* The information will be published depending on its availability at the National Commission of Financial Market. The information is available on a quarterly basis.
** GDP forecasted by the Ministry of Economy has been used.
*** The sum of the aggregated amount of credit exposures to clients or a group of connected clients, which is by size the first ten credit exposures, after taking into account the effect of reducing credit risk in accordance with Chapters VI-IX of the Large Exposures Regulation No. 109 of April 5, 2019 shall not exceed 30% of the total loan portfolio of a bank after reducing the allowances for losses on loans and conditional commitments issued to ten persons, including groups of connected clients, which are the first in size loan exposures reducing provisions for losses on relevant conditional commitments. If the same debtor is included in several groups of connected clients, when calculating this indicator, the exposure for that person will be included only once within the group that includes the highest exposure for the bank.
**** For December 2013 - October 2014, indicators no. 4.7 and 4.8 included funds due to international organizations. Starting with November 2014 these funds were excluded from the calculation formula.
¹ Calculated amount but unreserved of the allowances for impairment losses on assets and conditional commitments represents the difference between the allowances calculated for losses on assets and conditional commitments and allowances for impairment/provisions losses on assets and conditional commitments (according IFRS) and influences on the size of Tier I capital (see Instruction on preparation and presentation of reports by banks for prudential purposes, Official Monitor no. 216-221 of 09.12.2011, art. 2008).
2 Level of impairment of capital represents the difference between the calculated amount of allowances for losses on assets and conditional commitments and the balance of non-performing assets and commitments divided by Tier I capital and multiplied by 100.
3 Funds due from banks, excluding National Bank of Moldova (principal amount) represent the funds registered into “Nostro” accounts in banks, funds placed overnight, pledged placements with banks, term placements with banks, and credits granted to banks.
4 Funds due from foreign banks (principal amount) represent the funds registered into “Nostro” accounts in foreign banks, funds placed overnight, pledged placements with banks, term placements with foreign banks, term placements with foreign banks, and credits granted to foreign banks.
5 Balance of net non-performing credits debt/TRC represents the difference between the balance of non-performing credits debt subject to classification in accordance with the Regulation on assets and conditional commitments classification and the amount of allowances calculated for losses on nonperforming credits divided by TRC and multiplied by 100.
6 Balance of net non-performing assets/TRC represents the difference between the balance of non-performing assets subject to classification in accordance with the Regulation on assets and conditional commitments classification and the amount of allowances calculated for losses on nonperforming assets divided by TRC and multiplied by 100.
7 Monthly average value of interest-bearing assets/ Monthly average value of assets represents: monthly average value of interest-bearing assets, which is the principal amount of all assets of the bank (not taking into account interest rates, value adjustments and allowances for impairment losses (loss of value) on those assets) that generate interest-related income, reflected in bank’s balance sheet for the reporting month divided by the number of calendar days in the reporting month divided by the monthly average value of assets, which is calculated as the sum of the daily balances of bank assets (not taking into account value adjustments and allowances for impairment losses (loss of value) on those assets) divided by the number of calendar days in the reporting month and multiplied by 100.
8 Return on assets (ROA) represents the profit for the year obtained during the reporting period (Net income) divided by the number of months reported (N) multiplied by 12, divided by average assets for the period (Average assets) and multiplied by 100 (ROA= ((Net income/Nx12)/Average assets)x100)). Average of assets for the reporting period is calculated by summing up the assets for each reporting month and dividing this sum by the number of months reported.
9 Return on equity (ROE) represents the profit for the year obtained during the reporting period (Net income) divided by the number of months reported (N) multiplied by 12, divided by average stockholder's equity for the reporting period (Stockholder's equity) and multiplied by 100 (ROE = ((Net income/Nx12)/Stockholder's equity)x100)).
10 Non-interest related expenditure / Total income represents non-interest related expenditure obtained during the reporting period divided by total income obtained during the reporting period and multiplied by 100.
11 Interest-related income/Monthly average interest-bearing assets represents the interest-related income obtained for the reporting period (Interest-related income) divided by the number of months reported (N) multiplied by 12, divided by the average interest-bearing assets for the reporting period and multiplied by 100 ((Interest-related income/Nx12)/Average interest-bearing assets)x100). Average interest-bearing assets for the reporting period is calculated by summing up the monthly average interest-bearing assets for each reporting month and dividing this this sum by the number of months reported.
12 Net interest margin (NIM) represents net interest-related income (interest-related income minus interest-related expenditure) obtained for the reporting period (Net interest-related income) divided by the number of months reported (N) multiplied by 12, divided by the average interest-bearing assets for the reporting period (Average interest-bearing assets) and multiplied by 100 (NIM =(Net interest-related income/Nx12)/Average interest-bearing assets)x100)).
13 Efficiency ratio (ER) represents: net interest-related income (Net interest-related income) plus non-interest related income (Non-interest related income) divided by non-interest related expenditure (Non-interest related expenditure). (ER=(Net interest-related income+Non-interest related income)/Non-interest related expenditure)).
14 Long-term liquidity ratio (I), Current liquidity ratio (II) and Liquidity on maturity bands (III) are calculated in accordance with the Regulation on bank’s liquidity of 8 August 1997, including further amendments and completions.
15 Funds due to banks, excluding those from the National Bank of Moldova (principal amount), represent the funds of correspondent banks into “Loro” accounts and allowed overdrafts into “Nostro” accounts with banks, overnight deposits placed by banks, pledged deposits of banks, term deposits accepted from banks and borrowings obtained from banks.
16 Funds due to foreign banks (principal amount), represent the funds of correspondent banks into “Loro” accounts and allowed overdrafts into “Nostro” accounts with foreign banks, overnight deposits placed by foreign banks, pledged deposits of foreign banks, term deposits accepted from foreign banks and borrowings obtained from foreign banks.
17 Share of balance sheet assets in foreign currency and foreign currency-linked assets in total assets represents balance sheet assets in foreign currency plus total amount of foreign currency-linked assets divided by total assets and multiplied by 100.
18 Share of balance sheet liabilities in foreign currency and foreign currency-linked liabilities in total assets represents balance sheet liabilities in foreign currency plus total amount of foreign currency-linked liabilities divided by total assets and multiplied by 100.
19 Total number of bank’s employees represents the number of persons employed under an individual employment contract as of the last day of the reporting period, except for individual employment contracts suspended by the agreement of the parties, and those suspended at the initiative of one party. The suspension of these contracts means the suspension of work provision by the employee and the payment of his right (salary, bonuses, other payments) by the employer.
Line 4.2 “Current liquidity (principle II)” was changed to „Liquidity Coverage Ratio (LCR) (%)” starting 31.01. 2022.