Translation from Bulgarian!

To:

Financial Supervision Commission

Investment Activity Supervision Department

16 Budapest Str.

Sofia

CC:

Bulgarian Stock Exchange - Sofia Ad

6 Tri Ushi Str.

Sofia

19 September 2023

Re:

Disclosure of Information by First Investment Bank AD pursuant to Regulation (EU)

No. 575/2013 and Implementing Regulation (EU) 2021/637

Dear Sirs,

Please find attached Disclosure of Information by First Investment Bank AD pursuant to Regulation (EU) No. 575/2013 for the first half of 2023 on consolidated basis.

This disclosure of information was prepared in compliance with the requirements of Part Eight of Regulation (EU) No. 575/2013 and of Implementing Regulation (EU) 2021/637.

(signed)

(signed)

Nikola Bakalov

Svetozar Popov

Chief Executive Officer

Executive Director

INFORMATION DISCLOSURE

Pursuant to Regulation (EU) № 575/2013

(on consolidated basis)

FIRST INVESTMENT BANK AD

FOR FIRST HALF OF 2023

INFORMATION DISCLOSURE pursuant to Regulation (EU) № 575/2013

TABLE OF CONTENTS

1.

DISCLOSURE OF KEY METRICS

4

1.1.

TEMPLATE EU KM1 - KEY METRICS

4

2.

DISCLOSURE OF LIQUIDITY REQUIREMENTS

6

2.1.

TEMPLATE EU LIQ1 - QUANTITATIVE INFORMATION OF LCR

6

2.2. TABLE EU LIQB - ON QUALITATIVE INFORMATION ON LCR, WHICH

COMPLEMENTS TEMPLATE EU LIQ1

8

2.3. TEMPLATE EU LIQ2 - NET STABLE FUNDING RATIO

9

3. DISLOSURE OF CAPITAL REQUIREMENTS AND TOTAL RISK EXPOSURE

AMOUNTS

11

3.1. TEMPLATE EU OV1 - OVERVIEW OF TOTAL RISK EXPOSURE AMOUNTS....

11

4. DISCLOSURE OF OWN FUNDS

12

4.1. TEMPLATE EU CC2 - RECONCILIATION OF REGULATORY OWN FUNDS TO

BALANCE SHEET IN THE AUDITED FINANCIAL STATEMENTS

12

5. DISCLOSURE OF COUNTERCYCLICAL CAPITAL BUFFERS

14

5.1. TEMPLATE EU CCYB1 - GEOGRAPHICAL DISTRIBUTION OF CREDIT EXPOSURES RELEVANT FOR THE CALCULATION OF THE

COUNTERCYCLICAL BUFFER

14

5.2. TEMPLATE EU CCYB2 - AMOUNT OF INSTITUTION-SPECIFIC

COUNTERCYCLICAL CAPITAL BUFFER

15

6. DISCLOSURE OF LEVERAGE RATIO

15

6.1. TEMPLATE EU LR1-LRSUM - SUMMARY RECONCILIATION OF ACCOUNTING

ASSETS AND LEVERAGE RATIO EXPOSURES

15

6.2. TEMPLATE EU LR2-LRCOM - LEVERAGE RATIO COMMON DISCLOSURE ....

16

6.3. TEMPLATE EU LR3-LRSPL:SPLIT-UP OF ON BALANCE SHEET EXPOSURES

(EXCLUDING DERIVATIVES, SFTS AND EXEMPTED EXPOSURES)

20

7. DISCLOSURE OF COUNTERPARTY CREDIT RISK (CCR) EXPOSURES

21

7.1. TEMPLATE EU CCR1 - ANALYSIS OF CCR EXPOSURE BY APPROACH

21

7.2. TEMPLATE EU CCR3 - STANDARDISED APPROACH - CCR EXPOSURES BY

REGULATORY EXPOSURE CLASS AND RISK WEIGHTS

22

8. DISCLOSURE OF EXPOSURES TO CREDIT RISK AND DILUTION

23

8.1. TEMPLATE EU CR1 - PERFORMING AND NON-PERFORMING EXPOSURES

AND RELATED PROVISIONS

23

8.2. TEMPLATE EU CR2 - CHANGES IN THE STOCK OF NON-PERFORMING

LOANS AND ADVANCES

25

8.3. TEMPLATE EU CR2A - CHANGES IN THE STOCK OF NON-PERFORMING LOANS AND ADVANCES AND RELATED NET ACCUMULATED RECOVERIES. 25

8.4.

TEMPLATE EU CQ1

- CREDIT QUALITY OF FORBORNE EXPOSURES

26

8.5.

TEMPLATE EU CQ2

- QUALITY OF FORBEARANCE

27

8.6. TEMPLATE EU CQ4 - QUALITY OF NON-PERFORMING EXPOSURES BY

GEOGRAPHY

28

8.7. TEMPLATE EU CQ5 - CREDIT QUALITY OF LOANS AND ADVANCES TO NON-

FINANCIAL CORPORATIONS BY INDUSTRY

29

  1. TEMPLATE EU CQ6 - COLLATERAL VALUATION - LOANS AND ADVANCES . 30
  2. TEMPLATE EU CQ7 - COLLATERAL OBTAINED BY TAKING POSSESSION

AND EXECUTION PROCESSES

32

8.10. TEMPLATE EU CQ8 - COLLATERAL OBTAINED BY TAKING POSSESSION

AND EXECUTION PROCESSES - VINTAGE BREAKDOWN

33

First Investment Bank AD

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INFORMATION DISCLOSURE pursuant to Regulation (EU) № 575/2013

9. DISCLOSURE OF USAGE OF METODS FOR CREDIT RISK MITIGATION

34

9.1. TEMPLATE EU CR3 - CRM TECHNIQUES OVERVIEW: DISCLOSURE OF THE

USE OF CREDIT RISK MITIGATION TECHNIQUES

34

9.2. TEMPLATE EU CR4 - STANDARDISED APPROACH - CREDIT RISK

EXPOSURE AND CRM EFFECTS

35

10.

DISCLOSURE OF STANDARDISED APPROACH USAGE

36

10.1. TEMPLATE EU CR5 - STANDARDISED APPROACH

36

11.

DISCLOSURE OF EXPOSURES TO SECURITISATION POSITIONS

37

12.

DISCLOSURE ON STANDARDISED APPROACH ON MARKET RISK

38

12.1. TEMPLATE EU MR1 - MARKET RISK UNDER THE STANDARDISED

APPROACH

38

13.

DISCLOSURE ON INTERST RATE RISK IN THE BANKING BOOK

38

13.1. TEMPLATE EU IRRBB1 - INTERST RATE RISK OF NON-TRADING BOOK

ACTIVITIES

38

This disclosure of information was prepared pursuant to and in compliance with the requirements of Part Eight of Regulation (EU) No. 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions ( Regulation (EU) No. 575/2013 ), and of Commission Implementing Regulation (EU) 2021/637 of 15 March 2021 laying down implementing technical standards with regard to public disclosures by institutions of the information referred to in Titles II and III of Part Eight of Regulation (EU) No 575/2013 of the European Parliament and of the Council and repealing Commission Implementing Regulation (EU) No 1423/2013, Commission Delegated Regulation (EU) 2015/1555, Commission Implementing Regulation (EU) 2016/200 and Commission Delegated Regulation (EU) 2017/2295 (Implementing Regulation (EU) 2021/637).

First Investment Bank AD

3 / 38

INFORMATION DISCLOSURE pursuant to Regulation (EU) № 575/2013

1. DISCLOSURE OF KEY METRICS

1.1. TEMPLATE EU KM1 - KEY METRICS

The table below contains information on the key metrics referred to in Article 447 of Regulation (EU) No 575/2013, presented in template EU KM1 from Commission Implementing Regulation (EU) 2021/637:

BGN

30.06.2023

31.03.2023

31.12.2022

30.09.2022

30.06.2022

Thousands

Available own funds (amounts)

1

Common Equity Tier 1 (CET1) capital

1,363,068

1,245,372

1,314,754

1,315,495

1,327,147

2

Tier 1 capital

1,617,326

1,499,630

1,569,012

1,569,753

1,581,405

3

Total capital

1,633,812

1,516,594

1,586,448

1,578,216

1,590,065

Risk-weighted exposure amounts

4

Total risk exposure amount

7,789,336

7,730,653

7,551,920

7,533,832

7,486,797

Capital ratios (as a percentage of risk-weighted exposure amount)

5

Common Equity Tier 1 ratio (%)

17.50%

16.11%

17.41%

17.46%

17.73%

6

Tier 1 ratio (%)

20.76%

19.40%

20.78%

20.84%

21.12%

7

Total capital ratio (%)

20.97%

19.62%

21.01%

20.95%

21.24%

Additional own funds requirements to address risks other than the risk of excessive leverage (asa percentage of risk-weighted exposure amount)

EU 7а

Additional own funds requirements to address risks other than the risk of excessive

leverage (%)

2.10%

2.85%

2.85%

2.85%

2.85%

EU 7b

of which: to be made up of CET1 capital (percentage points)

1.18%

1.60%

1.60%

1.60%

1.60%

EU 7c

of which: to be made up of Tier 1 capital (percentage points)

1.58%

2.14%

2.14%

2.14%

2.14%

EU 7d

Total SREP own funds requirements (%)

10.10%

10.85%

10.85%

10.85%

10.85%

Combined buffer and overall capital requirement (as a percentage of risk-weightedexposure amount)

8

Capital conservation buffer (%)

2.50%

2.50%

2.50%

2.50%

2.50%

EU 8а

Conservation buffer due to macro-prudential or systemic risk identified at the level of a

Member State (%)

0.00%

0.00%

0.00%

0.00%

0.00%

9

Institution specific countercyclical capital buffer (%)

1.39%

1.39%

0.92%

0.46%

0.46%

EU 9а

Systemic risk buffer (%)

3.00%

3.00%

3.00%

3.00%

3.00%

10

Global Systemically Important Institution buffer (%)

0.00%

0.00%

0.00%

0.00%

0.00%

First Investment Bank AD

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Attachments

Disclaimer

First Investment Bank AD published this content on 19 September 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 19 September 2023 14:42:04 UTC.