Banca Transilvania S.A.

LEI CODE: 549300RG3H390KEL8896

INTERIM CONDENSED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

As at June 30, 2023

Banca Transilvania S.A.

CONTENTS

Interim Condensed Consolidated and Separate Statement of Profit or Loss

Interim Condensed Consolidated and Separate Statement of Other Comprehensive Income

Interim Condensed Consolidated and Separate Statement of Financial Position

Interim Condensed Consolidated and Separate Statement of Changes in Equity

Interim Condensed Consolidated and Separate Statement of Cash Flows

Notes to the Interim Condensed Consolidated and Separate Financial Statements

1

2

3-4

5-8

9-10

11-91

Banca Transilvania S.A.

Interim Condensed Consolidated and Separate Statement of Profit or Loss

RON thousand

Interest income calculated using the effective interest method

Other interest like income

Interest expense calculated using the effective interest method

Other interest like expense

Net interest income

Fee and commission income

Fee and commission expense

Net fee and commission income

Net trading income

Net gain/loss realised from financial assets measured at fair value through other items of comprehensive income

Net gain/loss realised from financial assets which are required to be measured at fair value through profit or loss Contribution to the Bank Deposit Guarantee Fund and to the Resolution Fund

Other operating income

Operating income

Impairment or reversal of impairment on financial assets not measured at fair value through profit or loss (Other) Provisions and reversal of provisions Personnel expenses

Depreciation and amortization Other operating expenses

Operating expenses

Profit before income tax

Income tax expense (-)

Net profit for the period

Net Profit of the Group attributable to: Equity holders of the Bank Non-controllinginterests

Net profit for the period

Group

Bank

3 months

6 months

3 months

6 months

3 months

6 months

3 months

6 months

Notes

ended June

ended June

ended June

ended June

ended June

ended June

ended June

ended June

30, 2023

30, 2023

30, 2022

30, 2022

30, 2023

30, 2023

30, 2022

30, 2022

2,085,128

4,031,942

1,319,752

2,422,473

1,819,594

3,568,994

1,168,232

2,128,476

90,202

165,264

50,133

86,327

8,429

16,442

5,111

8,242

(887,905)

(1,667,118)

(307,376)

(476,390)

(820,920)

(1,545,249)

(287,141)

(438,422)

(860)

(1,575)

(480)

(1,014)

(1,771)

(3,408)

(1,611)

(3,360)

5

1,286,565

2,528,513

1,062,029

2,031,396

1,005,332

2,036,779

884,591

1,694,936

499,733

953,036

435,461

826,046

435,071

827,830

369,350

701,411

(180,923)

(346,329)

(143,516)

(275,071)

(157,016)

(298,912)

(122,359)

(235,566)

6

318,810

606,707

291,945

550,975

278,055

528,918

246,991

465,845

7

193,678

328,923

213,846

380,809

160,632

283,147

203,620

358,457

8

18,242

85,086

(56,112)

(70,484)

18,239

85,077

(56,136)

(70,941)

9

29,887

53,389

(46,293)

(52,408)

30,831

48,708

(60,527)

(77,730)

10

(247)

(92,068)

(3,731)

(151,013)

2,385

(86,886)

-

(143,513)

11

88,060

164,909

75,959

144,554

54,752

98,091

67,274

110,584

1,934,995

3,675,459

1,537,643

2,833,829

1,550,226

2,993,834

1,285,813

2,337,638

12(a)

(102,556)

(57,556)

(62,653)

(204,829)

(24,102)

15,465

(6,589)

(109,833)

12(b)

3,225

10,009

17,170

25,619

65

952

8,626

10,565

13

(503,135)

(979,405)

(420,814)

(818,518)

(420,666)

(821,301)

(354,789)

(693,812)

(111,586)

(218,251)

(95,624)

(188,467)

(99,682)

(197,286)

(85,517)

(167,664)

14

(255,642)

(496,661)

(247,764)

(446,346)

(213,771)

(417,689)

(186,111)

(352,117)

(969,694)

(1,741,864)

(809,685)

(1,632,541)

(758,156)

(1,419,859)

(624,380)

(1,312,861)

965,301

1,933,595

727,958

1,201,288

792,070

1,573,975

661,433

1,024,777

15

(221,335)

(351,928)

(81,813)

(154,809)

(199,005)

(305,008)

(61,948)

(117,774)

743,966

1,581,667

646,145

1,046,479

593,065

1,268,967

599,485

907,003

718,729

1,523,264

624,082

1,007,548

593,065

1,268,967

599,485

907,003

25,237

58,403

22,063

38,931

-

-

-

-

743,966

1,581,667

646,145

1,046,479

593,065

1,268,967

599,485

907,003

1

Banca Transilvania S.A.

Interim Condensed Consolidated and Separate Statement of Other Comprehensive Income

Group

Bank

RON thousand

3 months

6 months

3 months

6 months

3 months

6 months

3 months

6 months

ended

ended June

ended June

ended June

ended June

Notes

ended June

June 30,

30, 2022

30, 2022

ended June

ended June

30, 2022

30, 2022

30, 2023

2023

restated (*)

restated (*)

30, 2023

30, 2023

restated (*)

restated (*)

Net Profit for the period

743,966

1,581,667

646,145

1,046,479

593,065

1,268,967

599,485

907,003

Items that will not be reclassified as profit or

loss, net of tax

(993)

(993)

-

-

(941)

(941)

-

-

Other elements of comprehensive income

(993)

(993)

-

-

(941)

(941)

-

-

Items which are or may be reclassified to profit

or loss

657,880

1,215,315

(2,645,018)

(3,754,784)

657,121

1,209,010

(2,638,618)

(3,727,227)

Fair value reserve (financial assets measured

at fair value through other items of

comprehensive income), of which:

783,157

1,435,619

(3,155,186)

(4,457,281)

783,561

1,440,825

(3,140,946)

(4,438,857)

Net gain /loss from disposal of financial assets

measured at fair value through other items of

comprehensive income, transferred to profit or loss

account

(18,242)

(85,086)

56,112

70,484

(18,239)

(85,077)

56,136

70,941

Fair value changes of financial assets measured at fair

value through other items of comprehensive income (*)

801,399

1,520,705

(3,211,298)

(4,527,765)

801,800

1,525,902

(3,197,082)

(4,509,798)

Translation of financial information of foreign

operations to presentation currency

1,227

12,598

6,600

(14,411)

(119)

(131)

9

21

Income tax on items which are or may be

reclassified to profit or loss (*)

(126,504)

(232,902)

503,568

716,908

(126,321)

(231,684)

502,319

711,609

Total comprehensive income for the period

1,400,853

2,795,989

(1,998,873)

(2,708,305)

1,249,245

2,477,036

(2,039,133)

(2,820,224)

Total comprehensive income attributable to:

Equity holders of the Bank

1,375,616

2,737,586

(2,020,936)

(2,747,236)

1,249,245

2,477,036

(2,039,133)

(2,820,224)

Non-controlling interest

25,237

58,403

22,063

38,931

-

-

-

-

Total comprehensive income for the period

1,400,853

2,795,989

(1,998,873)

(2,708,305)

1,249,245

2,477,036

(2,039,133)

(2,820,224)

Basic earnings per share

37

0.9027

1.9133

0.0886

1.2638

-

Diluted earnings per share

0.9027

1.9133

0.0886

1.2638

-

(*) Please see note 42

The financial statements were approved by the Board of Directors on August 23, 2023 and were signed on its behalf by:

-

-

-

-

-

-

Ӧmer TETIK

George CĂLINESCU

Chief Executive Officer

Deputy Chief Executive Office

2

Banca Transilvania S.A.

Interim Condensed Consolidated and Separate Statement of Financial Position

Group

Bank

In RON thousand

Notes

30-06-2023

31-12-2022

30-06-2023

31-12-2022

s

RON

RON

RON

RON

Assets

thousand

thousand

thousand

thousand

Cash and current accounts with Central

Banks

16

22,762,583

14,540,717

20,048,165

12,645,157

Derivatives

40

194,435

218,443

194,435

218,443

Financial assets held for trading

18

315,195

321,370

35,399

30,693

Non-trading financial assets

mandatorily at fair value through profit

or loss

18

1,222,221

1,106,041

1,612,310

1,474,595

Financial assets measured at fair value

through other items of the

comprehensive income

21

45,672,475

43,485,732

45,310,242

43,124,154

- of which pledged securities (repo

agreements)

789,482

1,833,170

789,482

1,833,170

Financial assets at amortized cost of

which:

76,811,396

74,714,992

74,174,253

72,995,600

- Placements with banks and public

institutions

17

4,227,655

5,567,332

5,309,035

6,634,858

- Loans and advances to customers

19

66,446,951

65,200,920

65,092,069

63,449,954

- Debt instruments

21

4,349,941

2,059,712

2,326,792

975,159

- Other financial assets

25

1,786,849

1,887,028

1,446,357

1,935,629

Finance lease receivables

20

3,013,765

2,812,597

-

-

Investments in subsidiaries

-

-

710,384

708,412

Investments in associates

2,680

3,737

-

-

Property and equipment and

investment property

1,168,374

1,174,446

718,632

731,037

Intangible assets

530,376

506,238

448,746

429,960

Goodwill

154,363

154,363

-

-

Right-of-use assets

446,530

487,957

645,468

696,798

Current tax receivables

-

14,947

-

26,627

Deferred tax assets

565,421

791,605

516,078

747,800

Other non-financial assets

26

208,285

177,610

153,765

130,953

Total assets

153,068,099

140,510,795

144,567,877

133,960,229

The explanatory notes to the financial statements from page 11 to page 91 are an integral part of these financial statements.

3

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Banca Transilvania SA published this content on 25 August 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 August 2023 05:11:02 UTC.