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.