Decision on Reporting of the Development Bank of Montenegro to the Central Bank of Montenegro

[unofficial translation]
Pursuant to Article 44 paragraph 2 item 3 of the Central Bank of Montenegro Law (OGM 40/10, 06/13, 70/17, 125/23), and in connection with Article 70 paragraph 3 of the Law on the Development Bank (OGM 99/24), the Council of the Central Bank of Montenegro, at its meeting held on 25 July 2025, passed the following DECISION ON REPORTING OF THE DEVELOPMENT BANK OF MONTENEGRO TO THE CENTRAL BANK OF MONTENEGRO Subject matter
Article 1
This decision shall regulate types, format, and content of the reports and data that the Development Bank of Montenegro (hereinafter: the Development Bank) shall submit to the Central Bank of Montenegro (hereinafter: the Central Bank), and the deadlines for their submission. Monthly reports
Article 2
(1) The Development Bank shall submit to the Central Bank the following monthly reports:

Balance Sheet (Template M-BS-RB);
Profit and Loss Statement (Template M-BU-RB);
Off-Balance Sheet Records (Template M-VB-RB);
Report on Cash and Deposit Accounts with Central Banks (Template M-ND-RB);
Report on Receivables from Credit Institutions and Other Financial Institutions –
Demand and Term (Template M-PBFI-RB);
Report on Securities (Template M-HOV-RB);
Report on Issuers of Securities Owned by the Development Bank (Template MHOV-IPPZP-RB);
Report on Loans and Receivables from Banks and Other Clients (Template M-KLRB);
Report on Loans and Other Receivables per Economic Activity of Legal Persons
(Template M-KD-RB);
10)Report on Structure of Loans and Other Receivables by Purpose (Template MSKN-RB); 11)Report on 50 Largest Debtors of the Development Bank Based on Factoring Operations (Template M-FP-RB); 12)Report on Asset Classification (Template M-KA1-RB); 13)Report on Off-Balance Sheet Asset Classification (Template M-KA2-RB); 14)Report on Past Due Loans and Receivables (Template M-BSK1-RB); 15)Report on Past Due Loans and Receivables – per Economic Activity (Template MBSK2-RB); 16)Report on Non-Performing Loans (Template M-NKN-RB);

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17)Report on Non-Performing Loans Per Economic Activity (Template M-NKD-RB); 18)List of Non-Performing Assets – 50 Largest Debtors (Template NA-B-RB); 19)List of Non-Performing Off-Balance Sheet – 50 Largest Debtors (Template NAVB-RB); 20)Report on Exposure Concentration - Overview of 50 largest sub-accounts (individually granted) of exposures of clients (natural and legal persons) (Template M-NDB1-RB); 21)Report on Exposure Concentration - Overview of 50 largest debtors (natural and legal persons) of the Development Bank – total exposure per the client (Template M-NDB2-RB); 22)Report on Loans Granted with Grace Period and One-Off Maturity (Template MGP_JD-RB); 23)Extension of Repayment Period for Principal or Interest (Template M-PRK_I-RB); 24)Reduction in Interest Rate on Loan Granted (Template M-PRK_II-RB); 25)Acquired Debtor’s Receivables to Third Party, Either Against Partial or Full Loan Repayment (Template M-PRK_III-RB); 26)Reduction in the Amount of Debt, Principal or Interest (Template M-PRK_IV-RB); 27)Capitalisation of Interest on Loan Granted to the Debtor (Template M-PRK_V-RB); 28)Replacement of the Existing Loan(s) by New Loan (Template M-PRK_VI-RB); 29)Other Similar Arrangements Facilitating the Debtor’s Financial Position (Template MPRK_VII-RB); 30)Report on Total Restructured Loans and Other Receivables (Template MPRK_VIII-RB); 31)Report on Restructured Loans by Beneficiaries (Template M-PRK-UK1-RB); 32)Report on Restructured Loans per Economic Activity (Template M-PRK-UK2-RB); 33)Report on Deposits and Funds at Escrow Account (Template M-D-RB); 34)Report on Largest Depositors of the Development Bank – 50 Largest Depositors (legal and natural persons) – (Template M-NDEP-RB); 35)Report on Borrowings (Template M-P-RB); 36)Report on Borrowings Taken (Template M-IP-RB); 37)Report on Assets and Liabilities Maturity Match (Template M-RU-RB); 38)Report on Available Liquid Assets, Liabilities and Executed Payments (Template RLS-RB); 39)Report on Deposits of Natural and Legal Persons (Template DFLPL-RB). (2) The Development Bank shall submit to the Central Bank monthly reports referred to in paragraph (1) of this Article within ten days at the latest following the expiry of the reporting monthly period. Quarterly Reports
Article 3
(1) The Development Bank shall submit to the Central Bank the following quarterly reports:

Balance Sheet (Template M-BS-RB);
Profit and Loss Statement (Template M-BU-RB);
Off-Balance Sheet Records (Template M-VB-RB);

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4) Statistical Data (Template BS-ST-RB);
5) Report on Cash and Deposit Accounts with Central Banks (Template M-ND-RB);
6) Report on Receivables from Credit Institutions and Other Financial Institutions –
Demand and Term (Template M-PBFI-RB);
7) Liquidity Coverage Report – Liquid Assets (Template LP-LA-RB);
8) Liquidity Coverage Report – Outflows (Template LP-O-RB);
9) Liquidity Coverage Report – Inflows (Template LP-P-RB);
10)Liquidity Coverage Report - Calculations (Template LP-I-RB); 11)Report on Required Stable Funding (Template ZSIF-RB); 12)Report on Available Stable Funding (Template RSIF-RB); 13)Report on Net Stable Funding Ratio (Template NSFR-RB); 14)Report on Securities (Template M-HOV-RB); 15)Report on Issuers of Securities Owned by the Development Bank (Template MHOV-IPPZP-RB); 16)Report on Investments in Other Legal Persons (Template UPL-RB); 17)Report on Loans and Receivables from Banks and Other Clients (Template M-KLRB); 18)Report on Loans and Other Receivables per Economic Activity of Legal Persons (Template M-KD-RB); 19)Report on Structure of Loans and Other Receivables by Purpose (Template MSKN-RB); 20)Report on 50 Largest Debtors of the Development Bank Based on Factoring Operations (Template M-FP-RB); 21)Report on Asset Classification (Template M-KA1-RB); 22)Report on Off-Balance Sheet Asset Classification (Template M-KA2-RB); 23)Report on Past Due Loans and Receivables (Template M-BSK1-RB); 24)Report on Past Due Loans and Receivables – per Economic Activity (Template MBSK2-RB); 25)Report on Non-Performing Loans (Template M-NKN-RB); 26)Report on Non-Performing Loans per Economic Activity (Template M-NKD-RB); 27)List of Non-Performing Assets – 50 Largest Debtors (Template NA-B-RB); 28)List of Non-Performing Off-Balance Sheet – 50 Largest Debtors (Template NAVB-RB); 29)Report on Exposure Concentration - Overview of 50 largest sub-accounts (individually granted) of exposures of clients (natural and legal persons) (Template M-NDB1-RB); 30)Report on Exposure Concentration - Overview of 50 largest debtors (natural and legal persons) of the Development Bank – total exposure per the client (Template M-NDB2-RB); 31)Report on Loans Granted with Grace Period and One-Off Maturity (Template MGP_JD-RB); 32)Extension of Repayment Period for Principal or Interest (Template M-PRK_I-RB); 33)Reduction in Interest Rate on Loan Granted (Template M-PRK_II-RB); 34)Acquired Debtor’s Receivables to Third Party, Either Against Partial or Full Loan Repayment (Template M-PRK_III-RB); 35)Reduction in the Amount of Debt, Principal or Interest (Template M-PRK_IV-RB);

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36)Capitalisation of Interest on Loan Granted to the Debtor (Template M-PRK_V-RB); 37)Replacement of the Existing Loan(s) by New Loan (Template M-PRK_VI-RB); 38)Other Similar Arrangements Facilitating the Debtor’s Financial Position (Template MPRK_VII-RB); 39)Report on Total Restructured Loans and Other Receivables (Template MPRK_VIII-RB); 40)Report on Restructured Loans by Beneficiaries (Template M-PRK-UK1-RB); 41)Report on Restructured Loans per Economic Activity (Template M-PRK-UK2-RB); 42)Report on Deposits and Funds at Escrow Account (Template M-D-RB); 43)Report on Largest Depositors of the Development Bank – 50 Largest Depositors (legal and natural persons) – (Template M-NDEP-RB); 44)Report on Borrowings (Template M-P-RB); 45)Report on Borrowings Taken (Template M-IP-RB); 46)Report on Assets and Liabilities Maturity Match (Template M-RU-RB); 47)Report on the Development Bank's Placements Granted Under Special Conditions (Template IPPU-RB); 48)Report on Own Funds of the Development Bank (Template RK-RB); 49)Report on the Development Bank's Capital Adequacy Ratio (Template KS-RB); 50)Report on Risk-Weighted Exposure to Credit Risk, Counterparty Credit Risk (Template PBAV-RB); 51)Report on Capital Requirement for Operational Risk (Template KZ-OR-RB); 52)Report on Market Risk: Standardised Approaches for Foreign Exchange Risk (Template KZ-DR-RB); 53)Report on Leverage (Template LEV-RB); 54)Report on Elements of the Development Bank’s Trading Book (Template ETK-RB); 55)Report on Interest Rate Risk – Changes in Economic Value of Equity (Template RKS-EVE-RB); 56)Report on Interest Rate Risk – Changes in Net Interest Income (Template RKSNII-RB); 57)Report on Structure of Loans by Collateral (Template SKK-RB); 58)Report on Subordinated Debt (Template SUB-RB); 59)Report on Large Exposures of the Development Bank to a Single Person or a Group of Connected Persons (Template VI-G-RB); 60)Report on Large Exposures of the Development Bank – Overview of Persons Constituting a Group of Connected Persons (Template VI-P-IZL-RB); 61)Report on Doing Business with Persons Connected with the Development Bank (Template PPL-RB); 62)Report on Available Liquid Assets, Liabilities and Executed Payments (Template RLS-RB); 63)Report on Deposits of Natural and Legal Persons (Template DFLPL-RB). (2) The Development Bank shall submit to the Central Bank the reports specified in paragraph (1) of this Article no later than 20 days following the expiry of the reporting quarter.

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(3) Notwithstanding paragraph (2) of this Article, the Development Bank shall submit to the Central Bank the reports specified in paragraph (1) of this Article for the last quarter of the business year based on the final information no later than 15 February of the following year. Reporting templates
Article 4
The Development Bank shall submit the reports set forth in this Decision to the Central Bank using the templates enclosed to this Decision and making an integral part thereof. Reporting format
Article 5
The Development Bank shall submit reports referred to in this Decision in electronic form, and in hard copy upon the Central Bank request. Submission of first reports
Article 6
(1) The Development Bank shall submit the reports referred to in Article 2 paragraph (1) items 4) to 7), item 11), items 18) to 22), items 30) to 34) and items 37) to 39) of this Decision, which it submits to the Central Bank for the first time in accordance with the provisions of this Decision, using the balance as of 31 January 2026 in accordance with the time limit set forth in Article 2 paragraph (2) of this Decision. (2) The Development Bank shall submit the reports referred to in Article 3 paragraph (1) items 5) to 15), item 11), items 27) to 31), items 39) to 43) and items 46) to 63) of this Decision, which it submits to the Central Bank for the first time in accordance with the provisions of this Decision, using the balance as of 31 March 2026 in accordance with the time limit set forth in Article 3 paragraph (2) of this Decision. Entry into force
Article 7
This Decision shall enter into force on the eighth day following that of its publication in the “Official Gazette of Montenegro”. THE COUNCIL OF THE CENTRAL BANK OF MONTENEGRO CHAIRPERSON G O V E R N O R, Irena Radović m.p. Decision number: 0101-5891-4/2025 Podgorica, 5 July 2025

Balance Sheet (Template M-BS-RB)
(EUR 000)
No. ASSETS Amount

Cash and deposit accounts with central banks
Financial assets at amortised cost
2.a. Loans and receivables from credit institutions 2.b. Loans and receivables from clients 2.c. Factoring and other purchased receivables 2.d. Securities 2.e. Other financial assets
Financial assets at fair value through other comprehensive income
3.a. Loans and receivables from credit institutions 3.b. Loans and receivables from clients 3.c. Factoring and other purchased receivables 3.d. Securities 3.e. Other financial assets
Held-for-trading financial assets
4.a. Loans and receivables from credit institutions 4.b. Loans and receivables from clients 4.c. Factoring and other purchased receivables 4.d. Securities 4.e. Other financial assets
Financial assets carried at fair value through profit and loss, not held
for trading
5.a. Loans and receivables from credit institutions 5.b. Loans and receivables from clients 5.c. Factoring and other purchased receivables 5.d. Securities 5.e. Other financial assets
Derivative financial assets as hedging instruments
Changes in the fair value of items being subject to hedging
Investments in associates, subsidiary undertakings and joint
ventures at equity method
Investment properties
Property, plant and equipment
Intangible assets
Current tax assets
Deferred tax assets
Non-current assets held for sale and discontinued operations
Other assets
TOTAL ASSETS:

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LIABILITIES
17. Financial liabilities carried at amortised cost
17.a. Deposits

17.b. Liabilities to credit institutions 17.c. Liabilities to creditors other than credit institutions 17.d. Securities issued 17.e. Other financial liabilities
18. Held-for-trading financial liabilities
18.a. Deposits
18.b. Liabilities to credit institutions 18.c. Liabilities to clients other than credit institutions 18.d. Securities issued 18.e. Other financial liabilities
19. Financial liabilities not traded and measured at fair value through
profit or loss
19.a. Deposits
19.b. Liabilities to credit institutions 19.c. Liabilities to clients other than credit institutions 19.d. Other financial liabilities
20. Derivative financial liabilities as hedging instruments
21. Changes in the fair value of items being subject to hedging
22. Provisions
23. Liabilities on non-current assets held for sale and discontinued
operations
24. Current tax liabilities
25. Deferred tax liabilities
26. Other liabilities
27. Subordinated debt
28. TOTAL LIABILITIES:
CAPITAL
29. Share capital
30. Issue premiums
31. Undistributed profit
32. Current year profit/loss
33. Other reserves
34. Non-controlling interests in equity
35. TOTAL CAPITAL: (29. to 34.)
36. TOTAL CAPITAL AND LIABILITIES: (28. + 35.)

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2) Profit and Loss Statement (Template M-BU-RB)
(EUR 000)
No. POSITION Amount

Interest income and similar income
Interest income on impaired loans
Interest expenses and similar expenses
I. NET INTEREST INCOME (1+2-3)
Fee and commission income
Fee and commission expenses
II. NET FEE AND COMMISSION INCOME (4-5)
Net gains/losses from derecognition of financial instruments not
carried at fair value through profit or loss
Net gains/losses on held-for-trading financial instruments
Net gains/losses from financial instruments carried at fair value
through profit or loss, not held for trading
Changes in fair value in hedge accounting
Net gains/losses from FX revaluation
Net gains/losses from derecognition of other assets
Other income
Employee expenses
Depreciation expenses
Overhead and administrative expenses
Net gains/losses from modification and reclassification of financial
instruments
Net gains/losses from impairment of financial instruments not carried
at fair value through profit or loss
Provision expenses
Other expenses
III. PROFIT/LOSS BEFORE TAX (I+II+6+7+8+9+10+11+12-13-14-15-16-
17-18-19)
Profit tax
NET PROFIT/LOSS (III - 21)

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3) Off-Balance Sheet Records (Template M-VB-RB)
(EUR 000)
Position Description Amount

Irrevocable commitments for granting loans
Irrevocable documentary letters of credits issued for foreign
payments
Other letters of credit issued for foreign payments
Guarantees issued
4.1. Payment guarantees issued
4.2. Performance guarantees issued
4.3. Other types of guarantees
Bills of exchange issued and sureties given
Foreign cheques sent for collection
Nostro financial activities connected with the collection process
Current FX contracts
8.1. Spot FX sale
8.2. Spot FX purchase
8.3. Forward FX sale
8.4. Forward FX purchase
8.5. Other derivative financial instruments
Collateral based on receivables
Borrowings agreed, but not used
Other items of IDF’s off-balance sheet exposure
Total
MEMORANDUM
13.1 Accrued interest
13.2 Other

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4) Statistical Data (Template BS-ST-RB)
(EUR 000)
No. AVERAGE VALUES Amount i BALANCE SHEET ITEMS A ASSETS

Average amount of total assets
Average amount of interest-bearing assets
B LIABILITIES
Average amount of total liabilities
Average amount of interest-bearing liabilities
C CAPITAL
Average amount of total capital
Average amount of Tier 1 capital
II NUMBER OF EMPLOYEES
Number of full-time employees
Number of employees who are temporarily employed
Number of employees by effective working hours
III NUMBER OF ORGANISATIONAL UNITS
Branch
Representative office
Sub-branch

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5) Report on Cash and Deposit Accounts with Central Banks (Template M-ND-RB)
(EUR 000)
No. Description EUR Foreign currency* Total:
A Cash and deposits with central banks

Cash
Cash in the process of collection
Funds at the settlement account with the
Central Bank of Montenegro
Deposits with the Central Bank of
Montenegro
Deposits with other central banks
B Value adjustment of cash and deposits with central banks
Value adjustment of cash and deposits with
central banks
C Interest receivables and value adjustment of interest receivables
Receivables from invoiced interest: deposits
Value adjustments of interest receivables
D TOTAL: (A - B + C)

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6) Report on Receivables from Credit Institutions and Other Financial Institutions - Demand and Term (Template M-PBFIRB
(EUR 000)
No.
Name of credit institution / financial institution Currenc y Balance in foreign currenc y Balanc e in EUR Maturity

Interest rate
Classificatio n
Loss provisions

Value adjustment

% of credit institution’s Tier 1 capital 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.
21. Other
22. TOTAL

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7) Liquidity Coverage Report – Liquid Assets (Template LP-LA-RB)
(EUR 000)
No. DESCRIPTION
Amount/
Market value Applicable weight Weighted amount 1 2 3=1*2 1=1.1+1.2 TOTAL LIQUID ASSETS
1.1 Total level 1 assets
1.1.1 cash 1.00
1.1.2 exposure to the Central Bank 1.00
1.1.3 receivables from the Government of Montenegro 1.00
1.1.4 receivables guaranteed by the Government of Montenegro 1.00
1.1.5 claims on or guaranteed by third-country central government, provided that
a nominated ECAI has assigned at least a credit quality step 1 in accordance with the Decision on Capital Adequacy of the Development Bank 1.00 1.1.6 claims on or guaranteed by multilateral development banks and international organisations which have been assigned a 0% risk weight pursuant to the Decision on Capital Adequacy of the Development Bank 1.00
1.2 Total level 2 assets
1.2.1 claims on or guaranteed by third-country central government or central
bank, which have been assigned a 20% risk weight in accordance with the Decision on Capital Adequacy of the Development Bank 0.85 1.2.2 claims on or guaranteed by third-country local self-government units, which have been assigned a 20% risk weight in accordance with the Decision on Capital Adequacy of the Development Bank 0.85 1.2.3 claims on or guaranteed by third-country public sector entity, which have been assigned a 20% risk weight in accordance with the Decision on Capital Adequacy of the Development Bank 0.85

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8) Liquidity Coverage Report – Outflows (Template LP-O-RB)
(EUR 000)
No. DESCRIPTION Amount Outflow rates Outflow 1 2 3=1*2 1 1.1 OUTFLOWS Outflows from unsecured transactions/deposits
1.1.1 Retail deposits
1.1.1.1 Deposits where the pay-out has been agreed within the
following 30 days 1.00
1.1.1.2 Deposits subject to higher outflows
1.1.1.2.1 Category 1 0.15
1.1.1.2.2 Category 2 0.20
1.1.1.3 Stable deposits 0.05
1.1.1.4 Derogated stable deposits 0.00
1.1.1.5 Deposits in third countries where a higher outflow is
applied
1.1.1.6 Other retail deposits 0.10
1.1.2 Deposits of other clients
1.1.2.1 Deposits of financial clients 1.00
1.1.2.2 Deposits of other clients
1.1.2.2.1 Deposits covered by the deposit protection scheme 0.20
1.1.2.2.2 Deposits not covered by the deposit protection
scheme 0.40
1.1.3 Other outflows
1.1.3.1 Collateral other than Level 1 assets collateral
posted for derivatives 0.20
1.1.3.2 Material outflows due to deterioration of own credit
quality 1.00
1.1.3.3
Impact of an adverse market scenario on derivatives transactions, financing transactions and other contracts 1.00
1.1.3.4 Outflows from derivatives 1.00
1.1.3.5 Short positions
1.1.3.5.1 Short positions covered by collateralised
securities financing transactions (SFT) 0.00
1.1.3.5.2 Other short positions 1.00
1.1.3.6 Callable excess collateral 1.00
1.1.3.7 Due collateral 1.00
1.1.3.8 Liquid asset collateral exchangeable for non-liquid
assets 1.00
1.1.3.9 Loss of funding on structured financing activities
1.1.3.9.1 Structured financing instruments 1.00
1.1.3.9.2 Funding facilities 1.00
1.1.3.10 Internal netting of client´s positions 0.50
1.1.4 Committed facilities
1.1.4.1 Credit facilities
1.1.4.1.1 Credit facilities to retail customers 0.05
1.1.4.1.2 Credit facilities to non-financial customers other
than retail customers 0.10
1.1.4.1.3 Credit facilities to credit institutions

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1.1.4.1.3.1 Credit facilities for funding promotional loans of
retail customers 0.05
1.1.4.1.3.2 Credit facilities for funding promotional loans of
non-financial customers 0.10
1.1.4.1.3.3 Other credit facilities to credit institutions 0.40
1.1.4.1.4 Credit facilities to regulated financial
institutions other than credit institutions 0.40
1.1.4.1.5 Credit facilities to other financial customers 1.00
1.1.4.2 Liquidity facilities
1.1.4.2.1 Liquidity facilities to retail customers 0.05
1.1.4.2.2 Liquidity facilities to non-financial customers other
than retail customers 0.30
1.1.4.2.3 Liquidity facilities to SSPEs
1.1.4.2.3.1 Liquidity facilities to asset purchases other than
securities from non-financial customers 0.10
1.1.4.2.3.2 Liquidity facilities for other 1.00
1.1.4.2.4 Liquidity facilities to other financial
customers 1.00
1.1.5 Other products and services
1.1.5.1 Other off-balance sheet and contingent funding
obligations
1.1.5.2 Undrawn loans and advances to wholesale
counterparties
1.1.5.3 Planned derivatives payables
1.1.5.4 Trade finance off-balance sheet related products
1.1.5.5 Other products and services
1.1.6 Other liabilities
1.1.6.1 Liabilities resulting from operating expenses 0.00
1.1.6.2 Liabilities in the form of debt securities if not treated
as retail deposits 1.00
1.1.6.3 Other liabilities 1.00
1.1.6.4 Outflows from secured lending and capital marketdriven transactions
1.1.6.4.1 Level 1 asset collateral 0.00
1.1.6.4.2 Level 2 asset collateral 0.15
1.1.6.4.3 Non-liquid assets collateral 1.00
MEMORANDUM items Amount
Market value of collateral Collateral value

Bonds sold at retail market with residual maturity up to 30
days
Retail deposits exempted from outflow calculations
Liquidity outflows to be netted by interdependent inflows
Outflows from secured lending and capital market-driven
transactions
4.1 Level 1 collateral
4.2 Level 2 collateral
4.3 Non-liquid assets collateral

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9) Liquidity Coverage Report – Inflows (Template LP-P-RB)
No. DESCRIPTION
Amount Market value of collateral received Inflow rate Value of collateral received after the application of haircut Inflow Subject to the 75% cap on inflows Exempted from the cap on inflows Subject to the 75% cap on inflows Exempted from the cap on inflows Subject to the 75% cap on inflows Exempted from the cap on inflows Subject to the 75% cap on inflows Exempted from the cap on inflows Subject to the 75% cap on inflows Exempted from the cap on inflows 1 2 3 4 5 6 7=35 8=46 9=15 (unsecured) 9=1-7 (mostly secured) 10=26 (unsecured) 10=3- 8 (mostly secured) 1 TOTAL INFLOWS 0 0 1.1 Inflows from unsecured transactions/deposits

1.1.1
Cash receivables from non-financial customers (except for central banks)

1.1.1.1
Cash receivables from non-financial customers (except for central banks) not corresponding to principal repayment
1.00 1.00
1.1.1.2
Other cash receivables from non-financial customers (except for central banks)

1.1.1.2.1 Cash receivables from
retail customers 0.50 0.50 1.1.1.2.2 Cash receivables from large business undertakings
0.50 0.50

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1.1.1.2.3
Cash receivables from central governments, multilateral development banks and public sector entities
0.50 0.50
1.1.1.2.4 Cash receivables from other legal entities 0.50 0.50
1.1.2 Cash receivables from central banks and
financial customers 0
1.1.2.1 Cash receivables from central banks 1.00 1.00
1.1.2.2 Cash receivables from financial
customers 1.00 1.00
1.1.3
Inflows corresponding to outflows in accordance with promotional loan commitments
1.00 1.00
1.1.4 Cash receivables arising from trade
financing transactions 1.00 1.00
1.1.5 Cash receivables arising from securities
maturing within 30 days 1.00 1.00
1.1.6 Assets with an undefined contractual
maturity date 0.20 0.20
1.1.7
Cash receivables from positions in major index equity instruments provided that there is no double counting with liquid assets
1.00 1.00
1.1.8
Inflows from undrawn credit or liquidity facilities and any other commitments received from central banks, provided that they have not already been included in liquid assets
1.00 1.00
1.1.9
Inflows from the release of balances held in segregated accounts in accordance with regulatory requirements for the protection of customer trading assets
1.00 1.00
1.1.10 Inflows from derivatives 1.00 1.00
1.1.11 Other inflows 1.00 1.00

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1.2 Inflows from secured lending and capital
market-driven transactions 0
1.2.1 Collateral that qualifies as a liquid asset 0
1.2.1.1 Level 1 asset collateral 1.00 1.00
1.2.1.2 Level 2 asset collateral 0.85 0.85 0
1.2.2 Collateral is used to cover a short position 1.00 1.00
1.2.3 Collateral that does not qualify as a liquid
asset 0
1.2.3.1 Margin loans: collateral is non-liquid 0.50 0.50
1.2.3.3 All other non-liquid collateral 1.00 1.00
1.3 Total inflows from collateral swaps

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10) Liquidity Coverage Report - Calculations (Template LP-I-RB)
(EUR 000)
No. POSITION Value /
Percentage Description
1 Liquidity buffer 0 LB = Z 2 Net liquidity outflow 0 NLO 3 Liquidity coverage ratio LCR = LB / NLO Numerator calculations 4 Level 1asset liquidity buffer: unadjusted 0 A = from the template Liquid assets 5 Level 1 asset collateral 30-day outflows 0 B = from the Templates Liquid assets, Outflows, and Inflows 6 Level 1 asset excluding EHQCB collateral 30-day inflows 0 C = from Template Outflows 7 Secured cash 30-day outflows 0 D = from Template Outflows 8 Secured cash 30-day inflows 0 E = from Template Inflows 9 Level 1 asset "adjusted amount" before cap application 0 F = A-B+C-D+E 10 Level 2 asset value: unadjusted 0 M = from Template Liquid assets 11 Level 2 asset collateral 30-day outflows 0 N = from Templates Liquid assets and Inflows 12 Level 2 asset collateral 30-day inflows 0 O = from Template Outflows 13 Level 2 asset "adjusted amount" before cap application 0 P = M-N+O 14 Level 2 asset "adjusted amount" after cap application 0 Q = MIN(P, F15/85) 15 Excess Level 2 asset amount 0 R = P-Q 16 Excess liquid asset amount 0 Y =(F+P) - MIN (F+P, 100/85F) 17 Liquidity buffer 0 Z = (A+M) - MIN(A+M, Y) Denominator calculations 18 Total outflows 0 TO = from Template Outflows 19 Fully exempt inflows 0 FEI = from Template Inflows 20 Inflows subject to 75% cap 0 IC = from Template Inflows 21 Reduction for fully exempt inflows 0 RFEI = MIN (FEI, TO) 22 Reduction for inflows subject to 75% cap 0 RIC = MIN (IC, 0.75*MAX(TOFEI, 0)) 23 Net liquidity outflow 0 NLO = TO-RFEI-RIC

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11) Report on Required Stable Funding (Template ZSIF-RB)
EUR 000
No. Position
Amount Applicable required stable funding factor Required stable funding assets that is not eligible as liquid asset based on maturity assets that is eligible as liquid assets assets that is not eligible as liquid asset based on maturity assets that is eligible as liquid assets < 6 months ≥ 6 months to < 1 year ≥ 1 year < 6 months ≥ 6 months to < 1 year ≥ 1 year 1 2 3 4 5 6 7 8 9 1 REQUIRED STABLE FUNDING 0
1.1 Required stable funding from
central bank assets 0
1.1.1 cash, reserves and liquid assets
held with central banks 0 1.1.1.1 unencumbered or encumbered for a residual maturity of less than six months 0% 0% 0% 0% 0 1.1.1.2 encumbered for a residual maturity of at least six months but less than one year 50% 50% 50% 50% 0
1.1.1.3 encumbered for a residual
maturity of one year or more 100% 100% 100% 100% 0 1.1.2 other assets that do not quality as liquid assets held with central bank 0% 50% 100% 0
1.2 Required stable funding from
liquid assets 0 0
1.2.1 level 1 assets eligible for 0 %
LCR haircut 0 0
1.2.1.1 unencumbered or
encumbered for a residual maturity of less than six months 0% 0 1.2.1.2 encumbered for a residual maturity of at least six months but less than one year 50% 0
1.2.1.3 encumbered for a residual
maturity of one year or more 100% 0
1.2.2 level 1 assets eligible for 5
% LCR haircut 0 0

21
1.2.2.1 level 1 assets eligible for 5
% LCR haircut 5% 0
1.2.2.2 encumbered for a residual
maturity of at least six months but less than one year 50% 0
1.2.2.3 encumbered for a residual
maturity of one year or more 100% 0
1.2.3 level 2A assets eligible for
15 % LCR haircut 0 0
1.2.3.1 unencumbered or
encumbered for a residual maturity of less than six months 15% 0 1.2.3.2 encumbered for a residual maturity of at least six months but less than one year 50% 0
1.2.3.3 encumbered for a residual
maturity of one year or more 100% 0 1.3 Required stable funding from securities other than liquid assets 0 1.3.1 Securities and exchange traded equity investments which are not assets eligible as liquid assets 0 1.3.1.1 unencumbered or encumbered for a residual maturity of less than one year 50% 50% 85% 0
1.3.1.2 encumbered for a residual
maturity of one year or more 100% 100% 100% 0 1.3.2 non -exchange traded equity investments which are not assets eligible as liquid assets 100% 0 1.3.3 securities which are not assets eligible as liquid assets encumbered for a residual maturity of one year or more in a cover pool 85% 85% 85% 0
1.4 Required stable funding
from loans 0
1.4.1 operational deposits 50% 50% 100% 0
1.4.2 securities financing
transactions with financial customers 0

22
1.4.2.1 collateralized by level 1
assets eligible for 0 % LCR haircut 0 1.4.2.1.1 unencumbered or encumbered for a residual maturity of less than six months 0% 50% 100% 0 1.4.2.1.2 encumbered for a residual maturity of at least six months but less than one year 50% 50% 100% 0
1.4.2.1.3 encumbered for a residual
maturity of one year or more 100% 100% 100% 0
1.4.2.2 collateralized by other
assets 0
1.4.2.2.1 unencumbered or
encumbered for a residual maturity of less than six months 5% 50% 100% 0 1.4.2.2.2 encumbered for a residual maturity of at least six months but less than one year 50% 50% 100% 0
1.4.2.2.3 encumbered for a residual
maturity of one year or more 100% 100% 100% 0
1.4.3 other loans and advances
to financial customers 10% 50% 100% 0 1.4.4 assets encumbered for a residual maturity of one year or more in a cover pool 85% 85% 85% 0 1.4.5 loans to non -financial customers other than central banks where those loans are assigned a risk weight of 35 % or less 0
1.4.5.0.1 of which, residential
mortgages 0
1.4.5.1 unencumbered or
encumbered for a residual maturity of less than six months 50% 50% 65% 0 1.4.5.2 encumbered for a residual maturity of at least six months but less than one year 50% 50% 65% 0
1.4.5.3 encumbered for a residual
maturity of one year or more 100% 100% 100% 0 1.4.6 other loans to non -financial customers other than central banks 0

23
1.4.6.0.1 of which, residential
mortgages 0
1.4.6.1 unencumbered or
encumbered for a residual maturity of less than one year 50% 50% 85% 0
1.4.6.2 encumbered a residual
maturity of one year or more 100% 100% 100% 0
1.4.7 trade finance on
-balance sheet products 10% 50% 85% 0
1.5 Required stable funding
from derivatives 0% 0% 0% 0
1.5.1 required stable funding for
derivative liabilities 5% 0
1.5.2 NSFR derivative assets 100% 0
1.5.3 initial margin posted 85% 85% 85% 85% 0
1.6
Required stable funding from contributions to CCP default fund 85% 85% 85% 85% 0
1.7 Required stable funding
from other assets 0
1.7.1 physically traded
commodities 0 0
1.7.1.1 unencumbered or
encumbered for a residual maturity of less than one year 85% 0
1.7.1.2 encumbered for a residual
maturity of one year or more 100% 0
1.7.2 trade date receivables 0% 0
1.7.3 non
-performing assets 100% 100% 100% 0
1.7.4 other assets 50% 50% 100% 0
1.8 Required stable funding
from off
-balance sheet items 0

24
1.8.1 committed facilities within a
group subject to preferential treatment 0% 0% 0% 0
1.8.2 committed facilities 5% 5% 5% 0
1.8.3 trade finance off-balance
sheet items 5% 7.5% 10% 0
1.8.4 non-performing off-balance
sheet items 100% 100% 100% 0

25
12) Report on Available Stable Funding (Template RSIF-RB)
No. Description
Amount Applicable available stable funding factor Available stable funding < 6 months ≥ 6 months to < 1 year ≥ 1 year < 6 months ≥ 6 months to < 1 year ≥ 1 year Total 1 2 3 4 5 6 2 AVAILABLE STABLE FUNDING
2.1 Available stable funding from capital items and
instruments
2.1.1 Common Equity Tier 1 capital 100%
2.1.2 Additional Tier 1 capital 100%
2.1.3 Tier 2 capital 100%
2.1.4 Other capital instruments 100%
2.2 Available stable funding from retail deposits
2.2.0.1 of which, retail bonds 0% 0% 0%
2.2.1 Stable retail deposits 95% 95% 100%
2.2.0.2 of which with a material early withdrawable penalty 0%
2.2.2 Other retail deposits 90% 90% 100%
2.2.0.3 of which with a material early withdrawable penalty 100%
2.3 Available stable funding from other non-financial
customers (except central banks)
2.3.0.1 of which, securities financing transactions 0% 0% 0%
2.3.1 Liabilities provided by the Government of Montenegro, central
government of EU Member State or third country 50% 50% 100%
2.3.2 Liabilities provided by local self-government in Montenegro or
local authorities of EU Member State or a third country 50% 50% 100%
2.3.3 Liabilities provided by public sector entities in Montenegro or
public sector entities of EU Member State or a third country 50% 50% 100%
2.3.4 Liabilities provided by multilateral development banks and
international organisations 50% 50% 100%

26
2.3.5 Liabilities provided by non-financial large customers 50% 50% 100%
2.4 Available stable funding from liabilities and committed
facilities within a group if subject to preferential treatment 0% 0% 0%
2.5 Available stable funding from financial customers and
central banks
2.5.1 Liabilities provided by the Central Bank, ECB or central bank
of an EU Member State 50% 100%
2.5.2 Liabilities provided by third-country central banks 50% 100%
2.5.3 Liabilities provided by financial customers 50% 100%
2.6 Available stable funding from liabilities provided where the
counterparty cannot be determined 50% 100%
2.7 Available stable funding from net derivatives liabilities
2.8 Available stable funding from interdependent liabilities
2.8.1 Promotional loans and relevant credit and liquidity facilities
2.8.2 Other
2.9 Available stable funding from other liabilities
2.9.1 Trade date payables
2.9.2 Deferred tax liabilities 50% 100%
2.9.3 Minority interests 50% 100%
2.9.4 Other liabilities 50% 100%

27
13) Report on Net Stable Funding Ratio (Template NSFR-RB)
No. Description
Amount
Required stable funding
Available stable funding
Ratio
1 2 3 4
1 REQUIRED STABLE FUNDING
1.1 Required stable funding from central bank
assets
1.2 Required stable funding from liquid assets
1.3 Required stable funding from securities
other than liquid assets
1.4 Required stable funding from loans
1.5 Required stable funding from derivatives
1.6 Required stable funding from contributions
to central counterparty default fund
1.7 Required stable funding from other assets
1.8 Required stable funding from off-balance
sheet items
2 AVAILABLE STABLE FUNDING
2.1 Available stable funding from capital items
and instruments
2.2 Available stable funding from retail deposits
2.3 Available stable funding from other nonfinancial customers (except central banks)
2.4
Available stable funding from liabilities and committed facilities within a group if subject to preferential treatment
2.5 Available stable funding from financial
customers and central banks 2.6 Available stable funding from liabilities provided where the counterparty cannot be determined
2.7 Available stable funding from
interdependent liabilities
2.8 Available stable funding from other liabilities
3 Net stable funding ratio (NSFR)

28
14) Report on Securities (M-HOV-RB)
No.
HELD TO
MATURITY
SECURITIES
Governmen t of
Montenegro
(type of security)
Local selfgovernmen t units (type of security) Other residents (type of security) Nonresidents (type of security) Nonamortised discount / premiums Total amount of securities * Value adjustment of securities Interest receivables from securities Value adjustmen t of interest rates Accruals and prepayment s of interests and fees TOTAL i AMORTISED COST 1 2 3 4 5 6 7 8 9 10 11=6- 7+8- 9+10

EUR 0 0
Other foreign
currency 0 0
3=1+2 TOTAL: 0
Red. Br.
HELD FOR
TRADING DEBT
SECURITIES
Governmen t of
Montenegro
(type of security)
Local selfgovernmen t units (type of security) Other residents (type of security) Nonresidents (type of security) Nonamortised discount / premiums Total amount of securities * Interest receivable s from securities Accruals and prepayment s of interests and fees TOTAL II FAIR VALUE 1 2 3 4 5 6 7 8 9=6+7+8
Listed market
price 0 0
Comparative value 0 0

Transaction amount at initial recognition/amoun t determined using valuation techniques 0 0 4=1+2+3 -5 EUR 0
5. Other foreign
currency
0 0
6=4+5 TOTAL: 0

29
No. HELD FOR TRADING
EQUITY SECURITIES
Government of
Montenegro
(type of security)
Local selfgovernment units (type of security) Other residents (type of security) Nonresidents (type of security) Non-amortised discount / premiums Total amount of securities* Interest receivables from securities Accruals and prepayments of interests and fees TOTAL III FAIR VALUE 1 2 3 4 5 6 7 8 9=6+7+8

Listed market price 0 0
Comparative value 0 0

Transaction amount at initial recognition/amount determined using valuation techniques 0 0 4=1+2+3- 5 EUR 0
5. Other foreign currency 0 0
6=4+5 TOTAL: 0
No.
DEBT
SECURITIES AT
FAIR VALUE
THROUGH
OTHER
COMPREHENSIVE
INCOME
Government of
Montenegro
(type of security)
Local selfgovernment units (type of security) Other residents (type of security) Nonresidents (type of security) Non-amortised discount / premiums Total amount of securities* Interest receivables from securities Accruals and prepayments of interests and fees TOTAL IV FAIR VALUE 1 2 3 4 5 6 7 8 9=6+7+8

Listed market price 0 0
Comparative value 0 0

Transaction amount at initial recognition/amount determined using valuation techniques 0 0 4=1+2+3-5 EUR 0
5. Other foreign
currency
0 0
6=4+5 TOTAL: 0

30
Red. Br.
EQUITY SECURITIES
AT FAIR VALUE
THROUGH OTHER
COMPREHENSIVE
INCOME
Government of
Montenegro
(type of security)
Local selfgovernment units (type of security) Other residents (type of security) Nonresidents (type of security) Non-amortised discount / premiums Total amount of securities* Interest receivables from securities Accruals and prepayments of interests and fees TOTAL V FAIR VALUE 1 2 3 4 5 6 7 8 9=6+7+8

Listed market price 0 0
Comparative value 0 0

Transaction amount at initial recognition/amount determined using valuation techniques 0 0 4=1+2+3- 5 EUR 0
5. Other foreign currency 0 0
6=4+5 TOTAL: 0
No.
DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT AND LOSS STATEMENT, NOT HELD FOR TRADING Total amount of securities* Interest receivables from securities Accruals and prepayments of interests and fees TOTAL VI FAIR VALUE 1 2 3 4=1+2+3

Listed market price 0
Comparative value 0

Transaction amount at initial recognition/amount determined using valuation techniques 0 4=1+2+3-5 EUR 0
5. Other foreign currency 0
6=4+5 TOTAL: 0

31
No.
EQUITY SECURITIES AT FAIR VALUE THROUGH PROFIT AND LOSS STATEMENT, NOT HELD FOR TRADING Total amount of securities* Interest receivables from securities Accruals and prepayments of interests and fees TOTAL VII FAIR VALUE 1 2 3 4=1+2+3

Listed market price 0
Comparative value 0

Transaction amount at initial recognition/amount determined using valuation techniques 0 4=1+2+3-5 EUR 0
5. Other foreign currency 0
6=4+5 TOTAL: 0

32
15) Report on Issuers of Securities Owned by the Development Bank (Template M-HOV-IPPZP-RB)
A) DEBT SECURITIES
No. Name of securities’ issuer ISIN Issuer’s country of origin Activity (F/N) * Type of instrument Quantit y Nominal price per security Nominal value of security Discoun t Market price per securit y Market value of (1,2,3,4,5,6,7 security ) 1 2 3 4 5 6 7 8=67 9 10 11=610 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. Other - valuation 1
32. Other - valuation 2
33. Other - valuation 3
34. Other - valuation 4
35. Total

33
Fair value as at reporting date Interest rate Interest receivables Accruals and prepayments of interests and fees Maturity Valuation Classification Loss provisions Value adjustment s Fair value hierarchy (level) Date of security purchase Price of security purchase Change in amount of market value of security as at reporting date

(1,2,3,4) (A,B,C,D,E) (1,2,3)
12 13 14 15 16 17 18 19 20 21 22 23 24

1
2
3
4

34
B) EQUITY SECURITIES AND INVESTMENTS IN ASSOCIATES, SUBSIDIARY UNDERTAKINGS AND JOINT VENTURES UNDER EQUITY METHOD No. Name of securities’ issuer Issuer’s identification number Issuer’s country of origin ISIN Type of instrument

Activity
(F/N) *
Quantity Nominal price per security Nominal value of security Market price per security Market value of security (8,9,10,11) 1 2 3 4 5 6 7 8 9=78 10 11=710 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. Other - valuation 2
32. Other - valuation 3
33. Other - valuation 4
34. Other - valuation 5
35. Total

35
Fair value
(share/investmen t) as at reporting date Dividend amount % of share in capital of a legal person Form of investment * % credit institution’s CET 1 Valuation Classification Loss provisions Value adjustment Fair value hierarchy (level) Date of security purchas e Price of security purchas e Change in amount of market value of security as at reporting date

(2,3,4,5) (A,B,C,D,E) (1,2,3)
12 13 14 15 16 17 18 19 20 21 22 23 24

2
3
4
5

36
16) Report on Investments in Other Legal Persons (Template UPL-RB)
No.
Investment in capital or voting rights (name of legal person) Identificatio n number Activity F/N* Form of investment % of ownershi p Amount 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 TOTAL

37
17) Report on Loans and Receivables from Banks and Other Persons (Template M-KL-RB)
A) GROSS LOANS B) LOAN RECEIVABLES FROM BANKS (EUR 000) DESCRIPTION Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total

Banks, residents
Banks, non-residents
Other financial institutions, residents
Other financial institutions, non-residents
Other depository institutions, residents
Other depository institutions, non-resident
Business undertakings engaged in financial
activity, residents
Business undertakings engaged in financial
activity, non-residents
Private funds, residents
Funds, non-residents
State undertakings
Private undertakings
Entrepreneurs
Public services of local self-government units
Private undertakings - non-residents
Government of Montenegro
Local self-government units
Other Budget of Montenegro beneficiaries
Regulatory agencies, residents
Regulatory agencies, non-residents
State funds
Non-government and other non-profit
organisations, residents
Non-government and other non-profit
organisations, non-residents
Natural persons, residents
Natural persons, non-residents
Credit cards, natural persons, residents
Credit cards, natural persons, non-residents
Credit cards, other, residents
Credit cards, other, non-residents
Other
TOTAL
32G. Interest receivables and value adjustment of interest receivables 33H. Accruals and prepayments: interests and fees and value adjustment

38
C) OTHER RECEIVABLES FROM BANKS AND OTHER PERSONS D) GROSS LOANS VALUE ADJUSTMENT (EUR 000) DESCRIPTION Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total

Banks, residents
Banks, non-residents
Other financial institutions, residents
Other financial institutions, non-residents
Other depository institutions, residents
Other depository institutions, non-resident
Business undertakings engaged in financial
activity, residents
Business undertakings engaged in financial
activity, non-residents
Private funds, residents
Funds, non-residents
State undertakings
Private undertakings
Entrepreneurs
Public services of local self-government units
Private undertakings - non-residents
Government of Montenegro
Local self-government units
Other Budget of Montenegro beneficiaries
Regulatory agencies, residents
Regulatory agencies, non-residents
State funds
Non-government and other non-profit
organisations, residents
Non-government and other non-profit
organisations, non-residents
Natural persons, residents
Natural persons, non-residents
Credit cards, natural persons, residents
Credit cards, natural persons, non-residents
Credit cards, other, residents
Credit cards, other, non-residents
Other
TOTAL
32G. Interest receivables and value adjustment of interest receivables 33H. Accruals and prepayments: interests and fees and value adjustment

39
E) LOANS RECEIVABLES FROM BANKS VALUE ADJUSTMENT F)OTHER RECEIVABLES FROM BANKS AND OTHER PERSONS VALUE ADJUSTMENT (EUR 000) DESCRIPTION Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total

Banks, residents 0
Banks, non-residents
Other financial institutions, residents
Other financial institutions, non-residents
Other depository institutions, residents
Other depository institutions, non-resident
Business undertakings engaged in financial
activity, residents
Business undertakings engaged in financial
activity, non-residents
Private funds, residents
Funds, non-residents
State undertakings
Private undertakings
Entrepreneurs
Public services of local self-government units
Private undertakings - non-residents
Government of Montenegro
Local self-government units
Other Budget of Montenegro beneficiaries
Regulatory agencies, residents
Regulatory agencies, non-residents
State funds
Non-government and other non-profit
organisations, residents
Non-government and other non-profit
organisations, non-residents
Natural persons, residents
Natural persons, non-residents
Credit cards, natural persons, residents
Credit cards, natural persons, non-residents
Credit cards, other, residents
Credit cards, other, non-residents
Other
TOTAL

40
SUMMARY (EUR 000)
DESCRIPTION
Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years TOTAL A) Gross loans B) Loan receivables from banks C) Other receivables from banks and other persons D) Gross loans value adjustment E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment G) Interest receivables and value adjustment of interest receivables H) Accruals and prepayments: interests and fees and value adjustment TOTAL (A+B+C-D-E-F+G+H)

41
I) FACTORING AND FORFEITING (EUR 000) DESCRIPTION Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years TOTAL

Banks, residents
Banks, non-residents
Other financial institutions, residents
Other financial institutions, non-residents
Other depository institutions, residents
Other depository institutions, non-resident
Business undertakings engaged in financial activity, residents
Business undertakings engaged in financial activity, nonresidents
Private funds, residents
Funds, non-residents
State undertakings
Private undertakings
Entrepreneurs
Public services of local self-government units
Private undertakings - non-residents
Government of Montenegro
Local self-government units
Other Budget of Montenegro beneficiaries
Regulatory agencies, residents
Regulatory agencies, non-residents
State funds
Non-government and other non-profit organisations, residents
Non-government and other non-profit organisations, nonresidents
Natural persons, residents
Natural persons, non-residents
Credit cards, natural persons, residents
Credit cards, natural persons, non-residents
Credit cards, other, residents
Credit cards, other, non-residents
Other
TOTAL

42
18) Report on Loans and Other Receivables per Economic Activity of Legal Persons (Template M-KD-RB)
A) Gross loans B) Loan receivables from banks (EUR 000) ECONOMIC ACTIVITY Up to 1 year

EUR
Up to 1 year -
Other foreign currency
Over 1 year
EUR
Over 1 year -
Other foreign currency
Total Up to 1 year - EUR
Up to 1 year
Other
foreign currency
Over 1 year
EUR
Over 1 year
Other
foreign currency
Total
I Legal persons, residents

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale, retail trade and repair of motor
vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical
activities
Administrative and support service activities
Public administration, defence and
compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations
and bodies
II Natural persons, residents III Non-residents Total (I+II+III) G Interest receivables and value adjustment of interest receivables H Accruals and prepayments of interests and fees, and value adjustments

43
C) Other receivables from banks and other persons D) Gross loans value adjustment (EUR 000) ECONOMIC ACTIVITY Up to 1 year

EUR
Up to 1 year -
Other foreign currency
Over 1 year
EUR
Over 1 year -
Other foreign currency
Total Up to 1 year - EUR
Up to 1 year -
Other foreign currency
Over 1 year - EUR
Over 1 year -
Other foreign currency
Total
I Legal persons, residents

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale, retail trade and repair of motor
vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical
activities
Administrative and support service
activities
Public administration, defence and
compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational
activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations
and bodies
II Natural persons, residents III Non-residents Total (I+II+III) G Interest receivables and value adjustment of interest receivables H Accruals and prepayments of interests and fees, and value adjustments

44
E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment (EUR 000) ECONOMIC ACTIVITY Up to 1 year

EUR
Up to 1 year - Other foreign currency Over 1 year
EUR
Over 1 year -
Other foreign currency
Total Up to 1 year - EUR
Up to 1 year
Other
foreign currency
Over 1 year
EUR
Over 1 year
Other
foreign currency
Total
I Legal persons, residents

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale, retail trade and repair of motor
vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical
activities
Administrative and support service activities
Public administration, defence and
compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations
and bodies
II Natural persons, residents III Non-residents Total (I+II+III)

45
Summary (EUR 000)
ECONOMIC ACTIVITY
Up to 1 year - EUR
Up to 1 year -
Other foreign currency
Over 1 year - EUR
Over 1 year -
Other foreign currency
Total
A) Gross loans
B) Loan receivables from banks C) Other receivables from banks and other persons D) Gross loans value adjustment E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment G) Interest receivables and value adjustment of interest receivables H) Accruals and prepayments: interests and fees and value adjustment TOTAL (A+B+C-D-E-F+G+H) I) Factoring and forfeiting (EUR 000) ECONOMIC ACTIVITY Up to 1 year - EUR Over 1 year - EUR Total

46
Up to 1 year - Other foreign currency Over 1 year - Other foreign currency I Legal persons, residents

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale, retail trade and repair of motor vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical activities
Administrative and support service activities
Public administration, defence and compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations and bodies
II Natural persons, residents III Non-residents Total (I+II+III)

Report on Structure of Loans and Other Receivables by Purpose (Template M-SKN-RB)

47
A) Gross loans B) Loan receivables from banks (EUR 000) LOAN PURPOSE Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total

Liquidity (working assets)
Construction and remodelling of
construction buildings
Refinancing of liabilities to other
banks
Car purchase
Purchase of securities
Purchase of fixed assets
Tourist season preparation
Consumer loans
Cash (non-purpose-specific)
loans
Housing loans
Credit cards
Overdraft
Other
Total
G. Interest receivables and value adjustment of interest receivables H. Accruals and prepayments:
interests and fees and value adjustment C) Other receivables from banks and other persons D) Gross loans value adjustment (EUR 000)

48
LOAN PURPOSE
Up to 3 months
From 3 months to
1 year
From 1 to
3 years
Over 3 years Total
Up to 3 months
From 3 months to
1 year
From 1 to
3 years
Over 3 years Total

Liquidity (working assets)
Construction and remodelling of
construction buildings
Refinancing of liabilities to other
banks
Car purchase
Purchase of securities
Purchase of fixed assets
Tourist season preparation
Consumer loans
Cash (non-purpose-specific)
loans
Housing loans
Credit cards
Overdraft
Other
Total
G. Interest receivables and value adjustment of interest receivables H. Accruals and prepayments:
interests and fees and value adjustment E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment (EUR 000)

49
LOAN PURPOSE
Up to 3 months
From 3 months to 1 year
From 1 to
3 years
Over 3 years Total
Up to 3 months
From 3 months to 1 year
From 1 to
3 years
Over 3 years Total

Liquidity (working assets)
Construction and remodelling of
construction buildings
Refinancing of liabilities to other
banks
Car purchase
Purchase of securities
Purchase of fixed assets
Tourist season preparation
Consumer loans
Cash (non-purpose-specific) loans
Housing loans
Credit cards
Overdraft
Other
Total
Summary (EUR 000)

50
LOAN PURPOSE Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total A) Gross loans B) Loan receivables from banks C) Other receivables from banks and other persons D) Gross loans value adjustment E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment G) Interest receivables and value adjustment of interest receivables H) Accruals and prepayments: interests and fees and value adjustment TOTAL (A+B+C-D-E-F+G+H)

51
20) Report on 50 Largest Debtors of the Development Bank Based on Factoring Operations (Template M-FP-RB)
(EUR 000)
No
.
Debtor’s name
Identificatio n number
Factorin g limit
(for factoring with limit) Drawn amount (for factorin g with limit) Outstandin g undrawn amount (for factoring with limit) Purchased amount of receivable s (for factoring without limit) Exposur e amount based on factoring Matured unpaid receivabl e amount Past due days Classific ation Provisi on Value adjustments Other receivables to debtor Total exposure amount to debtor 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15=8+14 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23.

52
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51. Other debtors
52. Total:

53
21) Report on Asset Classification (Template M-KA1-RB)
(EUR
000)
No. Balance sheet asset items Cash collateral Other collateral Classification Total Financial assets stage A B C D E stage 1 stage 2 stage 3 Total 1 2 3 4 5 6 7 8=3+4+5+6+ 7 9 10 11 12= 9+10+11

Financial assets at amortised cost
1.a. Loans and receivables from credit institutions 1.b. Loans and receivables from clients 1.c. Factoring and other purchased receivables 1.d. Securities 1.e. Other financial assets
Financial assets at fair value through other comprehensive income
2.a. Loans and receivables from credit institutions 2.b. Loans and receivables from clients 2.c. Factoring and other purchased receivables 2.d. Securities 2.e. Other financial assets
Held-for-trading financial assets
3.a. Loans and receivables from credit institutions 3.b. Loans and receivables from clients 3.c. Factoring and other purchased receivables 3.d. Securities 3.e. Other financial assets
Financial assets carried at fair value through profit and loss, not held
for trading
4.a. Loans and receivables from credit institutions 4.b. Loans and receivables from clients 4.c. Factoring and other purchased receivables 4.d. Securities 4.e. Other financial assets
Total gross loans
Interest receivables
6.a. Interest on loans and receivables from credit institutions 6.b. Interest on loans and receivables from clients 6.c. Interest on factoring and other purchased receivables 6.d. Interest on securities 6.e. Interest on other financial assets 6.f. Interest on gross loans
Accruals and prepayments
7.a. Accruals and prepayments on loans and receivables from credit institutions

54
7.b. Accruals and prepayments on loans and receivables from clients 7.c. Accruals and prepayments on factoring and other purchased receivables 7.d. Accruals and prepayments on securities 7.e. Accruals and prepayments on other financial assets 7.f. Accruals and prepayments on gross loans 8. Total gross loans and receivables (1.a+1.b+1c+2.a+2.b+2c+3.a+3.b+3c+4.a+4.b+4c+6.a+6.b+6c+7.a+7.b+7c )
9. Total securities (1.d+2.d+3.d+4.d+6.d+7.d)
10. Total other financial assets (1.e+2.e+3.e+4.e+6.e+7.e)
11. Investments in associates, subsidiary undertakings and joint ventures
at equity method
12. Other asset items for which provisions for potential losses are
allocated
13. Total assets for which provisions for potential losses are allocated
(1+2+3+4+6+7+11+12)
14. Loss provisions
14.a. Loans and receivables from credit institutions 14.b. Loans and receivables from clients 14.c. Factoring and other purchased receivables 14.d. Securities 14.e. Other financial assets 14.f. Total gross loans 14.g. Interest on loans and receivables from credit institutions 14.h. Interest on loans and receivables from clients 14.i. Interest on factoring and other purchased receivables 14.j. Interest on securities 14.k. Interest on other financial assets 14.l. Interest on gross loans 14.lj. Accruals and prepayments on loans and receivables from credit institutions 14.m. Accruals and prepayments on loans and receivables from clients 14.n. Accruals and prepayments on factoring and other purchased receivables 14.o. Accruals and prepayments on securities 14.p. Accruals and prepayments on other financial assets 14.q. Accruals and prepayments on gross loans
15. Provisions for potential losses for investments in associates,
subsidiary undertakings and joint ventures under equity method
16. Provisions for losses for other asset items
17. Value adjustments
17.a. Loans and receivables from credit institutions 17.b. Loans and receivables from clients 17.c. Factoring and other purchased receivables 17.d. Securities

55
17.e. Other financial assets 17.f. Total gross loans 17.g. Interest on loans and receivables from credit institutions 17.h. Interest on loans and receivables from clients 17.i. Interest on factoring and other purchased receivables 17.j. Interest on securities 17.k. Interest on other financial assets 17.l. Interest on gross loans 17.lj. Accruals and prepayments on loans and receivables from credit institutions 17.m. Accruals and prepayments on loans and receivables from clients 17.n. Accruals and prepayments on factoring and other purchased receivables 17.o. Accruals and prepayments on securities 17.p. Accruals and prepayments on other financial assets 17.q. Accruals and prepayments on gross loans
18. Value adjustment for investments in associates, subsidiary
undertakings and joint ventures under equity method
19. Value adjustment for other asset items
20. Difference between provisions and value adjustments (14
-17)
20.a. Loans and receivables from credit institutions 20.b. Loans and receivables from clients 20.c. Factoring and other purchased receivables 20.d. Securities 20.e. Other financial assets 20.f. Total gross loans 20.g. Interest on loans and receivables from credit institutions 20.h. Interest on loans and receivables from clients 20.i. Interest on factoring and other purchased receivables 20.j. Interest on securities 20.k. Interest on other financial assets 20.l. Interest on gross loans 20.lj. Accruals and prepayments on loans and receivables from credit institutions 20.m. Accruals and prepayments on loans and receivables from clients 20.n. Accruals and prepayments on factoring and other purchased receivables 20.o. Accruals and prepayments on securities 20.p. Accruals and prepayments on other financial assets 20.q. Accruals and prepayments on gross loans 21. Difference between provisions and value adjustments for investments in associates, subsidiary undertakings and joint ventures under equity method (15 -18)

Difference between the provisions and value adjustments for other
asset items (16
-19)

56
23. Total of loan loss provisions for all asset positions for which provisions
are allocated (14+15+16)
24. Total of value adjustment for all asset positions for which provisions
are allocated (17+18+19)
25. Total of positive difference between provisions and value adjustments (23-
24)
26. Balance sheet assets for which provisions for potential losses are not
allocated
27. TOTAL GROSS ASSETS (13+26)
28. TOTAL NET ASSETS 27-24)

No. Collateral per categories A B C D E TOTAL

Loans or portion of loans secured by cash collateral
Loans or portion of loans secured by other collateral with code
Other placements secured by cash collateral
Other placements secured by other eligible collateral (code)

57
22) Report on Off-Balance Sheet Asset Classification (Template M-KA2-RB)
(EUR 000)
OFF-BALANCE SHEET ASSET ITEMS Cash collateral Collateral A B C D E Total A+B+C+D+E

Guarantees issued
Credit obligations given (approved,
unused loans)
Bill of exchange securities and bill of
exchange acceptances
Other sureties
Uncovered letter of credits
Other balance sheet items for which
the provisions are allocated
Off-balance sheet for which loss
provisions are allocated
(1+2+3+4+5+6)
Provisions calculated for potential
losses on off-balance sheet items
Provisioning for off-balance sheet
losses
Provisions needed for estimated
and potential losses (8-9)
Off-balance sheet assets for
which loss provisions are allocated
Total off-balance sheet (7+11)
COLLATERAL PER CATEGORIES A B C D E Total A+B+C+D+E
Off balance sheet items secured by
cash deposit
Off-balance sheet secured by other
eligible collateral (code)

58
23) Report on Past Due Loans and Receivables (Template M-BSK1-RB)
A) Gross loans B) Loan receivables from banks (EUR 000) Position 31-90 days past due receivables 91-270 days past due receivables 271-365 days past due receivables Over 365 days past due receivables Total 31-90 days past due receivables 91-270 days past due receivables 271-365 days past due receivables Over 365 days past due receivables Total

Banks, residents 0 0
Banks, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-residents 0 0
Business undertakings engaged in financial
activity, residents 0 0
Business undertakings engaged in financial
activity, non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government units 0 0
Business undertakings – non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit
organisations, residents 0 0
Non-government and other non-profit
organisations, non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Credit cards, natural persons, residents 0 0
Credit cards, natural persons, non-residents 0 0
Credit cards, other, residents 0 0
Credit cards, other, non-residents 0 0
Other 0 0
TOTAL 0
32G. Interest receivables and value adjustment of interest receivables 0 0 33H. Accruals and prepayments of interests and fees, and value adjustments 0 0

59
C) Other receivables from banks and other persons D) Value adjustment of gross loans (EUR 000) Position 31-90 days 91-270 days 271-365 days Over 365 days Total 31-90 days 91-270 days 271-365 days Over 365 days Total

Banks, residents 0 0
Banks, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-residents 0 0
Business undertakings engaged in
financial activity, residents 0 0
Business undertakings engaged in
financial activity, non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government
units 0 0
Business undertakings – non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit
organisations, residents 0 0
Non-government and other non-profit
organisations, non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Credit cards, natural persons, residents 0 0
Credit cards, natural persons, nonresidents 0 0
Credit cards, other, residents 0 0
Credit cards, other, non-residents 0 0
Other 0 0
TOTAL 0
32G. Interest receivables and value adjustment of interest receivables 0 33H. Accruals and prepayments of interests and fees, and value adjustments 0

60
E) Value adjustment of loan receivables from banks F) Value adjustment of other receivables from banks and other persons (EUR 000) Position 31-90 days 91-270 days 271-365 days Over 365 days Total 31-90 days 91-270 days 271-365 days Over 365 days Total

Banks, residents 0 0
Banks, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-residents 0 0
Business undertakings engaged in financial
activity, residents 0 0
Business undertakings engaged in financial
activity, non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government units 0 0
Business undertakings – non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit
organisations, residents 0 0
Non-government and other non-profit
organisations, non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Credit cards, natural persons, residents 0 0
Credit cards, natural persons, non-residents 0 0
Credit cards, other, residents 0 0
Credit cards, other, non-residents 0 0
Other 0 0
TOTAL 0

61
Summary (EUR 000)
Summary
From 31 to
90 days
From 91 to
270 days
From 271 to
365 days
Over 365 days
TOTAL
A) Gross loans
B) Loan receivables from banks C) Other receivables from banks and other persons D) Gross loans value adjustment E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment G) Interest receivables and value adjustment of interest receivables H) Accruals and prepayments: interests and fees and value adjustment TOTAL (A+B+C-D-E-F+G+H)

62
24) Report on Past Due Loans and Receivables per Economic Activity (Template M-BSK2-RB)
A) Gross loans B) Loan receivables from banks EUR 000 Description 31-90 days past due loans 91-270 days past due loans 271-365 days past due loans Over 365 days past due loans Total 31-90 days 91-270 days 271-365 days Over 365 days Total I Legal persons, residents

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale, retail trade and repair of motor
vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical
activities
Administrative and support service
activities
Public administration, defence and
compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational
activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations
and bodies
II Natural persons, residents III Non-residents Total (I+II+III) G Interest receivables and value adjustment of interest receivables H Accruals and prepayments: interests and fees and value adjustment

63
C) Other receivables from banks and other persons D) Gross loans value adjustment EUR 000 Description 31-90 days 91-270 days 271-365 days Over 365 days Total 31-90 days 91-270 days 271-365 days Over 365 days Total I Legal persons, residents 0

Agriculture, forestry and fishing 0 0
Mining and quarrying 0 0
Manufacturing industry 0 0
Electricity supply 0 0
Water supply 0 0
Construction 0 0
Wholesale, retail trade and repair of motor
vehicles and motorcycles 0 0
Transport and warehousing 0 0
Accommodation and food services 0 0
Information and communication 0 0
Financial and insurance activities 0 0
Real estate business 0 0
Professional, scientific and technical
activities 0 0
Administrative and support service
activities 0 0
Public administration, defence and
compulsory social insurance 0 0
Education 0 0
Health and social welfare 0 0
Art, entertainment and recreational
activities 0 0
Other service activities 0 0
Activities of households as employers 0 0
Activities of extra-territorial organisations
and bodies 0 0
II Natural persons, residents 0 0 III Non-residents 0 0 Total (I+II+III) 0 G Interest receivables and value adjustment of interest receivables 0 H Accruals and prepayments: interests and fees and value adjustment 0

64
E) Loan receivables from banks value adjustment F) Other receivables from banks and other persons value adjustment EUR 000 Description 31-90 days 91-270 days 271-365 days Over 365 days Total 31-90 days 91-270 days 271-365 days Over 365 days Total I Legal persons, residents 0

Agriculture, forestry and fishing 0 0
Mining and quarrying 0 0
Manufacturing industry 0 0
Electricity supply 0 0
Water supply 0 0
Construction 0 0
Wholesale, retail trade and repair of motor
vehicles and motorcycles 0 0
Transport and warehousing 0 0
Accommodation and food services 0 0
Information and communication 0 0
Financial and insurance activities 0 0
Real estate business 0 0
Professional, scientific and technical
activities 0 0
Administrative and support service
activities 0 0
Public administration, defence and
compulsory social insurance 0 0
Education 0 0
Health and social welfare 0 0
Art, entertainment and recreational
activities 0 0
Other service activities 0 0
Activities of households as employers 0 0
Activities of extra-territorial organisations
and bodies 0 0
II Natural persons, residents 0 0 III Non-residents 0 0 Total (I+II+III) 0 Summary EUR 000

65
Summary
31-90 days 91-270 days 271-365 days Over 365 days TOTAL A) Gross loans 0 B) Loan receivables from banks 0 C) Other receivables from banks and other persons 0 D) Gross loans value adjustment 0 E) Loan receivables from banks value adjustment 0 F) Other receivables from banks and other persons value adjustment 0 G) Interest receivables and value adjustment of interest receivables 0 H) Accruals and prepayments: interests and fees and value adjustment 0 TOTAL (A+B+C-D-E-F+G+H) 0

66
25) Report on Non-Performing Loans (Template M-NKN-RB)
(EUR 000)
HOLDERS
C D E TOTAL
Gross loans
Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons TOTAL 1 2 3 4 5 6 7 8 9 10=1+4+7 11=2+5+8 12=3+6+9 13=10+11+12

Banks, residents 0
Banks, non-residents 0
Other financial institutions, residents 0
Other financial institutions, nonresidents 0
Other depository institutions,
residents 0
Other depository institutions, nonresidents 0
Business undertakings engaged in
financial activity, residents 0
Business undertakings engaged in
financial activity, non-residents 0
Private funds, residents 0
Funds, non-residents 0
State undertakings 0
Private undertakings 0
Entrepreneurs 0
Public services of local selfgovernment units 0
Business undertakings – nonresidents 0
Government of Montenegro 0
Local self-government units 0
Other Budget of Montenegro
beneficiaries 0
Regulatory agencies, residents 0
Regulatory agencies, non-residents 0
State funds 0
Non-government and other nonprofit organisations, residents 0
Non-government and other nonprofit organisations, non-residents 0
Natural persons, residents 0
Natural persons, non-residents 0
Credit cards, natural persons,
residents 0
Credit cards, natural persons, nonresidents 0
Credit cards, other, residents 0
Credit cards, other, non-residents 0
Other 0
TOTAL 0
Value adjustment 0

67 from the column 13 loans and receivables distributed across currencies HOLDERS EUR 000 CHF 000 USD 000 Other 000 1 2 3 4

Banks, residents
Banks, non-residents
Other financial institutions, residents
Other financial institutions, non-residents
Other depository institutions, residents
Other depository institutions, non-residents
Business undertakings engaged in financial activity, residents
Business undertakings engaged in financial activity, non-residents
Private funds, residents
Funds, non-residents
State undertakings
Private undertakings
Entrepreneurs
Public services of local self-government units
Business undertakings – non-residents
Government of Montenegro
Local self-government units
Other Budget of Montenegro beneficiaries
Regulatory agencies, residents
Regulatory agencies, non-residents
State funds
Non-government and other non-profit organisations, residents
Non-government and other non-profit organisations, non-residents
Natural persons, residents
Natural persons, non-residents
Credit cards, natural persons, residents
Credit cards, natural persons, non-residents
Credit cards, other, residents
Credit cards, other, non-residents
Other
TOTAL 0
Value adjustment

68
26) Report on Non-Performing Loans per Economic Activity (Template M-NKD-RB)
(EUR 000)
ECONOMIC ACTIVITY
C D E TOTAL
Gross loans
Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons Gross loans Loan receivables from banks Other receivables from banks and other persons TOTAL 1 2 3 4 5 6 7 8 9 10=1+4+7 11=2+5+8 12=3+6+9 13=10+11+12 I Legal persons - residents 0

Agriculture, forestry and fishing 0
Mining and quarrying 0
Manufacturing industry 0
Electricity supply 0
Water supply 0
Construction 0
Wholesale and retail trade and repair of
motor vehicles and motorcycles 0
Transport and warehousing 0
Accommodation and food services 0
Information and communication 0
Financial and insurance activities 0
Real estate business 0
Professional, scientific and technical
activities 0
Administrative and support service
activities 0
Public administration, defence and
compulsory social insurance 0
Education 0
Health and social welfare 0
Art, entertainment and recreational
activities 0
Other service activities 0
Activities of households as employers 0
Activities of extra-territorial organisations
and bodies 0
II Natural persons - residents 0 III Non-residents 0 Total (I+II+III) 0 Value adjustments 0

69 from the column 13 loans and receivables distributed across currencies ECONOMIC ACTIVITY EUR 000 CHF 000 USD 000 Other 000 1 2 3 4 I Legal persons - residents 0

Agriculture, forestry and fishing
Mining and quarrying
Manufacturing industry
Electricity supply
Water supply
Construction
Wholesale and retail trade and repair of motor vehicles and motorcycles
Transport and warehousing
Accommodation and food services
Information and communication
Financial and insurance activities
Real estate business
Professional, scientific and technical activities
Administrative and support service activities
Public administration, defence and compulsory social insurance
Education
Health and social welfare
Art, entertainment and recreational activities
Other service activities
Activities of households as employers
Activities of extra-territorial organisations and bodies
II Natural persons - residents III Non-residents Total (I+II+III) 0 Value adjustments

70
27) List of Non-Performing Assets – 50 Largest Debtors (Template M-NA-B-RB)
No. Debtor’s name
Loans and receivables from banks Loans to clients Securities Other financial assets Total: Other receivables Total:
Total provisions for loan losses and other Total value adjustment for loans and other asset items Lacking amount of provisions Categories C,D and E Collateral Code of collateral 1 2 3 4 5 (1+2+3+4) 6 7=5+6 8 9 10 11 12 13 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0

71
23
0
0
2
4
0
0
2
5
0
0
2
6
0
0
27
0
0
2
8
0
0
2
9
0
0
3
0
3
1
0
0
3
2
0
0
3
3
0
0
3
4
0
0
35
0
0
3
6
0
0
3
7
0
0
3
8
0
0
39
0
0
40
4
1
0
0
4
2
0
0
43
0
0
4
4
0
0
4
5
0
0
4
6
0
0
4
7
0
0
48
0
0
4
9
0
0
5
0
5
1 OTHER
C
0
0
5
2 OTHER
D
0
0
5
3 OTHER
E
0
0
TOTAL
0
0

72
28) List of Non-Performing Off-Balance Sheet – 50 Largest Debtors (Template M-NA-VB-RB)
No. Debtor’s name
Loans and receivables from banks Loans to clients Securities Other financial assets Total: Other receivables Total:
Total provisions for loan losses and other Total value adjustment for loans and other asset items Lacking amount of provisions Categories C,D and E Collateral Code of collateral 1 2 3 4 5 (1+2+3+4) 6 7=5+6 8 9 10 11 12 13 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0

73
23
0
0
2
4
0
0
2
5
0
0
2
6
0
0
2
7
0
0
2
8
0
0
2
9
0
0
30
3
1
0
0
3
2
0
0
3
3
0
0
34
0
0
35
0
0
3
6
0
0
3
7
0
0
3
8
0
0
39
0
0
4
0
4
1
0
0
4
2
0
0
43
0
0
4
4
0
0
4
5
0
0
4
6
0
0
4
7
0
0
4
8
0
0
4
9
0
0
5
0
51 OTHER C
0
0
5
2 OTHER D
0
0
5
3 OTHER E
0
0
TOTAL
0
0

74
29) Report on Exposure Concentration – Overview of 50 Largest Sub-Accounts
(individually granted) of Exposures of Clients (natural and legal persons) (M-NDB1- RB) No. Debtor's name (title) BALANCE SHEET EXPOSURES Loan - outstanding principal Loan - matured principal Total amount of loan Factoring Interest on loans Fees and other receivables Total amount of balance sheet exposure % of total loans % of total factoring % of total balance sheet exposure 1 2 3 4 5=3+4 6 7 8 9=5+6+7+8 10 11 12

0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Other debtors 0 0
TOTAL 0.00% 0.00% 0.00%

75
Amou nt of loans over
30 days past due
Amount of other past due exposu res No. of day s pas t du e amount of provisi ons for princip al amount of provisi ons for interest on loans amount of provisi ons for factorin g amount of provisio ns for other receivab les Total amount of provisions for balance sheet exposures Amount of adjustme nts for principal Amount of adjustme nts for interest on loans Amount of adjustme nts for factoring Amount of adjustme nts for other receivabl es Total amount of adjustments for balance sheet exposures 13 14 15 16 17 18 19 20=16+17+1 8+19 21 22 23 24 25=21+22+2 3+24 0

76
OFF-BALANCE SHEET EXPOSURES Total amount of balance and offbalance sheet exposur es % total balance and offbalance sheet exposur es Total amount of provisio ns for potentia l losses Total amount of adjustme nts and provisioni ng Guarant ee % total guarante es Lett er of cred it Loan obligatio ns Other offbalanc e sheet liabiliti es Total amount of offbalance sheet exposures % total offbalan ce sheet Amount of provisio ns for offbalance sheet exposur es Amount of provisioni ng for offbalance sheet exposure s 26 27 28 29 30 31=26+28+29 +30 32 33 34 35=9+31 36 37=20+3 3 38=25+34 0.00% 0.00% 0.00% 0 0

77
(EUR
000)
Lackin g reserve s
Classificati on
Stag e
COLLATERAL
Cash depos it
Amount of residenti al propertie s Amount of commerci al properties Other immovab le propertie s used as collateral Pledge on movable properti es Pledge on securitie s Bills of exchang e Guarante es as sureties Name of surety guarantor (guarantor) Othe r 39 40 41 42 43 44 45 46 47 48 49 50 51 0

78
30) Report on Exposure Concentration – Overview of 50 Largest Debtors (natural and
legal persons) of the Development Bank – Total Exposure per Client (Template MNDB2-RB) No. Debtor's name (title) BALANCE SHEET EXPOSURES Loan - outstanding principal Loan - matured principal Total amount of loan Factoring Interest on loans Fees and other receivables Total amount of balance sheet exposure % of total loans % of total factoring % of total balance sheet exposure 1 2 3 4 5=3+4 6 7 8 9=5+6+7+8 10 11 12

0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Other debtors 0 0
TOTAL 0.00% 0.00% 0.00%

79
Amou nt of loans over
30 days past due
Amount of other past due exposu res No. of day s pas t du e amount of provisi ons for princip al amount of provisi ons for interest on loans amount of provisi ons for factorin g amount of provisio ns for other receivab les Total amount of provisions for balance sheet exposures Amount of adjustme nts for principal Amount of adjustme nts for interest on loans Amount of adjustme nts for factoring Amount of adjustme nts for other receivabl es Total amount of adjustments for balance sheet exposures 13 14 15 16 17 18 19 20=16+17+1 8+19 21 22 23 24 25=21+22+2 3+24 0

80
OFF-BALANCE SHEET EXPOSURES Total amount of balance and offbalance sheet exposur es % total balance and offbalance sheet exposur es Total amount of provisio ns for potentia l losses Total amount of adjustme nts and provisioni ng Guarant ee % total guarante es Lett er of cred it Loan obligatio ns Other offbalanc e sheet liabiliti es Total amount of offbalance sheet exposures % total offbalan ce sheet Amount of provisio ns for offbalance sheet exposur es Amount of provisioni ng for offbalance sheet exposure s 26 27 28 29 30 31=26+28+29 +30 32 33 34 35=9+31 36 37=20+3 3 38=25+34 0.00% 0.00% 0.00% 0 0

81
(EUR
000)
Lackin g reserve s
Classificati on
Stag e
COLLATERAL
Cash depos it
Amount of residenti al propertie s Amount of commerci al properties Other immovab le propertie s used as collateral Pledge on movable properti es Pledge on securitie s Bills of exchang e Guarante es as sureties Name of surety guarantor (guarantor) Othe r 39 40 41 42 43 44 45 46 47 48 49 50 51 0

82
31) Report on Loans Granted with Grace Period and One-Off Maturity (Template M-GP_JD-RB)
(EUR 000)
No. DESCRIPTION
LOANS GRANTED WITH GRACE PERIOD LOANS GRANTED WITH ONE-OFF MATURITY total amount loan amount NP loan amount LP total number of subaccounts number of subaccounts NP number of subaccounts LP total amount loan amount NP loan amount LP total number of subaccounts number of subaccounts NP number of subaccounts LP 1=2+3 2 3 4=5+6 5 6 7=8+9 8 9 10=11+12 11 12 1=1.1+1.2+1.3+1.4+1.5 Total loans (A+B+C+D+E)
1.1 classified into A category
1.2. classified into B category
1.3. classified into C category
1.4. classified into D category
1.5. classified into E category
1.6. classified into Stage 1
1.7. classified into Stage 2
1.8. classified into Stage 3
2=(1.3+1.4+1.5)/1 Loans classified into C, D and E / total loan amount 3. Duration of grace period/ one-off maturity (according to agreed number of months)
3.1. 0 - 3 months
3.2. 3 - 6 months
3.3. 6 - 12 months
3.4. 12 - 24 months
3.5. 24 - 36 months
3.6. over 36 months
4.
Duration of grace period/ one-off maturity (according to remaining number of months)
4.1. 0 - 3 months
4.2. 3 - 6 months
4.3. 6 - 12 months
4.4. 12 - 24 months
4.5. 24 - 36 months
4.6. over od 36 months
5=1/5(M-KA1) % of total gross loans (M-KA1)

83
32) Extension of Repayment Period for Principal or Interest (Template M-PRK_I-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

84
33) Reduction in Interest Rate on Loan Granted (Template M-PRK_II-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

85
34) Acquired Debtor’s Receivables to Third Party, either against Partial or Full Loan Repayment (Template M-PRK_III-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

86
35) Reduction in the Amount of Debt, Principal or Interest (Template M-PRK_IV-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

87
36) Capitalisation of Interest on Loan Granted to the Debtor (Template M-PRK_V-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

88
37) Replacement of the Existing Loan(s) by New Loan (Template MPRK_VI-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

89
38) Other Similar Arrangements Facilitating Debtor’s Financial Position (Template M-PRK_VII-RB)
(EUR 000)
DESCRIPTION OF RESTRUCTURING Principal Interest Other Interest rate Value adjustment of restructured loans Provisions for potential losses Collateral Category Total Total Debtor’s name/title % Type Value (A,B,C,D,E) 1+2 1+2+3 1 2 3 4 5 6 7 8 9 10 11 1 0 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 10 11 0 0 12 0 0 13 0 0 14 0 0 15 0 0 16 0 0 17 0 0 18 0 0 19 0 0 20 21 0 0 22 0 0 23 0 0 24 0 0 25 0 0 26 0 0 27 0 0 28 0 0 29 0 0 30 31 0 0 32 0 0 33 Total restructured – category A 0 0 34 Total restructured – category B 0 0 35 Total restructured – category C 0 0 36 Total restructured – category D 0 0 37 Total restructured – category E 0 0 38 Total 0.00% 0

90
39) Report on Total Restructured Loans and Other Receivables (Template M-PRK_VIII-RB)
(EUR 000)
No. Position
Amount of restructured receivables Number of restructured subaccounts receivables restructured once receivables restructured twice receivables restructured three times receivables restructured four times receivables restructured 5 times receivables restructured more than five times amoun t number of subaccount s amoun t number of subaccount s amoun t number of subaccount s amoun t number of subaccount s amoun t number of subaccount s amoun t number of subaccount s

loans
other receivables
total amount of
loans and receivables

91
40) Report on Restructured Loans by Beneficiaries (Template M-PRK-UK1-RB)
No. Extension of repayment period for principal or interest Reduction of interest rate on loan granted Loans Interest Other Collateral Total Loans Interest Other Collateral Total 1 Credit institutions, residents 0 0 2 Credit institutions, non-residents 0 0 3 Other credit institutions, residents 0 0 4 Other credit institutions, non-residents 0 0 5 Financial institutions, residents 0 0 6 Financial institutions , non-residents 0 0 7 Business undertakings engaged in financial activity, residents 0 0 8 Business undertakings engaged in financial activity, non-residents 0 0 9 Private funds, residents 0 0 10 Private funds, non-residents 0 0 11 State undertakings engaged in non-financial activity 0 0 12 Private undertakings engaged in nonfinancial activity 0 0 13 Business undertakings - non-residents 0 0 14 Entrepreneurs 0 0 15 Government of Montenegro 0 0 16 Other beneficiaries of the Budget of Montenegro 0 0 17 Regulatory agencies 0 0 18 State funds 0 0 19 Local self-government units 0 0 20 Public services of local self-government units 0 0 21 Non-government and other non-profit organisations, residents 0 0 22 Non-government and other non-profit organisations, non-residents 0 0 23 Natural persons, residents 0 0 24 Natural persons, non-residents 0 0 25 Other 0 0 26 Total 0 27 Value adjustments for total restructured loans 0 0

92
Assumption of the debtor's receivables to third party Reduction of the amount of debt, principal or interest Loans Interest Other Collateral Total Loans Interest Other Collateral Total 0

93
No. Capitalisation of interest on loan granted to debtor Replacement of the existing loan(s) by new loan Loans Interest Other Collateral Total Loans Interest Other Collateral Total 1 Credit institutions, residents 0 0 2 Credit institutions, non-residents 0 0 3 Other credit institutions, residents 0 0 4 Other credit institutions, nonresidents 0 0 5 Financial institutions, residents 0 0 6 Financial institutions , non-residents 0 0 7 Business undertakings engaged in financial activity, residents 0 0 8 Business undertakings engaged in financial activity, non-residents 0 0 9 Private funds, residents 0 0 10 Private funds, non-residents 0 0 11 State undertakings engaged in nonfinancial activity 0 0 12 Private undertakings engaged in non-financial activity 0 0 13 Business undertakings - nonresidents 0 0 14 Entrepreneurs 0 0 15 Government of Montenegro 0 0 16 Other beneficiaries of the Budget of Montenegro 0 0 17 Regulatory agencies 0 0 18 State funds 0 0 19 Local self-government units 0 0 20 Public services of local selfgovernment units 0 0 21 Non-government and other nonprofit organisations, residents 0 0 22 Non-government and other nonprofit organisations, non-residents 0 0 23 Natural persons, residents 0 0 24 Natural persons, non-residents 0 0 25 Other 0 0 26 Total 0 0 27 Value adjustments for total restructured loans 0 0

94
Similar arrangements facilitating debtor’s financial position TOTAL GROSS RESTRUCTURED LOANS Loans Interest Other Collateral Total TOTAL 0

95
41) Report on Restructured Loans by Economic Activities (Template M-PRK-UK2-RB)
No.
Extension of repayment period for principal or interest Reduction of interest rate on loan granted Loans Interest Other Collateral Total Loans Interest Other Collateral Total i Legal persons, residents 0 1 Agriculture, forestry and fishing 0 0 2 Mining and quarrying 0 0 3 Manufacturing industry 0 0 4 Electricity supply 0 0 5 Water supply 0 0 6 Construction 0 0 7 Wholesale and retail trade, and repair of motor vehicles and motorcycles 0 0 8 Transport and warehousing 0 0 9 Accommodation and food services 0 0 10 Information and communication 0 0 11 Financial and insurance activities 0 0 12 Real estate business 0 0 13 Professional, scientific and technical activities 0 0 14 Administrative and support service activities 0 0 15 Public administration, defence and compulsory social insurance 0 0 16 Education 0 0 17 Health and social welfare 0 0 18 Art, entertainment and recreational activities 0 0 19 Other service activities 0 0 20 Economic activities of households as employers 0 0 21 Economic activities of extra-territorial organisations and bodies 0 0 II Legal persons, non-residents 0 0 III Households, residents 0 0 IV Households, non-residents 0 0

Total (I+II+III+IV) 0

96
Assumption of the debtor's receivables to third party Reduction of the amount of debt, principal or interest Loans Interest Other Collateral Total Loans Interest Other Collateral Total 0

97
42) Report on Deposits and Funds at Escrow Account (Template M-D-RB)
(EUR 000)
No. Deposits and funds at escrow account - EUR Funds at escrow account Demand deposits Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total deposits: TOTAL

Credit institutions, residents 0 0
Credit institutions, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-resident 0 0
Business undertakings engaged in financial activity,
residents 0 0
Business undertakings engaged in financial activity,
non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government units 0 0
Business undertakings - non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit organisations,
residents 0 0
Non-government and other non-profit organisations,
non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Other 0 0
A. Total deposits and funds at escrow account - EUR 0

98
No. Deposits and funds at escrow account – other foreign currencies Funds at escrow account Demand deposits Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total deposits: TOTAL

Credit institutions, residents 0 0
Credit institutions, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-resident 0 0
Business undertakings engaged in financial activity,
residents 0 0
Business undertakings engaged in financial activity,
non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government units 0 0
Business undertakings - non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit organisations,
residents 0 0
Non-government and other non-profit organisations,
non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Other 0 0
B. Total deposits and funds at escrow account – other foreign currencies 0
C. Interest payables 0 0
D. Accruals and prepayments 0 0 No. Deposits and funds at escrow account - Summary Funds at escrow account Demand deposits Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total deposits: TOTAL

Credit institutions, residents 0 0
Credit institutions, non-residents 0 0
Other financial institutions, residents 0 0
Other financial institutions, non-residents 0 0
Other depository institutions, residents 0 0
Other depository institutions, non-resident 0 0
Business undertakings engaged in financial activity,
residents 0 0
Business undertakings engaged in financial activity,
non-residents 0 0
Private funds, residents 0 0
Funds, non-residents 0 0
State undertakings 0 0
Private undertakings 0 0
Entrepreneurs 0 0
Public services of local self-government units 0 0
Business undertakings - non-residents 0 0
Government of Montenegro 0 0
Local self-government units 0 0
Other Budget of Montenegro beneficiaries 0 0
Regulatory agencies, residents 0 0
Regulatory agencies, non-residents 0 0
State funds 0 0
Non-government and other non-profit organisations,
residents 0 0
Non-government and other non-profit organisations,
non-residents 0 0
Natural persons, residents 0 0
Natural persons, non-residents 0 0
Other 0 0
E. Total deposits and funds at escrow account (A+B) 0 F. Total deposits, funds at escrow account, interest, and accruals and prepayments ( A + B + C + D) 0 No. Deposits of small and medium-sized enterprises Funds at escrow account Demand deposits Up to 3 months From 3 months to 1 year From 1 to 3 years Over 3 years Total deposits: TOTAL G. SME (residents) 0 0 H. Large business undertakings (residents) 0 0
I. Interest payables for SME (residents) 0 0
J. Interest payables for large business undertakings (residents) 0 0 K. Accruals and prepayments for SME (residents) 0 0
L. Accruals and prepayments for large business
undertakings (residents) 0 0

Report on Largest Depositors of the Development Bank – 50 Largest Depositors (legal and natural persons) – (Template
M-NDEP-RB)

100
(EUR 000)
No. Depositor
Demand deposits and funds at escrow account Time deposits Cash collateral Interest rate Total deposits* Basis of connection Share (%)* Non-residents / Country of origin Amount Maturity Demand deposit Time deposit 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

101
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
Total
44) Report on Borrowings (Template M-P-RB)

102
(EUR 000)
EUR Other currencies Total TOTAL: No. Description Up to 1 year Over 1 year Up to 1 year Over 1 year Up to 1 year Over 1 year 1 2 3 4 5=1+3 6=2+4 7=5+6 A Borrowings 1 Banks, residents 2 Banks, non-residents 3 Other deposit / financial institutions, residents 4 Other deposit / financial institutions, non-residents 5 Government of Montenegro 6 Other 7 Total A B Interest payables C Accruals and prepayments D TOTAL: (A + B + C)
45) Report on Borrowings Taken (Template M-IP-RB)

103
(EUR 000)
No. Creditor's name Original amount Approval date Maturity Date Interest rate Balance as at Country of origin 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 37 38 39 40 41 42 43 44 45 46 Other 47+A30A15:G56 Total 0 0

104
46) Report on Assets and Liabilities Maturity Match (Template M-RU-RB)
a) Residual agreed maturity (EUR 000) I Financial assets in the balance sheet 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years

Cash, deposit accounts with central banks and
receivables from credit institutions 1.a Cash and cash equivalents 1.c Interest receivables and value adjustments
Financial assets at amortised cost
2.a receivables from credit institutions (due from banks) 2.b receivables from clients 2.c loans to credit institutions 2.d loans to clients 2.e securities 2.f other financial assets 2.g interest receivables, accruals and prepayments, and value adjustments
Financial assets at fair value through other
comprehensive income
3.a receivables from credit institutions (due from banks) 3.b receivables from clients 3.c loans to credit institutions 3.d loans to clients 3.e securities 3.f other financial assets 3.g interest receivables, accruals and prepayments, and value adjustments
Held-for-trading financial assets
4.a receivables from credit institutions (due from banks) 4.b receivables from clients 4.c loans to credit institutions 4.d loans to clients 4.e securities 4.f other financial assets 4.g interest receivables, accruals and prepayments, and value adjustments
Financial assets carried at fair value through profit and
loss, not held for trading 5.a receivables from credit institutions (due from banks) 5.b receivables from clients 5.c loans to credit institutions 5.d loans to clients 5.e securities 5.f other financial assets 5.g interest receivables, accruals and prepayments, and value adjustments
Derivatives held for hedging
Other assets
Total:

105
II Financial liabilities in the balance sheet 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years

Financial liabilities carried at amortised cost
1.a deposits of credit institutions and central banks 1.b deposits of clients 1.c loans of credit institutions and central banks 1.d loans of clients other than credit institutions 1.e securities 1.f other financial liabilities 1.g interest and prepayments and accruals
Financial liabilities held-for-trading
2.a deposits of credit institutions and central banks 2.b deposits of clients 2.c loans of credit institutions and central banks 2.d loans of clients other than credit institutions 2.e securities 2.f other financial liabilities 2.g interest and prepayments and accruals 3. Financial liabilities not traded and measured at fair value through profit or loss 3.a deposits of credit institutions and central banks 3.b deposits of clients 3.c loans of credit institutions and central banks 3.d loans of clients other than credit institutions 3.e other financial liabilities 3.f interest and prepayments and accruals
Subordinated debt
Derivative financial liabilities as hedging instrument
Other liabilities
Total :
III DIFFERENCE : 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years
Maturity gap I-II
Cumulative gap
% of total funding sources

106 b) Expected maturity
(EUR
000)
I Financial assets in the balance sheet 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years

Cash, deposit accounts with central banks and
receivables from credit institutions 1.a Cash and cash equivalents 1.b Reserve requirements 1.c Interest receivables and value adjustments
Financial assets at amortised cost
2.a receivables from credit institutions (due from banks) 2.b receivables from clients 2.c loans to credit institutions 2.d loans to clients 2.e securities 2.f other financial assets 2.g interest receivables, accruals and prepayments, and value adjustments
Financial assets at fair value through other
comprehensive income
3.a receivables from credit institutions (due from banks) 3.b receivables from clients 3.c loans to credit institutions 3.d loans to clients 3.e securities 3.f other financial assets 3.g interest receivables, accruals and prepayments, and value adjustments
Held-for-trading financial assets
4.a receivables from credit institutions (due from banks) 4.b receivables from clients 4.c loans to credit institutions 4.d loans to clients 4.e securities 4.f other financial assets 4.g interest receivables, accruals and prepayments, and value adjustments
Financial assets carried at fair value through profit and
loss, not held for trading 5.a receivables from credit institutions (due from banks) 5.b receivables from clients 5.c loans to credit institutions 5.d loans to clients 5.e securities 5.f other financial assets 5.g interest receivables, accruals and prepayments, and value adjustments
Derivatives held for hedging
Other assets
Total:

107
II Financial liabilities in the balance sheet 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years

Financial liabilities carried at amortised cost
1.a deposits of credit institutions and central banks 1.b deposits of clients 1.c loans of credit institutions and central banks 1.d loans of clients other than credit institutions 1.e securities 1.f other financial liabilities 1.g interest and prepayments and accruals
Financial liabilities held-for-trading
2.a deposits of credit institutions and central banks 2.b deposits of clients 2.c loans of credit institutions and central banks 2.d loans of clients other than credit institutions 2.e securities 2.f other financial liabilities 2.g interest and prepayments and accruals 3. Financial liabilities not traded and measured at fair value through profit or loss 3.a deposits of credit institutions and central banks 3.b deposits of clients 3.c loans of credit institutions and central banks 3.d loans of clients other than credit institutions 3.e other financial liabilities 3.f interest and prepayments and accruals
Subordinated debt
Derivative financial liabilities as hedging instrument
Other liabilities
Total :
III DIFFERENCE : 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years
Maturity gap I-II
Cumulative gap
% of total funding sources IV CLIENT DEPOSIT STABILITY 1 - 7 8 - 15 16 - 30 31 - 90 91 - 180 181 - 365 1 - 5 Over 5 TOTAL days years years
demand deposits of clients - remaining agreed maturity
time deposits of clients - remaining agreed maturity
total deposits of clients - remaining agreed maturity
demand deposits of clients - expected maturity
time deposits of clients - expected maturity
total deposits of clients - expected maturity

108
47) Report on the Development Bank’s Placements Granted Under Special Conditions (Template IPPU-RB)
No.
Debtor’s name
(title)
Subaccoun t
Total matured exposure
Total outstanding exposure Total matured and outstandin g exposure Off-balance sheet exposure Approval date Maturity date Pas due days Classificatio n Stage Guarantees of the Governmen t Approved under special conditions 1 2 3 4 5 6=4+5 7 8 9 10 11 12 13 14 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 TOTAL

109
48) Report on Own Funds of the Development Bank (Template RK-RB)
(EUR 000)
No. DESCRIPTION AMOUNT
1=1.1+1.2 OWN FUNDS
1.1 =
1.1.1+1.1.2 TIER 1 CAPITAL
1.1.1 COMMON EQUITY TIER 1 CAPITAL (CET 1)
1.1.1.1 Capital instruments eligible as CET 1 capital
1.1.1.1.1 Paid up capital instruments
1.1.1.1.2 Share premium
1.1.1.1.3 Non-eligible capital instruments
1.1.1.1.4 (–) own CET 1 instruments
1.1.1.2 Retained earnings
1.1.1.3 Accumulated other comprehensive income - FVOCI
1.1.1.3.1. Gains or losses incurred applying the revaluation model for property, plant and equipment,
as well as intangible assets
1.1.1.3.2. Gains or losses incurred by revaluation of available-for sale instruments established in
accordance with IFRS 9
1.1.1.3.3. Other gains or losses included in other comprehensive income in accordance with IAS 1
1.1.1.4 Other reserves
1.1.1.5 (–) Year-end losses
1.1.1.6 (–) Intangible assets
1.1.1.7 (–) Deferred tax assets that rely on future profitability and do not arise from
temporary differences and do not include related tax liabilities 1.1.1.8 (–) Required provisions for estimated and potential losses for on- and off-balance sheet items as established in accordance with regulation governing the criteria and method of classifying assets and calculating loan loss provisions

1.1.1.9 (–) direct and indirect holdings of CET1 instruments of financial sector entities
exceeding 10% of CET 1 capital of the Development Bank 1.1.1.10 (–) Qualifying holdings of persons engaged in non-financial business activity exceeding the limits prescribed in Article 36 paragraphs (1) and (2) of the Law on Development Bank of Montenegro

1.1.1.11 Other elements or deductions of CET 1 capital
1.1.2 ADDITIONAL TIER 1 CAPITAL (AT1)
1.1.2.1 Capital instruments eligible as Additional Tier 1 Capital
1.1.2.1.1 Paid up capital instruments
1.1.2.1.2 Share premium
1.1.2.1.3 Non-eligible capital instruments
1.1.2.1.4 (–) own Additional Tier 1 instruments
1.1.2.2 Other elements or deductions of Additional Tier 1 capital
1.2 TER 2 CAPITAL
1.2.1 Capital instruments eligible as Tier 2 Capital
1.2.1.1 Paid up capital instruments
1.2.1.3 (–)Non-eligible capital instruments
1.2.1.4 (–)own Tier 2 instruments
1.2.2 Other elements or deductions of Tier 2 capital

110
49) Report on Capital Adequacy Ratio of the Development Bank (Template KS-RB)
i OWN FUNDS STRUCTURE (EUR 000) No. DESCRIPTION Amount

OWN FUNDS
1.1. TIER 1 CAPITAL
1.1.1. COMMON EQUITY TIER 1 CAPITAL (CET 1)
1.1.2. ADDITIONAL TIER 1 CAPITAL (AT1)
1.2. TIER 2 CAPITAL
II CAPITAL ADEQUACY RATIOS No. DESCRIPTION Amount
Common Equity Tier 1 capital ratio (CET1) - min 5.5%
1.1. Surplus (+)/deficit(–) of CET 1 capital
Tier 1 capital ratio - min 7%
2.1. Surplus(+)/Deficit(-) of Tier 1 capital
Total capital ratio (TCR) - min 10%
3.1. Surplus(+)/Deficit(-) of total capital
III RISK EXPOSURE PER THE RISK TYPE red. br. DESCRIPTION Amount
UKUPAN IZNOS IZLOŽENOSTI RIZIKU 0
1.1. RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT RISK FOR ALL BUSINESS
ACTIVITIES, INCLUDING TRADING BOOK ACTIVITIES
1.2. TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK
1.3. TOTAL RISK EXPOSURE AMOUNT FOR FOREIGN RISK

111
50) Report on Risk-Weighted Exposure to Credit Risk, Counterparty Credit Risk (Template PBAV-RB)
No. POSITION
(–)
GUARANTEES
AND OTHER
SURETIES
(–) CREDIT
DERIVATIVES
(–) FINANCIAL
COLLATERAL:
SIMPLIFIED
METHOD
(–) OTHER
FUNDED
CREDIT
PROTECTION
(–) TOTAL
OUTFLOWS
TOTAL
INFLOWS
(+)
0 0.2 0.5 1
1 2 3 4 5=3-4 6 7 8 9 10=6+7+8+9 11 12 13=5-10+11-12 14 15 16 17 18=13-14-150,8- 160,5 19 20 21 22 23 24 25 26 27=18* weight

exposures to central governments and central banks 0
1.1. of which: in default 0
1.2. exposures to the Government of Montenegro and the CBCG 0
1.3. exposures to Member States' central governments, and central banks
denominated and funded in the domestic currency of that central government and central bank (Article 131 of the Decision) 0
1.4. other exposures to central governments and central banks 0
1.5. total exposure to central governments and central banks 0
exposures to regional government units or local selfgovernment units 0
2.1. of which: in default 0
2.2. Exposures to local self-government units in Montenegro 0
2.3. exposures to regional government units or local self-government units
in EU Member States 0
2.4. exposures to regional government units or local self-government units
from equivalent third countries 0
2.5. other exposures to regional government units or local self-government
units 0
2.6. total exposure to regional government units or local selfgovernment units 0
Exposures to public sector entities 0
3.1. of which: in default 0
3.2. exposures with original maturity up to 3 months 0
3.3. other exposures to public sector entities 0
3.4. total exposure to public sector entities 0
exposures to multilateral development banks 0
4.1. of which: in default 0
4.2. exposures to multilateral development banks 0
4.3. total exposure to multilateral development banks 0
exposures to international organisations 0
5.1. of which: in default 0
5.2. exposures to international organisations 0
5.3. total exposure to international organisations 0
exposures to credit institutions 0
6.1. of which: in default 0
6.2. exposures with a residual maturity of three months or less
denominated and funded in the national currency of that credit institution 0
6.3. exposures having a rating of nominated ECAI 0
6.4. exposures not having a rating of nominated ECAI with original
maturity exceeding 3 months 0
6.5. exposures not having a rating of nominated ECAI with original maturity
up to 3 months or less 0
6.6. total exposure to credit institutions 0.2
BREAKDOWN OF THE FULLY ADJUSTED EXPOSURE VALUE OF OFF-BALANCE SHEET ITEMS BY CONVERSION FACTORS EXPOSURE AMOUNT RISK WEIGHTS RISK-WEIGHTED EXPOSURE AMOUNTS BEFORE APPLYING ADDITIONAL WEIGHTS GROSS EXPOSURET (–) VALUE ADJUSTMENTS/P ROVISIONS (higher amount) EXPOSURE NET OF VALUE ADJUSTMENTS/PR OVISIONS CREDIT RISK MITIGATION (CRM) TECHNIQUES WITH SUBSTITUTION EFFECTS ON THE EXPOSURE FUNDED CREDIT PROTECTION - FINANCIAL COLLATERAL COMPREHENSIVE METHOD (DEPOSIT) EXPOSURE AFTER THE APPLICATION OF CREDIT RISK MITIGATION TECHNIQUES
0.4 0.5 0.6 0.75 1 1.5
UNFUNDED CREDIT
PROTECTION: ADJUSTED
VALUES (Ga)
FUNDED CREDIT PROTECTION SUBSTITUTION OF THE EXPOSURE DUE TO CRM

112
7. exposures to business undertakings (corporates)
0
7.1. of which: in default
0
7.2. exposures to SME (do not meet retail criteria)
0
7.3. exposures to other business undertakings
0
7.4. total exposure to business undertakings
0
8. exposures to a portfolio of small loans with similar features
(retail clients)
0
8.1. of which: in default
0
8.2. exposures to natural persons
0
8.3. exposures to SME
0
8.4. total exposure to retail clients
0
9. exposures secured by residential property
0
9.1. of which: in default
0
9.2. exposures to natural persons
0
9.3. exposures to SME
0
9.4. exposures to business undertakings
0
9.5. other exposures secured by residential property
0
9.6. total exposures secured by residential property
0
10. exposures secured by commercial immovable property
0
10.1. of which: in default
0
10.2. exposures to natural persons
0
10.3. exposures to SME
0
10.4. exposures to business undertakings
0
10.5. other exposures secured by commercial immovable property
0
10.6. total exposures secured by commercial immovable property
0
11. exposures in default
0
12. equity investments
0
13. other asset items
0
13.1. of which: in default
0
13.2. cash (in hand and in vault) and cash equivalents
0
13.3. cash items in the process of collection
0
13.4. tangible assets (land, buildings, credit institutions)
0
13.5. acquired assets
0
13.6. investment property
0
13.7. other asset items (prepayments, other receivables)
0
13.8. total exposure to other asset items
0
II TOTAL BALANCE SHEET EXPOSURES 0

113
III TOTAL OFF BALANCE SHEET EXPOSURES SUBJECT TO CREDIT RISK

exposures to central governments and central banks
0
1.1. of which: in default
0
1.2. exposures to Government of Montenegro and the CBCG
0
1.3. exposures to Member States' central governments, and central banks
denominated and funded in the domestic currency of that central government and central bank (Article 131 of the Decision) 0
1.4. other exposures to central governments and central banks
0
5 total exposure to central governments and central banks 0
exposures to regional government units or local selfgovernment units
0
2.1. of which: in default
0
2.2. Exposures to local self-government units in Montenegro
0
2.3. exposures to regional government units or local self-government units
in EU Member States
0
2.4. exposures to regional government units or local self-government units
from equivalent third countries 0
2.5. other exposures to regional government units or local self-government
units
0
2.6. total exposure to regional government units or local selfgovernment units
0
Exposures to public sector entities
0
3.1. of which: in default
0
3.2. exposures with original maturity up to 3 months
0
3.3. other exposures to public sector entities
0
3.4. total exposure to public sector entities
0
exposures to multilateral development banks
0
4.1. of which: in default
0
4.2. exposures to multilateral development banks
0
4.3. total exposure to multilateral development banks
0
exposures to international organisations
0
5.1. of which: in default
0
5.2. exposures to international organisations
0
5.3. total exposure to international organisations
0
exposures to credit institutions
0
6.1. of which: in default
0
6.2. exposures with a residual maturity of three months or less
denominated and funded in the national currency of that credit institution 0
6.3. exposures
having a rating of nominated ECAI 0
6.4. exposures not having a rating of nominated ECAI with original
maturity exceeding 3 months 0
6.5. exposures not having a rating of nominated ECAI with original maturity
up to 3 months or less
0
6.6. total exposure to credit institutions
0

114
7. exposures to business undertakings (corporates)
0
7.1. of which: in default
0
7.2. exposures to SME
0
7.3. exposures to other business undertakings
0
7.4. total exposure to business undertakings
0
8. exposures to a portfolio of small loans with similar features
(retail clients)
0
8.1. of which: in default
0
8.2. exposures to natural persons
0
8.3. exposures to SME
0
8.4. total exposure to retail clients
0
9. exposures secured by residential property
0
9.1. of which: in default
0
9.2. exposures to natural persons
0
9.3. exposures to SME
0
9.4. exposures to business undertakings
0
9.5. other exposures secured by residential property
0
9.6. total exposures secured by residential property
0
10. exposures secured by commercial immovable property
0
10.1. of which: in default
0
10.2. exposures to natural persons
0
10.3. exposures to SME
0
10.4. exposures to business undertakings
0
10.5. other exposures secured by commercial immovable property
0
10.6. total exposures secured by commercial immovable property
0
11. exposures in default
0
15. other asset items
0
15.1. of which: in default
0
15.2. other exposures to natural persons that do not meet criteria for other
exposure classes
0
15.3. other exposures to legal persons that do not meet criteria for other
exposure classes
0
15.4. other off-balance sheet items
0
15.5. total exposure to other asset items
0
IV TOTAL OFF-BALANCE SHEET EXPOSURES 0 V EXPOSURES / TRANSACTIONS SUBJECT TO COUNTERPARTY CREDIT RISK 0

Securities-financing transactions (SFT)
0
Derivatives and long settlement transactions
0
VI TOTAL EXPOSURES
0

115
51) Report on Capital Requirements for Operational Risk (Template KZ-OR-RB)
(EUR 000)
RELEVANT INDICATOR
No. Description year-3 year-2 Last year Total Basis for calculating capital requirement CAPITAL REQUIREMEN T Total operational risk exposure amount 1 2 3 4 5 6=3+4+5 7 8 9 1 Net interest-bearing income 2 Net non-interest-bearing income 3 Total income

116
52) Report on Market Risk: Standardised Approaches for Foreign Exchange Risk
(Template KZ-DR-RB)
(EUR 000)
Currency Long FX position Short FX position 1 8 9

Total 0 0
Position in gold (net)
Total open FX position 0
Own funds
Capital requirement 0
Risk exposure amount 0

117
53) Report on Leverage (Template LEV-RB)
(EUR 000)
No. DESCRIPTION
ON-BALANCE SHEET EXPOSURES OFF-BALANCE SHEET EXPOSURES Gross exposure value adjustments/ provisions / AVA / lacking coverage by NE value adjustments Net exposure Gross exposure value adjustments/ provisions / AVA / lacking coverage by NE value adjustments Net exposure Conversion factors exposure weighted by conversion factor
0.1 0.2 0.5 1
i 1 2 3 4 5 6 7 8 9 10 11 12

exposures to central governments
or central banks
exposures to regional government
or local self-government
exposures to public sector entities
exposures to multilateral
development banks
exposures to international
organisations
exposures to credit institutions
exposures to business
undertakings
exposures to a loan portfolio
having small features
exposures secured by residential
property
exposures secured by mortgages
on commercial property
exposures in default
equity exposures
other items
TOTAL

118
II DESCRIPTION AMOUNT

Derivatives
1.1. forwards
1.2. futures
1.3. swaps
spot
2.1. regular-way transaction
securities financing
transactions (SFT)
3.1. repo transactions
3.2. other
III TOTAL EXPOSURE AMOUNT IV Tier 1 capital V LEVERAGE RATIO

119
54) Report on Elements of the Development Bank’s Trading Book (Template ETK-RB)
(EUR 000)
No. Instrument
Financial instrument signe Long position Short position Total Share (%)* 1 2 3 4 5 6=4+5 7 I Shares 1. 2. 3. 4. 5. 6. 7.
8. Other shares
II Bonds
1.
2.
3.
4.
5.
6.
7.
8. Other bonds
III Futures contracts
1.
2.
3.
4.
5.
6.
7.
8. Other futures contracts
IV Forward agreements
1.
2.
3.
4.
5.
6.
7.
8. Other forw ard agreements
V Swap agreements
1.
2.
3.
4.
5.
6.
7.
8. Other sw ap agreements

120
VI Options
1.
2.
3.
4.
5.
6.
7.
8. Other options
VII
Exposures based on repurchase agreements and security lending agreementsi 1. 2. 3. 4. 5. 6. 7. 8. Other exposures based on repurchase agreements and securities lending agreements VIII Exposures based on reverse repurchase agreements and securities borrowing agreements 1. 2. 3. 4. 5. 6. 7. 8. Other exposures based on reverse repurchase agreements and securities borrow ing agreements IX Credit derivatives 1. 2. 3. 4. 5. 6. 7.
8. Other credit derivatives X Commodities
1.
2.
3.
4.
5.
6.
7.
8. Other commodities
XI Commodity derivatives
1.
2.
3.
4.
5.
6.
7.
8. Other commodity derivatives

121
XII Exposures on unsettled transactions 1. 2. 3. 4. 5. 6. 7.
8. Other exposures on unsettled transactions
XIII Exposures on free deliveries 1. 2. 3. 4. 5. 6. 7.
8. Other exposures on free deliveries
XIV Exposures on long settlement transactions 1. 2. 3. 4. 5. 6. 7.
8. Other exposures on long settlement
transactions
XV Exposures on securities financing transactions (SFT) 1. 2. 3. 4. 5. 6. 7.
8. Other exposures on securities financing
transactions (SFT)
XVI Positions based on underwriting of financial instruments 1. 2. 3. 4. 5. 6. 7.
8. Other positions based on underw riting of
financial instruments
XVII Other exposures
XVIII TOTAL (sum of the positions I - XVIII)

122
55) Report on Interest Rate Risk – Changes in Economic Value of Equity (Template RKS-EVE-RB)
(EUR 000)
I RATE SENSITIVE ASSETS overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years
1.5 to
2 years
2 to
3 years
3 to 4 years
4 to
5 years
5 to
6 years
6 to
7 years
7 to
8 years
8 to
9 years
9 to
10 years
10 to
15 years
15 to
20 years
Over
20 years TOTAL

Interest-bearing deposits in other institutions
Interest-bearing securities
Loans and other receivables
Other sensitive assets
Total
II RATE SENSITIVE LIABILITIES overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years
1.5 to
2 years
2 to
3 years
3 to 4 years
4 to
5 years
5 to
6 years
6 to
7 years
7 to
8 years
8 to
9 years
9 to
10 years
10 to
15 years
15 to
20 years
Over
20 years TOTAL
Interest-bearing deposits
Interest-bearing borrow ings
Subordinated debt and bonds
Other sensitive liabilities
Total
III GAP overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years
1.5 to
2 years
2 to
3 years
3 to 4 years
4 to
5 years
5 to
6 years
6 to
7 years
7 to
8 years
8 to
9 years
9 to
10 years
10 to
15 years
15 to
20 years
Over
20 years TOTAL
GAP amount - (I) less (II) - Positive/Negative
Cumulative gap - Positive/Negative
IV time bucket midpoint 0.0028 0.0417 0.1667 0.375 0.625 0.875 1.25 1.75 2.5 3.5 4.5 5.5 6.5 7.5 8.5 9.5 12.5 17.5 25 V change in EVEto standardised shock VI % of own funds VII % of Tier 1 capital

123
56) Report on Interest Rate Risk – Changes in Net Interest Income (Template RKS-NII-RB)
(EUR 000) i NET INTEREST INCOME Overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years TOTAL

Interest-bearing deposits in other institutions
Interest-bearing securities
Loans and other receivables
Other sensitive assets
Total
II NET INTEREST EXPENSES Overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years TOTAL
Interest-bearing deposits
Interest-bearing borrowings
Subordinated debt and bonds
Other sensitive liabilities
Total
III GAP Overnight 1-30 days 1 to 3 months 3 to 6 months 6 to 9 months 9 to12 months 12 months to 1.5 years TOTAL
GAP amount - (I) less (II) -
Positive/Negative
Cumulative gap - Positive/Negative
V EFFECT ON NET INTEREST INCOME VI % of own funds VII % of Tier 1 capital

Report on Structure of Loans by Collateral (Template SKK-RB)

124
No Collateral
Total amount of loan
(A+B+C+D+E)
Of w hich classified in category A Of w hich classified in category B Of w hich classified in category C Of w hich classified in category D Of w hich classified in category E 1 2 3

Cash deposit

Mortgage or fiduciary on immovable properties
2.1. Residential properties in Montenegro
2.2. Commercial properties
2.2.1. Commercial properties in Montenegro
2.2.2.
Commercial properties outside Montenegro
2.3. Other types of properties
3.
Pledge on securities, movables and other
3.1. Pledge on movables
3.2. Pledge on securities
3.2.1.
Securities issued by governments or central banks of OECD countries 3.2.2. Money market instruments issued in the developed financial markets
3.2.3. Other types of securities
3.3. Pledge on other
4. Sureties and guarantees
4.1.
Guarantees of the Government of Montenegro 4.2. Guarantees of governments and central banks of OECD countries 4.3. Guarantees of banks w ith the rating A or higher
4.4. Other types of sureties and guarantees
5. Bills of exchange of loan beneficiaries
6. Guarantors
7.
Insurance policies tied in favour of the Development Bank
8. Other
9 Total
4
Appraised amount of collateral LOAN AMOUNT

125
Total amount of other onbalance sheet receivables (A+B+C+D+E) Of w hich classified as in category A Of w hich classified in category B Of w hich classified as in category C Of w hich classified in category D Of w hich classified in category E Total amount of off-balance sheet liabilities (A+B+C+D+E) Of w hich classified in category A Of w hich classified in category B Of w hich classified in category C Of w hich classified in category D Of w hich classified in category E 5 6 OTHER ON-BALANCE SHEET RECEIVABLES AMOUNT OFF-BALANCE SHEET LIABILITIES AMOUNT

126
Total exposure amount
(A+B+C+D+E)
Of w hich classified as in category A Of w hich classified in category B Of w hich classified as in category C Of w hich classified in category D Of w hich classified in category E TOTAL EXPOSURE AMOUNT 7

127
58) Report on Subordinated Debt (Template SUB-RB)
(EUR 000)
No. Creditor Country of origin Approval date Original amount Maturity date Interest rate Balance as at 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. Total

128
59) Report on Large Exposures of the Development Bank to a Single Person or a Group
of Connected Persons (Template VI-G-RB) 1 2 3 3a 4 4a 5 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 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 total total lamount and number of large exposures (>10% of Tier 1 capital) total lamount and number of large exposures (>10% <25% of Tier 1 capital) total lamount and number of large exposures (>25% of Tier 1 capital) COUNTERPARTY Number of members w ithin a group ( only for the members of the group) Transactions w here there is an exposure to underlying assets (yes/no) No. Identification number Name of person or a group of connected persons Type of counterparty (I, S, other) Individual or a group (1- individual; 2- group )

129
Loan commitment s
Guarantees and other sureties Other commitment s Loan commitment s Guarantees and other sureties Other commitment s 6=Σ (8:20) 7 8 9 10 11 12 13 14 15 16 17 18 19 20 BEFORE APPLICATION OF CREDIT RISK MITIGATION TECHNIQUES amount VI >10% of Tier 1 capital % OK for VI >10% of Tier 1 capital number VI >10% of Tier 1 capital amount VI >10% <25% of Tier 1 capital % OK for VI >10% <25% OK number VI >10% <25% OK amount VI >25% of Tier 1 capital % OK forVI >25% of Tier 1 capital number VI >25% of Tier 1 capital Equity instruments Derivatives Off-balance sheet items Additional exposures arising from transactions w here there is an exposure to underlying assets ORIGINAL EXPOSURES Total original exposure Direct exposure Indirect exposure Of w hich, in default Debt instruments Equity instruments Derivatives Off-balance sheet items Debt instruments

130
21 22 23 25=6-21-22-23 26 27 amount VI >10% of Tier 1 capital amount VI >10% <25% of Tier 1 ca amount VI >25% of Tier 1 capital Total Of which: Nontrading book % Tier 1 capital (-) Value adjustments / provisions (-) Value adjustments based on conversion factors (only for offbalance sheet items) (-) Exposures representing defuctible item from CET1 or Additional Tier 1 capital 24 Type of exposures representing deductible item from CET1 or Additional Tier 1 capital Exposure value befor application of exemptions and credit risk mitigation techniques (CRM)

131
(-) Loan commitment s
(-)
Guiarantees and other sureties (-) Other commitment s 28 29 30 31 32 33 34 35 37=25-Σ(28:35) 38 AFTER APPLICATION OF CREDIT RISK MITIGATION TECHNIQUES % OK for VI >10% of Tier 1 capital apital % OK for VI >10% <25% OK number VI >10% <25% OK % OK for VI >25% of Tier 1 capital Total IExposure value after application of exemptions and credit risk mitigation techniques % of Tier 1 capital (-) Funded credit protection other than substitution effect (deducted from exposure) 36 number VI >25% of Tier 1 capital number VI >10% of Tier 1 capital ELIGIBLE CREDIT RISK MITIGATION TECHNIQUES (-) Amounts to be exempted Type of exemption (-) Derivatives (-) Off-balance sheet items (-) Debt instruments (-) Equity instruments (-) Substitution effect of eligible credit risk mitigation techniques

132
60) Report on Large Exposures of the Development Bank – Overview of Persons
Constituting a Group of Connected Persons (Template VI-P-IZL-RB) 1 2 3 3a 4 4a 5 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 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 No. Identification number Name of person or a group of connected persons Type of counterparty (I, S, other) Individual or a group (1- individual; 2- group ) Number of members w ithin a group Transactions w here there is an exposure to underlying assets (yes/no)

133
Loan commitment s
Guarantees and other sureties Other commitment s Loan commitment s Guarantees and other sureties Other commitment s 6=Σ (8:20) 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ORIGINAL EXPOSURES Total original exposure Direct exposure Indirect exposure Additional exposures arising from transactions w here there is an exposure to underlying assets Of w hich, in default Debt instruments Equity instruments Derivatives Off-balance sheet items Debt instruments Equity instruments Derivatives Off-balance sheet items

134
21 22 23 25=6-21-22-23 26 27 (-) Value adjustments / provisions (-) Value adjustments based on conversion factors (only for offbalance sheet items) (-) Exposures representing defuctible item from CET1 or Additional Tier 1 capital Type of exposures representing deductible item from CET1 or Additional Tier 1 capital Exposure value befor application of exemptions and credit risk mitigation techniques (CRM) 24 Total Of which: Nontrading book % Tier 1 capital

135
(-) Loan commitment s
(-)
Guiarantees and other sureties (-) Other commitment s 28 29 30 31 32 33 34 35 37=25-Σ(28:35) 38 (-) Amounts to be exempted Type of exemption IExposure value after application of exemptions and credit risk mitigation techniques (-) Funded credit protection other than substitution effect (deducted from exposure) ELIGIBLE CREDIT RISK MITIGATION TECHNIQUES % of Tier 1 capital 36 (-) Debt instruments (-) Equity instruments (-) Derivatives (-) Off-balance sheet items Total (-) Substitution effect of eligible credit risk mitigation techniques

136
61) Report on Doing Business with Persons Connected with the Development Bank (Template PPL-RB)
No. Name of connected person Identification number Basis for connection RECEIVABLES FROM CONNECTED PERSONS gross loans deposits given (funds) factoring leasing a property or equipment receivables on services provided receivables on assets sold investments 1 2 3 4 5 6 7 8 9 10 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 Other 32 TOTAL

137 other onbalance sheet receivables of which:
over 30-days past due exposure guarantees given undrawn loan facilities other offbalance sheet receivables indirect exposure on posted collaterals TOTAL EXPOSURE % of Tier 1 capital classification adjustments provisions 11 12 13 14 15 16 17 18 19 20 21

138
LIABILITIES TO CONNECTED PERSONS Borrowings taken deposits received use of property or equipment liabilities on services provided liabilities on purchased assets other liabilities TOTAL LIABILITIES % of Tier 1 capital 22 23 24 25 26 27 28 29

139
62) Report on Available Liquid Assets, Liabilities and Executed Payments (Template RLS-RB)
(EUR 000)
No. Name Amount
1 Cash
2 Funds held with the Central Bank 3 Funds held at the accounts with domestic banks (demand deposits) 4 Funds held at the accounts with foreign banks (demand deposits) I Liquid assets and receivables 1 Matured liabilities on loans received 2 Interest and fees payables 3 Payables on time deposits 4 20% of demand deposits 5 10% of granted, but unused, irrevocable credit obligations (credit lines) 6 Other matured liabilities II Matured liabilities for loans and borrowings Surplus / Deficit ( I - II ) Liquidity indicator ( I / II)

140
63) Report of Deposits of Legal and Natural Persons (Template DFLPL-RB)
(EUR 000)
Description Amount
Natural persons demand time Legal persons demand time Total:

Decision on Reporting of the Development Bank of Montenegro to the Central Bank of Montenegro

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