Hrvatska Poštanska Banka d.d.

Quarterly Report • Oct 29, 2021

HPB Group 9M 2021

Investor information and unaudited Financial statements

1

Limitation of liability

• The information and data contained in this presentation are intended to be general background information on Hrvatska poštanska banka p.l.c. as the parent company of the Hrvatska poštanska banka Group (hereinafter referred to as the Bank, Group or HPB and its activities. It is supplied in summary form and therefore not necessarily complete. Certain statements contained herein may be statements of future expectations and other forward-looking statements about HPB, which are based on management's current views and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such statements. In addition to statements which are forward-looking by reason of context, words such as "may", "will", "should", "expects", "plans", "contemplates", "intends", "anticipates", "believes", "estimates", "predicts", "potential", or "continue" and similar expressions typically identify forward-looking statements. By their nature, forward-looking statements involve known and unknown risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. As such, no forwardlooking statement can be guaranteed. Undue reliance should not be placed on these forward-looking statements. Many factors could cause our results of operations, financial condition, liquidity, and the development of the industries in which we compete, to differ materially from those expressed or implied by the forward-looking statements contained herein.
• This presentation contains financial and non-financial information and statistical data relating to HPB. Such information and data are presented for illustrative purposes only. This presentation may include information and data derived from publicly available sources that have not been independently verified, therefore HPB hereby expressly makes no representation of warranty of any kind, including, but not limited to the accuracy, completeness or reliability of the provided information and data. This presentation is for information purposes only and contains neither a recommendation to buy or sell nor an offer of sale or subscription to shares nor does it constitute an invitation to make an offer to sell shares.
• This presentation has been prepared and the data checked with the greatest possible care. Nonetheless, rounding, transmission, typesetting and printing errors cannot be ruled out. In the summing up of rounded amounts and percentages, rounding-off differences may occur.

Type and name of prescribed information:	Quarterly consolidated financial statements for the period 01.01.2021 - 30.09.2021, HPB Group 9M 2021 Investor information and unaudited Financial statements
Issuer name, headquarter and address:	Hrvatska poštanska banka p.l.c., Jurišićeva 4, HR-10000 Zagreb
Issuer's Legal Entity Identifier (LEI)	529900D5G4V6THXC5P79
Home Member State:	Republic of Croatia
International Securities Identification Number (ISIN)	HRHPB0RA0002
Stock code (ticker):	HPB-R-A
Regulated market and segment:	Zagreb Stock Exchage, Official market

In accordance with the Capital Markets Act, Hrvatska poštanska Banka p.l.c. (Bank), as the parent company of the Hrvatska poštanska banka Group (Group), publishes unaudited financial statements for the period from January 01 to September 30, 2021.

Original and official quarterly report is published in Croatian.

The report includes:

• Management report of HPB Group,
• Statement by persons responsible for compiling the report,
• Unaudited set of consolidated financial statements (balance sheet, profit or loss statement, statement of changes in equity, cash flow statement), and
• Notes to the consolidated financial statements.

Financial statements and notes have been compiled in accordance with instructions defined in Rulebook on format and content of interim financial reports of issuers (NN 114/2018, 27/2021).

Management report

HPB Group is, apart from the parent company – Hrvatska poštanska Banka p.l.c., HPB Invest (investment fund management) and HPB-nekretnine (real estate agency).

The HPB Group's net profit after tax is HRK 206.7 million. The Group's result relates largely to the results of the parent company, while HPB Invest made a net profit of HRK 639.1 thousand and HPB-Nekretnine a net profit of HRK 439.1 thousand.

Marko Badurina Anto Mihaljević

4

President of the Management Board Member of the Management Board

Ivan Soldo

Member of the Management Board

Statement by persons accountable for compiling the report of HPB p.l.c.

In accordance with the Capital Market Act, the Management Board of HPB p.l.c., the parent company of HPB Group, states that according to their best knowledge the set of consolidated unaudited financial statements for the period from January 01 to September 30, 2021, are compiled in accordance with the accounting regulation applicable to credit institutions in Croatia, presents complete and accurate view of assets and liabilities, losses and gains, financial position and results of HPB p.l.c., as well as companies included in consolidation as a whole.

On behalf of HPB p.l.c., the parent company of HPB Group:

Tea Bažant

Executive Head of finance division

Marko Badurina

President of the Management Board

Anto Mihaljević

Member of the Management Board

Ivan Soldo

Member of the Management Board

Annex 1

		ISSUER'S GENERAL DATA
Reporting period:		01/01/2021	to	30/09/2021
Year:		2021
Quarter:		3
		Quarterly financial statements
Registration number (MB):	03777928		Issuer's home Member	HRVATSKA
			State code:
Entity's registration number (MBS):	080010698
Personal identification number (OIB):	87939104217		LEI:	529900D5G4V6THXC5P79
Institution code:	319
Name of the issuer: HRVATSKA POŠTANSKA BANKA, p.l.c.
Postcode and town:	10000		ZAGREB
Street and house number: JURIŠIĆEVA 4
E-mail address: hpb@hpb.hr
Web address: www.hpb.hr
Number of employees (end of the reporting period):	1312
Consolidated report:	KD	(KN-not consolidated/KD-consolidated)		KN	KD
Audited:	RN	(RN-not audited/RD-audited)		RN	RD
Names of subsidiaries (according to IFRS):			Registered office:		MB:
HPB Invest d.o.o.		Strojarska 20, 10000 Zagreb			01972278
HPB-nekretnine d.o.o.		Amruševa 8, 10000 Zagreb			01972260
					Da
Bookkeeping firm:	No	(Yes/No)			Ne
				(name of the bookkeeping firm)
Contact person: Tea Bažant
	Telephone: 014804670	(only name and surname of the contact person)
E-mail address: tea.bazant@hpb.hr
Audit firm:	(name of the audit firm)
Certified auditor:
	(name and surname)

BALANCE SHEET as at September 30, 2021
Submitter: Hrvatska poštanska banka p.l.c.			in HRK
Item	AOP code	Last day of the preceding business year	At the reporting date of the current period
1	2	3	4
Assets
Cash, cash balances at central banks and other demand deposits (from 2 to 4)
Cash in hand	001 002	3,662,500,484 900,072,987	6,210,719,770 1,652,201,037
Cash balances at central banks	003	2,224,401,393	3,604,213,672
Other demand deposits Financial assets held for trading (from 6 to 9)	004 005	538,026,104 719,257,423	954,305,061 593,084,328
Derivatives	006	-	-
Equity instruments Debt securities	007 008	95,340,654 623,916,769	103,740,271 489,344,057
Loans and advances	009	-	-
Non-trading financial assets mandatorily at fair value through profit or loss (from 11 to 13) Equity instruments	010 011	38,865,901 20,000,000	9,246,359 -
Debt securities	012	-	-
Loans and advances Financial assets at fair value through profit or loss (15 + 16)	013 014	18,865,901 -	9,246,359 -
Debt securities	015	-	-
Loans and advances Financial assets at fair value through other comprehensive income (from 18 to 20)	016	- 4,158,015,469	- 4,271,495,912
Equity instruments	017 018	49,027,711	47,985,977
Debt securities Loans and advances	019	4,108,987,758	4,223,509,935
Financial assets at amortised cost (22 + 23)	020 021	- 16,413,935,375	- 16,284,358,495
Debt securities	022	1,978,784	2,927,431
Loans and advances Derivatives - hedge accounting	023 024	16,411,956,591 -	16,281,431,064 -
Fair value changes of the hedged items in portfolio hedge of interest rate risk	025	-	-
Investments in subsidiaries, joint ventures and associates Tangible assets	026 027	43 326,574,638	43 312,948,978
Intangible assets	028	91,824,941	100,418,807
Tax assets Other assets	029 030	2,797,956 49,114,278	1,558,517 40,109,980
Fixed assets and disposal groups classified as held for sale Total assets (1 + 5 + 10 + 14 + 17 + 21 + from 24 to 31)	031	-	-
Liabilities	032	25,462,886,508	27,823,941,189
Financial liabilities held for trading (from 34 to 38)	033	21,172	391
Derivatives	034	21,172	391
Short positions Deposits	035 036	- -	- -
Debt securities issued Other financial liabilities	037	-	-
Financial liabilities at fair value through profit or loss (from 40 to 42)	038 039	- -	- -
Deposits	040	-	-
Debt securities issued Other financial liabilities	041 042	- -	- -
Financial liabilities measured at amortised cost (from 44 to 46)	043	22,680,817,227	24,561,934,824
Deposits Debt securities issued	044 045	22,561,546,458 -	24,462,732,995 -
Other financial liabilities	046	119,270,769	99,201,829
Derivatives - hedge accounting Fair value changes of the hedged items in portfolio hedge of interest rate risk	047 048	- -	- -
Provisions	049	125,688,739	344,728,880
Tax liabilities Share capital repayable on demand	050 051	25,697,310 -	69,910,488 -
Other liabilities Liabilities included in disposal groups classified as held for sale	052	151,759,203	168,465,394
Total liabilities (33 + 39 + 43 + from 47 to 53)	053 054	- 22,983,983,651	- 25,145,039,977
Equity
Initial capital	055	1,214,775,000	1,214,775,000
Share premium Equity instruments issued other than capital	056 057	- -	- -
Other equity instruments	058	-	-
Accumulated other comprehensive income Retained profit	059 060	264,974,555 204,798,039	258,236,341 297,151,162
Revaluation reserves	061	-	-
Other reserves ( - ) Treasury shares	062 063	611,448,069 (477,000)	702,479,141 (477,000)
Profit or loss attributable to owners of the parent	064	183,384,194	206,736,568
(--) Interim dividends Minority interests [non-controlling interests]	065 066	- -	- -
Total equity (from 55 to 66)	067	2,478,902,857	2,678,901,212
Total equity and liabilities (54 + 67)	068	25,462,886,508	27,823,941,189

STATEMENT OF PROFIT AND LOSS for the period January 01, 2021 to September 30, 2021
Submitter: Hrvatska poštanska banka p.l.c.					in HRK
Item	AOP code	Same period of the previous year		Current period
		Cumulative	Quarter	Cumulative	Quarter
1 Interest income (Interest expenses)	2 001 002	3 441,110,154 39,959,672	4 146,014,039 12,837,887	5 424,995,365 27,529,230	6 137,985,219 8,607,616
(Expenses on share capital repayable on demand) Dividend received Fees and commissions income	003 004 005	- 3,280,842 349,185,453	- 1,053,562 130,570,172	- 1,090,067 377,253,242	- 12,372 154,111,615
(Fees and commissions expenses)	006	208,625,138	77,712,019	221,074,343	91,018,509
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net	007	35,035,565	-	671,022	501,425
Gains or (-) losses on financial assets and liabilities held for trading, net	008	28,643,341	20,827,844	49,558,986	21,837,558
Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss, net	009	216,712	16,685	30,437,951	1,262,389
Gains or (-) losses on financial assets and liabilities at fair value through profit or loss, net Gains or (-) losses from hedge accounting, net	010 011	- -	- -	- -	- -
Exchange rate differences [gain or (-) loss], net	012	(7,587,801)	(931,046)	(6,156,096)	(2,040,786)
Gains or (-) losses on derecognition of non-financial assets, net	013	-	-	-	-
Other operating income (Other operating expenses)	014 015	8,891,643 9,547,697	3,132,645 (13,985,545)	8,429,974 8,385,063	2,255,444 2,678,394
Total operating income, net (1 – 2 – 3 + 4 + 5 – 6 + from 7 to 14 – 15)	016	600,643,402	224,119,540	629,291,875	213,620,717
(Administrative expenses)	017	317,703,017	128,525,871	291,086,496	94,591,073
(Contributions in cash rehabilitation committees and Deposit Insurance Schemes) (Depreciation)	018 019	- 58,457,544	(5,482,500) 17,883,412	10,437,268 50,842,016	3,479,089 16,715,884
Modification gains or (-) losses, net	020	(3,383,797)	(5,896,267)	(1,978,555)	(520,601)
(Provisions or (-) reversal of provisions) (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or	021 022	(62,691,595) 83,447,502	(3,061,788) 17,677,528	20,734,420 1,696,368	(1,738,386) 26,689,259
loss) (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)	023	-	-	-	-
(Impairment or (-) reversal of impairment on non-financial assets)	024	-	-	-	-
Negative goodwill recognised in profit or loss	025	-	-	-	-
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method	026	-	-	-	-
Profit or (-) loss from fixed assets and disposal groups classified as held for sale not qualifying as discontinued operations	027	-	-	-	-
Profit or (-) loss before tax from continuing operations (16 – 17 – 18 + 19 – from 20 to 23 + from	028
24 to 26)		200,343,137	62,680,750	252,516,752	73,363,197
(Tax expense or (-) income related to profit or loss from continuing operations)	029	34,289,040	12,312,862	45,780,184	14,139,973
Profit or (-) loss after tax from continuing operations (27 – 28)	030	166,054,097	50,367,888	206,736,568	59,223,224
Profit or (-) loss after tax from discontinued operations (31 – 32)	031	-	-	-	-
Profit or (-) loss before tax from discontinued operations (Tax expense or (-) income related to discontinued operations)	032 033	- -	- -	- -	- -
Profit or ( – ) loss for the year (29 + 30; 34 + 35)	034	166,054,097	50,367,888	206,736,568	59,223,224
Attributable to minority interest [non-controlling interests]	035	-	-	-	-
Attributable to owners of the parent STATEMENT OF OTHER COMPREHENSIVE INCOME	036	166,054,097	50,367,888	206,736,568	59,223,224
Income or (-) loss for the current year	037	166,054,097	50,367,888	206,736,568	59,223,224
Other comprehensive income (38 + 50) Items that will not be reclassified to profit or loss (from 39 to 45) + 48 + 49)	038 039	(91,723,091) -	25,631,901 -	(6,738,213) (457,722)	9,033,180 -
Tangible assets	040	-	-	-	-
Intangible assets	041	-	-	-	-
Actuarial gains or (-) losses on defined benefit pension plans Fixed assets and disposal groups classified as held for sale	042 043	- -	- -	- -	- -
Share of other recognised income and expense of entities accounted for using the equity method	044	-	-	-	-
Fair value changes of equity instruments measured at fair value through other comprehensive income	045	-	-	-	-
Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net	046	-	-	-	-
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	047	-	-	-	-
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	048	-	-	-	-
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	049	-	-	-	-
Income tax relating to items that will not be reclassified	050	-	-	(457,722)	-
Items that may be reclassified to profit or loss (from 51 to 58)	051	(91,723,091)	25,631,901	(6,280,491)	9,033,180
Hedge of net investments in foreign operations [effective portion] Foreign currency translation	052 053	- -	- -	- -	- -
Cash flow hedges [effective portion]	054	-	-	-	-
Hedging instruments [not designated elements]	055	-	-	-	-
Debt instruments at fair value through other comprehensive income Fixed assets and disposal groups classified as held for sale	056 057	(111,857,428) -	31,258,416 -	(7,659,135) -	11,016,073 -
Share of other recognised income and expense of investments in subsidiaries, joint ventures and	058
associates Income tax relating to items that may be reclassified to profit or (-) loss		-	-	-	-
Total comprehensive income for the current year (36 + 37; 60 + 61)	059 060	20,134,337 74,331,006	(5,626,515) 75,999,789	1,378,644 199,998,355	(1,982,893) 68,256,404
Attributable to minority interest [non-controlling interest]	061	-	-	-	-
Attributable to owners of the parent	062	74,331,006	75,999,789	199,998,355	68,256,404

STATEMENT OF CASH FLOW

for the period January 01, 2021 to September 30, 2021

Submitter: Hrvatska poštanska banka p.l.c. in HRK

Item	AOP code	Same period of the previous year	Current period
1	2	3	4
Operating activities - direct method
Interest received and similar receipts	001	-	-
Fees and commissions received	002	-	-
(Interest paid and similar expenditures)	003	-	-
(Fees and commissions paid)	004	-	-
(Operating expenses paid)	005	-	-
Net gains/losses from financial instruments at fair value through statement of profit or loss	006	-	-
Other receipts (Other expenditures)	007	-	-
	008	-	-
Operating activities - indirect method		-	-
Profit/(loss) before tax	009	200,343,137	252,516,752
Adjustments: Impairment and provisions		-	-
Depreciation	010	24,139,704	24,409,343
	011	58,111,404	50,842,016
Net unrealised (gains)/losses on financial assets and liabilities at fair value through statement of profit or loss	012	- 56,091,105	- 80,667,959
(Profit)/loss from the sale of tangible assets	013	-	-
Other non-cash items	014	- 262,208,543	- 397,466,135
Promjene u imovini i obvezama iz poslovnih aktivnosti		-	-
Deposits with the Croatian National Bank	015	318,279,579	- 90,596,684
Deposits with financial institutions and loans to financial institutions	016	-	-
Loans and advances to other clients	017	- 1,011,483,817	217,447,288
Securities and other financial instruments at fair value through other comprehensive income	018	460,670,888	- 119,875,202
Securities and other financial instruments held for trading	019	- 78,196,069	215,789,573
Securities and other financial instruments at fair value through statement of profit or loss, not traded	020	-	20,000,000
Securities and other financial instruments mandatorily at fair value through statement of profit or loss	021	-	-
Securities and other financial instruments at amortised cost	022	1,061,190	- 948,647
Other assets from operating activities	023	14,358,860	9,004,299
Deposits from financial institutions	024	- 63,696,447	39,760,243
Transaction accounts of other clients Savings deposits of other clients	025	1,213,685,788	744,912,975
Time deposits of other clients	026 027	650,247,498 - 491,474,706	1,752,877,622 - 707,349,518
Derivative financial liabilities and other liabilities held for trading	028	5,832,393	- 20,089,720
Other liabilities from operating activities	029	- 3,084,616	215,011,912
Interest received from operating activities [indirect method]	030	296,386,624	386,395,751
Dividends received from operating activities [indirect method]	031	3,280,842	1,090,067
Interest paid from operating activities [indirect method]	032	- 34,178,081	- 27,529,230
(Income tax paid)	033	-	-
Net cash flow from operating activities (from 1 to 33)	034	1,245,984,523	2,485,534,746
Investing activities		-	-
Cash receipts from the sale / payments for the purchase of tangible and intangible assets	035	- 53,486,573	- 45,810,222
Cash receipts from the sale / payments for the purchase of investments in branches, associates and joint
ventures	036	-	-
Cash receipts from the sale / payments for the purchase of securities and other financial instruments held to
maturity	037	-	-
Dividends received from investing activities	038	1,061,190	- 948,647
Other receipts/payments from investing activities	039	-	-
Net cash flow from investing activities (from 35 to 39)	040	- 52,425,383	- 46,758,869
Financing activities		-	-
Net increase/(decrease) in loans received from financing activities	041	471,104,153	70,985,216
Net increase/(decrease) in debt securities issued	042	-	-
Net increase/(decrease) in Tier 2 capital instruments	043	-	-
Increase in share capital	044	-	-
(Dividends paid)	045	-	-
Other receipts/(payments) from financing activities	046	-	-
Net cash flow from financing activities (from 41 to 46)	047	471,104,153	70,985,216
Net increase/(decrease) of cash and cash equivalents (34 + 40 + 47)	048	1,664,663,293	2,509,761,093
Cash and cash equivalents at the beginning of period	049	3,037,318,898	4,091,821,698
Effect of exchange rate fluctuations on cash and cash equivalents	050	7,587,801	- 6,156,096
Cash and cash equivalents at the end of period (48 + 49 + 50)	051	4,709,569,992	6,595,426,695

STATEMENT OF CHANGES IN EQUITY
for the period January 01, 2021 to September 30, 2021															in HRK
		Attributable to owners of the parent								Non-controlling interest
Item	AOP code	Equity	Share premium	Equity instruments issued other than capital	Other equity instruments	Accumulated other comprehensive income	Retained profit Revaluation	reserves	Other reserves	( ) Treasury shares	Profit or ( - ) loss attributable to owners of the parent	(-) Interim dividends	Accumulat ed other comprehen sive income	Other items	Total
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16
Opening balance [before restatement]	001	1,214,775,000	-	-	-	264,974,555	204,798,039	-	611,448,069	(477,000)	183,384,194	-	-	-	2,478,902,857
Effects of error corrections	002	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Effects of changes in accounting policies	003	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Opening balance [current period] (1 + 2 + 3)	004	1,214,775,000	-	-	-	264,974,555	204,798,039	-	611,448,069	(477,000)	183,384,194	-	-	-	2,478,902,857
Ordinary shares issue	005	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Preference shares issue	006	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Issue of other equity instruments	007	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Exercise or expiration of other equity instruments issued	008	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Conversion of debt to equity	009	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Capital reduction	010	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Dividends	011	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Purchase/sale of treasury shares	012	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Sale or cancellation of treasury shares	013	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Reclassification of financial instruments from equity to liability	014	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Reclassification of financial instruments from liability to equity	015	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfers among components of equity instruments	016	-	-	-	-	-	92,353,123	-	91,031,072	-	(183,384,194)	-	-	-	1
Share based payments	017	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other increase or ( - ) decrease of equity instruments	018	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Total comprehensive income for the current year	019	-	-	-	-	(6,738,214)	-	-	-	-	206,736,568	-	-	-	199,998,354
Equity instruments increase or (-) decrease resulting from business combinations	020	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Closing balance [current period] (from 4 to 20)	021	1,214,775,000	-	-	-	258,236,341	297,151,162	-	702,479,141	(477,000)	206,736,568	-	-	-	2,678,901,212

Notes to financial statements
1) INTEREST INCOME				in HRK
AOP 001	Same period of the previous year 01.01.-	30.09.2020.		Current period 01.01. – 30.09.2021.
Debt securities	Cumulative 61,418,998	Quarter 19,641,556	Cumulative 55,780,241	Quarter 16,439,775
Loans and advances	379,475,829	126,372,159	369,205,257	121,539,764
Other assets Deposits	212,673 2,653	8 316	9,298 568	5,438 242
Other liabilities Total	0 441,110,154	0 146,014,039	0 424,995,365	0 137,985,219
2) INTEREST EXPENSE				in HRK
AOP 002	Same period of the previous year 01.01.-	30.09.2020.		Current period 01.01. – 30.09.2021.
Debt securities	Cumulative -	Quarter -	Cumulative -	Quarter -
Loans and advances Other assets	2,026,597 -	743,988 -	2,605,710 -	1,284,221 -
Deposits	37,216,534	11,866,327	24,914,895	7,319,952
Other liabilities Total	716,542 39,959,672	227,573 12,837,887	8,624 27,529,230	3,444 8,607,616
3) FEE AND COMMISSION INCOME				in HRK
AOP 005	Same period of the previous year 01.01.-	30.09.2020.		Current period 01.01. – 30.09.2021.
Securities	Cumulative 232,226	Quarter 36,061	Cumulative 2,265,503	Quarter 808,236
Asset management Custody [according to the type of client]	34,099 3,553,612	10,567 1,207,435	28,468 3,960,593	6,826 1,374,375
Loan commitments	58,796	15,154	21,182	3,887
Other Total	345,306,720 349,185,453	129,300,955 130,570,172	370,977,496 377,253,242	151,918,292 154,111,615
4) FEE AND COMMISSION EXPENSE				in HRK
AOP 006	Same period of the previous year 01.01.-	30.09.2020.		Current period 01.01. – 30.09.2021.
Bank clearing and settlement	Cumulative 1,272,024	Quarter 443,797	Cumulative 1,538,376	Quarter 555,896
Other Total	207,353,114 208,625,138	77,268,222 77,712,019	219,535,967 221,074,343	90,462,613 91,018,509
				in HRK
5) GAIN/LOSSES ON TERMINATION OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES AOP 007	Same period of the previous year 01.01.-			Current period 01.01. – 30.09.2021.
	Cumulative	30.09.2020. Quarter	Cumulative	Quarter
Debt securities Loans and advances	35,035,565 -	- -	- -	- -
Deposits Debt Securities issued	- -	- -	- -	- -
Other financial liabilities Total	-	-	671,022	501,425
	35,035,565	0	671,022	501,425 in HRK
6) GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING	Same period of the previous year 01.01.-
AOP 008	Cumulative	30.09.2020. Quarter	Cumulative	Current period 01.01. – 30.09.2021. Quarter
Equity instruments Debt securities	- (12,380,088)	4,975,117 31,808	8,457,589 (2,602,689)	1,320,872 1,484,968
FX transactions and derivatives	41,023,429	15,820,919	43,704,086	19,031,718
Total	28,643,341	20,827,844	49,558,986	21,837,558
7) GAINS OR LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS AOP 009	Same period of the previous year 01.01.-			Current period 01.01. – 30.09.2021.
	Cumulative	30.09.2020. Quarter	Cumulative	Quarter
Equity instruments Debt securities	- 0	0 0	30,800,000 0	0 0
Loans and advances	216,712	16,684	(362,049)	1,262,389
Total	216,712	16,684	30,437,951	1,262,389
8) OPERATING EXPENSES	Same period of the previous year 01.01.-			in HRK Current period 01.01. – 30.09.2021.
AOP 015 & AOP 017 & AOP 018	Cumulative	30.09.2020. Quarter	Cumulative	Quarter
Other operating expenses Administrative expenses	9,547,697 286,189,387	(13,985,545) 97,012,241	8,385,064 291,086,496	2,678,392 94,591,075
Employee expenses	171,839,440	59,225,748	175,136,993	57,013,655
Other administrative expenses (Contributions in cash rehabilitation committees and Deposit Insurance Schemes)	114,349,947 31,513,630	37,786,492 26,031,130	115,949,503 10,437,268	37,577,420 3,479,089
Amortization Property, plant and equipment	58,457,544 22,861,868	17,883,412 1,094,744	50,842,016 32,092,333	16,715,884 10,415,069
Investment property Other intangible assets	35,595,676	- - 16,788,668	- 18,749,682	- 6,300,814
Total	385,708,258	126,941,238	360,750,843	117,464,440
9) IMPAIRMENT LOSSES AND PROVISION EXPENSES	Same period of the previous year 01.01.-			in HRK
AOP 019 & AOP 020 & AOP 021 & AOP 023		30.09.2020.		Current period 01.01. – 30.09.2021.
Modification gains or (-) losses, net	Cumulative (3,383,797)	Quarter (5,896,267)	Cumulative (1,978,555)	Quarter (520,600)
Financial assets at fair value through other comprehensive income Financial assets at amortized cost	- (3,383,797)	- (5,896,267)	- (1,978,555)	- (520,600)
(Provisions or (-) reversal of provisions) Liabilities towards resolution committees and deposit insurance systems	(62,691,595) -	(3,061,788) -	20,734,420 -	(1,738,386) -
(Liabilities and Guarantees) (Other Provisions)	10,829,653 (73,521,248)	(3,020,534) (41,255)	4,668,180 16,066,240	(2,410,406) 672,020
(Impairment or (-) reversal of impairment on financial assets that are not measured at fair value through profit or loss)	83,447,502	17,677,528	1,696,368	26,689,260
(Financial assets at fair value through other comprehensive income)	676,726	(213,697)	(1,732,177)	(358,967)
(Financial assets at amortized cost) (Impairment or (-) reversal of impairment off of investments in subsidiaries, joint	82,770,776	17,891,226	3,428,546	27,048,227
ventures, and associates) (Impairment or (-) reversal of impairment off non-financial assets)	- -	- -	- -	- -
(Property, plant and equipment) (Investment property)	- -	- -	- -	- -
(Goodwill) (Other intangible assets)	- -	- -	- -	- -
(Other) Total	- 24,139,704	- 20,512,007	- 24,409,343	- 25,471,474
10) LOANS AND ADVANCES AOP 023		31.12.2020.			30.09.2021.	in HRK
Central banks	Stage 1 1,219,156,918	Stage 2 -	Stage 3 -	Stage 1 1,309,753,602	Stage 2 -	Stage 3 -
Gross loans Allowance	1,219,156,918 -	- -	- -	1,309,753,602 -	- -	- - -
Government Gross loans	2,513,669,837 2,520,514,249	10,294,601 10,456,303	- -	2,177,295,113 2,185,886,084	7,225,342 7,241,406
Allowance Credit institutuions	(6,844,412) 368,510,087	(161,702) -	- -	(8,590,971) 348,686,520	(16,064) -	- -
Gross loans Allowance	57,300 27	- -	- -	96,958 (3)	- -	- - -
Deposits	368,996,913	-	-	348,709,410	-	-
Allowance Other financial institutions	(544,154) 178,937,655	- 3,893	- -	(119,845) 172,682,157	- 880	- - -
Gross loans Allowance	168,353,095 (584,453)	3,983 (90)	- -	166,165,008 (4,646,412)	931 (51)	-
Deposits Allowance	11,262,954 (93,941)	- -	- -	11,790,484 (626,923)	- -	- -
Non - financial institutions Gross loans	3,626,597,766 3,753,026,824	422,197,574 480,885,197	636,986,564 1,456,527,825	3,058,100,116 3,136,435,433	780,439,740 858,193,548	606,869,983 1,359,440,292
Allowance Retail	(126,429,057) 7,022,395,635	(58,687,623) 251,126,985	(819,541,261) 162,079,076	(78,335,317) 7,176,851,393	(77,753,807) 409,432,491	(752,570,309) 234,093,727
Gross loans Allowance	7,060,888,859 (38,493,224)	272,846,699 (21,719,714)	688,049,269 (525,970,193)	7,213,081,195 (36,229,802)	435,467,376 (26,034,885)	813,876,403 (579,782,676)
Total	14,929,267,898	683,623,053 -	799,065,640	14,243,368,901 1,197,098,453		840,963,710
11) NON-TRADING FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS						in HRK
AOP 013 Central banks	31.12.2020. -	30.09.2021. -
Local state Credit institutions	- -	- -
Other financial institutions Non - financial institutions	- 5,093,283	- 3,042,145
Retail Total	13,772,618 18,865,901	6,204,214 9,246,359
12) DEPOSITS AOP 044	31.12.2020.	30.09.2021.				in HRK
Government Local state	400,000,000 5,325,746,428	401,537,562 6,353,943,650
Credit institutions Other financial institutions	209,013,088 1,391,175,468	114,040,673 1,524,162,602
Non - financial institutions Retail	3,161,262,055 12,074,349,419	3,805,699,213 12,263,349,295
Total	22,561,546,458	24,462,732,995