Annexes: Regulatory Reporting Templates for Balance Sheet, Profit and Loss, Liquidity, and Stable Funding

ANNEX

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

1. Funds

2. Financial assets at amortised cost 0
   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

3. Financial assets at fair value through other comprehensive
   income 0
   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

4. Held-for-trading financial assets 0
   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

5. Financial assets carried at fair value through profit and loss,
   not held for trading 0
   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

6. Derivative financial assets as hedging instruments

7. Changes in the fair value of items being subject to hedging

8. Investments in associates, subsidiary undertakings and joint
   ventures at equity method

9. Investment properties

10. Property, plant and equipment

11. Intangible assets

12. Current tax assets

13. Deferred tax assets

14. Non-current assets held for sale and discontinued operations

15. Other assets

16. TOTAL ASSETS: 0
    LIABILITIES

17. Financial liabilities carried at amortised cost 0
    17.a. Liabilities to credit institutions 17.b. Liabilities to creditors other than credit institutions 17.c. Securities issued 17.d. Other financial liabilities

18. Held-for-trading financial liabilities 0
    18.a. Liabilities to credit institutions 18.b. Liabilities to creditors other than credit institutions 18.c. Securities issued 18.d. Other financial liabilities

19. Financial liabilities not traded and measured at fair value
    through profit or loss 0 19.a. Liabilities to credit institutions 19.b. Liabilities to creditors other than credit institutions 19.c. 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: 0
    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.) 0

36. TOTAL CAPITAL AND LIABILITIES: (28. + 35.) 0

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

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

21. Profit tax
22. NET PROFIT/LOSS (III - 21)

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

1. Irrevocable commitments for granting loans

2. Irrevocable documentary letters of credits issued for foreign
   payments

3. Other letters of credit issued for foreign payments

4. Guarantees issued
   4.1. Payment guarantees issued
   4.2. Performance guarantees issued
   4.3. Other types of guarantees

5. Bills of exchange issued and sureties given

6. Foreign cheques sent for collection

7. Nostro financial activities connected with the collection process

8. 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

9. Collateral based on receivables

10. Borrowings agreed, but not used

11. Other items of IDF’s off-balance sheet exposure

12. Total

13. MEMORANDUM
    13.1 Accrued interest
    13.2 Other

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

1. Average amount of total assets
2. Average amount of interest-bearing assets
   B LIABILITIES
3. Average amount of total liabilities
4. Average amount of interest-bearing liabilities
   C CAPITAL
5. Average amount of total capital
6. Average amount of Tier 1 capital
   II NUMBER OF EMPLOYEES
7. Number of full-time employees
8. Number of employees who are temporarily employed
9. Number of employees by effective working hours
   III NUMBER OF ORGANISATIONAL UNITS
10. Branch
11. Representative office
12. Sub-branch

6. Report on Receivables from Credit Institutions and Other Financial Institutions - Demand and Term (Template M￾PBFI-RB
   (EUR 000)
   No.
   Name of credit institution / financial institution Currency

Balance in foreign currency Balance in EUR Maturity Interest rate Classification

Loss provisions

Value adjustment

% of
Development
Bank’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

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 0 0
   1.1 Total level 1 assets 0 0
   1.1.1 cash 1.00 0
   1.1.2 exposure to the Central Bank 1.00 0
   1.1.3 receivables from the Government of Montenegro 1.00 0
   1.1.4 receivables guaranteed by the Government of Montenegro 1.00 0
   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 0
   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 0
   1.1.7 funds placed with credit institutions in Montenegro with maturity up to 30 calendar days 0.80 0
   1.2 Total level 2 assets 0
   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
   0.75 0
   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
   0.75 0
   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
   0.75 0

8. Liquidity Coverage Report – Outflows (Template LP-O-RB)
   (EUR 000)
   No. POSITION Amount Rate of outflow Outflow 1 2 3=1*2 1 OUTFLOWS 0 0
   1.1 Outflows from unsecured transactions 0 0
   1.1.1 Products and services 0 0
   1.1.1.1 Off-balance sheet and contingent funding obligations, including committed
   funding facilities 0
   1.1.1.2 Undrawn loans and advances to large customers 0
   1.1.1.3 mortgage loan but not yet drawn down 0
   1.1.1.4 planned outflows related to the renewal of the existing or approval of new
   loans 0
   1.1.1.5 planned derivatives payables 0
   1.1.1.6 trade finance off-balance sheet related products 0,05 0
   1.1.1.7 other products and services 0
   1.1.2 Outflows related to the Deposit Bank’s liabilities 0 0
   1.1.2.1 liabilities resulting from operating expenses 0,00 0
   1.1.2.2 liabilities in the form of debt securities (notes, bonds) 1,00 0
   1.1.2.3 excess of funding to non-financial customers (total amount of liabilities
   exceeding the amount of inflows) 1,00 0
   1.1.2.4 borrowings taken maturing within 30 calendar days 1,00 0
   1.1.2.5 other liabilities 1,00 0
   1.1.3 Additional outflows 0 0

1.1.3.1 Collateral other than Level 1 assets collateral posted for derivatives 0,20 0
1.1.3.2 Material outflows due to deterioration of own credit quality 1,00 0
1.1.3.3 Impact of an adverse market scenario on derivatives transactions, financing
transactions and other contracts 1,00 0
1.1.3.4 Outflows from derivatives 1,00 0
1.1.3.5 Short positions 0 0
1.1.3.5.1 Short positions covered by collateralised securities financing transactions
(SFT) 0,00 0
1.1.3.5.2 Other short positions 1,00 0
1.1.3.6 Callable excess collateral 1,00 0
1.1.3.7 Due collateral 1,00 0
1.1.3.8 Liquid asset collateral exchangeable for non-liquid assets 1,00 0
1.1.3.9 Loss of funding on structured financing activities 0 0
1.1.3.9.1 Structured financing instruments 1,00 0
1.1.3.9.2 Funding facilities 1,00 0
1.1.3.10 Internal netting of client´s positions 0,50 0
1.1.4 Committed facilities 0 0
1.1.4.1 Credit facilities 0 0
1.1.4.1.1 Credit facilities to retail customers 0,05 0
1.1.4.1.2 Credit facilities to non-financial customers other than retail customers 0,10 0
1.1.4.1.3 Credit facilities to credit institutions 0 0
1.1.4.1.3.1 Credit facilities for funding promotional loans of retail customers 0,05 0

1.1.4.1.3.2 Credit facilities for funding promotional loans of non-financial customers 0,10 0
1.1.4.1.3.3 Other credit facilities to credit institutions 0,40 0
1.1.4.1.4 Credit facilities to regulated financial institutions other than credit
institutions 0,40 0
1.1.4.1.5 Credit facilities to other financial customers 1,00 0
1.1.4.2 Liquidity facilities 0 0
1.1.4.2.1 Liquidity facilities to retail customers 0,05 0
1.1.4.2.2 Liquidity facilities to non-financial customers other than retail customers 0,30 0
1.1.4.2.3 Liquidity facilities to SSPEs 0 0
1.1.4.2.3.1 Liquidity facilities to asset purchases other than securities from non￾financial customers 0,10 0
1.1.4.2.3.2 Liquidity facilities for other 1,00 0
1.1.4.2.4 Liquidity facilities to credit institutions 0 0
1.1.4.2.4.1 Liquidity facilities for funding promotional loans of retail customers 0,05 0
1.1.4.2.4.2 Liquidity facilities for funding promotional loans of non-financial
customers 0,30 0
1.1.4.2.4.3 Other liquidity facilities to credit institutions 0,40 0
1.1.4.2.5 Liquidity facilities to other financial customers 1,00 0
1.2 Outflows from secured lending and capital market-driven transactions 0 0
1.2.1 Level 1 asset collateral 0,00 0
1.2.2 Level 2 asset collateral 0,15 0
1.2.3 Non-liquid assets collateral 1,00 0

MEMORANDUM items Amount Market value of collateral Collateral value

1. Bonds sold at retail market with residual maturity up to 30 days
2. Liquidity outflows to be netted by interdependent inflows
3. Outflows from secured lending and capital market-driven transactions 0
   3.1 Level 1 collateral
   3.2 Level 2 collateral
   4.3 Non-liquid assets collateral

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

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
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

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 Liquidity buffer 0 Z = (A+M) Denominator calculations 12 Total outflows 0 TO = from Template Outflows 13 Fully exempt inflows 0 FEI = from Template Inflows 14 Inflows subject to 75% cap 0 IC = from Template Inflows 15 Reduction for fully exempt inflows 0 RFEI = MIN (FEI, TO) 16 Reduction for inflows subject to 75% cap 0 RIC = MIN (IC, 0.75*MAX(TO-FEI, 0)) 17 Net liquidity outflow 0 NLO = TO-RFEI-RIC

11. Report on Required Stable Funding (Template ZSIF-RB)
    (EUR 000)
    No. Description
    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 claims on Central Bank, European Central
    Bank or a central bank of an EU Member State or a third country 0
    1.1.1.1 unencumbered or encumbered for a
    residual maturity of 6 months or less 0% 0% 0% 0% 0
    1.1.1.2 encumbered for a residual maturity of 6
    months up to 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
    1.2 Required stable funding from liquid assets 0 0
    1.2.1 level 1 assets eligible for 0% haircut for LCR
    calculation 0 0
    1.2.1.1 unencumbered or encumbered for a
    residual maturity of less than 6 months 0% 0

1.2.1.2 encumbered for a residual maturity of 6
months up to 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 15% haircut for LCR
calculation 0 0
1.2.2.1 level 1 assets eligible for 5% haircut for
LCR calculation 5% 0
1.2.2.2 encumbered for a residual maturity of 6
months up to one year 50% 0
1.2.2.3 encumbered for a residual maturity of one
year or more 100% 0
1.2.3 level 2 assets eligible for 25% haircut for LCR
calculation 0 0
1.2.3.1 unencumbered or encumbered for a
residual maturity of 6 months or less 15% 0
1.2.3.2 encumbered for a residual maturity of 6
months up to 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 equity in undertakings listed on a stock exchange other than 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 equity in undertakings not listed on a stock exchange other than assets eligible as liquid assets 100% 0 1.3.3 Securities other than 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 Securities financing transactions with financial
clients 0
1.4.1.1 secured by level 1 assets eligible for 0%
haircut for LCR calculation 0
1.4.1.1.1 unencumbered or encumbered for a
residual maturity of less than 6 months 0% 50% 100% 0
1.4.1.1.2 encumbered for a residual maturity of
6 months up to one year 50% 50% 100% 0
1.4.1.1.3 encumbered for a residual maturity of
one year or more 100% 100% 100% 0
1.4.1.2 Secured by other assets 0
1.4.2.2.1 unencumbered or encumbered for a
residual maturity of less than 6 months 5% 50% 100% 0
1.4.2.2.2 encumbered for a residual maturity of
6 months up to 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
1.4.2 other loans and advances to financial clients 10% 50% 100% 0
1.4.3 assets encumbered for a residual maturity of
one year or more in a cover pool 85% 85% 85% 0 1.4.4 loans to non -financial clients other than central banks, where those loans were assigned risk weight of 35% or less 0
1.4.4.0.1 of which, secured by mortgages on
residential property 0
1.4.4.1 unencumbered or encumbered for a
residual maturity of less than 6 months 50% 50% 65% 0
1.4.4.2 encumbered for a residual maturity of 6
months up to one year 50% 50% 65% 0

1.4.4.3 encumbered for a residual maturity of one
year or more 100% 100% 100% 0
1.4.5 other loans to non
-financial clients other than central banks 0
1.4.5.0.1 of which, secured by mortgages on
residential property 0
1.4.5.1 unencumbered or encumbered for a
residual maturity of less than 6 months 50% 50% 85% 0
1.4.5.2 encumbered for a residual maturity of one
year or more 100% 100% 100% 0
1.4.6 trade finance balance sheet
-related products 10% 50% 85% 0
1.5 Required stable funding from derivatives 0% 0% 0% 0
1.5.1 required stable funding for liabilities on
derivatives 5% 0
1.5.2 derivatives as assets affecting the NSFR 100% 0
1.5.3 initial margin given 85% 85% 85% 85% 0
1.6 Required stable funding from contributions
to central counterparty default fund 85% 85% 85% 85% 0
1.7 Required stable funding from other assets 0
1.7.1 physically exchanged goods 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 claims per the date of trade 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
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

12. Report on Available Stable Funding (Template RSIF-RB)
    (EUR 000)
    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 7 2 AVAILABLE STABLE FUNDING 0
    2.1 Available stable funding from capital items
    and instruments 0
    2.1.1 Common Equity Tier 1 capital 100% 0
    2.1.2 Additional Tier 1 capital 100% 0
    2.1.3 Tier 2 capital 100% 0
    2.1.4 Other capital instruments 100% 0
    2.3 Available stable funding from other non￾financial clients (other than central bank) 0
    2.3.0.1 of which, securities financing transactions 0% 0% 0% 0
    2.3.1 liabilities to the Government of Montenegro,
    central government of an EU Member State or a central government of a third country 100% 0 2.3.2 liabilities to local self-governments in Montenegro or from an EU Member State or a third country 50% 50% 100% 0 2.3.3 liabilities to public sector entities in Montenegro or from an EU Member State or a third country 50% 50% 100% 0
    2.3.4 liabilities to multilateral development banks
    and international organisations 50% 50% 100% 0
    2.3.5 liabilities to large non-financial clients 50% 50% 100% 0
    2.4
    Available stable funding from liabilities and committed facilities within a group subject to preferential treatment 0% 0% 0% 0

2.5 Available stable funding from financial
clients and central banks 0
2.5.1 liabilities to the Central Bank, the ECB or a
central bank from an EU Member State 50% 100% 0
2.5.2 liabilities to central banks from third countries 50% 100% 0
2.5.3 liabilities to financial clients 0 50% 100% 0
2.6
Available stable funding from liabilities where the counterparty cannot be determined 50% 100% 0
2.7 Available stable funding from net liabilities
based on derivatives 0% 0% 0% 0
2.8 Available stable funding from interdependent
liabilities 0
2.8.1. promotional loans and relevant credit facilities
and liquidity facilities 0
2.8.2 other 0
2.9 Available stable funding from other
liabilities 0
2.9.1 liabilities per the date of trade 0
2.9.2 deferred tax liabilities 50% 100% 0
2.9.3 minority shares 50% 100% 0
2.9.4 other liabilities 0
2.8.2 Other 0
2.9 Available stable funding from other liabilities 0
2.9.1 Trade date payables 0
2.9.2 Deferred tax liabilities 50% 100% 0
2.9.3 Minority interests 50% 100% 0
2.9.4 Other liabilities 50% 100% 0

13. Report on Net Stable Funding Ratio (Template NSFR-RB)
    (EUR 000)
    No. Description
    Amount
    Required stable funding Available stable funding Ratio 1 2 3 4 1 REQUIRED STABLE FUNDING 0 0
    1.1 Required stable funding from central
    bank assets 0 0
    1.2 Required stable funding from liquid
    assets 0 0
    1.3 Required stable funding from securities
    other than liquid assets 0 0
    1.4 Required stable funding from loans 0 0
    1.5 Required stable funding from derivatives 0 0
    1.6
    Required stable funding from contributions to central counterparty default fund 0 0
    1.7 Required stable funding from other
    assets 0 0
    1.8 Required stable funding from off-balance
    sheet items 0 0
    2 AVAILABLE STABLE FUNDING 0 0
    2.1 Available stable funding from capital
    items and instruments 0 0
    2.2 Available stable funding from other non￾financial customers (except central banks) 0 0
    2.3
    Available stable funding from liabilities and committed facilities within a group if subject to preferential treatment 0 0
    2.4 Available stable funding from financial
    customers and central banks 0 0 2.5 Available stable funding from liabilities provided where the counterparty cannot be determined 0 0
    2.6 Available stable funding from
    interdependent liabilities
    2.7 Available stable funding from other
    liabilities
    3 Net stable funding ratio (NSFR) 0.00%

14. Report on Securities (M-HOV-RB)
    No.
    HELD TO
    MATURITY
    SECURITIES
    Governmen t of
    Montenegro
    (type of security)
    Local self￾governmen t units (type of security) Other residents (type of security) Non￾residents (type of security) Non￾amortised 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

1. EUR 0 0
2. 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 self￾governmen t units (type of security) Other residents (type of security) Non￾residents (type of security) Non￾amortised 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
3. Listed market
   price 0 0
4. 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

No.
HELD FOR
TRADING
EQUITY
SECURITIES
Government of
Montenegro
(type of security)
Local self￾government units (type of security) Other residents (type of security) Non￾residents (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

1. Listed market price 0 0
2. 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 self￾government units (type of security) Other residents (type of security) Non￾residents (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

1. Listed market price 0 0
2. 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

Red. Br.
EQUITY
SECURITIES AT
FAIR VALUE
THROUGH
OTHER
COMPREHENSIVE
INCOME
Government of
Montenegro
(type of security)
Local self￾government units (type of security) Other residents (type of security) Non￾residents (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

1. Listed market price 0 0
2. 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

1. Listed market price 0
2. 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

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

1. Listed market price 0
2. 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

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

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

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

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

16. Report on Investments in Other Legal Persons (Template UPL-RB)
    No.
    Investment in capital or voting rights (name of legal person) Identification number Activity F/N* Form of investment % of ownership 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

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

1. Banks, residents
2. Banks, non-residents
3. Other financial institutions, residents
4. Other financial institutions, non-residents
5. Other depository institutions, residents
6. Other depository institutions, non-resident
7. Business undertakings engaged in financial
   activity, residents
8. Business undertakings engaged in financial
   activity, non-residents
9. Private funds, residents
10. Funds, non-residents
11. State undertakings
12. Private undertakings
13. Entrepreneurs
14. Public services of local self-government units
15. Private undertakings - non-residents
16. Government of Montenegro
17. Local self-government units
18. Other Budget of Montenegro beneficiaries
19. Regulatory agencies, residents
20. Regulatory agencies, non-residents
21. State funds
22. Non-government and other non-profit
    organisations, residents
23. Non-government and other non-profit
    organisations, non-residents
24. Natural persons, residents
25. Natural persons, non-residents
26. Credit cards, natural persons, residents
27. Credit cards, natural persons, non-residents
28. Credit cards, other, residents
29. Credit cards, other, non-residents
30. Other
31. TOTAL
    32G. Interest receivables and value adjustment of interest receivables 33H. Accruals and prepayments: interests and fees and value adjustment

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

1. Banks, residents
2. Banks, non-residents
3. Other financial institutions, residents
4. Other financial institutions, non-residents
5. Other depository institutions, residents
6. Other depository institutions, non-resident
7. Business undertakings engaged in financial
   activity, residents
8. Business undertakings engaged in financial
   activity, non-residents
9. Private funds, residents
10. Funds, non-residents
11. State undertakings
12. Private undertakings
13. Entrepreneurs
14. Public services of local self-government units
15. Private undertakings - non-residents
16. Government of Montenegro
17. Local self-government units
18. Other Budget of Montenegro beneficiaries
19. Regulatory agencies, residents
20. Regulatory agencies, non-residents
21. State funds
22. Non-government and other non-profit
    organisations, residents
23. Non-government and other non-profit
    organisations, non-residents
24. Natural persons, residents
25. Natural persons, non-residents
26. Credit cards, natural persons, residents
27. Credit cards, natural persons, non-residents
28. Credit cards, other, residents
29. Credit cards, other, non-residents
30. Other
31. TOTAL
    32G. Interest receivables and value adjustment of interest receivables 33H. Accruals and prepayments: interests and fees and value adjustment

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

1. Banks, residents 0
2. Banks, non-residents
3. Other financial institutions, residents
4. Other financial institutions, non-residents
5. Other depository institutions, residents
6. Other depository institutions, non-resident
7. Business undertakings engaged in financial
   activity, residents
8. Business undertakings engaged in financial
   activity, non-residents
9. Private funds, residents
10. Funds, non-residents
11. State undertakings
12. Private undertakings
13. Entrepreneurs
14. Public services of local self-government units
15. Private undertakings - non-residents
16. Government of Montenegro
17. Local self-government units
18. Other Budget of Montenegro beneficiaries
19. Regulatory agencies, residents
20. Regulatory agencies, non-residents
21. State funds
22. Non-government and other non-profit
    organisations, residents
23. Non-government and other non-profit
    organisations, non-residents
24. Natural persons, residents
25. Natural persons, non-residents
26. Credit cards, natural persons, residents
27. Credit cards, natural persons, non-residents
28. Credit cards, other, residents
29. Credit cards, other, non-residents
30. Other
31. TOTAL

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)

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

1. Banks, residents
2. Banks, non-residents
3. Other financial institutions, residents
4. Other financial institutions, non-residents
5. Other depository institutions, residents
6. Other depository institutions, non-resident
7. Business undertakings engaged in financial activity, residents
8. Business undertakings engaged in financial activity, non-residents
9. Private funds, residents
10. Funds, non-residents
11. State undertakings
12. Private undertakings
13. Entrepreneurs
14. Public services of local self-government units
15. Private undertakings - non-residents
16. Government of Montenegro
17. Local self-government units
18. Other Budget of Montenegro beneficiaries
19. Regulatory agencies, residents
20. Regulatory agencies, non-residents
21. State funds
22. Non-government and other non-profit organisations, residents
23. Non-government and other non-profit organisations, non-residents
24. Natural persons, residents
25. Natural persons, non-residents
26. Credit cards, natural persons, residents
27. Credit cards, natural persons, non-residents
28. Credit cards, other, residents
29. Credit cards, other, non-residents
30. Other
31. TOTAL

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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale, retail trade and repair of motor
   vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical
    activities
14. Administrative and support service activities
15. Public administration, defence and
    compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational activities
19. Other service activities
20. Activities of households as employers
21. 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

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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale, retail trade and repair of motor
   vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical
    activities
14. Administrative and support service
    activities
15. Public administration, defence and
    compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational
    activities
19. Other service activities
20. Activities of households as employers
21. 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

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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale, retail trade and repair of motor
   vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical
    activities
14. Administrative and support service activities
15. Public administration, defence and
    compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational activities
19. Other service activities
20. Activities of households as employers
21. Activities of extra-territorial organisations
    and bodies
    II Natural persons, residents III Non-residents Total (I+II+III)

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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale, retail trade and repair of motor vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical activities
14. Administrative and support service activities
15. Public administration, defence and compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational activities
19. Other service activities
20. Activities of households as employers
21. Activities of extra-territorial organisations and bodies
    II Natural persons, residents III Non-residents Total (I+II+III)

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

1. Liquidity (working assets)
2. Construction and remodelling
   of construction buildings
3. Refinancing of liabilities to
   other banks
4. Car purchase
5. Purchase of securities
6. Purchase of fixed assets
7. Tourist season preparation
8. Consumer loans
9. Cash (non-purpose-specific)
   loans
10. Housing loans
11. Credit cards
12. Overdraft
13. Other
14. 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) 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

1. Liquidity (working assets)
2. Construction and
   remodelling of construction buildings
3. Refinancing of liabilities to
   other banks
4. Car purchase
5. Purchase of securities
6. Purchase of fixed assets
7. Tourist season preparation
8. Consumer loans
9. Cash (non-purpose-specific)
   loans
10. Housing loans
11. Credit cards
12. Overdraft
13. Other
14. 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) 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

1. Liquidity (working assets)
2. Construction and remodelling
   of construction buildings
3. Refinancing of liabilities to
   other banks
4. Car purchase
5. Purchase of securities
6. Purchase of fixed assets
7. Tourist season preparation
8. Consumer loans
9. Cash (non-purpose-specific)
   loans
10. Housing loans
11. Credit cards
12. Overdraft
13. Other
14. Total

Summary (EUR 000)
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)

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.

51. Other debtors
52. Total:

21. Report on Asset Classification (Template M-KA1-RB)
    (EUR

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

1. 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
2. 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
3. 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
4. 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
5. Total gross loans
6. 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
7. Accruals and prepayments
   7.a. Accruals and prepayments on loans and receivables from credit institutions

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

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)

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

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-

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

1. Loans or portion of loans secured by cash collateral
2. Loans or portion of loans secured by other collateral with code
3. Other placements secured by cash collateral
4. Other placements secured by other eligible collateral (code)

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

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

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

1. Banks, residents 0 0
2. Banks, non-residents 0 0
3. Other financial institutions, residents 0 0
4. Other financial institutions, non￾residents 0 0
5. Other depository institutions, residents 0 0
6. Other depository 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. Funds, non-residents 0 0
11. State undertakings 0 0
12. Private undertakings 0 0
13. Entrepreneurs 0 0
14. Public services of local self￾government units 0 0
15. Business undertakings – non-residents 0 0
16. Government of Montenegro 0 0
17. Local self-government units 0 0
18. Other Budget of Montenegro
    beneficiaries 0 0
19. Regulatory agencies, residents 0 0
20. Regulatory agencies, non-residents 0 0
21. State funds 0 0
22. Non-government and other non-profit
    organisations, residents 0 0
23. Non-government and other non-profit
    organisations, non-residents 0 0
24. Natural persons, residents 0 0
25. Natural persons, non-residents 0 0
26. Credit cards, natural persons,
    residents 0 0
27. Credit cards, natural persons, non￾residents 0 0
28. Credit cards, other, residents 0 0
29. Credit cards, other, non-residents 0 0
30. Other 0 0
31. 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

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

1. Banks, residents 0 0
2. Banks, non-residents 0 0
3. Other financial institutions, residents 0 0
4. Other financial institutions, non-residents 0 0
5. Other depository institutions, residents 0 0
6. Other depository 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. Funds, non-residents 0 0
11. State undertakings 0 0
12. Private undertakings 0 0
13. Entrepreneurs 0 0
14. Public services of local self-government
    units 0 0
15. Business undertakings – non-residents 0 0
16. Government of Montenegro 0 0
17. Local self-government units 0 0
18. Other Budget of Montenegro beneficiaries 0 0
19. Regulatory agencies, residents 0 0
20. Regulatory agencies, non-residents 0 0
21. State funds 0 0
22. Non-government and other non-profit
    organisations, residents 0 0
23. Non-government and other non-profit
    organisations, non-residents 0 0
24. Natural persons, residents 0 0
25. Natural persons, non-residents 0 0
26. Credit cards, natural persons, residents 0 0
27. Credit cards, natural persons, non￾residents 0 0
28. Credit cards, other, residents 0 0
29. Credit cards, other, non-residents 0 0
30. Other 0 0
31. TOTAL 0
    32G. Interest receivables and value adjustment of interest receivables 0 33H. Accruals and prepayments of interests and fees, and value adjustments 0

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

1. Banks, residents 0 0
2. Banks, non-residents 0 0
3. Other financial institutions, residents 0 0
4. Other financial institutions, non-residents 0 0
5. Other depository institutions, residents 0 0
6. Other depository 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. Funds, non-residents 0 0
11. State undertakings 0 0
12. Private undertakings 0 0
13. Entrepreneurs 0 0
14. Public services of local self-government units 0 0
15. Business undertakings – non-residents 0 0
16. Government of Montenegro 0 0
17. Local self-government units 0 0
18. Other Budget of Montenegro beneficiaries 0 0
19. Regulatory agencies, residents 0 0
20. Regulatory agencies, non-residents 0 0
21. State funds 0 0
22. Non-government and other non-profit
    organisations, residents 0 0
23. Non-government and other non-profit
    organisations, non-residents 0 0
24. Natural persons, residents 0 0
25. Natural persons, non-residents 0 0
26. Credit cards, natural persons, residents 0 0
27. Credit cards, natural persons, non-residents 0 0
28. Credit cards, other, residents 0 0
29. Credit cards, other, non-residents 0 0
30. Other 0 0
31. TOTAL 0

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)

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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale, retail trade and repair of motor
   vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical
    activities
14. Administrative and support service
    activities
15. Public administration, defence and
    compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational
    activities
19. Other service activities
20. Activities of households as employers
21. 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

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

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, 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. Activities of households as employers 0 0
21. 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

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

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, 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. Activities of households as employers 0 0
21. 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
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

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

1. Banks, residents 0

2. Banks, non-residents 0

3. Other financial institutions,
   residents 0

4. Other financial institutions,
   non-residents 0

5. Other depository institutions,
   residents 0

6. Other depository institutions,
   non-residents 0

7. Business undertakings
   engaged in financial activity, residents 0

8. Business undertakings
   engaged in financial activity, non￾residents 0

9. Private funds, residents 0

10. Funds, non-residents 0

11. State undertakings 0

12. Private undertakings 0

13. Entrepreneurs 0

14. Public services of local self￾government units 0

15. Business undertakings – non￾residents 0

16. Government of Montenegro 0

17. Local self-government units 0

18. Other Budget of Montenegro
    beneficiaries 0

19. Regulatory agencies,
    residents 0

20. Regulatory agencies, non￾residents 0

21. State funds 0

22. Non-government and other
    non-profit organisations, residents 0

23. Non-government and other
    non-profit organisations, non￾residents 0

24. Natural persons, residents 0

25. Natural persons, non￾residents 0

26. Credit cards, natural persons,
    residents 0

27. Credit cards, natural persons,
    non-residents 0

28. Credit cards, other, residents 0

29. Credit cards, other, non￾residents 0

30. Other 0

31. TOTAL 0

32. Value adjustment 0
    from the column 13 loans and receivables distributed across currencies HOLDERS EUR 000 CHF 000 USD 000 Other 000 1 2 3 4

33. Banks, residents

34. Banks, non-residents

35. Other financial institutions, residents

36. Other financial institutions, non-residents

37. Other depository institutions, residents

38. Other depository institutions, non-residents

39. Business undertakings engaged in financial activity,
    residents

40. Business undertakings engaged in financial activity, non￾residents

41. Private funds, residents

42. Funds, non-residents

43. State undertakings

44. Private undertakings

45. Entrepreneurs

46. Public services of local self-government units

47. Business undertakings – non-residents

48. Government of Montenegro

49. Local self-government units

50. Other Budget of Montenegro beneficiaries

51. Regulatory agencies, residents

52. Regulatory agencies, non-residents

53. State funds

54. Non-government and other non-profit organisations,
    residents

55. Non-government and other non-profit organisations,
    non-residents

56. Natural persons, residents

57. Natural persons, non
    -residents

58. Credit cards, natural persons, residents

59. Credit cards, natural persons, non
    -residents

60. Credit cards, other, residents

61. Credit cards, other, non
    -residents

62. Other

63. TOTAL
    0

64. Value adjustment

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

1. Agriculture, forestry and fishing 0
2. Mining and quarrying 0
3. Manufacturing industry 0
4. Electricity supply 0
5. Water supply 0
6. Construction 0
7. Wholesale and retail trade and repair of
   motor vehicles and motorcycles 0
8. Transport and warehousing 0
9. Accommodation and food services 0
10. Information and communication 0
11. Financial and insurance activities 0
12. Real estate business 0
13. Professional, scientific and technical
    activities 0
14. Administrative and support service
    activities 0
15. Public administration, defence and
    compulsory social insurance 0
16. Education 0
17. Health and social welfare 0
18. Art, entertainment and recreational
    activities 0
19. Other service activities 0
20. Activities of households as employers 0
21. 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 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

1. Agriculture, forestry and fishing
2. Mining and quarrying
3. Manufacturing industry
4. Electricity supply
5. Water supply
6. Construction
7. Wholesale and retail trade and repair of motor vehicles and motorcycles
8. Transport and warehousing
9. Accommodation and food services
10. Information and communication
11. Financial and insurance activities
12. Real estate business
13. Professional, scientific and technical activities
14. Administrative and support service activities
15. Public administration, defence and compulsory social insurance
16. Education
17. Health and social welfare
18. Art, entertainment and recreational activities
19. Other service activities
20. Activities of households as employers
21. Activities of extra-territorial organisations and bodies
    II Natural persons - residents III Non-residents Total (I+II+III) 0 Value adjustments

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

23
0
0
2
4
0
0
2
5
0
0
2
6
0
0
27
0
0
28
0
0
2
9
0
0
3
0
3
1
0
0
32
0
0
33
0
0
3
4
0
0
3
5
0
0
3
6
0
0
3
7
0
0
38
0
0
39
0
0
4
0
4
1
0
0
4
2
0
0
43
0
0
44
0
0
4
5
0
0
4
6
0
0
4
7
0
0
4
8
0
0
49
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

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

23
0
0
2
4
0
0
2
5
0
0
26
0
0
27
0
0
2
8
0
0
2
9
0
0
3
0
3
1
0
0
32
0
0
3
3
0
0
3
4
0
0
3
5
0
0
3
6
0
0
37
0
0
3
8
0
0
3
9
0
0
4
0
4
1
0
0
42
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
53 OTHER E
0
0
TOTAL
0
0

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

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. 0 0
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. 0 0
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. 0 0
31. 0 0
32. 0 0
33. 0 0
34. 0 0
35. 0 0
36. 0 0
37. 0 0
38. 0 0
39. 0 0
40. 0 0
41. 0 0
42. 0 0
43. 0 0
44. 0 0
45. 0 0
46. 0 0
47. 0 0
48. 0 0
49. 0 0
50. 0 0
51. Other debtors 0 0
52. TOTAL 0.00% 0.00% 0.00%

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

OFF-BALANCE SHEET EXPOSURES Total amount of balance and off￾balance sheet exposur es % total balance and off￾balance 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 off￾balanc e sheet liabiliti es Total amount of off￾balance sheet exposures % total off￾balan ce sheet Amount of provisio ns for off￾balance sheet exposur es Amount of provisioni ng for off￾balance 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

(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

30. Report on Exposure Concentration – Overview of 50 Largest Debtors (natural and
    legal persons) of the Development Bank – Total Exposure per Client (Template M￾NDB2-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

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. 0 0
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. 0 0
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. 0 0
31. 0 0
32. 0 0
33. 0 0
34. 0 0
35. 0 0
36. 0 0
37. 0 0
38. 0 0
39. 0 0
40. 0 0
41. 0 0
42. 0 0
43. 0 0
44. 0 0
45. 0 0
46. 0 0
47. 0 0
48. 0 0
49. 0 0
50. 0 0
51. Other debtors 0 0
52. TOTAL 0.00% 0.00% 0.00%

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

OFF-BALANCE SHEET EXPOSURES Total amount of balance and off￾balance sheet exposur es % total balance and off￾balance 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 off￾balanc e sheet liabiliti es Total amount of off￾balance sheet exposures % total off￾balan ce sheet Amount of provisio ns for off￾balance sheet exposur es Amount of provisioni ng for off￾balance 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

(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

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 amou nt loan amou nt NP loan amou nt LP total numbe r of sub￾accou nts numbe r of sub￾accou nts NP numbe r of sub￾accou nts LP total amou nt loan amou nt NP loan amou nt LP total numbe r of sub￾accoun ts numbe r of sub￾accou nts NP numbe r of sub￾accou nts 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)

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

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

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

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

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

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

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

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 sub￾accounts receivables restructured once receivables restructured twice receivables restructured three times receivables restructured four times receivables restructured 5 times receivables restructured more than five times amount number of sub￾accounts amount number of sub￾accounts amount number of sub￾accounts amount number of sub￾accounts amount number of sub￾accounts amount number of sub￾accounts

1. loans
2. other
   receivables
3. total
   amount of loans and receivables

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 non-financial 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

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

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, 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 non￾financial 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 0 27 Value adjustments for total restructured loans 0 0

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

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

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

44. Report on Borrowings (Template M-P-RB)
    (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)
    (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

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

1. Funds
2. Financial assets at amortised cost
   2.a loans and receivables from credit institutions 2.b loans and receivables from clients 2.c securities 2.d other financial assets 2.e interest receivables, accruals and prepayments, and value adjustments
3. 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 securities 3.d other financial assets 3.e interest receivables, accruals and prepayments, and value adjustments
4. Held-for-trading financial assets
   4.a loans and receivables from credit institutions 4.b loans and receivables from clients 4.c securities 4.d other financial assets 4.e interest receivables, accruals and prepayments, and value adjustments 5. 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 securities

5.d other financial assets 5.e interest receivables, accruals and prepayments, and value adjustments
6. Derivatives held for hedging
7. Other assets
Total:
II Financial liabilities in the balance sheet 1 - 7 days 8 - 15 days 16 - 30 days 31 - 90 days 91 - 180 days 181 – 365 days 1 – 5 years Over 5 years TOTAL

1. Financial liabilities carried at amortised cost
   1.a liabilities to credit institutions 1.b liabilities to creditors other than credit institutions 1.c issued securities 1.d other financial liabilities 1.e interest and prepayments and accruals
2. Financial liabilities held-for-trading
   2.a liabilities to credit institutions 2.b liabilities to creditors other than credit institutions 2.c issued securities 2.d other financial liabilities 2.e interest and prepayments and accruals 3. Financial liabilities not traded and measured at fair value through profit or loss 3.a liabilities to credit institutions 3.b liabilities to creditors other than credit institutions 3.c other financial liabilities 3.d interest and prepayments and accruals
3. Subordinated debt
4. Derivative financial liabilities as hedging instrument
5. Other liabilities
   Total :

III DIFFERENCE :
1

• 7
  days
  8
• 15
  days
  16
• 30
  days
  31
• 90
  days
  91
• 180
  days
  181
• 365
  days
  1
• 5
  years
  Over 5 years TOTAL

1. Maturity gap I
   -II
2. Cumulative gap
   % of total funding sources

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

1. Funds
2. Financial assets at amortised cost
   2.a loans and receivables from credit institutions 2.b loans and receivables from clients 2.c securities 2.d other financial assets 2.e interest receivables, accruals and prepayments, and value adjustments
3. 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 securities 3.d other financial assets 3.e interest receivables, accruals and prepayments, and value adjustments
4. Held-for-trading financial assets
   4.a loans and receivables from credit institutions 4.b loans and receivables from clients 4.c securities 4.d other financial assets 4.e interest receivables, accruals and prepayments, and value adjustments
5. 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.ec securities 5.d other financial assets 5.e interest receivables, accruals and prepayments, and value adjustments
6. Derivatives held for hedging
7. Other assets
   Total:

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

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

47. Report on the Development Bank’s Placements Granted Under Special Conditions (Template IPPU-RB)
    No.
    Debtor’s name
    (title)
    Sub￾accoun 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

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 Non-eligible capital instruments
1.1.2.1.3 Share premium
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

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

1. 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
2. Common Equity Tier 1 capital ratio (CET1) - min 5.5%
   1.1. Surplus (+)/deficit(–) of CET 1 capital
3. Tier 1 capital ratio - min 7%
   2.1. Surplus(+)/Deficit(-) of Tier 1 capital
4. Total capital ratio (TCR) - min 10%
   3.1. Surplus(+)/Deficit(-) of total capital
   III RISK EXPOSURE PER THE RISK TYPE red. br. DESCRIPTION Amount
5. 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

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

1. 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

2. exposures to regional government units or local self￾government 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 self￾government units 0

3. 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

4. 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

5. 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

6. 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

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

III TOTAL OFF BALANCE SHEET EXPOSURES SUBJECT TO CREDIT RISK

1. 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

2. exposures to regional government units or local self￾government 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 self￾government units
   0

3. 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

4. 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

5. 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

6. 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

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

12. 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

13. Securities-financing transactions (SFT)
    0

14. Derivatives and long settlement transactions
    0
    VI TOTAL EXPOSURES
    0

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

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

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
    0.1 0.2 0.5 1 factor
    i 1 2 3 4 5 6 7 8 9 10 11 12

1. exposures to central governments or
   central banks

2. exposures to regional government or
   local self-government

3. exposures to public sector entities

4. exposures to multilateral development
   banks

5. exposures to international
   organisations

6. exposures to credit institutions

7. exposures to business undertakings

8. exposures to a loan portfolio having
   small features

9. exposures secured by residential
   property

10. exposures secured by mortgages on
    commercial property

11. exposures in default

12. equity exposures

13. other items

14. TOTAL
    II DESCRIPTION AMOUNT

15. Derivatives
    1.1. forwards
    1.2. futures
    1.3. swaps

16. spot
    2.1. regular-way transaction

17. securities financing transactions
    (SFT)
    3.1. repo transactions
    3.2. other
    III TOTAL EXPOSURE AMOUNT IV Tier 1 capital V LEVERAGE RATIO

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
16. Other bonds
    III Futures contracts
24. Other futures contracts
    IV Forward agreements
32. Other forw ard agreements
    V Swap agreements
40. Other sw ap agreements

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

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)

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

1. Interest-bearing deposits in other institutions
2. Interest-bearing securities
3. Loans and other receivables
4. 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
5. Interest-bearing deposits
6. Interest-bearing borrow ings
7. Subordinated debt and bonds
8. 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
9. GAP amount - (I) less (II) - Positive/Negative
10. 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

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

1. Interest-bearing deposits in other institutions
2. Interest-bearing securities
3. Loans and other receivables
4. 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
5. Interest-bearing deposits
6. Interest-bearing borrowings
7. Subordinated debt and bonds
8. 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
9. GAP amount - (I) less (II) -
   Positive/Negative
10. Cumulative gap - Positive/Negative
    V EFFECT ON NET INTEREST INCOME VI % of own funds VII % of Tier 1 capital 57)Report on Structure of Loans by Collateral (Template SKK-RB)

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

1. 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

Total amount of other on￾balance 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

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

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

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 )

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

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: Non￾trading book % Tier 1 capital (-) Value adjustments / provisions (-) Value adjustments based on conversion factors (only for off￾balance 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)

(-) 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

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)

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

21 22 23 25=6-21-22-23 26 27 (-) Value adjustments / provisions (-) Value adjustments based on conversion factors (only for off￾balance 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: Non￾trading book % Tier 1 capital

(-) 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

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

other on￾balance sheet receivables of which:
over 30-days past due exposure guarantees given undrawn loan facilities other off￾balance 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

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