Banca Transilvania S.A.
INTERIM CONDENSED CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
As at September 30, 2021
Banca Transilvania S.A.
CONTENTS
Interim Consolidated and Separate Statement of Profit or Loss
Interim Consolidated and Separate Statement of Other Comprehensive Income
Interim Consolidated and Separate Statement of Financial Position
Interim Consolidated and Separate Statement of Changes in Equity
Interim Consolidated and Separate Statement of Cash Flows
Notes to the Interim Condensed Consolidated and Separate Financial Statements
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Banca Transilvania S.A.
Interim Consolidated and Separate Statement of Profit or Loss
Group | Bank | ||||||||
RON thousand | Note | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months |
ended | ended | ended | ended | ended | ended | ended | ended | ||
September | September | September | September | September | September | September | September | ||
30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | 30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | ||
Interest income calculated using the effective | |||||||||
interest method | 835,301 | 2,590,208 | 855,415 | 2,617,177 | 755,538 | 2,369,357 | 781,593 | 2,403,549 | |
Other interest like income | 31,494 | 88,309 | 28,715 | 80,813 | 3,424 | 8,188 | 3,378 | 8,477 | |
Interest expense calculated using the effective | |||||||||
interest method | (128,275) | (410,333) | (161,712) | (521,807) | (116,984) | (375,239) | (149,143) | (480,545) | |
Other interest like expense | (324) | (973) | (309) | (1,038) | (1,661) | (5,012) | (264) | (888) | |
Net interest income | 5 | 738,196 | 2,267,211 | 722,109 | 2,175,145 | 640,317 | 1,997,294 | 635,564 | 1,930,593 |
Fee and commission income | 376,545 | 1,030,694 | 303,271 | 828,715 | 324,359 | 887,132 | 260,058 | 712,375 | |
Fee and commission expense | (122,111) | (329,272) | (95,007) | (268,623) | (106,909) | (287,514) | (82,645) | (235,212) | |
Net fee and commission income | 6 | 254,434 | 701,422 | 208,264 | 560,092 | 217,450 | 599,618 | 177,413 | 477,163 |
Net trading income | 7 | 125,972 | 387,592 | 100,310 | 227,949 | 109,049 | 312,872 | 76,974 | 215,694 |
Net gain from financial assets measured at fair | |||||||||
value through other items of comprehensive | |||||||||
income | 8 | 45,033 | 174,383 | 93,851 | 231,188 | 46,944 | 174,333 | 93,844 | 231,168 |
Net gain from financial assets which are required | |||||||||
to be measured at fair value through profit and | |||||||||
loss | 9 | 3,012 | 57,691 | 15,099 | 49,694 | 12,065 | 105,205 | 22,566 | 24,014 |
Contribution to the Bank Deposit Guarantee Fund | |||||||||
and to the Resolution Fund | 10 | (695) | (89,071) | (651) | (73,402) | - | (82,022) | - | (69,795) |
Other operating income | 11 | 42,279 | 119,014 | 22,592 | 86,802 | 36,010 | 124,441 | 21,372 | 77,061 |
Operating income | 1,208,231 | 3,618,242 | 1,161,574 | 3,257,468 | 1,061,835 | 3,231,741 | 1,027,733 | 2,885,898 |
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Banca Transilvania S.A.
Interim Consolidated and Separate Statement of Profit or Loss (continued)
Group | Bank | ||||||||
RON thousand | Note | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months |
ended | ended | ended | ended | ended | ended | ended | ended | ||
September | September | September | September | September | September | September | September | ||
30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | 30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | ||
Expenses (-) from impairment allowance, | |||||||||
expected losses on assets, provisions for other | |||||||||
risks and loan commitments | 12 | 145,814 | 32,763 | (258,278) | (557,538) | 129,321 | 8,649 | (269,072) | (542,128) |
Personnel expenses | 13 | (312,221) | (962,936) | (251,915) | (797,418) | (274,304) | (854,866) | (218,900) | (701,350) |
Depreciation and amortization | (88,665) | (266,700) | (82,307) | (241,091) | (84,584) | (258,399) | (76,147) | (222,943) | |
Other operating expenses | 14 | (183,346) | (487,274) | (153,472) | (450,536) | (154,344) | (413,065) | (126,294) | (381,601) |
Operating expenses | (438,418) | (1,684,147) | (745,972) | (2,046,583) | (383,911) | (1,517,681) | (690,413) | (1,848,022) | |
Profit before income tax | 769,813 | 1,934,095 | 415,602 | 1,210,885 | 677,924 | 1,714,060 | 337,320 | 1,037,876 | |
Income tax expense (-) | 15 | (116,699) | (265,489) | (48,901) | (154,121) | (105,248) | (240,349) | (43,246) | (136,389) |
Net profit for the year | 653,114 | 1,668,606 | 366,701 | 1,056,764 | 572,676 | 1,473,711 | 294,074 | 901,487 | |
Net Profit of the Group attributable to: | |||||||||
Equity holders of the Bank | 633,379 | 1,634,597 | 351,529 | 1,021,767 | 572,676 | 1,473,711 | 294,074 | 901,487 | |
Non-controlling interests | 19,735 | 34,009 | 15,172 | 34,997 | - | - | - | - | |
Net profit for the year | 653,114 | 1,668,606 | 366,701 | 1,056,764 | 572,676 | 1,473,711 | 294,074 | 901,487 |
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Banca Transilvania S.A.
Interim Consolidated and Separate Statement of Other Comprehensive Income
Group | Bank | ||||||||
RON thousand | Note | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months | 3 months | 9 months |
ended | ended | ended | ended | ended | ended | ended | ended | ||
September | September | September | September | September | September | September | September | ||
30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | 30, 2021 | 30, 2021 | 30, 2020 | 30, 2020 | ||
Net Profit for the period | 653,114 | 1,668,606 | 366,701 | 1,056,764 | 572,676 | 1,473,711 | 294,074 | 901,487 | |
Items that will not be reclassified as profit or | |||||||||
loss, net of tax | - | (819) | - | (23) | - | (814) | - | (23) | |
Other elements of comprehensive income | - | (819) | - | (23) | - | (814) | - | (23) | |
Items which are or may be reclassified to | |||||||||
profit or loss | (526,548) | (719,815) | 188,734 | 136,847 | (542,923) | (741,147) | 195,392 | 142,281 | |
Fair value reserve (financial assets measured | |||||||||
at vair value through other items of | |||||||||
comprehensive income), of which: | (646,366) | (879,633) | 232,801 | 169,825 | (646,209) | (882,136) | 232,756 | 169,788 | |
Net gain / loss (-) from disposal of financial assets | |||||||||
measured at fair value through other items of | |||||||||
comprehensive income, transferred to profit and | |||||||||
loss account | (45,033) | (174,383) | (93,851) | (231,188) | (46,944) | (174,333) | (93,844) | (231,168) | |
Fair value changes of financial assets measured at | |||||||||
fair value through other items of comprehensive | |||||||||
income | (601,333) | (705,250) | 326,652 | 401,013 | (599,265) | (707,803) | 326,600 | 400,956 | |
Translation of financial information of | |||||||||
foreign operations to presentation currency | 19,500 | 22,340 | (8,172) | (7,167) | (149) | (549) | (200) | (658) | |
Income tax on items which are or may be | |||||||||
reclassified to profit or loss | 100,318 | 137,478 | (35,895) | (25,811) | 103,436 | 141,538 | (37,164) | (26,849) | |
Total comprehensive income for the period | 126,566 | 947,972 | 555,435 | 1,193,588 | 29,754 | 731,750 | 489,466 | 1,043,745 | |
Total comprehensive income attributable to: | |||||||||
Equity holders of the Bank | 106,831 | 913,963 | 540,263 | 1,158,591 | 29,754 | 731,750 | 489,466 | 1,043,745 | |
Non-controlling interest | 19,735 | 34,009 | 15,172 | 34,997 | - | - | - | - | |
Total comprehensive income for the period | 126,566 | 947,972 | 555,435 | 1,193,588 | 29,754 | 731,750 | 489,466 | 1,043,745 | |
Basic earnings per share | 0.1006 | 0.2594 | 0.0557 | 0.1623 | - | - | - | - | |
Diluted earnings per share | 0.1006 | 0.2594 | 0.0557 | 0.1622 | - | - | - | - |
The financial statements were approved by the Board of Directors on November 11, 2021 and were signed on its behalf by:
Ӧmer TETIK | George CĂLINESCU |
Chief Executive Officer | Deputy Chief Executive Officer |
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Banca Transilvania SA published this content on 12 November 2021 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 12 November 2021 07:16:04 UTC.