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Islandsbanki Financial Supplement Data 2021

Feb 10, 2021

2190_rns_2021-02-10_9ef85a40-c9de-43d1-b237-d5bffa475fdf.pdf

Financial Supplement Data

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4Q2020

Íslandsbanki Factbook

440 4000
@islandsbanki
islandsbanki.is
Supplementary information for market participants (Unaudited)


Íslandsbanki Factbook 2020

Contents

Investor relations information
Page
3

Overview

  • Key performance indicators 4
  • Income statement 5
  • Balance sheet 6
  • Net interest income 7
  • Net fee & commissions income 8
  • Loans to customers 9
  • Capital and risk exposure amount 10

9 Quarters review

  • Key performance indicators 11
  • Income statement 12
  • Balance sheet 13
  • Net interest income 14
  • Net fee & commissions 15
  • Loans to customers 16
  • Capital and risk exposure amount 17

  • Allocation and impact report 18

  • Macroeconomics 19
  • Other information 20
  • Financial targets 21
  • Ratings 22
  • Disclaimer 23

Investor relations

IR contact

Email: [email protected]

Investor relations web-site

https://www.islandsbanki.is/en/landing/about/investor-relations

Investor call in English on Thursday 11 February 2021 at 9.30 AM (GMT)

The Bank will host an investor call in English at 09.30 AM (GMT) on Thursday, 11 February.

The call will start with a short macro update on the Icelandic economy, followed by a review of the financial results a

Please register by sending email to: [email protected].

Dial-in details and investor material will be sent out prior to the call.

Additional investor material

All presentation material will subsequently be available and archived on the Bank's investor relations website where on the Bank's financial calendar and silent periods is also available:

https://www.islandsbanki.is/en/landing/about/investor-relations

Financial calendar

Íslandsbanki plans to publish its interim financial statements according to the financial calendar below:

Annual General Meeting — 18 March 2021

1Q2021 results — 5 May 2021

2Q2021 results — 28 July 2021

3Q2021 results — 27 October 2021

Please note that these dates are subject to change.

Íslandsbanki Factbook 2020


Key performance indicators - 5 years

2020 2019 2018 2017 2016
Profitability
Return on equity (after tax) 3.7% 4.8% 6.1% 7.5% 10.2%
ROE margin^{1} 2.6% 1.2% 2.1% 3.1% 4.9%
Return on assets 0.5% 0.7% 1.0% 1.3% 1.9%
Earnings per share 0.72 0.92 1.01 1.10 1.40
Core income / total operating income^{2} 1.02 0.97 0.98 0.99 0.86
Net interest margin
Net interest margin on total assets 2.6% 2.7% 2.9% 2.9% 3.1%
Efficiency
Cost-to-income ratio^{3} 54.3% 58.8% 66.3% 62.5% 56.9%
Number of FTEs at period end - Consolidated^{4} 779 984 1,075 1,042 1,075
Number of FTEs at period end - Parent^{4} 745 749 834 860 910
Number of branches at period end 12 14 14 14 15
Assets
Loans to customers (ISKm) 1,006,717 899,632 846,599 755,175 687,840
LTV on mortgages to individuals^{5} 64.0% 62.0% 61.0% 63.3% 67.2%
Risk exposure amount / total assets 69.4% 73.7% 74.8% 74.9% 67.2%
Financial strength
Equity as % of total assets 13.9% 15.0% 15.6% 17.5% 17.1%
Liquidity
Liquidity coverage ratio (LCR) - All currencies 196% 155% 172% 142% 200%
Liquidity coverage ratio (LCR) - Domestic currency 95% 110%
Liquidity coverage ratio (LCR) - Foreign currencies 463% 325% 544% 155% 347%
Net stable funding ratio (NSFR) - All currencies 123% 119% 114% 117% 123%
Net stable funding ratio (NSFR) - Foreign currencies 179% 156% 149% 122% 144%
Term deposits % of total deposits 24.6% 28.0% 27.1% 29.4% 35.0%
Customer loans to customer deposits ratio 148.2% 145.5% 146.2% 133.2% 115.8%
Capital
Tier 1 ratio 20.1% 19.9% 20.3% 22.6% 24.9%
Tier 2 ratio 2.9% 2.5% 1.9% 1.5% 0.3%
Total capital ratio 23.0% 22.4% 22.2% 24.1% 25.2%
Leverage ratio 13.6% 14.2% 14.6% 16.2% 16.0%
Risk exposure amount (ISKm) 933,521 884,550 845,949 775,492 704,177
  1. ROE in excess of risk-free rate
  2. Core income is defined as net interest income plus net fee & commission income
  3. Cost income ratio excludes bank tax and income deemed as one-off
  4. Numbers exclude seasonal employees
  5. The average LTV can be calculated in many different ways and therefore the definition is important for comparison to other banks.

The weight is Íslandsbanki's total amount outstanding on the property and the LTV used is the maximum LTV of all Íslandsbanki's loans of the property

Íslandsbanki Factbook 2020


Income statement - 5 year summary

ISK million 2020 2019 2018 2017 2016
Interest income 55,695 61,965 61,675 56,767 60,503
Interest expense (22,324) (29,143) (29,738) (26,768) (28,701)
Net interest income 33,371 32,822 31,937 29,999 31,802
Fee and commission income 12,651 12,052 19,853 20,855 21,818
Fee and commission expense (2,126) (1,153) (7,626) (7,105) (8,095)
Net fee and commission income 10,525 10,899 12,227 13,750 13,723
Net financial income (expense) (1,391) (820) (962) (715) 6,096
Net foreign exchange gain 451 139 1 527 443
Other operating income 197 2,125 1,784 628 652
Other net operating income (743) 1,444 823 440 7,191
Total operating income 43,153 45,165 44,987 44,189 52,716
Administrative expenses (22,746) (24,488) (27,650) (26,968) (27,121)
Contribution to the Depositors' and Investors' Guarantee Fund (679) (936) (1,173) (1,083) (1,063)
Bank tax (1,588) (3,528) (3,281) (2,892) (2,843)
Total operating expenses (25,013) (28,952) (32,104) (30,943) (31,027)
Profit before net impairment on financial assets 18,140 16,213 12,883 13,246 21,689
Net impairment on financial assets (8,816) (3,480) 1,584 1,556 735
Profit before tax 9,324 12,733 14,467 14,802 22,424
Income tax expense (2,472) (3,909) (4,734) (4,151) (5,205)
Profit for the period from continuing operations 6,852 8,824 9,733 10,651 17,219
Discontinued operations, net of income tax (97) (370) 912 2,575 2,939
Profit for the period 6,755 8,454 10,645 13,226 20,158
Basic earnings per share from profit (loss) for the period 0.72 0.92 1.01 1.10 1.40

Íslandsbanki Factbook 2020


Balance sheet - 5 year summary

ISK million 2020 2019 2018 2017 2016
Cash and balances with Central Bank 78,948 146,638 135,056 189,045 275,453
Loans to credit institutions 89,920 54,376 41,577 26,617 17,645
Bonds and debt instruments 128,216 52,870 69,415 27,090 31,256
Derivatives 6,647 5,621 4,550 2,896 1,953
Loans to customers 1,006,717 899,632 846,599 755,175 687,840
Shares and equity instruments 14,851 18,426 13,074 10,177 10,626
Investments in associates 775 746 682 704 450
Property and equipment 7,341 9,168 5,271 7,128 6,211
Intangible assets 3,478 4,330 5,002 4,231 2,672
Other assets 4,125 6,608 9,177 12,759 13,448
Non-current assets and disposal groups held for sale 3,173 1,075 - - -
Total Assets 1,344,191 1,199,490 1,130,403 1,035,822 1,047,554
Deposits from Central Bank and credit institutions 39,758 30,925 15,619 11,189 4,922
Deposits from customers 679,455 618,313 578,959 567,029 594,187
Derivative instruments and short positions 6,936 6,219 5,521 5,492 4,798
Debt issued and other borrowed funds 387,274 306,381 300,976 217,748 212,468
Subordinated loans 27,194 22,674 16,216 9,505 -
Tax liabilities 5,450 7,853 7,150 7,787 8,473
Other liabilities 11,920 27,063 29,649 36,027 43,781
Total Liabilities 1,157,987 1,019,428 954,090 854,777 868,629
Share capital 10,000 10,000 10,000 10,000 10,000
Share premium 55,000 55,000 55,000 55,000 55,000
Reserves 6,181 7,065 6,499 6,179 4,139
Retained earnings 113,529 105,569 102,496 107,387 105,563
Total Shareholder's Equity 184,710 177,634 173,995 178,566 174,702
Non-controlling interests 1,494 2,428 2,318 2,479 4,223
Total Equity 186,204 180,062 176,313 181,045 178,925
Total Liabilities and Equity 1,344,191 1,199,490 1,130,403 1,035,822 1,047,554

Íslandsbanki Factbook 2020


Net interest income - 5 year summary

ISK million 2020 2019 2018 2017 2016
Cash and balances with Central Bank 1,750 4,452 7,279 10,541 11,507
Loans at amortised cost 51,628 54,837 52,462 45,162 47,084
Financial assets mandatorily at fair value through profit or loss 2,314 2,630 1,825 - -
Financial assets designated at fair value through profit or loss - - - 50 1,672
Financial assets held for trading - - - 879 99
Other assets 3 46 109 135 141
Total interest income 55,695 61,965 61,675 56,767 60,503
Deposits from Central Bank and credit institutions (736) (625) (409) (170) (275)
Deposits from customers (7,700) (15,242) (16,539) (17,461) (20,382)
Debt issued and other borrowed funds at fair value through profit and loss (608) (734) (963) - -
Debt issued and other borrowed funds at amortised cost (11,179) (9,818) (9,035) (8,107) (7,384)
Subordinated loans (763) (501) (198) (14) (627)
Other interest expense (1,338) (2,223) (2,594) (1,016) (33)
Total interest expense (22,324) (29,143) (29,738) (26,768) (28,701)
Net interest income 33,371 32,822 31,937 29,999 31,802
Interest spread (as the ratio of net interest income to the average carrying amount of total assets) 2.6% 2.7% 2.9% 2.9% 3.1%

Íslandsbanki Factbook 2020


Net fee & commission income - 5 year summary

ISK million 2020 2019 2018 2017 2016
Asset management 2,382 2,225 2,116 1,964 1,757
Investment banking and brokerage 2,487 2,430 2,303 2,280 1,987
Payment processing 4,378 3,810 12,065 13,094 14,705
Loans and guarantees 2,014 1,510 1,467 1,427 1,449
Other fee and commission income 1,390 2,077 1,902 2,090 1,920
Total fees and commission income 12,651 12,052 19,853 20,855 21,818
Brokerage (360) (337) (300) (128) (109)
Clearing and settlement (1,766) (806) (7,302) (6,956) (7,963)
Other fee and commission expense - (10) (24) (21) (23)
Total fee and commission expense (2,126) (1,153) (7,626) (7,105) (8,095)
Net fee and commission income 10,525 10,899 12,227 13,750 13,723

Íslandsbanki Factbook 2020


Loans to customers - 5 year summary

ISK million 2020 2019 2018 2017 2016
Individuals 437,377 349,181 319,390 299,350 286,177
Commerce and services 124,260 126,488 124,242 112,144 97,943
Construction 42,352 44,420 29,095 24,797 27,878
Energy 8,673 7,887 6,858 7,109 7,216
Financial services 1,539 2,315 1,704 26 85
Industrial and transportation 78,561 82,288 79,824 69,961 63,090
Investment companies 23,440 23,590 23,799 19,726 14,402
Public sector and non-profit organisations 10,911 12,312 12,087 11,871 12,835
Real estate 157,502 145,559 142,885 127,067 100,020
Seafood 122,102 105,592 106,715 84,853 80,243
Loans to customers before collective impairment allowance 1,006,717 899,632 846,599 756,904 689,889
Collective impairment allowance - - - (1,729) (2,049)
Loans to customers 1,006,717 899,632 846,599 755,175 687,840

Loans to customers - by product

Overdrafts 42,212 48,938 48,581 45,650 45,383
Credit cards 16,888 19,026 18,242 18,800 19,188
Mortgages 377,155 281,499 249,296 225,765 211,233
Capital leases 44,194 45,623 45,116 40,765 40,415
Government guarantee schemes 3,594 - - - -
Other loans 522,674 504,546 485,364 425,924 373,670
Loans to customers before collective impairment allowance 1,006,717 899,632 846,599 756,904 689,889
Collective impairment allowance - - - (1,729) (2,049)
Loans to customers 1,006,717 899,632 846,599 755,175 687,840

Íslandsbanki Factbook 2020


Capital and risk exposure amount - 5 year summary

ISK million 2020 2019 2018 2017 2016
Ordinary share capital 10,000 10,000 10,000 10,000 10,000
Share premium 55,000 55,000 55,000 55,000 55,000
Reserves 6,181 7,065 6,499 6,179 4,139
Retained earnings 113,529 105,569 102,496 107,387 105,563
Non-controlling interests 1,494 2,428 2,318 2,479 4,223
IFRS 9 reversal due to transitional rules 5,164 - - - -
Fair value changes due to own credit standing 238 392 376 - -
Tax assets (259) (476) (215) (4) (4)
Intangible assets (3,478) (4,330) (5,002) (4,231) (2,672)
Other regulatory adjustments - - - (1,285) (924)
Total CET1 capital 187,869 175,648 171,472 175,525 175,325
Tier 2 capital
Qualifying subordinated liabilities 27,194 22,674 16,216 9,505 -
General credit risk adjustments - - - 1,729 2,049
Total capital base 215,063 198,322 187,688 186,759 177,374
Risk exposure amount
- due to credit risk 830,141 789,180 750,801 682,525 615,465
- due to market risk: 16,626 7,919 7,622 8,102 7,243
Market risk, trading book 11,306 6,488 6,649 6,709 6,418
Currency risk 5,320 1,431 973 1,393 825
- due to credit valuation adjustment 1,728 2,027 2,385 1,534 -
- due to operational risk 85,026 85,424 85,141 83,331 81,469
Total risk exposure amount 933,521 884,550 845,949 775,492 704,177
Capital ratios
Tier 1 ratio 20.1% 19.9% 20.3% 22.6% 24.9%
Tier 2 ratio 2.9% 2.5% 1.9% 1.5% 0.3%
Total capital ratio 23.0% 22.4% 22.2% 24.1% 25.2%
Leverage ratio 13.6% 14.2% 14.6% 16.2% 16.0%

Íslandsbanki Factbook 2020


Key performance indicators - 9 quarters Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
2020 2020 2020 2020 2019 2019 2019 2019 2018
Profitability
Return on equity (after tax) 7.6% 7.4% 2.8% -3.0% 3.7% 4.7% 4.9% 5.9% 3.2%
ROE margin* 7.1% 6.7% 1.1% -5.3% 0.9% 1.4% 1.1% 2.1% -1.0%
Return on assets 1.1% 1.0% 0.4% -0.4% 0.5% 0.7% 0.7% 0.9% 0.5%
Earnings per share 0.34 0.31 0.17 -0.10 0.21 0.21 0.24 0.26 0.15
Net interest margin
Net interest margin on total assets 2.5% 2.5% 2.6% 2.8% 2.7% 2.7% 2.8% 2.7% 3.0%
Efficiency
Cost-to-income ratio² 51.7% 46.7% 57.5% 62.9% 62.9% 56.3% 56.5% 59.6% 68.5%
Number of FTEs at period end - Consolidated³ 779 778 980 980 984 1,022 1,053 1,078 1,075
Number of FTEs at period end - Parent co.³ 745 744 735 746 749 784 806 834 835
Asset quality
Loans to customers (ISKm) 1,006,717 970,309 933,320 923,850 899,632 909,175 894,446 873,530 846,599
LTV on mortgages to individuals⁴ 64.0% 64.0% 63.0% 62.0% 62.0% 61.0% 61.0% 61.0% 61.0%
Risk exposure amount / total assets 69.4% 70.9% 70.8% 72.6% 73.7% 74.0% 74.1% 73.6% 74.8%
Financial strength
Equity as % of total assets 13.9% 13.7% 13.8% 14.3% 15.0% 14.4% 14.3% 14.4% 15.6%
Liquidity
Liquidity coverage ratio (LCR) 196% 136% 179% 177% 155% 174% 185% 158% 172%
Liquidity coverage ratio (LCR) - Domestic currency 95% 96% 119% 110%
Liquidity coverage ratio (LCR) - Foreign currencies 463% 405% 325% 324% 325% 484% 456% 453% 544%
Net stable funding ratio (NSFR) - All currencies 123% 113% 117% 120% 119% 117% 117% 115% 114%
Net stable funding ratio (NSFR) - Foreign currencies 179% 149% 147% 151% 156% 163% 179% 166% 149%
Term deposits % of total deposits 24.6% 25.0% 25.7% 27.4% 28.0% 28.5% 28.2% 28.0% 27.1%
Customer loans to customer deposits ratio 148.2% 138.9% 137.0% 142.6% 145.5% 149.0% 145.2% 142.9% 146.2%
Capital
Tier 1 ratio 20.1% 19.4% 19.4% 19.2% 19.9% 19.0% 18.8% 19.1% 20.3%
Tier 2 ratio 2.9% 2.8% 2.8% 2.7% 2.5% 2.4% 2.6% 1.8% 1.9%
Total capital ratio 23.0% 22.2% 22.2% 21.9% 22.4% 21.4% 21.4% 20.9% 22.2%
Leverage ratio 13.6% 13.4% 13.4% 13.5% 14.2% 13.6% 13.4% 13.5% 14.6%
Risk exposure amount (ISKm) 933,521 942,339 923,133 911,375 884,550 912,843 911,784 886,901 845,949
  1. ROE in excess of risk-free rate
  2. Cost income ratio excludes bank tax and income deemed as one-off
  3. Numbers exclude seasonal employees
  4. The average LTV can be calculated in many different ways and therefore the definition is important for comparison to other banks.

The weight is Íslandsbanki's total amount outstanding on the property and the LTV used is the maximum LTV of all Íslandsbanki's loans of the property

Íslandsbanki Factbook 2020


Income statement - 9 quarter summary Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
ISK million 2020 2020 2020 2020 2019 2019 2019 2019 2018
Net interest income 8,258 8,305 8,228 8,580 8,291 8,190 8,404 7,937 8,294
Net fee and commission income 2,865 2,862 2,307 2,491 2,945 2,549 2,758 2,647 3,478
Net financial income (expense) 783 (255) (181) (1,738) (840) (602) 180 442 (637)
Net foreign exchange gain (loss) 87 101 208 55 116 159 (15) (121) 76
Other operating income 63 44 71 19 920 37 27 1,141 120
Other net operating income 933 (110) 98 (1,664) 196 (406) 192 1,462 (441)
Total operating income 12,056 11,057 10,633 9,407 11,432 10,333 11,354 12,046 11,331
Administrative expenses (6,073) (5,110) (5,871) (5,692) (6,447) (5,608) (6,220) (6,213) (7,465)
Contribution to the Depositors' and Investors' Guarantee Fund (154) (50) (247) (228) (216) (210) (198) (312) (299)
Bank tax (414) (416) (399) (359) (814) (900) (934) (880) (740)
Total operating expenses (6,641) (5,576) (6,517) (6,279) (7,477) (6,718) (7,352) (7,405) (8,504)
Profit before net impairment on financial assets 5,415 5,481 4,116 3,128 3,955 3,615 4,002 4,641 2,827
Net impairment on financial assets (1,829) (1,058) (2,439) (3,490) (1,463) (208) (902) (907) (297)
Profit (loss) before tax 3,586 4,423 1,677 (362) 2,492 3,407 3,100 3,734 2,530
Income tax expense (234) (1,350) (119) (769) (659) (1,328) (726) (1,196) (1,118)
Profit (loss) for the period from continuing operations 3,352 3,073 1,558 (1,131) 1,833 2,079 2,374 2,538 1,412
Discontinued operations, net of income tax 173 288 (313) (245) (174) 7 (254) 51 (8)
Profit (loss) for the period 3,525 3,361 1,245 (1,376) 1,659 2,086 2,120 2,589 1,404

Íslandsbanki Factbook 2020


Balance sheet - 9 quarter summary

ISK million 31.12.20 30.09.20 30.06.20 31.03.20 31.12.19 30.09.19 30.06.19 31.03.19 31.12.18
Cash and balances with Central Bank 78,948 95,022 103,569 123,062 146,638 129,115 122,794 129,039 135,056
Loans to credit institutions 89,920 61,898 70,307 84,263 54,376 66,409 77,387 65,145 41,577
Bonds and debt instruments 128,216 149,426 140,422 69,368 52,870 73,899 77,033 80,809 69,415
Derivatives 6,647 3,731 6,366 4,772 5,621 5,438 5,843 4,837 4,550
Loans to customers 1,006,717 970,309 933,320 923,850 899,632 909,175 894,446 873,530 846,599
Shares and equity instruments 14,851 14,657 10,943 12,496 18,426 19,200 19,176 15,268 13,074
Investments in associates 775 750 750 712 746 687 687 682 682
Property and equipment 7,341 7,409 7,549 8,015 9,168 9,442 9,504 9,642 5,271
Intangible assets 3,478 3,554 3,667 3,736 4,330 4,709 4,882 4,868 5,002
Other assets 4,125 17,159 6,370 5,154 6,608 15,781 18,224 21,408 9,177
Non-current assets and disposal groups held for sale 3,173 4,809 19,993 20,263 1,075 - - - -
Total Assets 1,344,191 1,328,724 1,303,256 1,255,691 1,199,490 1,233,855 1,229,976 1,205,228 1,130,403
Deposits from Central Bank and credit institutions 39,758 36,438 35,461 33,773 30,925 31,808 19,830 16,404 15,619
Deposits from customers 679,455 698,610 681,223 647,795 618,313 610,281 615,869 611,303 578,959
Derivative instruments and short positions 6,936 8,406 7,519 12,045 6,219 7,910 6,903 7,325 5,521
Debt issued and other borrowed funds 387,274 324,752 321,803 322,280 306,381 331,938 337,473 325,035 300,976
Subordinated loans 27,194 26,798 25,834 24,456 22,674 21,993 23,431 16,468 16,216
Tax liabilities 5,450 7,137 6,438 8,155 7,853 10,127 8,674 8,303 7,150
Other liabilities 11,920 44,074 45,256 27,645 27,063 41,814 42,012 46,769 29,649
Total Liabilities 1,157,987 1,146,215 1,123,534 1,076,149 1,019,428 1,055,871 1,054,192 1,031,607 954,090
Share capital 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Share premium 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
Reserves 6,181 7,258 7,262 8,016 7,065 6,801 6,816 6,776 6,499
Retained earnings 113,529 108,383 105,681 104,349 105,569 103,785 101,534 99,401 102,496
Total Shareholder's Equity 184,710 180,641 177,943 177,365 177,634 175,586 173,350 171,177 173,995
Non-controlling interests 1,494 1,868 1,779 2,177 2,428 2,398 2,434 2,444 2,318
Total Equity 186,204 182,509 179,722 179,542 180,062 177,984 175,784 173,621 176,313
Total Liabilities and Equity 1,344,191 1,328,724 1,303,256 1,255,691 1,199,490 1,233,855 1,229,976 1,205,228 1,130,403

Íslandsbanki Factbook 2020


Íslandsbanki Factbook 2020

Net interest income - 9 quarter summary Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
ISK million 2020 2020 2020 2020 2019 2019 2019 2019 2018
Cash and balances with Central Bank 105 235 408 1,002 1,009 993 1,184 1,266 1,603
Loans at amortised cost 12,511 13,001 14,026 12,090 13,273 13,194 15,208 13,162 14,521
Financial assets mandatorily at fair value through profit or loss 661 583 519 551 606 743 713 568 498
Other assets - 1 - 2 14 10 12 10 9
Total interest income 13,277 13,820 14,953 13,645 14,902 14,940 17,117 15,006 16,631
Deposits from Central Bank and credit institutions (124) (192) (199) (221) (237) (159) (122) (107) (106)
Deposits from customers (1,376) (1,625) (2,236) (2,463) (3,064) (3,475) (4,660) (4,043) (4,389)
Debt issued and other borrowed funds at fair value through profit and loss (162) (150) (154) (142) (176) (184) (194) (180) (250)
Debt issued and other borrowed funds at amortised cost (2,826) (2,979) (3,327) (2,047) (2,414) (2,271) (2,914) (2,219) (2,676)
Subordinated loans (193) (211) (193) (166) (160) (168) (93) (80) (109)
Other interest expense (338) (358) (616) (26) (560) (493) (730) (440) (807)
Total interest expense (5,019) (5,515) (6,725) (5,065) (6,611) (6,750) (8,713) (7,069) (8,337)
Net interest income 8,258 8,305 8,228 8,580 8,291 8,190 8,404 7,937 8,294

14


Íslandsbanki Factbook 2020

Net fee and commission income - 9 quarter summary Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
ISK million 2020 2020 2020 2020 2019 2019 2019 2019 2018
Asset management 636 576 605 565 590 512 575 548 587
Investment banking and brokerage 656 684 576 571 688 598 613 531 621
Payment processing 1,081 1,697 786 814 987 947 1,046 830 3,243
Loans and guarantees 690 514 427 383 389 367 376 378 336
Other fee and commission income 410 322 228 430 734 373 385 585 786
Total fee and commission income 3,473 3,793 2,622 2,763 3,388 2,797 2,995 2,872 5,573
Brokerage (127) (67) (113) (53) (128) (65) (75) (69) (91)
Clearing and settlement (481) (864) (202) (219) (324) (174) (174) (134) (1,988)
Other fee and commission expense - - - - 9 (9) 12 (22) (16)
Total fee and commission expense (608) (931) (315) (272) (443) (248) (237) (225) (2,095)
Net fee and commission income 2,865 2,862 2,307 2,491 2,945 2,549 2,758 2,647 3,478

15


Loans to customers - 9 quarter summary

ISK million 31.12.20 30.09.20 30.06.20 31.03.20 31.12.19 30.09.19 30.06.19 31.03.19 31.12.18
Individuals 437,377 379,966 355,524 347,539 349,181 345,234 334,749 324,245 319,390
Commerce and services 124,260 121,951 122,581 127,887 126,488 130,879 135,041 130,325 124,242
Construction 42,352 44,550 46,463 45,621 44,420 33,865 33,445 31,466 29,095
Energy 8,673 8,316 8,344 8,024 7,887 6,803 6,934 6,911 6,858
Financial services 1,539 1,776 2,239 1,436 2,315 2,768 23 2,575 1,704
Industrial and transportation 78,561 82,458 83,731 84,709 82,288 84,127 81,784 80,986 79,824
Investment companies 23,440 24,747 24,578 25,184 23,590 27,507 26,052 24,657 23,799
Public sector and non-profit organisations 10,911 11,622 11,641 11,339 12,312 11,615 11,453 11,528 12,087
Real estate 157,502 165,370 150,090 149,138 145,559 156,548 153,077 148,765 142,885
Seafood 122,102 129,553 128,129 122,973 105,592 109,829 111,888 112,072 106,715
Loans to customers 1,006,717 970,309 933,320 923,850 899,632 909,175 894,446 873,530 846,599
Loans to customers - by product
Overdrafts 42,212 43,294 47,513 44,929 48,938 54,510 51,836 53,120 48,581
Credit cards 16,888 16,060 16,704 15,621 19,026 19,777 17,492 16,253 18,242
Mortgages 377,155 316,896 293,838 285,670 281,499 274,186 267,762 255,579 249,296
Capital leases 44,194 45,514 45,039 47,872 45,623 46,583 50,588 47,309 45,116
Government guarantee schemes 3,594 1,658 - - - - - - -
Other loans 522,674 546,887 530,226 529,758 504,546 514,119 506,768 501,269 485,364
Loans to customers 1,006,717 970,309 933,320 923,850 899,632 909,175 894,446 873,530 846,599

Íslandsbanki Factbook 2020


Íslandsbanki Factbook 2020

Capital and risk exposure amount Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1 Q4
ISK million 2020 2020 2020 2020 2019 2019 2019 2019 2018
Ordinary share capital 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Share premium 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000 55,000
Reserves 6,181 7,258 7,262 8,016 7,065 6,801 6,816 6,776 6,499
Retained earnings 113,529 108,383 105,681 104,349 105,569 103,785 101,534 99,401 102,496
Non-controlling interests 1,494 1,868 1,779 2,177 2,428 2,398 2,434 2,444 2,318
IFRS 9 reversal due to transitional rules 5,164 4,088 3,810 - - - - - -
Fair value changes due to own credit standing 238 -239 (427) (773) 392 731 760 871 376
Tax assets (259) (173) (88) (30) (476) (445) (394) (292) (215)
Intangible assets (3,478) (3,554) (3,667) (3,736) (4,330) (4,709) (4,882) (4,868) (5,002)
Other regulatory adjustments - - - - - - - - -
Total CET1 capital 187,869 182,631 179,350 175,003 175,648 173,561 171,268 169,332 171,472
Tier 2 capital
Qualifying subordinated liabilities 27,194 26,798 25,834 24,456 22,674 21,993 23,431 16,468 16,216
Total regulatory capital 215,063 209,429 205,184 199,458 198,322 195,554 194,699 185,800 187,688
Risk exposure amount
- due to credit risk 830,141 836,662 821,457 811,936 789,180 815,266 809,840 789,806 750,801
- due to market risk: 16,626 18,748 14,435 12,350 7,919 10,482 13,988 9,877 7,622
Market risk, trading book 11,306 15,281 12,024 9,095 6,488 8,736 10,072 7,843 6,649
Currency risk FX 5,320 3,467 2,411 3,255 1,431 1,746 3,916 2,034 973
- due to credit valuation adjustment 1,728 1,505 1,817 1,665 2,027 1,954 2,815 2,077 2,385
- due to operational risk 85,026 85,424 85,424 85,424 85,424 85,141 85,141 85,141 85,141
Total risk exposure amount 933,521 942,339 923,133 911,375 884,550 912,843 911,784 886,901 845,949
Capital ratios
Tier 1 ratio 20.1% 19.4% 19.4% 19.2% 19.9% 19.0% 18.8% 19.1% 20.3%
Tier 2 ratio 2.9% 2.8% 2.8% 2.7% 2.5% 2.4% 2.6% 1.8% 1.9%
Total capital ratio 23.0% 22.2% 22.2% 21.9% 22.4% 21.4% 21.4% 20.9% 22.2%
Leverage ratio 13.6% 13.4% 13.4% 13.5% 14.2% 13.6% 13.4% 13.5% 14.6%

17


Allocation and Impact of Eligible Projects for Íslandsbanki's Sustainable Financing Framework

Allocation to Eligible Projects Selected impact indicators
Amount outstanding 31.12.2020 Share of funding Share of capex Avoided greenhouse gas emissions Clean vehicles^{1} Clean energy produced Green building Additional waste recycled Companies supported^{2} Dwellings Students reached Avoided greenhouse gas emissions per million ISK Avoided greenhouse gas emissions per million EUR^{3}
ISK million % % tCO2e number of GWh number of tonnes number of number of number of tCO2e tCO2e
Clean Transportation 3,392 100% 100% 1,734 1,190 0.5 79.7
Renewable energy 6,307 100% 100% 3,500 87 0.6 86.6
Green buildings 1,502 11% 100% 1
Sustainable waste management 902 30% 100% 530 800 0.6 91.7
Government defined company support 3,271 n.a. 0% 342
Affordable housing 2,242 100% 100% 140
Education and vocational training 7,061 60% 100% 3,000
24,677 5,764 1,190 87 1 800 342 140 3,000
  1. in addition 11 charging stations and 24 electric bikes were funded
  2. Average loan size ISK 9.6 m
  3. EUR/ISK=156 on 31.12.2020

Íslandsbanki Factbook 2020


Macroeconomics - summary

3Q20 2Q20 1Q20 4Q19 3Q19 2Q19 1Q19 4Q18 3Q18
YoY change, %
GDP growth -10.4 -10.9 -2.5 4.2 1.0 2.8 -0.3 4.4 2.5
Total investment -15.2 -18.1 2.7 -4.2 2.9 -8.2 -18.9 -1.0 -6.4
Business investment -21.8 -13.8 13.3 0.6 -5.3 -26.9 -35.9 -22.9 -17.5
Residential investment -6.9 -19.2 -5.2 13.4 51.8 41.3 21.8 4.2 -3.4
Personal consumption -2.3 -8.8 0.9 1.1 2.6 1.1 2.6 3.5 5.1
Unemployment rate, % of workforce 5.1 6.9 3.6 3.3 3.5 4.4 3.0 2.4 2.2
Current account, % of GDP -0.2 -0.9 1.7 6.6 8.8 2.9 7.2 1.5 10.4
International investment position, % of GDP 33.4 27.9 22.6 21.7 20.1 17.2 18.1 9.5 10.9
Gross general govt. debt, % of GDP 68.6 70.5
Household debt, gross, % of GDP 82.1 78.0 75.5 74.7 75.0 75.3 74.6 74.9 73.9
Corporate debt, gross, % of GDP 94.8 91.4 89.6 84.2 86.3 89.1 90.8 90.3 89.7
YoY change, %
Inflation 3.2 2.5 2.1 2.5 3.1 3.4 3.1 3.3 2.7
Residential real estate price index 7.4 6.2 4.7 4.4 3.3 4.7 5.3 6.1 5.8
Wages 6.5 6.7 4.9 4.3 4.3 5.4 5.7 6.1 6.1
Real wages 3.1 4.1 2.8 1.7 1.2 1.9 2.5 2.8 3.3
ISK index, average 207.8 203.2 186.4 180.6 182.1 181.8 179.2 180.2 164.2
Central bank policy rate (1W) 1.0 1.0 1.8 3.1 3.6 4.3 4.5 4.5 4.3
Long-term nominal yield 2.6 2.5 3.1 3.6 3.8 4.2 5.2 5.9 5.6
Long-term real yield -0.4 0.0 0.5 0.8 0.8 1.1 1.4 1.5 1.8

Íslandsbanki Factbook 2020


Íslandsbanki Factbook 2020

Other
| Currencies | 31.12.20 | 30.09.20 | 30.06.20 | 31.03.20 | 31.12.19 | 30.09.19 | 30.06.19 | 31.03.19 | 31.12.18 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Currencies | | | | | | | | | |
| USD | 127.2 | 138.5 | 138.6 | 141.7 | 121.1 | 123.7 | 124.5 | 122.6 | 120.4 |
| GBP | 173.6 | 177.7 | 170.2 | 175.2 | 159.4 | 152.2 | 157.8 | 159.7 | 154.8 |
| EUR | 156.1 | 162.2 | 155.4 | 155.3 | 135.8 | 135.1 | 141.7 | 137.5 | 120.9 |
| DKK | 21.0 | 21.8 | 20.9 | 20.8 | 18.2 | 18.1 | 19.0 | 18.4 | 18.4 |
| SEK | 15.6 | 15.4 | 14.8 | 14.0 | 13.0 | 12.6 | 13.4 | 13.2 | 13.3 |
| CHF | 144.4 | 150.1 | 145.8 | 146.8 | 125.1 | 124.3 | 127.7 | 123.1 | 120.9 |

20


Financial targets

ROE at 7.6% in the fourth quarter – all other targets met in 2020

Target 2020 Guidance
ROE in excess of risk-free rate 4-6% 2.6% — Target of 4-6% on top of risk-free rate. Risk-free rate is currently 0.5%
— 8-10% ROE is based on average expected risk-free rates through the business cycle. Based on the risk-free rate of 0.5% the ROE target in the very short term is 4.5-6.5%
Return on equity 8-10% 3.7% — The COVID-19 pandemic had a material adverse effect on the Bank’s earnings in 2020 and therefore the ROE target will not be met this year. The Bank will strive to get back on track to reach its ROE targets from 2021 onwards
Cost / Income ratio¹ <55% ✓ 54.3% — The Bank continues to invest in IT infrastructure and process efficiency to improve the C/I ratio in the medium to long term
Tier 1 capital ratio >13.2-14.7% ✓ 20.1% — Based on a management buffer of 50-200bp, the CET1 target range is currently 13.2-14.7%
— Long term CET1 target is >16%. In line with the target range, the Bank expects to maintain a CET1 ratio of over 16% in the medium to long term
— The Bank is substantially over capitalized with regard to the current regulatory requirement, which is a favourable position to tie in in light of the economic uncertainties relating to COVID-19
Total capital ratio >17.5-19.0% ✓ 23.0% — Based on the regulatory capital requirement with a management buffer of 50-200 bp
— Current capital requirement is 17.0% including recent suspension of the countercyclical capital buffer in March 2020
Dividend payout ratio 40-50% ✓ 50% — The Board of Directors proposes that ISK 3.4bn will be paid in dividends to shareholders, which is 50% of profits in 2020 and is in line with the Bank’s policy of paying dividends of 40-50% of the profit of the year
— The Board may convene a special shareholders’ meeting later in the year to propose payment of additional dividends if the Bank’s accumulated capital reserves are considered to exceed its long-term capital requirements
  1. Calculated as (Administrative expenses + Contribution to the Depositors' and Investors' Guarantee Fund – One off items) / (Total operating income – one-off items)

Íslandsbanki Factbook 2020


Íslandsbanki S&P credit ratings

Rating lowered in April 2020

BBB/A-2 Stable Outlook

Press Release 24 April 2020

In late April 2020 S&P lowered Íslandsbanki's rating to BBB/A-2 with a stable outlook from previous BBB+/A-2 with a negative outlook

In its report, S&P expects Íslandsbanki to enter this crisis on a more solid foothold than the 2008 financial crisis. The 'BBB' rating level and stable outlook factor in the solid market position of the bank in Iceland, which has a relatively advanced digitalised banking platform. In S&P's view, the bank is well ahead of many other European banks in its preparation for technological disruption. S&P also notes the Bank's funding and liquidity metrics are adequate for the Bank's risk profile, with comfortable liquidity ratios and liquid assets covering more than 3x the average short-term funding in 2019. Moreover, S&P states that the wholesale funding needs are limited in 2020, which coupled with the additional central bank liquidity facilities announced recently by the Icelandic Central Bank, eases pressure on liquidity needs

S&P's rationale for the change is mostly derived from its view that economic activity will reduce in Iceland and Europe in 2020 and thus could impair Íslandsbanki's asset quality, increase credit losses, reduce business and revenue generation, and potentially erode its capital. S&P's view is that Iceland's operating environment will remain challenging, affected by the 2020 economic recession, declining interest rates, stiff competition from pension funds in mortgage lending and thus contributing to the declining profitability of the Bank

Íslandsbanki S&P
Long-term BBB
Short-term A-2
Outlook Stable
Affirmed (date) April 20
Icelandic sovereign S&P
--- ---
Long-term A
Short-term A-1
Outlook Stable
Affirmed (date) November 20

Íslandsbanki Factbook 2020


Disclaimer

All information contained in this document should be regarded as preliminary and based on company data available. Due care and attention has been used in the preparation of forecast information. However, actual results may vary from their forecasts, and any variation may be materially positive or negative. Forecasts, by their very nature, are subject to uncertainty and contingencies, many of which are outside the control of Íslandsbanki.

Íslandsbanki cannot guarantee that the information contained herein is without fault or entirely accurate. The information in this material is based on sources that Íslandsbanki believes to be reliable. Íslandsbanki can however not guarantee that all information is correct. Furthermore, information and opinions may change without notice. Íslandsbanki is under no obligation to make amendments or changes to this publication if errors are found or opinions or information change. Íslandsbanki accepts no responsibility for the accuracy of its sources.

Íslandsbanki and its management may make certain statements that constitute "forward-looking statements". These statements can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements often use words such as "anticipates," "targets," "expects," "estimates," "intends," "plans," "goals," "believes" and other similar expressions or future or conditional verbs such as "will," "should," "would" and "could."

The forward-looking statements represent Íslandsbanki's current expectations, plans or forecasts of its future results and revenues and beliefs held by the company at the time of publication. These statements are not guarantees of future results or performance and involve certain risks, uncertainties and assumptions that are difficult to predict and are often beyond Íslandsbanki's control. Actual outcomes and results may differ materially from those expressed in, or implied by, any of these forward-looking statements.

Forward-looking statements speak only as of the date they are made, and Íslandsbanki undertakes no obligation to update any forward-looking statement to reflect the impact of circumstances or events that arise after the date the forward-looking statement was made.

Íslandsbanki does not assume any responsibility or liability for any reliance on any of the information contained herein. Íslandsbanki is the owner of all works of authorship including, but not limited to, all design, text, sound recordings, images and trademarks in this material unless otherwise explicitly stated. The use of Íslandsbanki's material, works or trademarks is forbidden without written consent except were otherwise expressly stated. Furthermore, it is prohibited to publish material made or gathered by Íslandsbanki without written consent.

Íslandsbanki Factbook 2020
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