investment 7022 Income from operations with other securities 70221 Income on other securities held for trading 70222 Income on other securities available for sale 702221 Gains on sale of other securities available for sale 702222 Interest income 702223 Dividends 702224 Amortisation of discount on other securities available for sale 70223 Income on other securities held for investment 702231 Gains on sale of other securities held for investment 702232 Interest income 702233 Dividends 702234 Amostisation of discount of other securities held for investment 7023 On participating interest and affiliates 7027 Other 703 Commission income 7031 From treasury operations and interbank transactions 7032 From operations with customers 7033 From debts represented by securities 7034 From subordianted debts 7035 From securities purchased under repurchase agreements 7036 Commissions on banking services 7037 Other commissions 704 Income from leasing operations 705 Other banking operations income 706 Profit on FX operations 74 Reversals of provisions for depreciation of fixed assets 75 Reversals of provisions for depreciation of receivables 751 Statistical provisions on standard and special mention loans 7511 Standard 7512 Special mention 752 Substandard, doubtful and lost loans 7523 Substandard 7524 Doubtful 7525 Lost 753 Reversals of provisions on treasury bills and other securities eligible for refinancing with the Central Bank 754 Reversals of provisions for securities other than treasury bills 755 Reversals of provisions for participating interest and affiliates securities 757 Other reversals of provisions 76 Extraordinary income 761 Repayment of loans already recorded as lost loans 762 Income on repayment of lost loans by a third party 763 Other extraordinary income 79 Current year loss Minority Interest TOTAL INCOME

35 Form 3: Profit and loss account by foreign currencies on consolidated basis PROFIT AND LOSS ACCOUNT Foreign currency TOTAL Code (in monetary units) TOTAL From this: Albanian Lek USD EUR Other Expenses 6011 On treasury operations and interbank transactions 6012 On transactions with customers 6013 On debts represented by securities 6014 On subordinated debts 6015 On securities sold under REPOS 6017 Other Income 7011 From treasury operations and interbank transactions 7012 From customer operations 7015 On securities purchased under resale agreements 7017 Other 70211 Income on treasury bills held for trading 702122 Interest income on treasury bills available for sale 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 702232 Interest income on other securities held for investment 7023 Income on participating interest and affiliates

36 Form 4: Off balance sheet items on consolidated basis OFF BALANCE SHEET ITEMS Code TOTAL (in monetary units) Resident Non resident Resident Non resident 90 FINANCING COMMITMENTS 901 Commitments given 9011 In favour of credit institutions 9012 In favour of customers 902 Commitments received 9021 Received from credit institutions 9022 Received from customers 91 GUARANTEES 911 Guarantees given 9111 In favour of credit institutions 9112 In favour of customers 912 Guarantees received 9121 Received from credit institutions 9122 Received from customers 92 COMMITMENTS ON SECURITIES 921 Securities to be delivered 922 Securities to be received 923 Securities received as a guarantee for credit or a refinancing 924 Securities given as a guarantee for credit or refinancing 925 Securities borrowed 926 Securities lent 93 FOREIGN CURRENCY TRANSACTIONS 931 Forward foreign currency purchased 932 Forward foreign currency sold 933 ALL receivable against sale of foreign currencies 934 ALL to be delivered against purchase of foreign currencies 935 Forward FX operations revaluation account 94 OTHER COMMITMENTS 941 Doubtful commitments 942 Other 95 COMMITMENTS ON FINANCIAL INSTRUMENTS 951 Received 952 Given TOTAL Albanian Lek Foreign currency

37 ANNEX 36

Reporting forms of capital requirement (COREP) on consolidated basis (referring to the Regulation “On capital adequacy ratio”) - (quarterly)

6 Amended upon the Decision of Supervisory Council, No. 37, dated 2.8.2023.

38 Form Kons CR SA Credit, counterparty, and non-DVP transaction settlement risk Exposure class ________________ Nominated ECAI ________________ 010 020 030 040 050 060 070 080 090 100 110=040-090+100 120 130 140 150 = 110 + 120 - 130 160 170 180 190 200=150-160- 0,8170-0,5180 210 220 230 240 250 260 010 Total exposures 011 Of which: SME exposures 012 Of which: SME exposures treated with supporting factors 013 014 020 Balance sheet items subject to credit risk 030 Off-balance sheet items subject to credit risk Exposures/transactions subject to counterparty risk 040 Securities funding transactions 050 060 Derivatives and long settlement transactions 070 080 090 0% 100 10% 110 20% 120 35% 130 50% 140 75% 150 85% 160 100% 170 125% 180 150% 190 200% 195 250% 200 1250% 210 Other risk weights 220 Look-through approach 230 Mandate-based approach 240 "Fall-back" approach 250 Breakdown by type of exposure (-) the adjusted amount of risk￾weighted exposures resulting from the SME supporting factor Of which: with a credit assessment by a nominated ECAI Of which: with a credit assessment derived from central government (-) Guarantees (-) Credit derivatives (-) Financial collateral: Simple Method (-) Other funded credit protection (-) Total outflows Total inflows (+) of which: (-) Volatility and maturity adjustments (-) Financial Collateral: adjusted value (Cvam) 0% Of which: related to counterparty credit risk Fully adjusted exposure value (E*) Breakdown of the fully adjusted exposure value of off-balance sheet items by conversion factors Original exposure pre conversion factors 50% Exposure net of value adjustments and provisions Risk weighted exposure amount, pre SME supporting factor Risk weighted exposure amount, after SME supporting factor Breakdown of total exposures according to the CIU method Breakdown of total exposures by weighting (-) Value adjustme nts and provision s associate d with the original exposure 20% Credit risk mitigation techniques with substitution effects on the exposure Unfunded Credit Protection: Adjusted Value (Ga) Funded credit protection Substitution of the exposure due to CRM Volatility adjustment to the exposure Net exposure after CRM substitution effects pre conversion factors 100% Credit risk mitigation techniques affecting the amount of the exposure: Funded credit protection. Financial Collateral Comprehensive Method Exposure value

39 Form Kons CR SEC SA Securitization Type of securitization: ________________ Nominated ECAI: ________________ Securitisation positions (-) Total outflows Adjusted value of unfunded credit protection (G*) (-) Total outflows Total inflows Risk weight =< 20% Risk weight

20% - 50% Risk weight 50% - 100% Risk weight 100% - 1250% Risk weight 1250% (W unknown) Risk weight 1250% (Other) 010 020 030 040 050 060 070=050-060 080 090 100 110 120 130 140 150 160 170 180 190 200=180-190 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 010 Total exposures 020 Securitization positions 030 Re-securitization positions 040 Originator: Total exposures 050 Securitization positions: Balance sheet items 060 Securitization positions: Off-balance sheet items and derivatives 070 Re-securitization positions 080 Investor: Total exposures 090 Securitization positions: Balance sheet items 0100 Securitization positions: Off-balance sheet items and derivatives 0110 Re-securitization positions 0120 Sponsor: Total exposures 0130 Securitization positions: Balance sheet items 0140 Securitization positions: Off-balance sheet items and derivatives 0150 Re-securitization positions The notional amount retained or repurchased of the credit protection Original exposure pre conversion factors (-) Unfunded Credit Protection: Adjusted Value (Ga) (-) Funded credit protection Memorandum items: total risk-weighted exposure amount corresponding to outflows from securitizations to other exposure classes (-) Exposure value that is deducted from the regulatory capital SEC-SA Approach Of which: synthetic securitization Exposure value Breakdown of exposures subject to risk weights, by risk weights Risk-weighted exposure amount for other cases (risk weight 1250%) Risk-weighted exposure amount SEC￾SA method Total risk￾weighted exposure amount Risk-weighted exposure amount before applying the risk weight cap (-) Reductions due to risk weight cap (-) Reductions due to capital requirement cap Total amount of securitized exposures originated Synthetic Securitization: Credit protection to the securitized exposures (-) Value adjustments and provisions Net value of exposures (after value adjustments and provisions) Adjustments of the exposure amount when the bank does not meet the requirements provided for in sub-chapter III of chapter V of the regulation (-)Specific credit risk adjustments on underlying exposures Credit risk mitigation techniques (CRM) with substitution effect on the exposure Substitution of exposures due to CRM Exposure value subject to risk weights (-) Non￾refundable purchase price discount Net exposure after substitution effect as a result of CRM, pre conversion factors (-) Credit risk mitigation techniques affecting exposure value: funded credit protection, under the financial collateral Fully adjusted exposure value (E*) of which: subject to a conversion factor of 0% Adjustments to the risk￾weighted exposure amount due to maturity mismatches (-) Funded credit protection (Cva)

40 Form Kons CR SEC ERBA Securitization Type of securitization: ________________ Nominated ECAI: ________________ Securitisation positions Adjusted value of unfunded credit protection (G*) (-) Total outflows Total inflows 010 020 030 040 050 060 070=050-060 080 090 100 110 120 130 140 150 160 170 180 190 200=180- 190 210 220 230 240 250 260 270 280 290 300 310 320 330 340 350 360 370 380 390 400 410 420 430 440 450 460 470 480 490 500 510 520 530 540 550 560 010 Total exposures 020 Securitization positions 030 Re-securitization positions 040 Originator: Total exposures 050 Securitization positions: Balance sheet items 060 Securitization positions: Off-balance sheet items and derivatives 070 Re-securitization positions 080 Investor: Total exposures 090 Securitization positions: Balance sheet items 0100 Securitization positions: Off-balance sheet items and derivatives 0110 Re-securitization positions 0120 Sponsor: Total exposures 0130 Securitization positions: Balance sheet items 0140 Securitization positions: Off-balance sheet items and derivatives 0150 Re-securitization positions 0160 0170 CQS 1 0180 CQS 2 0190 CQS 3 0200 All other CQS and unrated 0210 0220 CQS 1 0230 CQS 2 0240 CQS 3 0250 CQS 4 0260 CQS 5 0270 CQS 6 0280 CQS 7 0290 CQS 8 0300 CQS 9 0310 CQS 10 0320 CQS 11 0330 CQS 12 0340 CQS 13 0350 CQS 14 0360 CQS 15 0370 CQS 16 0380 CQS 17 0390 All other CQS and unrated Breakdown of exposures subject to risk weights by risk classes: short-term Breakdown of exposures subject to risk weights by risk classes: long-term CQS 13 CQS 14 CQS 15 CQS 16 CQS 17 All other CQS CQS 7 CQS 8 CQS 9 CQS 10 CQS 11 CQS 12 (-) Exposure value that is deducted from the regulatory capital Exposure value subject to risk weights Risk- weighted exposure amount Breakdown by the reason for applying the SEC-ERBA method CQS 1 CQS 2 CQS 3 All other CQS CQS 6 Positions according to article 109, paragraph 4 of the regulation Use of hierarchy of methods Short-term credit quality steps (CQS) Long-term credit quality steps (CQS) CQS 1 CQS 2 CQS 3 CQS 4 CQS 5 Total risk-weighted exposure amount Memorandum items: total risk-weighted exposure amount corresponding to outflows from securitizations to other exposure classes (-) Funded credit protection (Cva) (-) Total outflows The notional amount retained or repurchased of the credit protection Original exposure pre conversion factors (-) Unfunded Credit Protection: Adjusted Value (Ga) (-) Funded credit protection Substitution of exposures due to CRM of which: subject to a conversion factor of 0% Risk-weighted exposure amount Adjustments to the risk-weighted exposure amount due to maturity mismatches Adjustments of the exposure amount when the bank does not meet the requirements provided for in sub￾chapter III of chapter V of the regulation Risk- weighted exposure amount before applying the risk weight cap (-) Reductions due to risk weight cap (-) Reductions due to capital requirement cap Total amount of securitized exposures originated Synthetic Securitization: Credit protection to the securitized exposures (-) Value adjustments and provisions Net value of exposures (after value adjustments and provisions) Of which: synthetic securitizati on Auto loans, auto leasing and equipment leasing The option of applying the SEC- ERBA method Positions according to article 109, paragraph 2, letter "a" of the regulation Credit risk mitigation techniques (CRM) with substitution effect on the exposure Net exposure after substitution effect as a result of CRM, pre conversion factors (-) Credit risk mitigation techniques affecting exposure value: funded credit protection, under the financial collateral comprehensive method adjusted value Fully adjusted exposure value (E*) (-) Non￾refundable purchase price discount (-) Specific credit risk adjustments on underlying exposures Breakdown of exposures subject to risk weights, by risk weights Exposure value

41 Form Kons MKR SA TDI Position risk of debt securities Currency: ________________ Long Short Long Short 010 020 030 040 050 060 070 010 Traded debt instruments in trading book 011 General risk 012 Derivatives 013 Other assets and liabilities 020 Maturity based approach 030 Zone 1 040 0 ≤ 1 month 050 > 1 ≤ 3 months 060 > 3 ≤ 6 months 070 > 6 ≤ 12 months 080 Zone 2 090 > 1 ≤ 2 (1,9 for cupon of less than 3%) years 100 > 2 ≤ 3 (> 1,9 ≤ 2,8 for cupon of less than 3%) years 110 > 3 ≤ 4 (> 2,8 ≤ 3,6 for cupon of less than 3%) years 120 Zone 3 130 > 4 ≤ 5 (> 3,6 ≤ 4,3 for cupon of less than 3%) years 140 > 5 ≤ 7 (> 4,3 ≤ 5,7 for cupon of less than 3%) years 150 > 7 ≤ 10 (> 5,7 ≤ 7,3 for cupon of less than 3%) years 160 > 10 ≤ 15 (> 7,3 ≤ 9,3 for cupon of less than 3%) years 170 > 15 ≤ 20 (> 9,3 ≤ 10,6 for cupon of less than 3%) years 180 > 20 (> 10,6 ≤ 12,0 for cupon of less than 3%) years 190 (> 12,0 ≤ 20,0 for cupon of less than 3%) years 200 (> 20 for cupon of less than 3%) years 210 Duration-based approach 220 Zone 1 230 Zone 2 240 Zone 3 250 Specific risk 251 Capital requirement for unsecuritised debt instruments 260 Debt securities under the first category in Table 22, of the CAR Regulation 0.00 270 Debt securities under the second category in Table 22, of the CAR Regulation 280 With a residual maturity ≤ 6 months 0.25 290 With a residual maturity > 6 months and ≤ 24 months 1.00 300 With a residual maturity > 24 months 1.60 310 Debt securities under the third category in Table 22, of the CAR Regulation 8.00 320 Debt securities under the fourth category in Table 22, of the CAR Regulation 12.00 321 Rated n-th to default credit derivatives 325 Capital requirement for securitisation positions 326 Capital requirement for the correlation trading portfolio 330 340 Particular approach for position risk in CIU-s 350 Additional charge for options (non-delta risks) 360 Simple approach 370 Delta plus approach - additional charge for gamma risk 380 Delta plus approach - additional charge for vega risk 390 Positions All positions Net positions Capital requirement (in %) Capital requirements Risk weighted exposure Net positions subject to capital charge

42 Form Kons MKR SA EQU Position risk of equities Net positions subject to capital charge Long Short Long Short 010 020 030 040 050 060 070 010 Equities in trading book 020 General risk 8.00 021 Derivatives 022 Other assets and liabilities 030 Exchange traded stock index futures broadly diversified, subject to particular approach 040 Other equities than those defined in line 030 050 Specific risk 4.00 080 Particular approach for positions in CIU-s 090 Additional charge for options (non delta risks) 100 Simplified method 110 Delta plus approach - gamma risk 120 Delta plus approach - vega risk Positions Capital requirement (in %) Capital requirements Total risk weighted exposures All positions Net positions

43 Form Kons CR TB SETT Settlement risk Unsettled transactions at settlement price Price difference exposure due to unsettled transactions Capital requirements Total risk weighted exposure 010 020 030 040 010 Total unsettled transactions in the banking book 020 Transactions unsettled up to 4 days (0 %) 030 Transactions unsettled between 5 and 15 days (8%) 040 Transactions unsettled between 16 and 30 days (50%) 050 Transactions unsettled between 31 and 45 days (75%) 060 Transactions unsettled over 46 days and more (100%) 070 Total unsettled transactions in the trading book 080 Transactions unsettled up to 4 days (0 %) 090 Transactions unsettled between 5 and 15 days (8%) 100 Transactions unsettled between 16 and 30 days (50%) 110 Transactions unsettled between 31 and 45 days (75%) 120 Transactions unsettled over 46 days and more (100%)

44 Form Kons MKR SA COM Commodity investment risk Long Short 010 020 030 040 050 060 070 010 Total positions in commodities 020 Precious metals (except gold) 030 Base metals (zinc, copper, etc.) 040 Agricultural products (softs) 050 Other 060 Out of which: energy products (oil, gasoline) 070 Maturity ladder approach 080 Extended maturity ladder approach 090 Simplified approach: All positions 100 Additional charge for options (non-delta risks) 110 Simplified Method 120 Delta plus approach - additional charge for gamma risk 130 Delta plus approach - additional charge for vega risk 140 Scenario matrix approach Capital requirements Risk weighted exposure Long Short All positions Net positions Positions subject to capital charge Capital requirement (%)

45 Form Kons MKR SA FX Foreign exchange risk Long Short Long Short Long Short Long Short 010 020 030 040 050 060 070 080 090 100 010 Total positions in foreign currencies 020 Currencies closely correlated 030 All other currencies (including CIUs treated as different currencies) 8.00 8.00 040 Gold 8.00 8.00 050 Additional charge for options (non-delta risks) 060 Simplified method 070 Delta plus approach - additional charge for gamma risks 080 Delta plus approach - additional charge for vega risks 090 Scenario matrix approach Breakdown of positions according to instrument type 100 Financial instruments 110 Off-balance sheet items 120 Derivatives Positions in different currencies 130 Euro EUR 140 Albanian Lek ALL 150 Argentinian Peso ARS 160 Australian Dollar AUD 170 Brasilian Real BRL 180 Bulgarian Lev BGN 190 Canadian Dollar CAD 200 Czech Koruna CZK 210 Danish Krona DKK 220 Egyptian Pound EGP 230 British Pound GBP 240 Hungarian Forint HUF 250 Japanese Yen JPY 260 Letonese Lata LVL 270 Lithuanian Lita LTL 280 Macedonian Denar MKD 290 Mexican Peso MXN 300 Polish Zloty PLN 310 Romanian Leu RON 320 Russian Rouble RUB 330 Serbian Denar RSD 340 Swedish Krona SEK 350 Swiss Francs CHF 360 Turkish Lira TRY 370 Ukrainian Hryvnia UAH 380 American Dollar USD 390 Icelandic Krona ISK 400 Norvegian Krona NOK 410 Other Risk weighted exposures Preferential treatment positions Currency code All positions Net positions Risk capital charge (%) Capital requirement

46 Form Kons MKR SA SEC Standardised approach for specific risk in securitisations Long Short (-) Long (-) Short Long Short [0 - 10%[ [10 - 12%[ [12 - 20%[ [20 - 40%[ [40 - 100%[ [100 - 150%[ [150 - 200%[ [200 - 225%[ [225 - 250%[ [250 - 300%[ [300 - 350%[ [350 - 425%[ [425 - 500%[ [500 - 650%[ [650 - 750%[ [750 - 850%[ [850 - 1250%[ 1250% [0 - 10%[ [10 - 12%[ [12 - 20%[ [20 - 40%[ [40 - 100%[ [100 - 150%[ [150 - 200%[ [200 - 225%[ [225 - 250%[ [250 - 300%[ [300 - 350%[ [350 - 425%[ [425 - 500%[ [500 - 650%[ [650 - 750%[ [750 - 850%[ [850 - 1250%[ 1250% SEC-SA SEC-ERBA OTHER (Risk Weight=12 50%) WEIGHTED NET LONG POSITIONS WEIGHTED NET SHORT POSITIONS 0010 0020 0030 0040 0050 0060 0061 0062 0063 0064 0065 0066 0071 0072 0073 0074 0075 0076 0077 0078 0079 0081 0082 0083 0085 0086 0087 0088 0089 0091 0092 0093 0094 0095 0096 0097 0098 0099 0101 0102 0103 0104 0403 0404 0406 0530 0540 0570 0601 0010 Total exposures 0020 Of which: Re-securitization 0030 Originator: Total exposures 0040 Securitization positions 0050 Re-securitization positions 0060 Investor: Total exposures 0070 Securitization positions 0080 Re-securitization positions 0090 Sponsor: Total exposures 0100 Securitization positions 0110 Re-securitization positions BEFORE THE CAP AFTER THE CAP / TOTAL CAPITAL REQUIREM ENT ALL POSITIONS (-) POSITIONS DEDUCTED FROM CAPITAL NET POSITIONS BREAKDOWN OF NET POSITIONS (LONG) ACCORDING TO RISK WEIGHTS BREAKDOWN OF NET POSITIONS (SHORT) ACCORDING TO RISK WEIGHTS BREAKDOWN OF NET POSITIONS ACCORDING TO APPROACHES GENERAL EFFECT (ADJUSTMENT) WHEN THE BANK DOES NOT MEET THE

47 Form Kons MKR SA CTP Standardised approach for specific risk in the correlation trading portfolio LONG SHORT (-) LONG (-) SHORT LONG SHORT [0 - 10%[ [10 - 12%[ [12 - 20%[ [20 - 40%[ [40 - 100%[ [100 - 250%[ [250 - 350%[ [350 - 425%[ [425 - 650%[ [650 - 1250%[ 1250% [0 - 10%[ [10 - 12%[ [12 - 20%[ [20 - 40%[ [40 - 100%[ [100 - 250%[ [250 - 350%[ [350 - 425%[ [425 - 650%[ [650 - 1250%[ 1250% SEC-SA SEC-ERBA Other (Risk Weight=1 250%) WEIGHTED NET LONG POSITIONS WEIGHTED NET SHORT POSITIONS WEIGHTED NET LONG POSITIONS WEIGHTED NET SHORT POSITIONS 0010 0020 0030 0040 0050 0060 0071 0072 0073 0074 0075 0076 0077 0078 0079 0081 0082 0086 0087 0088 0089 0091 0092 0093 0094 0095 0096 0097 0403 0404 0406 0410 0420 0430 0440 0450 0010 Total exposures Securitization positions: 0020 Originator: Total exposures 0030 Securitization positions 0040 Other CTP positions 0050 Investor: Total exposures 0060 Securitization positions 0070 Other CTP positions 0080 Sponsor: Total Exposures 0090 Securitization positions 0100 Other CTP positions 0110 Nth-to-default credit derivatives 0120 Other CTP positions BREAKDOWN OF NET POSITIONS ACCORDING TO APPROACHES BEFORE THE CAP AFTER THE CAP TOTAL CAPITAL REQUIREME NT NTH-TO-DEFAULT CREDIT DERIVATIVES: ALL POSITIONS (-) POSITIONS DEDUCTED FROM CAPITAL NET POSITIONS BREAKDOWN OF NET POSITIONS (LONG) ACCORDING TO RISK WEIGHTS BREAKDOWN OF NET POSITIONS (SHORT) ACCORDING TO RISK WEIGHTS

48 Form Kons OPR Operational Risk Gross Income Loans and advances (in case of ASA application) 010 020 030 040 050 060 070 071 010

1. TOTAL BANKING ACTIVITIES SUBJECT TO BASIC INDICATOR APPROACH (BIA) 020
2. TOTAL BANKING ACTIVITIES SUBJECT TO STANDARDISED (STA) / ALTERNATIVE STANDARDISED (ASA) APPROACHES Subject to the Standardised approach: 030 CORPORATE FINANCE (CF) 040 TRADING AND SALES (TS) 050 RETAIL BROKERAGE (RBr) 060 COMMERCIAL BANKING (CB) 070 RETAIL BANKING (RB) 080 PAYMENT AND SETTLEMENT (PS) 090 AGENCY SERVICES (AS) 100 ASSET MANAGEMENT (AM) Subject to the Advanced Standardised Approach: 110 COMMERCIAL BANKING (CB) 120 RETAIL BANKING (RB) 130 AMA Banking activities Capital requirements Risk weighted exposure Year-3 Year-2 Last year Year-3 Year-2 Last year

49 ANNEX 47

Reporting form of large exposures on consolidated basis (referring to the Regulation “On the risk management from large exposures of banks”) - (quarterly)

7 Amended upon the Decision of Supervisory Council, No. 54, dated 2.9.2020 and entered into force on 1.1.2022.

50 Form No. 1 Long Short Net long 1 2 3 4 5 6 7 8 9 10 11 12 13 14 = 12 - 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 No. Reporting date Superordinate bank name Exposure typology Name of the group of related parties Ranking of group's largest exposures to Supervised Institutions Client number depending on the exposure typology Accounting Typology Ranking of exposures Client name NUIS/ Identification number Exposure before exemptions, reductions and credit risk mitigation (only for BBI) Position in financial instruments (only for TBI)

51 Promise to purchase Transferred to a third party Difference 15 16 17 = 15 - 16 18 19 = 14 + 17 + 18 20 = 11 + 19 21 22 23 = 20 / 30 24 = 20 / 31 25 26 27 From which (20): Exposure before exemptions, reductions and credit risk mitigation derived from the amount of loans (only for the exposure of the categories SIRG, GSIRG , ICRG and GRPG) Unfunded credit protection Funded credit protection Exemptions and reductions Counterparty credit risk exposure (only for TBI) Exposure before exemptions, reductions and credit risk mitigation (only for TBI) Exposure before exemptions, reductions and credit risk mitigation (BBI + TBI) From which (20): Exposure before exemptions, reductions and credit risk mitigation, derived from substitution Percentage to group’s regulatory capital before exemptions and credit risk mitigation Percentage to group’s Tier I capital before exemptions and credit risk mitigation Positions in financial instruments in the case of a signed promise to purchase (only for TBI)

52 28 = 11 - (25 + 26 + 27) 29 = 20 - (25 + 26 + 27) 30 31 32 = 29 / 30 33 = 29 / 31 34 35 36 37 38 Measurement of loan exposures for the categories of counterparties related to the group (SIRG, GSIRG, ICRG and GRPG) Exposure before exemptions, reductions and credit risk mitigation for BBI Total exposure after exemptions, reductions and credit risk mitigation Exceeding the allowed maximum limit Group’s Tier I capital on reporting date Percentage to regulatory capital after exemptions, reductions and credit risk mitigation Percentage to Tier I capital after exemptions, reductions and credit risk mitigation Large exposures that are over 10% of group’s regulatory capital Measurement of the sum of large exposures that are over 10% of group’s regulatory capital Allowed maximum limit Group’s regulatory capital on reporting date

53 Number of column Title of column Content description 1 Reporting date The reporting date is selected according to the reporting period. 2 Superordinate bank name The bank name is selected according to the following abbreviations. AB - Alpha Bank ABI - American Bank of Investments UBA - United Bank of Albania. CB - Credins Bank NCB - National Commercial Bank. PCB - ProCredit Bank FIB - First Investment Bank RB - Raiffeisen Bank TB - Tirana Bank UB - Union Bank ISPB - Intesa Sanpaolo Bank OTP - OTP Bank 3 Exposure typology Contains the categorization of exposure based on the counterparty, as defined in the regulation "On risk management of large exposures". The column shall be filled in according to predefined criteria. The counterparty categorization list is given below. For each of the counterparties there will be an ordinal number to distinguish the counterparties of the same typology. This column will be completed for all exposures. In cases where more than one exposure belongs to a related group, for GRP, GRSI, GSIRG, GRPG codes, for each of the exposures the same code with the same ordinal number will be completed. IC Individual client GRP Persons or group of related persons ISI Individual Supervision Institutions GRSI Group of Related Supervised Institutions SIRG Supervised Institutions with special relationship (Related) with the Group GSIRG Group of supervised Institutions with special relationship (Related) with the Group ICRG Individual client with special relationship (Related) with the Group GRPG Persons or group of related persons with special relationship (Related) with the Group CG Central Government CB Central Bank IO & MDBs International Organizations and Multilateral Development Banks RG & LA & PSEs Regional Governm ent, Local Authorities and Public Sector Entities SYS Systemic Bank within the country and the group of related persons, which are subject to the consolidated supervision of the Bank of Albania 4 Name of the group of related parties A summary name is established for the related party group and the same name is repeated for each individual exposure reported. 5 Client number depending on the exposure typology Contains the individual exposure number when it is part of a related group. This column is completed only for exposures that in the "Exposure Typology" column have received the code GRP, GRSI, GSIRG, GRPG. For the first value of each group, select the "Total" option. In the following, for each component exposure of the group select from an ordinal number, starting from number 1, in order to identify the number of group exposures. 6 Accounting Typology Contains the determination of the accounting nature recorded by separating items of the banking book and items of the trading book. BBI Banking book items TBI Trading book items BBI + TBI This choice is made when the exposure to the client or group contains both types of accounting typology 7 Ranking of exposures Determine the order to which the exposure belongs. The ranking is done by setting no. 1 for the bank's largest exposure, and so on. Referring to Article 11 of the Regulation “On risk management of large exposures”, in this column the ordinal number must reach at least 20, and more than 20 if the group has more than 20 large exposures that exceed the level of 10% of the group's regulatory capital and at the same time those that exceed the level of 10% of the group's Tier I capital. In the case of related groups, for each of the exposures of the same group, the same ordinal number is assigned to which corresponds the order of the group exposure. 8 Ranking of group's largest exposures to Supervised Institutions Determination of the ranking to which the exposure to a supervised institution belongs (including exposures to supervised institutions with a special relationship with the group). The ranking is done by setting no. 1 for the group's largest exposure to the supervised institution, and so on. Referring to Article 11 of the Regulation “On risk management of large exposures”, in this column the ordinal number must reach at least 10, and more than 10 if the group has more than 10 large exposures to supervised institutions that exceed the level of 10% of the group's regulatory capital and at the same time those that exceed the level of 10% of the group's Tier I capital. In the case of related groups of supervised institutions (with the code GIML or GIMLG), for each of the exposures of the same group, the same ordinal number is assigned to which corresponds the order of the exposure of the group of supervised institutions. 9 Client name 10 NUIS/ Identification number A unique identification number is assigned to each client. In cases of exposures reported in the Credit Registry, is applied the same NUIS number as that reported in the Credit Registry. Otherwise the reporting bank enters an identification number of its own. 11 Exposure before exemptions, reductions and credit risk mitigation (only for BBI) The amount of exposure, calculated in accordance with Article 5 of the Regulation “On risk management of large exposures”, added for the amount of exposure, as a result of substitution, according to Article 9 of this Regulation (part from exposure guaranteed by a third party or secured by collateral issues by a third party, which has been treated as exposure to the guarantor or issuer of the collateral), only for banking book items. Position in financial instruments (only for TBI) The value of short and long positions of all financial instruments issued by the said person/client, where the net position for each financial instrument are calculated in accordance with the Regulation “On Capital Adequacy Ratio” (Chapter VII - Market Risk). When calculating the exposure to a person/individual client as a result of positions in various financial instruments, there are summed the net positions for different financial instruments of these persons/clients. Columns 12, 13 and 14, are completed only for trading book items. 12 Long Long position in financial instruments 13 Short Short position in financial instruments 14 net long Net long position in financial instruments Positions in financial instruments in the case of a signed promise to purchase (only for TBI) The amount of exposure arising from promise to purchase financial instruments of persons/individual clients, in the case of preparing and finalising the signing, reduced for the amount of financial instruments, which are already transferred to third parties and the calculated net exposure (difference). Columns 15, 16 and 17, are completed only for trading book items. 15 Promise to purchase Commitment/promise to purchase 16 Transferred to a third party The amount of financial instruments that have been transferred to third parties 17 Difference Calculated net exposure 18 Counterparty credit risk exposure (only for TBI) Exposure to a person/individual client, as a result of transactions, agreements or contracts related to counterparty credit risk, calculated in accordance with the methods provided in the Regulation “On Capital Adequacy Ratio”. 19 Exposure before exemptions, reductions and credit risk mitigation (only for TBI) Sum of exposures presented in columns 14, 17 and 18 for the trading book items. Instructions for filling the Form 1

54 8

8 Amended upon the Decision of Supervisory Council, No. 33, dated 2.7.2025. 20 Exposure before exemptions, reductions and credit risk mitigation (BBI + TBI) Total of columns 11 and 19 (for banking book and trading book items). 21 From which (20): Exposure before exemptions, reductions and credit risk mitigation, derived from substitution The part of exposure guaranteed by a third party or secured by collateral issued by a third party, which is treated as exposure to guarantor or issuer of the collateral - use of substitution in accordance with Article 9 of the Regulation “On risk management of large exposures” (the amount included in column 20). 22 From which (20): Exposure before exemptions, reductions and credit risk mitigation derived from the amount of loans (only for the exposure of the categories SIRG, GSIRG , ICRG and GRPG) Should be completed only for the value of exposure reported in column 20 in the form of credit to the categories SIRG, GSIRG, ICRG and GRPG in accordance with Article 131 of the Banking Law. 23 Percentage to group’s regulatory capital before exemptions and credit risk mitigation The value of exposure reported in column 20 to group's regulatory capital on the reporting date. 24 Percentage to group’s Tier I capital before exemptions and credit risk mitigation The value of exposure reported in column 20 to group's Tier I capital on the reporting date. 25 Unfunded credit protection Amount of unfunded credit protection, which, in accordance with letter “c”, partly with letter “d” and partly with letter “e” of paragraph 2 of Article 8 and paragraph 2 of Article 9 of the Regulation “On risk management of large exposures”, may be used to determine whether the maximum allowed limits are reached or not. 26 Funded credit protection Amount of funded credit protection, which, in accordance with letters “f” and “g” of paragraph 2 of Article 8 and paragraph 3 of Article 9 of the Regulation “On risk management of large exposures”, may be used when determining whether the maximum allowed limits are reached or not. 27 Exemptions and reductions Sum of exemptions in accordance with letters “a”, “b”, partially letter “d”, partially letter “e” and letters “h”, "i", "j", "l", "m", "n", “p” and "q"of paragraph 2 of Article 8 of the Regulation “On risk management of large exposures”. 8 28 Exposure before exemptions, reductions and credit risk mitigation for BBI Value of exposure calculated in accordance with the requirements of the Regulation “On risk management of large exposures”, after reductions, exemptions and the application of credit risk mitigation techniques, for banking book items. 29 Total exposure after exemptions, reductions and credit risk mitigation Total value of exposure (for banking book and trading book items) calculated in accordance with the requirements of the Regulation “On risk management of large exposures”, after reductions, exemptions and the application of credit risk mitigation techniques. 30 Group’s regulatory capital on reporting date Amount of group’s regulatory capital on reporting date. 31 Group’s Tier I capital on reporting date Amount of group’s Tier I capital on reporting date. 32 Percentage to regulatory capital after exemptions, reductions and credit risk mitigation The value of exposure reported in column 29 to group's regulatory capital on the reporting date. 33 Percentage to Tier I capital after exemptions, reductions and credit risk mitigation The value of exposure reported in column 29 to group's Tier I capital on the reporting date. 34 Allowed maximum limit In this column are defined the allowed maximum limits of exposure, depending on the nature of exposure defined in column 3. 35 Exceeding the allowed maximum limit This column is compiled automatically only if the exposure exceeds the allowed maximum limit. 36 Large exposures that are over 10% of group’s regulatory capital In this column will be automatically recorded all large exposures (column 29) that exceed 10% of group's regulatory capital. 37 Measurement of the sum of large exposures that are over 10% of group’s regulatory capital In this column will be done the automatic assessment of: a) The amount of exposures reported in column 36; b) The ratio of this amount to the regulatory capital of the group; c) Assessment of compliance with the maximum limit of 700% of the sum of these exposures to group's regulatory capital. 38 Measurement of loan exposures for the categories of counterparties related to the group (SIRG, GSIRG , ICRG and GRPG) In this column will be done the automatic assessment of: a) Sum of loans reported in column 22; b) The ratio of this sum to the regulatory capital of the group; c) Assessment of compliance with the maximum limit of 100% of the sum of these loans to group's regulatory capital.

55 ANNEX 5 Reporting forms of Regulatory Capital on consolidated basis (referring to the regulation “On Regulatory Capital” and regulation “On Consolidated Supervision”) - (quarterly)

56 Form 1 No. Item Amount Guideline 1 REGULATORY CAPITAL 1.1 + 1.2 Article 5: Regulatory capital is the sum of Tier 1 with Tier 2 capital. 1.1 TIER 1 CAPITAL 1.1.1 + 1.1.2 Article 6: Tier 1 capital consists of the sum of the Common Equity Tier 1 and additional Tier 1 capital . 1.1.1 COMMON EQUITY TIER 1 1.1.1.1 + 1.1.1.2 + 1.1.1.3

• 1.1.1.4 + 1.1.1.5 + 1.1.1.6 + 1.1.1.7 + 1.1.1.8
• 1.1.1.9 + 1.1.1.10 + 1.1.1.11 + 1.1.1.12 + 1.1.1.13 + 1.1.1.14 + 1.1.1.15 + 1.1.1.16 + 1.1.1.17 + 1.1.1.18 Article 6 1.1.1.1 Capital instruments known as Common Equity Tier 1 1.1.1.1.1 + 1.1.1.1.3 + 1.1.1.1.4 + 1.1.1.1.5 Article 6, Article 11 and Article 16. 1.1.1.1.1 Paid in capital Article 6, paragraph 2, letter "a", Article 11. The amount that shall be reported shall not include issue premiums related to the instruments. 1.1.1.1.2 Memorandum Items: Capital instruments that are not known 1.1.1.1.3 Share premiums Article 6 The amount that shall be reported shall be related to the paid-in capital. 1.1.1.1.4 (-) Own Common Equity Tier 1 Capital instruments 1.1.1.1.4.1 + 1.1.1.1.4.2 + 1.1.1.1.4.3 Article 11, letter "e", Article 16. The amount that shall be reported shall include share premiums related to own shares. 1.1.1.1.4.1 (-) Direct holdings Common Equity Tier 1 Capital instruments Article 11, letter "e", Article 16. 1.1.1.1.4.2 (-) Indirect holdings Common Equity Tier 1 Capital instruments Article 11, letter "e", Article 16. 1.1.1.1.4.3 (-) Synthetic holdings Common Equity Tier 1 Capital instruments Article 11, letter "e", Article 16. 1.1.1.1.5 (-) Actual or contingent obligations to purchase own Common Equity Tier 1 Capital instruments Article 11, letter "e", Article 16. 1.1.1.2 Retained earnings 1.1.1.2.1 + 1.1.1.2.2 + 1.1.1.2.3 Article 6, paragraph 2, letter "c", Article 6 paragraph 8. 1.1.1.2.1 Retained earnings and loss carried forward from previous periods Article 6 paragraph 2, letter "c". 1.1.1.2.2 End of year profit Article 6 paragraph 2, letter "d". 1.1.1.2.3 Reporting period profit Article 6, paragraph 2, letter "e", Article 11 paragraph 1, letter "a". 1.1.1.3 Reserves (excluding revaluation reserves) Article 6 paragraph 2, letter "f". 1.1.1.4 Credit revaluation difference Article 6 paragraph 2, letter "g". REGULATORY CAPITAL (consolidated)

57 1.1.1.5 CCT1 adjustments related to prudential filters 1.1.1.5.1 + 1.1.1.5.2 + 1.1.1.5.3 + 1.1.1.5.4 + 1.1.1.5.5 Articles 1-7 1.1.1.5.1 (-) Capital increase arising from securitised assets Article 7: The amount that shall be reported is the increase in the capital value of the bank that results from securitized assets in accordance with accounting standards. For example, this item includes receivable income from the margin, which result from a sales profit for the bank, or for the originator net profits resulting from capitalisation of receivable income from securitised assets, which contribute to the improvement of the credit quality for positions in securitization. 1.1.1.5.2 Buffer reserves through cash flows. Article 8 paragraph 1, letter "a". The amount that shall be reported may be positive or negative. It will be positive if buffers through cash flow result in loss (hence, reducing the capital) and vice versa. Thus the reported sign will be the opposite of the one used in accounting statements. The sum will be net from any foreseeable taxation at the moment of calculation. 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. Article 8 paragraph 1, letter "b". Fair value gains and losses of the bank, arising from the changes to the bank's own credit rating. The amount that shall be reported may be positive or negative. It will be positive in the event of loss, as a result of changes to the bank's own credit risk (hence reducing capital) and vice versa. Thus the reported sign will be the opposite of the one used in accounting statements. Unaudited earnings shall not be listed under this item. 1.1.1.5.4 Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities. Article 8, paragraph 1, letter "c", and paragraph 2. c. Fair value gains or losses arising from the bank's own credit risk related to derivative liabilities. The amount that shall be reported may be positive or negative. It will be positive in the event of loss, as a result of changes to the bank's own credit risk and vice versa. Thus the reported sign will be the opposite of the one used in accounting statements. Unaudited earnings shall not be listed under this item. 1.1.1.5.5 (-) Value adjustments due to the requirements for prudent valuation Article 9: In accordance with Article 142 "Requirements for the evaluation of trading book items" in the capital adequacy regulation, for all matured assets at fair value during the calculation of the regulatory capital, and deduct from Common Equity Tier 1 capital the sum of any adjustment of additional value as necessary. 1.1.1.6 (-) Goodwill 1.1.1.6.1 + 1.1.1.6.2 + 1.1.1.6.3 Article 11, paragraph 1, letter "b", and Article 12. 1.1.1.6.1 (-) Goodwill accounted for as intangible asset Article 11 paragraph 1, letter "b". Goodwill here shall mean the same as in the definition in accounting standards. The amount that shall be reported shall be equal to the one presented in the balance sheet. 1.1.1.6.2 (-) Goodwill included in the valuation of significant investments Article 12 paragraph 2, letter "b" 1.1.1.6.3 Deferred tax liabilities associated to goodwill Article 12 paragraph 2, letter "a". The amount of deferred tax liabilities that would be written off, if the goodwill were devalued or written off according to accounting standards. 1.1.1.7 (-) Other intangible assets 1.1.1.7.1 + 1.1.1.7.2 Article 11, paragraph 1, letter "b", and Article 12 paragraph 2, letter "a". Other intangible assets shall be intangible assets according to accounting standards, excluding the goodwill, but according to the accounting standards.

58 1.1.1.7.1 (-) Gross other intangible assets Article 11 paragraph 1, letter "b". Other intangible assets shall be intangible assets according to accounting standards, excluding the goodwill, but according to the accounting standards. The amount that shall be reported here shall correspond to the amount reported in the balance sheet of intangible assets, other than goodwill. 1.1.1.7.2 Deferred tax liabilities related to other intangible assets Article 12 paragraph 2, letter "a". The amount of deferred tax liabilities that would be written off, if the intangible assets, other than the goodwill were devalued or written off according to accounting standards. 1.1.1.8 (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities Article 11, paragraph 1, letter "c", and Article 13. 1.1.1.9 (-)Defined benefit pension fund assets 1.1.1.9.1 + 1.1.1.9.2 + 1.1.1.9.3 Article 11, paragraph 1, letter "d", and Article 15. 1.1.1.9.1 (-)Defined benefit pension fund assets gross amount Article 11 paragraph 1, letter "d": Defined benefit pension fund assets means "assets of a defined benefit pension fund or plan, as applicable, calculated after deducting the amount of obligations under the same fund or plan". The amount that shall be reported here shall correspond to the amount reported in the balance sheet (if it is reported separately in the balance sheet). 1.1.1.9.2 Deferred tax liabilities associated to defined benefit pension fund assets Article 15 paragraph 2, letter "a". The amount of deferred tax liabilities that would be written off, if the defined pension fund assets were devalued or written off according to accounting standards. 1.1.1.9.3 Defined benefit pension fund assets which the institution has an unrestricted ability to use Article 15 paragraph 2, letter "b". This item shall be completed only upon prior approval by the Bank of Albania to reduce the amount of defined benefit pension fund assets. Assets included in this item shall be risk weighted, in accordance with the requirements of the capital adequacy regulation. 1.1.1.10 (-) Reciprocal cross holdings in CET1 Capital Article 11, paragraph 1, letter "f", and Article 17. Holdings of CET1 capital of financial sector entities where there is a reciprocal cross holding which the Bank of Albania considers as created to increase artificially the bank's regulatory capital. The amount that shall be reported based on gross purchase positions and includes insurance common capital insurance items 1.1.1.11 (-) Excess of deduction from Additional Tier 1 Capital items over Common Equity Tier 1 Capital (-1.1.2.6) Article 11 paragraph 1, letter "i". The amount that shall be reported on this line shall be directly taken from line 610 "Excess of deduction from AT1 items over AT1 Capital" The amount shall be deducted from Common Equity Tier 1 Capital. 1.1.1.12 (-) Qualifying holdings outside the financial sector which can (alternatively) be subject to a 1.???250% risk weight Article 11, paragraph 1, letter "j", subitem (i): In accordance with Article 11, paragraph 1, letter "j", the qualifying holdings may be deducted from Common Equity Tier 1 Capital (by reporting in this line) or weighted by 1250%. 1.1.1.13 (-) Securitisation positions which can alternatively be subject to a 1.250% risk weight Article 11, paragraph 1, letter "j", subitem (ii): Securitisation positions that are subject to a 1250% risk weight, but may be alternately be deducted from Common Equity Tier 1 Capital. When deducted, they shall be reported in this line.

59 1.1.1.14 (-) NonDVP (free delivery) transactions which can alternatively be subject to a 1250% risk weight Article 11, paragraph 1, letter "j", subitem (iii): Free delivery transactions are subject to a 1250% risk weight 5 days after the second contractual payment or delivery leg until the transaction is cancelled, according to requirements of the capital adequacy regulation on settlement risk. They may be alternatively deducted from the Common Equity Tier 1 Capital and reported in this line. 1.1.1.15 (-) CT1 instruments of financial sector entities where the institution does not have a significant investment Article 11, paragraph 1, letter "g", and Article 18. The share of holdings of the bank in capital instruments of financial sector entities where the bank does not have significant investment, which should be deducted from the Common Equity Tier 1 Capital. 1.1.1.16 (-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences Article 11, paragraph 1, letter "c", and articles 13 and 20 paragraph 1, letter "a". The share of deferred tax assets that rely on future profitability and arise from temporary differences (net from the share of associated tax liablities allocated to deferred tax assets that arise from temporary differences, in accordance with Article 13, paragraph 4, letter "b") which should be deducted, applying the 10% threshold specified in Article 20, paragraph 1, letter "a". 1.1.1.17 (-) CT1 instruments of financial sector entities where the institution has a significant investment Article 11, paragraph 1, letter "h", Article 19, Article 20, paragraph 1, letter "b", the share of bank holdings in Common Equity Tier 1 Capital of financial sector entities where the bank has a significant investment should be deducted, applying the 10% threshold specified in Article 20, paragraph 1, letter "b". 1.1.1.18 (-) Amount exceeding the 17.65% threshold Article 20, paragraph 1: Share of deferred tax assets that rely on on future profitability and arise from temporary differences, and direct and indirect bank holdings in Common Equity Tier 1 Capital instruments of financial sector entities where the bank has a significant investment should be deducted, applying the 17.65% threshold specified in Article 20, paragraph 1, letter "b". 1.1.1.19 Minority Interest Regulation "On Consolidated Supervision", article 4, letter "d" and article 10, paragraph 3. 1.1.2 ADDITIONAL TIER 1 CAPITAL 1.1.2.1 + 1.1.2.2 + 1.1.2.3

• 1.1.2.4 + 1.1.2.5 + 1.1.2.6 + 1.1.2.7 + 1.1.2.8 Article 21 1.1.2.1 Capital instruments known as Additional Tier 1 Capital 1.1.2.1.1 + 1.1.2.1.3 + 1.1.2.1.4 + 1.1.2.1.5 Article 21, paragraph 1, letter "a"; Article 21, paragraph 2; articles 22-24; Article 25 letter "a" and Article 26 1.1.2.1.1 Paid up capital instruments Article 21, paragraph 1, letter "a"; Article 21, paragraph 2; articles 22-24; Amount that shall be reported shall not include issue premiums related to instruments. 1.1.2.1.2 Memorandum item: Capital instruments not eligible Article 22, paragraph 1, letters "c", "e" and "f". The requirements in these points reflect various capital situations, which are reversible, thus the amount reported here may be eligible in succeeding periods. The amount that shall be reported shall not include issue premiums related to the instruments.

60 1.1.2.1.3 Premiums of issues related to instruments Article 21 paragraph 1, letter "b" Premiums of issues related to instruments shall mean the same as in accounting standards. The amount that shall be reported shall be related to the paid-in capital instruments. 1.1.2.1.4 (-) Own Additional Tier 1 Capital instruments 1.1.2.1.4.1 + 1.1.2.1.4.2 + 1.1.2.1.4.3 Article 22, paragraph 1, letter "b"; Article 25, letter "a" and Article 26. The amount that shall be reported shall include premiums of issue related to instruments related to own instruments. 1.1.2.1.4.1 (-) Direct holdings in Additional Tier 1 Capital instruments Article 22, paragraph 1, letter "b"; Article 25, letter "a" and Article 26. 1.1.2.1.4.2 (-) Indirect holdings in Additional Tier 1 Capital instruments Article 22, paragraph 1, letter "b" subitem "ii"; Article 25, letter "a" and Article 26. 1.1.2.1.4.3 (-) Synthetic holdings in Additional Tier 1 Capital instruments Article 22, paragraph 1, letter "b"; Article 25, letter "a" and Article 26. 1.1.2.1.5 (-) Actual or contingent obligations to purchase own instruments of Additional Tier 1 Capital. Article 25, letter "a" and Article 26. According to Article 25, letter "a", own instruments of Additional Tier 1 Capital, which the bank is obliged to purchase as a result of a contractual obligation" shall be deducted. 1.1.2.2 (-) Reciprocal cross holdings in Additional Tier 1 Capital (AT1) Article 25, letter "b" and Article 27. Holdings in additional tier 1 capital of financial sector entities, when there is (cross) reciprocal holding with the bank, which the Bank of Albania considers that they have been created to artifically increase the bank's capital. 1.1.2.3 (-) AT1 instruments of financial sector entities where the institution does not have a significant investment Article 25, letter "c"; Article 28; Article 29; Article 40. Holdings in instruments of financial sector entities where the institution does not have a significant investment, which should be deducted from the additional tier 1 capital (AT1). 1.1.2.4 (-) AT1 instruments of financial sector entities where the institution has a significant investment Article 25, letter "d"; Article 28; Article 40. Holdings in additional tier 1 capital (AT1) instruments of financial sector entities where the institution has a significant investment shall be deducted completely. 1.1.2.5 (-) Excess of deduction from tier 2 (T2) capital items which exceed Tier 2 Capital (-1.2.6) Article 25, letter "e". The amount that shall be reported shall be taken directly from "Excess of deduction from T2 items that exceed T2 Capital" (deducted in AT1) 1.1.2.6 Excess of deduction from AT1 capital items over AT1 capital (deducted in the CET1) Article 11, letter "i". Additional tier 1 capital (AT1) may not be negative, but deductions from AT1 may be larger than AT1 capital plus premiums of issue related to instruments related to them. When this happens, then AT1 shall equal zero, and the excess of deductions from AT1 should be deducted from CET1 1.1.2.7 (-) Additional deductions of AT1 Capital This regulation does not prevent banks from keeping excess regulatory capital or apply stricter measures than envisaged in the regulation. 1.1.2.8 Elements of additional tier 1 capital (AT1) or other deductions This line is put for ensuring flexibility and for reporting purposes. The line is filled in only in rare cases if elements of AT1 capital or deductions of elements of AT1 capital were not determined in lines from 1.1.2 (AT1) to 1.1.2.7 (additional deductions of AT1 capital) 1.2 TIER 2 CAPITAL 1.2.1 + 1.2.2 + 1.2.3 + 1.2.4 + 1.2.5 + 1.2.6 + 1.2.7 + 1.2.8 Article 30 1.2.1 Capital instruments and subordinated loans eligible as T2 Capital 1.2.1.1 + 1.2.1.3 + 1.2.1.4

• 1.2.1.5 Article 30, paragraph 1, letter "a"; Article 31, letter "a" and Article

61 Explanatory note: "Minority interest" - means the amount (size) of Common Equity Tier 1 (common shares) of a banking group, attributable to natural or legal persons, which are not subject to banking group consolidation. 1.2.1.1 Paid up capital instruments and subordinated loans Article 30, paragraph 1, letter "a", Article 31. The amount that shall be reported shall not include issue premiums related to the instruments. 1.2.1.2 Memorandum Items: Capital instruments and subordinated loans not eligible Article 31, paragraph 1, letters "c", "e" and "f". The requirements in these points reflect various capital situations, which are reversible, thus the amount reported here may be eligible in succeeding periods. The amount that shall be reported shall not include issue premiums related to the instruments. 1.2.1.3 Premiums of issues related to instruments Article 30 paragraph 1, letter "b" Premiums of issues related to instruments shall mean the same as in accounting standards. The amount that shall be reported shall be related to the paid-in capital instruments. 1.2.1.4 (-) Own Tier 2 (T2) capital instruments 1.2.1.4.1 + 1.2.1.4.2 + 1.2.1.4.3 Article 31, letter "b" subitem "i"; Article 33, letter "a" and Article 34. The amount that shall be reported in this line shall include premiums of issue related to instruments related to own instruments. 1.2.1.4.1 (-) Direct holdings of Tier 2 (T2) capital instruments Article 31, letter "b"; Article 33, letter "a" and Article 34. 1.2.1.4.2 (-) Indirect holdings of Tier 2 (T2) capital instruments Article 31, letter "b"; Article 33, letter "a" and Article 34. 1.2.1.4.3 (-) Synthetic holdings of Tier 2 (T2) capital instruments Article 31, letter "b"; Article 33, letter "a" and Article 34. 1.2.1.5 (-) Actual or contingent obligation to purchase own Tier 2 (T2) Capital instruments Article 33, letter "a" and Article 34. 1.2.2 Standard Method (SA) main credit risk adjustments 1.2.3 (-) Cross (reciprocal) holdings in Tier 2 (T2) capital Article 33, letter "b" and Article 35. 1.2.4 (-) Tier 2 (T2) capital instruments of financial sector entities where the bank does not have a significant investment Article 33, letter "c"; Article 35; Article 36; Article 37 and Article 40. 1.2.5 (-) Tier 2 (T2) capital instruments of financial sector entities where the bank has a significant investment Article 33, letter "d"; Article 35, Article 36 and Article 40. 1.2.6 Excess of deduction from Tier 2 (T2) capital items which exceed Tier 2 Capital Article 25, letter "e". Additional Tier 2 (T2) capital may not be negative, but deductions from T2 may be larger than T2 capital plus premiums of issue related to instruments related to them. When this happens, then T2 shall equal zero, and the excess of deductions from T2 should be deducted from AT1 1.2.7 (-) Excess of deduction from Tier 2 (T2) capital This regulation does not prevent banks from keeping excess regulatory capital or apply stricter measures than envisaged in the regulation. 1.2.8 Components of Tier 2 (T2) capital or other deductions This line is put for ensuring flexibility and for reporting purposes. The line shall be completed only in rare cases, when there is no final decision on the reporting of specific items/deductions of capital. The line shall be completed only if components of Tier 2 (T2) capital components or deductions in Tier 2 (T2) capital are not allocated in lines from 1.2 (Tier 2 capital) to line 1.2.7 (Excess deductions to Tier 2 (T2) capital)

62 Form 2 9 RATIOS AND CAPITAL LIMITS (CONSOLIDATED) No. Items Value

1. Ratio: Common Equity Tier 1 Capital / Risk-weighted exposures ≥6.75%
2. Ratio: Tier 1 Capital / Risk-weighted exposures ≥9%
3. Capital Adequacy Ratio ≥12%

9 Amended upon the Decision of Supervisory Council, No. 54, dated 2.9.2020.

63 Form 3 No. Item Amount Guideline 1 Total deferred tax assets The amount reported in this line shall equal the amount reported in the bank's accounting balance. 1.1 Deferred tax assets which do not rely on future profitability. Article 14: Deferred tax assets which do not rely on future profitability and are subject to the application of a certain risk weight 1.2 Deferred tax assets that rely on future profitability and do not arise from temporary differences Article 11, paragraph 1, letter "c", and Article 13: Deferred tax assets that rely on future profitability but do not arise from temporary differences, and are not subject to a threshold deduction (i.e. are deducted completely from Common Equity Tier 1 Capital) 1.3 Deferred tax assets that rely on future profitability and arise from temporary differences Article 11, paragraph 1, letter "c", and articles 13 and 20 paragraph 1, letter "a": Deferred tax assets that rely on future profitability and arise from temporary differences, and as a result their deduction from Common Equity Tier 1 shall be subject to 10% and 17.65% thresholds, set out in Article 20. 2 Total deferred tax liabilities 2.1+2.2 The amount reported in this line shall equal the amount reported in the bank's accounting balance. 2.1 Deferred tax liabilities, not deductible from deferred tax assets that rely on future profitability Article 13, paragraphs 2 and 3: Deferred tax liabilities, for which requirements in Article 13, paragraphs 2 and 3 are not met. This line will reflect deferred tax liabilities that deduct the amount of goodwill, other intangible assets or defined benefit pension fund assets. 2.2 Deferred tax liabilities, deductible from tax assets that rely on future profitability Article 13 2.2.1 Deductible deferred tax liabilities that are related to deferred tax assets that rely on future profitability and do not arise from temporary differences. Article 13, paragraphs 2, 3 and 4: Deferred tax assets that may reduce the amount of deferred tax assets that rely on future profitability, in accordance with Article 13, paragraphs 2 and 3, and are not allocated under deferred tax assets that rely on future profitability and arise from temporary differences, in accordance with Article 13, paragraph 4. 2.2.2 Deductible deferred tax liabilities that are related to deferred tax assets that rely on future profitability and arise from temporary differences. Deferred tax assets that may reduce the amount of deferred tax assets that rely on future profitability, in accordance with Article 13, paragraphs 2 and 3, and are allocated under deferred tax assets that rely on future profitability and arise from temporary differences, in accordance with Article 13, paragraph 4. 8 Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment Article 18 paragraph 4, letter "a": In this line is reported the threshold up to which holdings in a financial sector entity where the bank does not have significant investments are not deducted. Hence, the amount will include items on the basis of the threshold multiplied by 10%. 9 10% Common Equity Tier 1 threshold Article 20, paragraph 1, letters "a" and "b": In this line is reported the 10% threshold for holdings in financial sector entities where the bank has significant investments, and for deferred tax assets that rely on future profitability and arise from temporary differences. The amount includes items on the basis of the threshold multiplied by 10%. 10 17.65% Common Equity Tier 1 threshold Article 20, paragraph 1: In this line is reported the 17.65% threshold for holdings in financial sector entities where the bank has significant investments, and for deferred tax assets that rely on future profitability and arise from temporary differences, which is applied after the 10% threshold. The threshold is calculated in such a way that the eligible sum of both items does not exceed 15% of the Common Equity Tier 1, calculated after deductions. 12 Holdings of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment, net of short positions Article 17 and Article 18 Memorandum Items (Consolidated) Deferred tax assets and liabilities Investments in the capital of financial sector entities where the bank does not have a significant investment

64 12,1 Direct holdings of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Article 17 and Article 18 12.1.1 Direct holdings (GROSS) of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Direct holdings of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment, excluding: a) Subscription positions retained for 5 working days or less; b) Holdings that are treated as reciprocal cross holdings in accordance with Article 11, paragraph 1, letter "f". 12.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 18, paragraphs 2 and 3: Offsetting short positions is permitted when they are in the same fundamental exposure and maturity of short positions is in accordance with the maturity of long positions or the residual maturity is at least one year. 12,2 Indirect holdings of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Article 17 and Article 18, paragraphs 2 and 3. 12.2.1 Indirect holdings (GROSS) of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Article 17 and Article 18, paragraphs 2 and 3: The amount that shall be reported represents indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount is obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings that are trated as reciprocal cross holdings in accordance with Article 11, paragraph 1, letter "f" shall not be included. 12.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 18, paragraph 2: Article 18, paragraph 2 permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity less than a year. 12,3 Synthetic holdings of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Article 17 and Article 18, paragraphs 2 and 3 12.3.1 Synthetic holdings (GROSS) of Common Equity Tier 1 of financial sector entities where the bank does not have a significant investment Article 17 and Article 18, paragraphs 2 and 3 12.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 18, paragraphs 2 and 3 13 Holdings of Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment, net of short positions 13.1+13.2+13.3 Article 27, Article 28 and Article 29. 13.1 Direct holdings of Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment 13.1.1+13.1.2 Article 27; Article 28 and Article 29, paragraph 2. 13.1.1 Direct holdings (GROSS) of Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment Article 27 and Article 29, paragraph 2. Direct holdings of Additional Tier1 Capital of financial sector entities where the bank does not have a significant investment, excluding: a) Subscription positions retained for 5 working days or less; b) Holdings that are treated as reciprocal (cross) holdings in accordance with Article 25, letter "b". 13.1.2 (-) Permitted offsetting short positions in relation to the direct (gross) holdings included above Article 28 13.2 Indirect holdings in Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment 13.2.1+13.2.2 Article 27 and Article 28. 13.2.1 Indirect holdings (GROSS) in Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment Article 27 and Article 28. The amount that shall be reported represents indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount is obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings treated as reciprocal (cross) holdings according to Article 25, letter "b" shall not be included.

65 13.2.2 (-) Permitted offsetting short positions in relation to the indirect (gross) holdings included above Article 28 Article 25, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity less than a year. 13.3 Synthetic holdings of Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment 13.3.1+13.3.2 Article 27 and Article 28. 13.3.1 Synthetic holdings (GROSS) of Additional Tier 1 Capital of financial sector entities where the bank does not have a significant investment Article 27 and Article 28. 13.3.2 (-) Permitted offsetting in short positions in relation to the synthetic (gross) holdings included above Article 28 14 Holdings of Tier 2 Capital of financial sector entities where the bank does not have a significant investment, net of short positions 14.1+14.2+14.3 Article 35, Article 36 and Article 37. 14.1 Direct holdings of Tier 2 Capital of financial sector entities where the bank does not have a significant investment 14.1.1+14.1.2 Article 35; Article 36 and Article 37, paragraph 2. 14.1.1 Direct holdings (Gross) of Tier 2 Capital of financial sector entities where the bank does not have a significant investment Article 35 and Article 37, paragraph 2. Direct holdings of Tier 2 Capital of financial sector entities where the bank does not have a significant investment, excluding: a) Subscription positions retained for 5 working days or less; b) Holdings that are treated as reciprocal (cross) holdings in accordance with Article 33, letter "b". 14.1.2 (-) Permitted offsetting short positions in relation to the direct (gross) holdings included above Article 36 Article 36, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity less than a year. 14.2 Indirect holdings in Tier 2 Capital of financial sector entities where the bank does not have a significant investment 14.2.1+14.2.2 Article 35 and Article 36. 14.2.1 Indirect holdings in (GROSS) Tier 2 Capital of financial sector entities where the bank does not have a significant investment Article 35 and Article 36. The amount that shall be reported represents indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount is obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings treated as reciprocal (cross) holdings according to Article 33, letter "b" shall not be included. 14.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 36 Article 36, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity less than a year 14.3 Synthetic holdings of Tier 2 Capital of financial sector entities where the bank does not have a significant investment 14.3.1+14.3.2 Article 35 and Article 36. 14.3.1 Synthetic holdings (GROSS) of Tier 2 Capital of financial sector entities where the bank does not have a significant investment Article 35 and Article 36. 14.3.2 (-) Permitted offsetting in short positions in relation to the synthetic (gross) holdings included above Article 36 15 Holdings of Common Equity Tier 1 of financial sector entities where the bank has a significant investment 15.1+15.2+15.3 Article 17 and Article 19 15.1 Direct holdings of Common Equity Tier 1 of financial sector entities where the bank has a significant investment 15.1.1+15.1.2 Article 17 and Article 19 15.1.1 Direct holdings (Gross) of Common Equity Tier 1 of financial sector entities where the bank has a significant investment Article 17 and Article 19: Direct holdings of Common Equity Tier 1 of financial sector entities where the bank has a significant investment, excluding: a) Subscription positions retained for 5 working days or less; b) Holdings that are treated as reciprocal cross holdings. Investments in the capital of financial sector entities where the bank does not have a significant investment

66 15.1.2 (-) Permitted offsetting short positions in relation to the direct gross holdings included above Article 19, paragraphs 4 and 5: Offseting short positions for the same core exposure may be done if the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 15.2 Indirect holdings of Common Equity Tier 1 of financial sector entities where the bank has a significant investment 15.2.1+15.2.2 Article 17 and Article 19, paragraphs 4 and 5 15.2.1 Indirect holdings (GROSS) of Common Equity Tier 1 of financial sector entities where the bank has a significant investment Article 17 and Article 19, paragraphs 4 and 5 The amount that shall be reported will represent indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount will be obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings that are treated as reciprocal cross holdings in accordance with Article 11, paragraph 1, letter "f" shall not be included. 15.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 19, paragraphs 4 and 5: Offseting short positions for the same core exposure may be done if the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 15.3 Synthetic holdings of Common Equity Tier 1 of financial sector entities where the bank has a significant investment 15.3.1+15.3.2 Article 17 and Article 19, paragraphs 4 and 5 15.3.1 Synthetic holdings (GROSS) of Common Equity Tier 1 of financial sector entities where the bank has a significant investment Article 17 and Article 19, paragraphs 4 and 5 15.3.2 (-) Permitted offsetting short positions in relation to the synthetic gross holdings included above Article 19, paragraphs 4 and 5 16 Holdings of Additional Tier 1 Capital of financial sector entities where the bank has a significant investment, net of short positions 16.1+16.2+16.3 Article 27 and Article 28. 16.1 Direct holdings of Additional Tier 1 Capital of financial sector entities where the bank has a significant investment 16.1.1+16.1.2 Article 27 and Article 28. 16.1.1 Direct holdings (Gross) of Additional Tier 1 Capital of financial sector entities where the bank has a significant investment Article 27 Direct holdings of Additional Tier1 Capital (AT1) of financial sector entities where the bank has a significant investment, excluding: a) Subscription positions retained for 5 working days or less; b) Holdings that are treated as reciprocal cross holdings, in accordance with Article 25, letter "b" 16.1.2 (-) Permitted offsetting short positions in relation to the direct (gross) holdings included above Article 28, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 16.2 Indirect holdings in Additional Tier 1 Capital of financial sector entities where the bank has a significant investment 16.2.1+16.2.2 Article 27 and Article 28. 16.2.1 Indirect holdings (GROSS) in Additional Tier 1 Capital of financial sector entities where the bank has a significant investment Article 27 and Article 28. The amount that shall be reported will represent indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount will be obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings treated as reciprocal (cross) holdings according to Article 25, letter "b" shall not be included. 16.2.2 (-) Permitted offsetting short positions in relation to the indirect (gross) holdings included above Article 28, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 16.3 Synthetic holdings of Additional Tier 1 Capital of financial sector entities where the bank has a significant investment 16.3.1+16.3.2 Article 27 and Article 28. 16.3.1 Synthetic holdings (GROSS) of Additional Tier 1 Capital of financial sector entities where the bank has a significant investment Article 27 and Article 28.

67 16.3.2 (-) Permitted offsetting in short positions in relation to the synthetic (gross) holdings included above Article 28 17 Holdings of Tier 2 Capital of financial sector entities where the bank has a significant investment, net of short positions 17.1+17.2+17.3 Article 35 and Article 36. 17.1 Direct holdings of Tier 2 Capital of financial sector entities where the bank has a significant investment 17.1.1+17.1.2 Article 35 and Article 36. 17.1.1 Direct holdings (Gross) of Tier 2 Capital of financial sector entities where the bank has a significant investment Direct holdings of Tier 2 Capital (T2) of financial sector entities where the bank has a significant investment, excluding: a) Subscription positions retained for 5 working days or less (Article 33, letter "d"); b) Holdings that are treated as reciprocal cross holdings, in accordance with Article 33, letter "b" 17.1.2 (-) Permitted offsetting short positions in relation to the direct (gross) holdings included above Article 36, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 17.2 Indirect holdings in Tier 2 Capital of financial sector entities where the bank has a significant investment 17.2.1+17.2.2 Article 35 and Article 36. 17.2.1 Indirect holdings in (GROSS) Tier 2 Capital of financial sector entities where the bank has a significant investment Article 35 and Article 36. The amount that shall be reported will represent indirect holdings in the tradable book of capital instruments of financial sector entities in the form of holdings in index securities. This amount will be obtained by calculating the core exposure to capital instruments of financial sector entities in these indices. Holdings treated as reciprocal (cross) holdings according to Article 33, letter "b" shall not be included. 17.2.2 (-) Permitted offsetting short positions in relation to the indirect gross holdings included above Article 36, letter "a" permits offsetting short positions in the same core exposure provided that the maturity of the short position matches the maturity of the long position or has a residual maturity of at least one year. 17.3 Synthetic holdings of Tier 2 Capital of financial sector entities where the bank has a significant investment 17.3.1+17.3.2 Article 35 and Article 36. 17.3.1 Synthetic holdings (GROSS) of Tier 2 Capital of financial sector entities where the bank has a significant investment Article 35 and Article 36. 17.3.2 (-) Permitted offsetting in short positions in relation to the synthetic (gross) holdings included above Article 36 18 Risk weighted exposures of Common Equity Tier 1 holdings in financial sector entities which are not deducted from the bank's Common Equity Tier 1 Capital Article 18 19 Risk weighted exposures of Additional Tier 1 Capital holdings in financial sector entities which are not deducted from the bank's Additional Tier 1 Capital Article 29 20 Risk weighted exposures of Tier 2 Capital holdings in financial sector entities which are not deducted from the bank's Tier 2 Capital Article 37 Total risk exposure amounts of holdings not deducted from the corresponding capital category:

68 ANNEX 6 Reporting forms of open foreign currency positions on a consolidated basis (referring to Regulation “On risk management from open foreign currency positions”) - (quarterly)

69 Form 1 SPOT FOREIGN EXCHANGE POSITION A. ASSETS

1. Cash in hand and the Central Bank
2. Treasury Bills and other bills eligible for refinancing with the Central Bank
3. Current accounts with banks, credit institutions and other financial institutions
4. Deposits with banks, credit institutions and other financial institutions demand deposits time deposits
5. Lending to banks, credit institutions and other financial institutions
6. Other with banks, credit institutions and other financial institutions
7. Loans and overdrafts short-term medium-term long-term minus provisions for loans
8. Clients' liabilities for current accounts
9. Bills and other fixed income securities
10. Bills and other variable income securities
11. Participating interests in banks and financial institutions in others
12. Net intangible fixed assets (minus amortisation)
13. Net tangible fixed assets (minus amortisation)
14. Other assets T o t a l A s s e t s
15. Foreign exchange transactions-spot foreign exchange purchasing Spot position in asset (Total assets and foreign exchange transactions -spot foreign exchange purchasing) Spot position in Asset (counter value in ALL million)
16. Central Bank
17. Current accounts from banks, credit institutions and other financial institutions
18. Current accounts with banks, credit institutions and other financial institutions
19. Deposits from banks, credit institutions and other financial institutions demand deposits time deposits
20. Loans from banks, credit institutions and other financial institutions
21. Due to customers for current accounts and deposits deposits
22. Due to the Albanian Government and public administration
23. Liabilities from bills and other securities minus provisions for loans
24. Grants and public financing
25. Discretionary provisions
26. Subordinated debt
27. Shareholders' equity paid-in capital premiums
28. Other liabilities T o t a l l i a b i l i t i e s
29. Foreign exchange transactions - spot foreign exchange selling Spot position in Liabilities (total liabilities and foreign exchange transactions - spot foreign exchange selling) Spot position in liabilities (counter-value in ALL) … USD EURO …. GOLD TOTAL B. LIABILITIES USD EURO GOLD TOTAL

70 Form 2 Form 3 FORWARD FOREIGN EXCHANGE POSITION C. Long position 1.Foreign exchange transactions - forward foreign exchange purchasing 2. Foreign exchange transactions - future foreign exchange purchasing 3.Foreign exchange transactions - principal according to swaps ( the share not included in spot position) 4. Guarantees upon the stipulations set forth in the regulation 5. Letter of credit accordingly to the regulation Forward Long position Forward Long position (counter value in ALL million)

1. Foreign exchange transactions - forward foreign exchange selling
2. Foreign exchange transactions - future foreign exchange selling
3. Foreign exchange transactions - principal upon swaps (the share not included in spot position)
4. Guarantees according to the stipulations in the Regulation
5. Letter of credit accordingly to the regulation Short forward position Short forward position (counter value in ALL million) … GOLD TOTAL D. Short position USD EURO USD EURO … GOLD TOTAL NET OPTIONS POSITION USD EURO … GOLD TOTAL
6. CALL option purchase
7. PUT options selling
8. CALL option selling
9. PUT option selling Net option position (1+2)-(3+4) Net options position (counter value in ALL million)

71 Form 4 OPEN FOREIGN EXCHANGE POSITIONS Net open foreign exchange position Net position Open foreign exchange position Exchange ALL Long position Short position of equivalent of net (long) (short) OPTIONS rate open foreign exchange position (1) (2) (3) (4) (5) (6)= (2)-(3)+(4)-(5) (7) (8)= (6)+(7) (9) (10) (11)=(10)/(15)*100 USD EURO GBP CHF CAD SEK AUD JPY DKK NOK TRY GOLD

1. Total net open foreign exchange long position (12) 2.Total net open foreign exchange short position (13)
2. Total net open foreign exchange position (14)= (12) if (12)>(13); or (13) if (13)>(12)
3. Regulatory capital (15)
4. Net open foreign exchange position (14)/regulatory capital (15)*100=<(30%) Approved rate for a single currency 20% Approved rate for all currencies 30% SPOT position ALL net open foreign exchange position / Regulatory capital (including OPTIONS) (excluding OPTIONS) FORWARD position Currency Assets Liabilities

72 Form 5 Off-balance sheet items (without the elements included in SPOT, FORWARD positions and Options) F. A s s e t s

1. Financing commitments granted: to the benefit of banks and other financial institutions to the benefit of customers
2. Guarantees granted: to the benefit of banks and financial institutions to the benefit of customers
3. Commitments for securities to be received 4.Securities extended as a guarantee for a loan or refinancing 5.Securities received as a loan
4. Other Commitments
5. Commitments for granted financial instruments Total off-balance sheet items Total off -balance sheet asset items (counter value in ALL million) G. L i a b i l i t i e s USD EURO CHF GOLD TOTAL
6. Received financial commitments from banks and credit institutions from customers
7. Guarantees received from banks and financial institutions from customers
8. Commitments for securities to be granted
9. Securities received as a guarantee for e credit or refinancing
10. Securities granted as a loan
11. Other commitments
12. Commitments on received financial instruments Total off - balance sheet liabilities items Total off-balance-sheet liabilities items (counter value in million ALL) H) Net off-balance sheet items (counter value in ALL million) (F-G) USD EURO … GOLD TOTAL

73 Form 6 Form 7 OPEN FOREIGN EXCHANGE POSITION (1) (2) (3) (4) = '(2) + '(3) (5)=(4)/(7)*100 USD EURO GBP CHF CAD SEK AUD JPY DKK NOK TRY GOLD 1.Total net open foreign exchange long position (6) 2. Total net open foreign exchange short position (7) 3. Total net foreign exchange position of the bank (8)= (6) if (6)>(7); or (7) if (7)>(6) 4. Regulatory capital (7) 5. Total net open foreign exchange position of the bank (8)/regulatory capital (7)*100 Notes: Column (2): Form 4, Column (10) Column (3): Form 5, letter (H) Total position including other off-balance sheet items ALL net open foreign exchange position / Regulatory capital ALL equivalent of net open foreign exchange position Currency Net off￾balance sheet item Elements excluded from the calculation of the open foreign exchange position USD EURO … GOLD Notes: Form 7 to be filled in from the bank accordingly to the stipulations set forth in the Regulation "On risk managment from open foreign currency positions".

74 ANNEX 7

Reporting forms on investments in the equity of commercial companies (referring to Regulation “On banks’ investments in the equity of commercial companies”) - (quarterly)

75 Form 1

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(Name of superordinate institution) REPORT ON CAPITAL INVESTMENTS Reporting date: _________________ I. Calculation of limits  Regulatory capital of banking group as at the reporting date = _____________________  Maximum allowed investment to the same commercial company 15% of the group’s regulatory capital = _____________________  Maximum allowed investment of all investments in the commercial company, together: 60% of the group’s regulatory capital = _____________________ II. Exceed of limits

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III. Exceed of limit on total investments, together

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Date: ____________ Prepared by: __________________ Seal and signature of the responsible person:

76 Form 2

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(Name of superordinate institution) Regulatory capital of the banking group at the reporting date __________________________________ CAPITAL INVESTMENTS Reporting date: _________________ Table 1/1 No. Name of financial institution that has invested in the capital of the commercial companies The invested amount in the commercial company capital Name of the commercial company where it is invested % of the amount invested to regulatory capital of the group 1 2 3 4 A. B. C. .....

77 Table 1/2 No. Total investments in the capital of commercial companies % of invested amount to the group’s regulatory capital Allowed limit as a ratio to the group’s regulatory capital 1 2 3

60%

78 ANNEX 8 Tables on the disclosure of information (referring to the Regulation “On minimum requirements of disclosing information from banks and foreign bank branches” – (quarterly)

79 Form 1 Table 1: Information on the structure, the main activity and the organization of banking group (every end-year)

1. General information about the banking group 1.1 Superordinate institution shall disclose: a) Structure of composing entities of the banking group (the scheme); b) Legal form of composing entities of banking group; c) Address of composing entities of the banking group; 1.2 Superordinate institution shall disclose information on shareholders with qualifying holding : a) trade name or name and surname; b) legal form, c) registered office, d) Percentage of shares with voting rights. 2 Information on the function structure of the banking group 2.1 The superordinate institution shall disclose information on: a) code of ethics and management policy of the activity, in particular content of a government code or policy and their implementation process; b) banking group policy related to the conflict of interests, and the nature and level of transactions with composing entities and the related persons/clients.
2. Information on the activities of composing entities of the banking group 3.1 Superordinate institution shall disclose information on the activity of the composing entities, as follows: a) a list of the activities according to the granted licence; b) a list of the activities that they actually perform;

80 Table 2: Accounting balance sheet, profit and loss statement and in particular profitability indicators (quarterly) Qualitative information (a) Summary, in the form of written analysis and comments on the performance of the financial situation of the banking group. Quantitative information (b) Balance sheet (assets-liabilities) and off-balance sheet items, with explanatory notes on items that serve user requirements. (c) Profit and loss statement accompanied by explanatory notes on important categories of income and expenditure. (d) Profitability indicators as follows: i) Return on average assets (ROAA) = net income / average assets * 100; ii) extraordinary net result / average assets; iii) total operating expenses / gross operating income; iv) Return on average equity (ROAE) = net income / average equity * 100; v) assets per employee = total assets / registered number of employees; vi) personnel expenses / gross operating income;

81 Table 3: Regulatory capital structure (quarterly) Qualitative information (a) Summary on the main terms and conditions of capital instruments, particularly in the case of subordinated loans. Quantitative information (b) Tier 1 capital calculated as the sum of Common Equity Tier 1 capital and Additional Tier 1 capital. i) Common Equity Tier 1 capital, detailed as follows:  paid-up capital (common shares);  share premiums (common);  retained earnings and losses carried forward from previous periods  year-end profits;  reporting period profit;  reserves (excluding revaluation reserve);  credit revaluation differences;  minority interests. ii) Prudential filters and deductions from Common Equity Tier 1 capital in accordance with the regulation "On the bank’s regulatory capital" and/or other regulatory acts. iii) Additional Tier 1 capital, detailed as follows:  capital instruments that meet the criteria established in the regulation “On the bank’s regulatory capital”; and  share premium accounts related to the above instruments (c) Total Common Equity Tier 1 capital (d) i) Tier 2 capital, detailed as follows:  capital instruments and subordinated loans that meet the criteria to be included in Tier 2 capital;  share premium accounts related to the above instruments; ii) Deductions from Tier 2 capital in accordance with the regulation “On the bank’s regulatory capital”. (e) Total Tier 2 capital (f) Total regulatory capital

82 Table 4: Capital adequacy (quarterly) Qualitative information (a) Summary on the standardized approach to assess the banking group’ capital adequacy. Quantitative information (b) Items of exposures and possible exposures weighted for the credit or counterparty credit risk, using the standardized approach, set out in the regulation "On capital adequacy ratio". (c) Capital requirement for market risk, calculated in accordance with the requirements set out in the regulation "On capital adequacy ratio", multiplied by 12.5. Banking group calculates the capital requirement for market risk as the sum of: i) capital requirement for operations in the trading book, which includes:  capital requirement for position risk;  capital requirement for concentration risk; and ii) regulatory capital requirements for all banking group positions (trading book positions and banking books positions), which includes:  capital requirement for foreign exchange risk;  capital requirement for commodity risk;  capital requirement for settlement risk. (d) Capital requirement for operational risk, calculated according to the Basic Indicator Approach or Standardized Approach, set out in the regulation "On capital adequacy ratio", multiplied by 12.5. (e) Common Equity Tier 1 capital / Risk-weighted assets (in %). (f) Tier 1 Capital / Risk-weighted assets (in %). (g) Capital Adequacy Ratio (in %)

83 Table 5: General qualitative information on exposure to risks* Qualitative information (a) Summary information on objectives and management policies for each risk category, in particular on: i) strategies and processes for the management of these risks; ii) structure and organization of the risk/s management function iii) purpose and types of reporting systems and risk/s measurement iv) risk mitigation policies, strategies and processes for the constant monitoring of their efficiency. *Frequency of disclosure of information in Table 5 will be adjusted in accordance with the frequency of disclosure of each risk category, detailed in the following tables. Table 6: Credit risk: General information (quarterly) Qualitative information (a) Summary on credit risk, including: i) definition of non-performing loans; ii) a description of the method adopted for creating loan loss provisions; iii) Banking group's policy on credit risk management. Quantitative information (b) Total and average gross credit outstanding during the quarter, by major types of credit exposures. (c) Classification of the credit portfolio by geographical areas. (d) Classification of the credit portfolio by sector of the economy and counterparty type. (e) Classification of the credit portfolio by residual (contractual) maturity. (f) Amount of past due and non-performing loans according to classification (d), and provision expenses within this classification. (g) Amount of past due and non-performing loans according to classification (c), and provision expenses within this classification. (h) Changes in credit provisions during the period: i) opening balance of provisions at period start (+) ii) additions to provisions (+) iii) reversal of provisions (+) iv) written-off loans during the period (-) v) adjustments made during the period (+ or -) vi) closing balance of provisions at period end (1+2+3-4+ose-5)

84 Table 7: Credit risk: Information about the credit portfolio according to the standardized approach (quarterly) Qualitative information (a) Summary for each class of exposure in accordance with the classification in the regulation "On capital adequacy ratio", including: i) names of external credit assessment institutions (ECAIs) and export credit agencies (ECAs), and the reasons for any changes; ii) exposure classes for which an ECAI or ECA is used. Quantitative information (b) Exposure values, according to the credit quality, before and after credit risk mitigation techniques, as well as exposure values deducted from the regulatory capital, according to exposure classes pursuant to regulation "On capital adequacy ratio”. Table 8: Risk mitigation techniques (quarterly) Qualitative information (a) Summary on credit risk mitigation techniques, including: i) policies and processes for on- and off-balance sheet netting, accompanied by data on the extent to which the bank makes use of netting; ii) policies and processes for collateral evaluation and management; iii) description of the main types of collateral taken by the banking group entities; iv) main types of guarantors and their creditworthiness. v) information about market or credit risk concentrations under the credit risk mitigation instruments used. Quantitative information (b) Total (net) exposure after on- and off-balance sheet netting (if applicable) in the case of funded credit protection covered by: i) financial collateral; ii) on-balance sheet netting; iii) master netting agreements; iv) other eligible credit protection. (after the application of haircuts). (c) Total (net) exposure after on- and off-balance sheet netting (if applicable) in the case of unfunded credit protection covered by:

85 i) guarantees; ii) counter-guarantees; iv) credit derivatives. Table 9: Counterparty credit risk (quarterly) Qualitative information (a) Summary on derivatives and counterparty credit risk, including: i) policies for securing collateral and establishing credit reserves for counterparty credit risk; ii) amount of provisions the group creates/plans, when the collateral value falls due to credit rating downgrade. Quantitative information (b) i) gross positive fair value of contracts; ii) reduction in gross positive fair value due to netting; iii) positive fair value net of netting agreements; iv) collateral held; v) positive fair value of derivative contracts net of netting and collateral agreements; vi) value of exposure to counterparty risk, calculated in accordance with the standardised method; vii) notional amount of credit derivative hedges for counterparty risk; viii) distribution of fair value of contracts by type of derivative contract; ix) notional amount of credit derivatives in the banking book and in the trading book, divided by product type further broken down according to the role paid by the group (buyer or seller of protection) within each product group;

86 Table 10: Securitization (quarterly) Qualitative information (a) Summary on securitization (including synthetic securitization) including: i) banking group’s objectives with regard to securitization activity, including the extent these activities transfer the credit risk of the underlying securitized exposure, from the entities of the banking group to other entities; ii) role played by the entities of the banking group in the securitization process and, for each of them, the extent of involvement. (b) Summary of banking group’s accounting policies for securitization activities, including: i) whether the transactions are treated as sales or financings; ii) recognition of profit on sales; iii) key assumptions for valuing retained interests that include any significant changes since the last reporting period and the impact of such changes; iv) treatment of synthetic securitizations, if this is not covered by other accounting policies (for example, on derivatives). (c) Names of ECAIs used for securitizations and the types of securitization exposure for which each institution is used. Quantitative information (d) The total outstanding exposures securitized by the banking group, when the banking group is the originator of the securitization, broken down into traditional and synthetic securitization and those (securitization operations), where the banking group is an investor, by exposure type. (e) For exposures securitized by the banking group and subject to the securitization regulations, the breakdown, by type of exposure: i) of the amount of non-performing securitized exposures; and ii) of losses recognized by the bank during the period. (f) Aggregate amount of securitization positions retained or purchased, broken down by exposure type. (g) Information on the aggregate amount of exposures attributed to the interests of the originators and investors in the case of securitized facilities, subject to the early amortization treatment. (h) Amount of securitization transactions during the actual year, including the amount of exposures securitized by exposure type, as well as recognized gains or losses on sale by asset type. (i) Amount of securitization positions, which have been deducted from regulatory capital or those for which a risk weight of 1250% has been applied.

87 Table 11: Market risks: General information (half-yearly) Qualitative information (a) Qualitative summary on market risks in accordance with the requirements of the regulation "On capital adequacy ratio". Quantitative information (b) Capital requirements for: i) interest rate risk; ii) equity positions risk; iii) foreign exchange risk; iv) commodity risk Table 12: Operational risk (quarterly) Qualitative information (a) Summary on the approach used for operational risk capital assessment (Basic Indicator Approach or Standardized Approach). Quantitative information (b) Capital requirement for operational risk, calculated according to the Basic Indicator or Standardized Approach, envisaged in the regulation "On capital adequacy ratio", multiplied by 12.5. Table 13: Liquidity risk (quarterly) Qualitative information (a) Summary of agreement’s terms and conditions, in case of an agreement within the group, on liquidity support. Table 14: Accounting policies (every year end) Qualitative information (a) Summary on the accounting policies employed in preparing the financial statements, in order for the user of information to know how various items in such statements are evaluated for an accurate interpretation of the information. (b) Summary on accounting policies used in evaluating assets, liabilities, provisions, income, etc.

88 Table 15: Remuneration policies (every year end) Qualitative information (a) Summary relating to the remuneration unit responsible for determining remuneration policies of the banking group entities, including: i) name, composition and mandate of the remuneration unit responsible for determining remuneration policies; ii) a description of the scope of the banking group’s remuneration policy (e.g. by business lines), iii) a description of the types of employees considered as material risk takers and executive directors, including the number of employees in each group. (b) Summary relating to the design and structure of salaries and remuneration processes, including: i) objectives of the remuneration policy; ii) review of remuneration policies during the past year, and if so, a description of any changes that were made; iii) the procedure implemented by the banking group to ensure that remuneration policies for risk-taking employees differ from those for the rest of the group’s employees. (c) Summary on banking group’s entities procedures for the assessment of the current and ex-ante risks in determining the salaries and remuneration, including: i) risks that the bank takes into account when implementing remuneration measures; ii) key measures used to take account of these risks, including risks difficult to measure and their impact on salaries and remuneration policies. (d) Summary on the ways in which the entities of the banking group link performance during a performance measurement period with levels of remunerations, including: i) main performance metrics for the entities of the banking group, main business lines as well as employees; ii) share (in %) of individual remuneration that depends on the banking group￾wide and individual performance; iii) measures implemented to adjust remuneration policies in the event that financial performance is negative. (e) Summary on the ways in which the objectives and long-term performance relate to the level of remuneration. (f) Summary on the different forms of variable remuneration that the bank utilizes and the rationale for using these forms. A description if this variable element differs across employees or groups of employees, a description of the factors that determine the mix of the variable remuneration and the importance of each of them. Quantitative information (g) Number of meetings held by the remuneration committee units to determine the remuneration during the financial year, and remuneration paid to its members. (h) Annual aggregated remunerations for the steering council and/or management bodies and executive directors (in accordance with Table 16), and forms of their remuneration, and the rationale of compliance of such payments with the risk management policies, risk profile determined in accordance with the long-term objectives of the banking

89 group. Table 16**: Forms and elements of remuneration for the Steering Council and/or management bodies and executive directors of all entities of the banking group (every year end) Total value of remuneration awards for the current fiscal year Immediate/for the actual period Deferred Fixed remuneration Cash/bonus Shares Other Variable remuneration Cash/bonus Shares Other ** This table shall be filled in separately for a) Steering Council and/or management bodies; and b) executive directors of all entities of the banking group.