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Banca Transilvania H1 2026 Financial Results 24 August 2026
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The information contained in the present document has not been independently verified and no representation or warranty expressed or implied is made as to, and no reliance should be placed on the fairness, accuracy, completeness or correctness of this information or opinions contained herein. Banca Transilvania cautions readers that no forward-looking statement that may be contained in the present document is a guarantee of future performance and that actual results could differ materially from those contained in the forward-looking statements. Forward-looking statements speak only as of the date they are made, and Banca Transilvania undertakes no obligation to update publicly any of them in light of new information or future events. None of Banca Transilvania or any of its affiliates, advisors or representatives shall have any liability for any loss howsoever arising from any use of this document or its content or otherwise arising in connection with this document. The present document does not constitute a public offer under any applicable legislation or an offer to sell or solicitation of any offer to buy any securities or financial instruments or any advice or recommendation with respect to such securities or other financial instruments. 2 DISCLAIMER H1 2026 Financial Results | 24 August 2026
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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0 2 4 6 8 10 12 14 16 Jul-23 Sep-23 Nov-23 Jan-24 Mar-24 May-24 Jul-24 Sep-24 Nov-24 Jan-25 Mar-25 May-25 Jul-25 Sep-25 Nov-25 Jan-26 Mar-26 May-26 Jul-26 • 2nd largest economy in CEE • GDP per capita convergence is 78% of EU average in 2025 • 2025 Nominal GDP EUR 380 BN vs. 2015 Nominal GDP EUR 160 BN • In Q2 2026, Romania’s real GDP decreased by 0.4% YoY in the unadjusted series and by 2.0% in the seasonally adjusted series 4 Consumer prices, HICP (%, YoY) DECLINING INFLATION OUTLOOK 8.2 ROEU Budget deficit (%GDP) SHARP DECREASE OF BUDGET DEFICIT NOMINAL GDP AND REAL GDP GROWTH • Budget deficit narrowed to 2% of GDP by June 2026, compared with 3.68% in June 2025 • The trade deficit decreased by 2% YoY in the first six months of 2026 • Current account deficit: EUR 14.2 BN in June 2026 (+4.8% YoY) • In Q2 2026, Romania’s financial intermediation ratio was 23% Sources: NBR, Romanian NSI, Eurostat 2.9 • Inflation (HICP) decreased to 8.2% YoY in July 2026 • The public debt/GDP increased to 60.1% at end of Q1 2026, but remains below the EU average of 82.9% • Non-residents’ direct investment: EUR 670MN in the first six months of 2026 • Personal Remittances EUR 1.96 BN in Q2 2026 (+11% YoY) FACTORS TO SUSTAIN OUTPERFORMANCE Budget deficit (% GDP – Annualised forecast) Budget deficit (% GDP – BT forecast) Budget deficit (% GDP) -7.7 -4.0 -6.0 -10 -9 -8 -7 -6 -5 -4 -3 -2 -1 0 2021 2022 2023 2024 2025 2026 -6 -4 -2 0 2 4 6 8 10 0 50000 100000 150000 200000 250000 300000 350000 400000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026f 2027f ROMANIAN ECONOMY: MACRO HEADWINDS, BUT LONG-TERM CONVERGENCE DRIVERS REMAIN INTACT H1 2026 Financial Results | 24 August 2026 Real GDP growth (year/year) Forecast (average EC, IMF, World Bank ) Nominal GDP (Mil. EUR, current prices) Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 Mar-23 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 Mar-23 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 %YoY (2.0) 0.0 2.0 4.0 6.0 8.0 10.0 12.0 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 %YoY (4.0) (2.0) 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 % YoY (5.0) 0.0 5.0 10.0 15.0 20.0 25.0 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 % YoY LIQUIDITY REMAINS STRONG Corporate deposits (%, YoY) STRONG ASSET QUALITY & ROBUST CAPITAL 5 POSITIVE LENDING GROWTH Corporate loans (%, YoY) Corporate loans increased by 6.7% YTD in June 2026. 7.7 4.1 Household loans (%, YoY) Household loans increased by 3.7% YTD in June 2026. 7.2 2.9 ROEU Corporate deposits decreased by 2.6% YTD in June 2026. 7.6 Household deposits (%, YoY) Household deposits increased by 2.4% YTD in June 2026. 8.0 2.7 NPL ratio % (EBA Risk dashboard as of Q1 2026) HU CZ ROPL The non-performing loan (NPL) ratio increased to 3.2% as of March 2026. TIER 1 ratio (%) Capital adequacy ratio (Tier 1 ratio) remains higher (21.45%) than the EU average (17.51%) ROEU 21.45 17.51 ROEU 5.7 Sources: NBR, ECB, Bloomberg, EBA Risk Dashboard 3.6 2.5 0.9 BANKING SECTOR–WELL CAPITALISED DESPITE SLOWER MACRO MOMENTUM H1 2026 Financial Results | 24 August 2026 3.2 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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BT OUTLOOK 2026 Real GDP (%, YoY) 0.20% Inflation (CPI) (%, EOP, YoY) 6.40% Unemployment Rate (%) 6.30% Monetary Policy Rate (%) 6.50% Budget Deficit (% of GDP) 6.00% Public Debt (% of GDP) 61.80% EUR/RON (EOP) 5.27 • Spring 2026 – growth forecast was revised due to additional external shocks, political uncertainty, currency depreciation, high inflation and renewed pressure on market confidence • Consumption remains weak, while investment supports growth potential SOVEREIGN RATINGS PRESENT LAST UPDATE Fitch BBB- | Negative August 2026 S&P Global BBB- | Negative May 2026 Moody’s Baa3 | Negative August 2026 • Investment-grade ratings affirmed for Romania by Fitch and Moody’s • Key concerns: political sustainability of fiscal consolidation beyond 2026, political stability, RRF reforms (public wage reforms), drafting of a credible 2027 budget OPPORTUNITIES OECD accession 24/25 closed chapters RRF Funds ~EUR 7.3 BN SAFE Programme ~EUR 16 BN EU Cohesion Mechanism ~EUR 32 BN • RRF: 4th tranche allocated in June 2026 (EUR 2.25 BN net payment) => 61% absorption rate (EU average 58%); 5th was submitted in August 2026 (EUR 2.84 BN payment) => once paid, the absorption rate would reach 78% • EU Cohesion Funds: EUR 10.7 BN total amount received => 34.63% absorption rate as of July 2026 6 LOOKING FORWARD–FISCAL CONSOLIDATION PRESERVES INVESTMENT- GRADE RATING H1 2026 Financial Results | 24 August 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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8 PROFITABILITY H1 2026 ∆ H1 2026 Net interest income RON | MN 3,341.0 4.6% 4,162.5 Net fee and commission income RON | MN 775.2 13.5% 936.4 Operating expenses RON | MN (2,344.8) 12.9% (2,877.4) Pre-provision operating profit RON | MN 2,912.9 18.4% 3,511.7 Net profit RON | MN 2,144.0 20.7% 2,497.3 EPS RON Cost of risk, net (%) NIM (%) ROE (%) Cost-to-income ratio (%)* BS HIGHLIGHTS Jun-26 ∆ Jun-26 H1 2025 H1 2025 ∆ 3,194.1 3,914.1 6.3% 683.1 793.7 18.0% (2,076.6) (2,642.5) 8.9% 2,460.7 2,809.2 25.0% 1,776.4 1,970.3 26.8% 0.83% 0.89% 3.45% 3.95% 25.02% 23.48% 45.26% 47.98% Dec-25 Dec-25 ∆ Total assets RON | MN 217,803 210,398 3.5% 233,324 224,414 4.0% Gross loans RON | MN 113,664 105,631 7.6% 122,802 113,344 8.3% Deposits from customers RON | MN 172,394 168,862 2.1% 179,279 175,250 2.3% Gross loans-to-deposits ratio 62.55% 64.68% NPL ratio (EBA) 2.40% CAPITAL** Jun-26 Dec-25 Jun-26 Dec-25 Tier 1 ratio 21.55% 20.86% CAR - Total capital ratio 23.56% 22.79% 1.56151.9389 24.2% 0.63% -0.20 pp 0.86% -0.03 pp 3.41% -0.04 pp 21.98% -3.05 pp 22.04% -1.44 pp 44.60% -0.66 pp 65.93% 3.38 pp 45.01% -2.97 pp 68.50% 3.82 pp 3.88% -0.07 pp INDIVIDUAL CONSOLIDATED 2.41% 0.01 pp 20.28% -1.27 pp 19.53% -1.32 pp 21.96% -1.60 pp 21.16% -1.63 pp CET 1 ratio 17.69% 18.62% -0.93 pp 17.26% 18.29% -1.03 pp *C/I without turnover tax 38.28% (BT) and 39.76% (Group) ** H1 2026 Interim profit included Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital ∆ ∆ H1 2026 Financial Results | 24 August 2026 H1 2026 RESULTS: RESILIENT PERFORMANCE AND CAPITAL STRENGTH
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529 660 3,914 4,162 794 936 683 775 451 473 107 334 NII NFCI Other income NTI Net gain/(loss) from fin. assets H1 2026 H1 2025 NFCI 2.76% 1.75% 2021 2.97% 3.46% 2.50% 6.75% 2022 3.17% 3.59% 4.50% 7.00% 2023 3.43% 6.50% 2024 3.50% 3.91% 3.92% 2.15% 6.50% 2025 3.41% 3.15% 3.88% 2.40% 6.50% H1 2026 2.54% RON | MN NIM BT NBR Policy Rate ECB Refi. Rate (as at 17 Jun-2026) 63.5% 6.4% 6.3% 9.0% 14.7% BT INDIVIDUAL 9 NTINII Net gain/(loss) from fin. assets BT GROUP NFCI NTI 65.2% 6.3% 3.5% 10.3% 14.7% NIM Group BT GROUP 3,194 3,341 4.6% 13.5% 4.9% 212.4% 6.3% 18.0% 24.8% 96 225 134.4% Other income 102 334 227.6% Other income 119 405 240.7% NII Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 CORE REVENUES EXPANDED, WHILE NON-RISK INCOME REMAINED STRONG Net gain/(loss) from fin. assets
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48.3% 47.5% 45.4% 48.3% 46.7% 45.0% 280 283 1,098 1,176 7.1% 231 230 163 332747 939 25.6% **C/I without turnover tax (BT) Total Assets/Active employees | RON MN (BT Individual) Active employees (BT Individual) Personnel D&A Other OPEX* 48.1% 2021 49.7% 2022 45.6% 2023 45.4% 2024 44.4% 2025 44.6% H1 2026 38.28% 8,651 9,109 9,547 9,744 10,180 10,364 2021 2022 2023 2024 2025 Jun-26 1.8% 14.5 14.7 16.9 18.9 20.7 21.0 +45.4% COST-TO-INCOME RATIO (%) 10 BT INDIVIDUAL ** BT GROUP 1,357 1,463 7.8% Personnel D&A 0.9% Other OPEX* 12.6% *Without the turnover tax: other OPEX +3.9% (BT) and -5.1% (Group). Turnover tax C/I Ratio BT Group C/I Ratio BT Individual H1 2026 H1 2025 166 336 1,005 1,132 TOTAL ASSETS PER ACTIVE EMPLOYEE Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital 19.8% RON | MN IMPROVED EFFICIENCY DESPITE TURNOVER TAX H1 2026 Financial Results | 24 August 2026 -0.5%
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LOANS TO HOUSEHOLDS Jun-26 Dec-25 RON BN Consumer Housing Other Jun-26 Consumer Housing Other RON FCY 94% 6% 25.2 19.4 0.05 43.0 24.9 17.9 0.06 4.0% 11 BT INDIVIDUAL Fixed Floating 39% 23% Jun-26 Floating (Fixed Intr) 38% DEPOSITS FROM HOUSEHOLDS RON FCY 59% 41% Jun-26 Dec-25 Jun-26 110.9 RON BN Deposits Current accounts 62.7 48.3 1.6% Deposits Current accounts 64.5 48.1RON BN 112.7 RON BN 44.7 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital RETAIL BANKING: LOAN GROWTH ABOVE MARKET AVERAGE H1 2026 Financial Results | 24 August 2026
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68.4 77.9 86.3 98.0 110.9 112.7 4.3 4.6 Jun- 25 Jun- 26 Active clients (MN) YoY No of cards (MN) YoY New loans (RON BN) YoY 7.7 8.6 Jun- 25 Jun- 26 7.1 6.7 H1 2025 H1 2026 26.9 28.9 31.4 33.9 43.0 44.7 2021 2022 2023 2024 2025 Jun-26 35 % 2021 2022 2023 2024 2025 Jun-26 Total gross profit Retail gross profit Total gross loans Retail gross loans CAGR 2021-2026 CAGR 2021-2026 5% 12% 39.3% 30.2% 11% 10% -5% Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 BT INDIVIDUAL RETAIL BANKING: GROWING CLIENT BASE AND RECORD ACTIVITY LEVELS LOANS (RON BN) DEPOSITS (RON BN)
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Jun-26 Dec-25 Jun-26 RON BN Large Co Corporate & SMEs RON BN Large Co Corporate & SMEs RON FCY 10.1% 62.7 26.7 36.0 69.0 29.3 39.7 13 BT INDIVIDUAL Jun-26 Fix Floating 10% 90% 43% 57% Dec-25 RON BN Jun-26 RON BN Jun-26 RON FCY 57.9 79% 21% 59.7 3.1% Corporate & SMEs 46.3 Large Co 11.6 Large Co 13.8 46.0 Corporate & SMEs Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital COMPANIES: STRONG MOMENTUM, KEY DRIVER FOR LOAN GROWTH H1 2026 Financial Results | 24 August 2026 LOANS TO COMPANIES DEPOSITS FROM COMPANIES
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0.5 0.6 Jun- 25 Jun- 26 Active clients (MN) Loan composition (BN RON) New loans* (BN RON) 17.6 11.7 Jun-26 4.2 1.7 H1 2026 14.0 17.6 20.0 22.9 26.7 29.3 28.3 30.7 39.0 43.4 46.3 46.0 Total gross profit Corporate & SME gross profit Total gross loans Corporate & SME gross loans 10% 12% 25.8% 24.8% 18% Short-term Long-term *BT without OTP Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital CORPORATE & SME: GAINED SCALE, BALANCED LOAN MIX H1 2026 Financial Results | 24 August 2026 LOANS (RON BN) DEPOSITS (RON BN) 16% CAGR 2021-2026 2021 2022 2023 2024 2025 Jun-26 CAGR 2021-2026 10% 2021 2022 2023 2024 2025 Jun-26YoY YoY YoY BT INDIVIDUAL
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10.9 28.8 Jun- 26 Loans composition (RON BN) Factoring volumes (RON BN) Structured Finance (RON BN) 14.9 21.0 24.5 29.4 36.0 39.7 5.9 7.9 9.2 9.3 11.6 13.8 Total gross profit Large Co gross profit Total gross loans Large Co gross loans 5% 7% 34.9% 18.0% 24% Short-term loans Long-term loans Reverse Factoring Factoring Syndications Project Finance 0.7 3.2 Jun- 26 6.1 5.1 Jun- 26 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital BT INDIVIDUAL LARGE CORPORATE: STRONG DEMAND TO PURSUE INVESTMENTS H1 2026 Financial Results | 24 August 2026 LOANS (RON BN) DEPOSITS (RON BN) 22% 18% CAGR 2021-2026 CAGR 2021-2026 2021 2022 2023 2024 2025 Jun-26 2021 2022 2023 2024 2025 Jun-26YoY YoY YoY
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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88.39% 84.87% 88.83% 91.52% 91.08% 92.33%11.61% 15.13% 11.17% 8.48% 8.92% 7.67% 12.58 14.95 18.81 22.57 21.20 23.68 18.37% 18.29% 19.02% 20.86% 18.37% 19.53% 18.29% 15.95% 17.26% 20.78% 21.55% 21.41% 22.79% 20.16% 21.16% 2022 2023 2024 2025 Mar-26 Jun-26 BT GROUP ROBUST GROUP CAPITAL RATIOS EVOLUTION 17 *TSCR includes Min CAR and additional requirements as regulated by NBR **OCR includes TSCR and buffers * * *H1 2026 interim profit included 8.00 21.16 4.00 6.00 3.16 8.00% 12.00% 18.00% 21.16% Min CAR TSCR* OCR** CAR NBR * * * CAR NBR 12.75% Min CET 1 17.26% CET 1 45.8 CET 1 Capital instruments % 7.7 Tier 2 Capital % -4.4 Deductions & Adjustments to CET 1 %40.2 Retained earnings & reserves % RON BN 23.68 10.7 Additional Tier 1 Capital % RON | BN 17% 6% 2022 79% 18% 3% 2023 77% 19% 4% 2024 78% 16% 6% 15% 5% 2025 Mar-26 81% 14% 5% 80% Jun-26 60.6 69.4 87.9 99.0 105.2 111.9 77% RWA CR RWA OP RWA MR RWA CVA Total RWA (RON bn) 43% 41% 42% 44% 46% 48% RWA density Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 DEVELOPMENT OF CAPITAL RATIOS ROBUST GROUP CAPITAL RATIOS EVOLUTION JUN-26 | % OWN FUNDS STRUCTURE JUN-26 | % CET 1, TIER 1 & CAR RATIO RWA & RWA DENSITY RON | BN Tier 2 CET 1 Ratio Tier 1CAR Total Own Funds (RON bn)
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87.56% 83.41% 87.85% 91.49% 91.04% 92.38%12.44% 16.59% 12.15% 8.51% 8.97% 7.62% 11.69 16.29 20.44 19.08 21.53 18.92% 21.55% 18.80% 20.28% 18.32% 20.83% 18.62% 16.05% 17.69% 21.61% 21.97% 23.69% 23.56% 20.65% 21.96% 2022 2023 2024 2025 Mar-26 Jun-26 18 BT INDIVIDUAL *TSCR includes Min CAR and additional requirements as regulated by NBR **OCR includes TSCR and buffers * * * H1 2026 interim profit included 8.00 21.96 4.15 6.00 3.85 8.0% 12.15% 18.15% 21.96% Min CAR TSCR* OCR** CAR NBR * * * CAR NBR 12.83% Min CET 1 17.69% CET 1 50.4 CET 1 Capital instruments % 7.6 Tier 2 Capital % -3.1 Deductions & Adjustments to CET 1 %33.3 Retained earnings & reserves % RON BN 21.53 11.8 Additional Tier 1 Capital % 40% 38% 38% 41% 43% 45% 16% 6% 2022 79% 17% 4% 2023 77% 18% 5% 2024 78% 16% 6% 15% 5% 2025 Mar-26 81% 14% 5% 80% Jun-26 54.1 62.0 69.2 86.8 92.4 98.0 77% Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital CAPITAL ADEQUACY: STRENGTHENED TO SUSTAIN FURTHER GROWTH DEVELOPMENT OF CAPITAL RATIOS JUN-26 | % OWN FUNDS STRUCTURE JUN-26 | % RON | BNCET 1, TIER 1 & CAR RATIO RWA & RWA DENSITY RON | BN RWA CR RWA OP RWA MR RWA CVA Total RWA (RON bn) RWA densityTier 1 Tier 2 CET 1 Ratio Tier 1CAR Total Own Funds (RON bn) H1 2026 Financial Results | 24 August 2026 13.62
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19 2024 2025 Q1 2026 Q2 2026 2024 2025 Q1 2026 Q2 2026 Pillar 1 CET 1 requirement 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% 4.50% Combined buffer requirement 5.50% 6.00% 6.00% 6.00% 5.50% 6.00% 6.00% 6.00% Capital conservation buffer (CCB) 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% Countercyclical capital buffer (CCyB) 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% O-SII buffer 2.00% 2.50% 2.50% 2.50% 2.00% 2.50% 2.50% 2.50% Systemic risk buffer (SyRB) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Pillar 2 CET 1 requirement (P2R) 2.07% 2.17% 2.33% 2.33% 2.15% 2.16% 2.25% 2.25% Total CET 1 requirement 12.07% 12.67% 12.83% 12.83% 12.15% 12.66% 12.75% 12.75% REPORTED CET 1 RATIO 20.83% 18.62% 16.05% 17.69% 19.02% 18.29% 15.95% 17.26% Pillar 1 Tier 1 requirement 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% 6.00% Pillar 2 Tier 1 requirement 2.76% 2.90% 3.11% 3.11% 2.87% 2.88% 3.00% 3.00% Total Tier 1 requirement 14.26% 14.90% 15.11% 15.11% 14.37% 14.88% 15.00% 15.00% REPORTED TIER 1 RATIO 20.83% 21.55% 18.80% 20.28% 19.02% 20.86% 18.37% 19.53% Pillar 1 Total capital requirement 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% 8.00% Pillar 2 Total capital requirement 3.68% 3.86% 4.15% 4.15% 3.83% 3.84% 4.00% 4.00% OCR 17.18% 17.86% 18.15% 18.15% 17.33% 17.84% 18.00% 18.00% REPORTED CAR 23.69% 23.56% 20.65% 21.96% 21.41% 22.79% 20.16% 21.16% INDIVIDUAL CONSOLIDATED CAPITAL BUFFERS: COMFORTABLY ABOVE REGULATORY REQUIREMENTS Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 Buffer to MDA restriction as of 30 June 2026: 381 bps (BT individual) and 316 bps (BT Group consolidated level). Available distributable items (ADI) as of 30 June 2026: EUR 733 MN.
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20 2022 2023 2024 2025 Mar-26 Jun-26 196% 204% 206% 179% 175% 185% 2.44% 2.65% 1.98% 2.37% 2.07% 2.48% 2.40% 2.69% 2.55% 2.83% 2.41% 2.92% 15% 3% 2022 83% 14% 3% 2023 84% 13% 3% 2024 83% 14% 3% 14% 3% 2025Mar -26 85% 11% 3% 82% Jun -26 67.5 75.9 86.2 105.6 107.7 113.7 82% 83% 15% 3% 2022 82% 15% 3% 2023 83% 14% 3% 2024 81% 15% 3% 16% 3% 2025 Mar -26 83% 13% 3% 80% Jun -26 72.5 80.4 102.0 113.3 115.9 122.8 81% POCI 2022 2% 15% 68% 17% 2023 2% 16% 69% 16% 2024 2% 16% 14% 70% 13% 2025 2% 66% 14% 70% 13% Mar -26 2% 21% 18% 70% 14% Jun -26 2% 2022 2% 15% 64% 22% 2023 2% 15% 64% 10% 2024 2% 15% 13% 68% 16% 2025 2% 65% 13% 69% 16% Mar -26 2% 26% 16% 68% 17% Jun -26 2% 0.76% 0.47% 2022 0.51% 0.35% 2023 0.69% 0.51% 2024 0.72% 0.59% 2025 0.82% 0.71% Mar-26 0.86% 0.63% Jun-26 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 COST OF RISK, %BT NPL EBA & NPL COVERAGE RATIO, % Romanian banking-system NPL ratio (May 2026) NPL Coverage RatioNPL Ratio ECL COVERAGE PER STAGE, %LOANS PER STAGES, BN RON ASSET QUALITY: RESILIENT UNDER EVOLVING MACRO CONDITIONS CoR Group CoR Bank CONSOLIDATEDBT INDIVIDUAL CONSOLIDATEDBT INDIVIDUAL S1 S2 S3 S1 Coverage ratio S2 Coverage ratio S3 Coverage ratio POCI Coverage ratio
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21 Customer deposits(RON BN) BT GROUP 18.29% 17.26% 2.57% 2.27% 1.93% 1.62% 0.73% 0.80% 12.27% 12.12% 25.95% 25.95% 6.00% 6.00% 35.80% 31.95% 34.08% 31.95% MREL Capacity (Dec-25) Total Requirement (Dec-25) MREL Capacity (Jun-26) Total Requirement (Jun-26) 21 213 bps385 bps • Comfortable MREL buffers, maintaining significant headroom above internal thresholds. MREL levels as of June 2026: reflect interim H1 net profit included into own funds and the EUR 1 BN SNP issued in April 2026. • Total MREL requirement: 25.95% (net of CBR). • MREL subordination requirement: 22.45% (net of CBR). 61% 2022 58% 2023 61% 2024 65% 2025 66% Mar-26 68% Jun-26 120 138 168 175 176 179 767% 281% 2023 506% 514% 255% 2024 267% 793% 268% 257% 2025 586% 567% 209% 246% Mar-26 482% 455% 238% Jun-262022 747% 784% LCR Group LCR BT LCR RO Banking system (May 2026) 209% 220% 177% 2022 232% 239% 194% 2023 263% 270% 197% 2024 228% 235% 196% 2025 218% 227% 191% Mar-26 217% Jun-26 NSFR Group NSFR BT NSFR RO Banking system 211% *Data were not available at 30 June 2026. * Gross Loans / Deposits Ratio Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 STRONG LIQUIDITY AND MREL BUFFERS PROVIDE FUNDING FLEXIBILITY GROUP LIQUIDITY RATIOS EVOLUTION MREL CAPACITY VS REQUIREMENTS* RON | BN CONSOLIDATED BASIS MREL Requirement CET1CBR Tier 2 Eligible Instruments Other Sub. Liabilities AT1
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SUSTAINABILITY INITIATIVES DELIVERED MEASURABLE ENVIRONMENTAL AND SOCIAL IMPACT 23 14.6 LOW RISK Update: 8 May 2026 Exposure 39.2 · Medium Management 67.6 · Strong Regional Banks 39/563 · 8th percentile Industry (Banks) 105/926 · 12th percentile Rating evolution | lower score = lower risk 16.97 15.12 14.95 14.60 14.0 15.0 16.0 17.0 18.0 2022 2023 2024 2026 357 ATMs & recycling machines with audio guidance 40 branches are wheelchair- accessible 1 fully adapted flagship branch — Piața Amzei BT Pay. Accessibility is being rolled out across core journeys for customers with visual, hearing or motor impairments. Assisted service. Voci pentru Mâini sign- language interpretation, StepHear audio- beacon pilot, Visual IVR, in-app chat and email. Co-design. Measures are being developed in consultation with the Romanian Association for the Blind. Testing phase supports Law 232/2025 readiness. EUR 1.5 BN Equivalent sustainable bonds issued EUR 500 MN (2023) | EUR 700 MN (2024) RON 1.5 BN (2025) 40% GREEN 60% KEY IMPACT METRICS Source: Third Allocation & Impact Report (June 2026) Source: Sustainalytics (May 2026) SOCIAL Fully allocated proceeds as of YE 2025 SOCIAL IMPACT GREEN IMPACT 41,710 RON MN Gross output 17,109 RON MN GDP impact 15,413 RON MN GVA impact 138,400 Workers supported 474,446 tCO₂e/year Avoided CO₂ emissions 743 MW Installed capacity 119,558 MWh/year Energy recovered H1 2026 Financial Results | 24 August 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital ESG RISK RATING ACCESSIBILITY & INCLUSION SUSTAINABLE BONDS & IMPACT
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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24 % MOBILE/NFC PAYMENTS H1 2026 vs H1 2025 H1 2026 vs H1 2025 26 % VOLUME OF FUND TRANSFERS BT Pay: accelerating pension sales, driving 30% of total volumes in H1-26. SAVINGS ADOPTION 5K Round Up accounts – a habit of effortless, consistent saving. +66% growth in digitally opened savings accounts and deposits in H1-26 vs. H1-25. 25 BT CAPITAL PARTNERS 62% of new BT Pay investors embraced recurring investing, turning consistency into a habit for building wealth. Launched in Apr-2026, BT Pay authentication redefined investor onboarding. Seamless and secure experience adopted by 95% of new BTCP investors in just three months. BT PAY: DEEPENS CUSTOMER ENGAGEMENT ACROSS SAVINGS AND INVESTMENT PRODUCTS H1 2026 Financial Results | 24 August 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital BT ASSET MANAGEMENT INVESTMENTS BUILDING HABITS BT PENSII BT Broker joined the BT Pay ecosystem in Jun-26. NEWS
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600 K ENROLLED COMPANIES AS OF 30 JUNE 2026 O/W 86% TRANSACTIONALLY ACTIVE. ~85K COMPANIES ENROLLED IN H1 2026 61.1 MN NO. OF TRANSACTIONS AS OF 30 JUNE 2026 ROUTED THROUGH BT GO O/W 70% VIA MOBILE APP. ~30 MN TRANSACTIONS IN H1 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital 704 RON BN VOLUME OF TRANSACTIONS AS OF 30 JUNE 2026 ROUTED THROUGH BT GO OUT OF WHICH 52% VIA MOBILE APP. RON 357 BN IN H1 2026 188 K DEPOSITS OPENED AS OF 30 JUNE 2026 THROUGH BT GO. ~92K DEPOSITS OPENED IN H1 2026 OUT OF WHICH 72% VIA MOBILE APP 4.6 /5 APP RATING ACCORDING TO OUR SURVEY (>100K RESPONDENTS) EXCEPTIONAL CUSTOMER SATISFACTION 26 146 RON MN NEW FEATURE: ONLINE LENDING DIRECTLY FROM THE APP TOTAL AMOUNT GRANTED AS OF H1 2026 H1 2026 Financial Results | 24 August 2026 BT GO: THREE YEARS OF TRANSFORMING THE BANKING EXPERIENCE
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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28 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital INTEGRATED FINANCIAL GROUP: DIVERSIFICATION INCREASES RESILIENCE TOTAL ASSETS BT GROUP TOTAL NET PROFIT BT GROUP Dec-25 Jun-26 Jun-25 Jun-26 H1 2026 Financial Results | 24 August 2026 BT Leasing & insurance broker Microfinancing Consumer financing Moldova subsidiaries Asset Management Salt Bank 89.84% 89.22% 2.88% 3.00% 0.68% 0.73% 0.56% 0.54% 4.39% 4.65% 0.68% 0.79% 0.97% 1.07% BT Leasing & insurance broker Microfinancing Consumer financing Moldova subsidiaries Asset Management Salt Bank 80.66% 76.42% 14.53% 11.82% 4.14% 4.14% 3.05% 2.82% 2.87% 5.75% 1.69% 3.77% -6.57% -4.43% *Note: The “Other” category is not shown because it represents less than 1% of the total.
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BT DIRECT • Gross customer loans +2.3% YTD • Net profit +25% YoY • 9% total assets growth in H1 2026 • 7% net profit increase YoY • Volumes generated in partnerships with BT increased by 66% YoY. • 10 new document types added to BT MyLeasing, enhancing the digital customer experience BT MIC • >47,000 members • Net profit +30% YoY BT PENSII • 55,000 new clients for Pillar II (25% registered online through BT Pay) • >270,000 participants, AUM RON 1 BN in Pillar III VICTORIABANK • Net profit +40% YoY • Total assets +8% YTD BT BROKER • >35% new business growth • Net profit +36% YoY SALT BANK • Customer deposits +13% YTD • Net customer loans +76% YTD • EUR 20 MN through two new financing agreements signed with EFSE and GGF • An EUR 8 MN worth agreement with the Council of Europe Development Bank • Launched Business Growth, a new entrepreneur training anddevelopment programe in partnership with the EBRD • 24% total assets growth in H1 2026 • RON 2.3 BN portfolio of loans, +17% YTD 29 BT ROMÂNIA ETF - BTBETRETF • Tracks the performance of BET-TR index (Bucharest Exchange Trading Total Return) • More than RON 35 MN was traded on the first day, representing 65% of the trading volume on the BVB main market • >400 MN net assets • >12,000 investors INNO • Focused on the integration of the 11 investment funds into FDI Expert ICC • 69% of recoveries delivered through diversified collection channels • Recovery expertise gaining external traction, potential partnership with five financial institutions Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital BT SUBSIDIARIES: HIGHLIGHTS H1 2026 Financial Results | 24 August 2026 MICROINVEST BT LEASING BT ASSET MANAGEMENT • AUM over RON 12 BN, ~100% YoY • AUM increased 33% YTD vs. market increase 22% • >500,000 active investors base • ~40% market share from new investors
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AGENDA BT Financial Group 6 Digital 5 Appendix 7 Sustainability 4 Business Performance 2 Macroeconomic Landscape 1 Risk 3
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RON | MN H1 2026 Net interest income 3,341.0 H1 2025 YoY 3,194.1 4.6% Net fee and commission income 775.2 683.1 13.5% Net trading income 473.5 451.3 4.9% Other net income 667.9 208.9 219.8% OPERATING INCOME 5,257.6 4,537.3 15.9% Personnel expenses (1,176.1) (1,098.3) 7.1% D&A (229.9) (231.1) -0.5% Other operating expenses (938.8) (747.2) 25.6% OPERATING EXPENSES (2,344.8) (2,076.6) 12.9% PRE-PROVISION OPERATING PROFIT 2,912.9 2,460.7 18.4% COST OF RISK (354.0) (409.7) NET PROFIT BEFORE TAXATION 2,558.8 2,051.0 Income tax expense (414.8) (274.6) 51.1% NET PROFIT AFTER TAXATION 2,144.0 1,776.4 20.7% 24.8% 31 -13.6% Q2 2026 Q1 2026 Q4 2025 QoQ 1,672.6 1,668.3 1,709.4 0.3% 408.7 366.6 336.7 11.5% 242.7 230.8 211.6 5.2% 383.8 284.2 379.5 35.1% 2,707.8 2,549.8 2,637.3 6.2% (532.9) (643.1) (532.8) -17.1% (115.4) (114.5) (111.1) 0.7% (469.4) (469.4) (524.5) 0.0% (1,117.7) (1,227.1) (1,168.4) -8.9% 1,590.1 1,322.8 1,468.8 20.2% (153.4) (200.7) (73.2) -23.6% 1,436.7 1,122.1 1,395.6 28.0% (242.9) (171.9) (222.6) 41.3% 1,193.8 950.2 1,173.0 25.6% Q3 2025 1,727.7 368.5 231.2 283.6 2,611.0 (531.4) (111.1) (456.4) (1,098.9) 1,512.1 (139.3) 1,372.8 (226.9) 1,145.9 ANNEX 1: INCOME STATEMENT, IFRS INDIVIDUAL H1 2026 Financial Results | 24 August 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital *Note: Other income also includes net gain/(loss) from fin. assets
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Jun-26 Cash & cash equivalents 26,527.3 Dec-25 Jun-25 23,224.3 19,135.7 Placements with banks and public institutions 5,469.4 14,476.3 5,782.5 Loans to customers, net 107,405.5 99,691.1 95,981.8 T-bills & securities* 71,400.7 66,540.6 68,103.4 Fixed assets 2,391.2 2,241.5 1,995.7 Right-of-use assets 552.3 559.7 525.8 Investments in subsidiaries 1,613.7 1,373.5 1,184.5 Current tax assets 0.0 0.0 Deferred tax assets 158.2 188.2 323.0 Other financial assets 1,983.5 1,826.1 2,426.6 Other non-financial assets 301.5 276.9 266.1 TOTAL ASSETS 217,803.3 210,398.1 Deposits from banks 336.4 321.1 1,074.9 195,725.1 Deposits from customers 172,394.0 168,861.7 158,513.6 Loans from banks and FIs 16,491.5 14,604.3 13,226.9 Subordinated loan 2,536.9 2,466.3 2,455.4 Current tax liabilities 232.0 74.9 97.3 Deferred tax liabilities 0.0 0.0 Provisions for other risks and charges 632.5 639.5 597.0 Financial liabilities from leasing contracts 603.7 595.6 562.2 Other financial liabilities 3,231.2 2,347.9 3,577.4 Other non-financial liabilities 531.9 394.7 420.7 TOTAL LIABILITIES 196,990.1 190,306.1 180,525.4 SHAREHOLDERS’ EQUITY 20,813.2 20,092.0 15,199.8 TOTAL LIABILITIES AND EQUITY 217,803.3 210,398.1 195,725.1 32 ∆ YTD ∆ YoY 14.2% 38.6% -62.2% -5.4% 7.7% 11.9% 7.3% 4.8% 6.7% 19.8% -1.3% 5.0% 17.5% 36.2% 0.0 -15.9% -51.0% 8.6% -18.3% 8.9% 13.3% 3.5% 11.3% 4.8% -68.7% 2.1% 8.8% 12.9% 24.7% 2.9% 3.3% 209.6% 138.4% 0.0 -1.1% 5.9% 1.4% 7.4% 37.6% -9.7% 34.8% 26.5% 3.5% 9.1% 3.6% 36.9% 3.5% 11.3% * T-bills & Securities include hedging derivatives H1 2026 Financial Results | 24 August 2026 ANNEX 1: BALANCE SHEET, IFRS INDIVIDUAL RON | MN Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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33 Net interest income 4,162.5 3,914.1 6.3% Net fee and commission income 936.4 793.7 18.0% Net trading income 660.0 528.9 24.8% Other net income 630.2 215.0 193.2% OPERATING INCOME 6,389.1 5,451.7 17.2% Personnel expenses (1,463.0) (1,357.3) 7.8% D&A (282.8) (280.4) 0.9% Other operating expenses (1,131.7) (1,004.8) 12.6% OPERATING EXPENSES (2,877.4) (2,642.5) 8.9% PRE-PROVISION OPERATING PROFIT 3,511.7 2,809.2 25.0% COST OF RISK (522.0) (480.5) Bargain gain 0.0 0.0 NET PROFIT BEFORE TAXATION 2,989.7 2,328.7 28.4% Income tax expense (492.3) (358.4) 37.4% 8.6% 2,091.1 2,071.4 2,108.6 0.9% 496.8 439.7 402.4 13.0% 344.4 315.6 347.0 9.1% 374.2 255.9 335.9 46.2% 3,306.4 3,082.6 3,193.8 7.3% (675.8) (787.1) (690.3) -14.1% (142.4) (140.4) (143.9) 1.5% (573.1) (558.6) (636.6) 2.6% (1,391.3) (1,486.1) (1,470.8) -6.4% 1,915.1 1,596.5 1,723.1 20.0% (273.0) (249.0) (217.4) 9.6% 0.0 0.0 121.4 1,642.2 1,347.5 1,627.1 21.9% (285.9) (206.4) (233.7) 38.5% NET PROFIT AFTER TAXATION 2,497.3 1,970.3 26.8% 1,356.3 1,141.0 1,393.4 18.9% 2,042.8 426.8 351.6 193.8 3,015.0 (655.0) (134.1) (538.2) (1,327.4) 1,687.6 (133.8) 0.0 1,553.8 (256.8) 1,297.1 *Note: Other income also includes net gain/(loss) from fin. assets RON | MN ANNEX 2: INCOME STATEMENT, IFRS CONSOLIDATED H1 2026 Financial Results | 24 August 2026 H1 2026 H1 2025 YoY Q2 2026 Q1 2026 Q4 2025 QoQQ3 2025 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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34 Jun-26 Cash & cash equivalents 28,509.8 Dec-25 Jun-25 25,499.3 21,319.7 Placements with banks and public institutions 7,891.2 16,552.3 7,122.4 Loans to customers, net 115,651.5 106,709.9 100,738.4 T-bills & securities* 74,251.4 69,207.8 70,749.3 Fixed assets 3,503.6 3,136.7 2,816.4 Right-of-use assets 585.8 589.2 552.2 Investments in subsidiaries 29.2 28.9 28.9 Current tax assets 0.0 0.0 Deferred tax assets 182.7 223.5 339.7 Other financial assets 2,194.0 2,019.8 4,054.3 Other non-financial assets 524.9 446.2 434.8 TOTAL ASSETS 233,324.1 224,413.7 Deposits from banks 324.0 301.8 986.6 208,156.1 Deposits from customers 179,279.1 175,249.8 164,468.9 Loans from banks and FIs 19,408.7 17,122.8 14,036.1 Subordinated loan 2,715.6 2,643.3 2,580.7 Current tax liabilities 265.9 103.2 117.4 Deferred tax liabilities 0.0 0.0 Provisions for other risks and charges 811.1 837.1 665.6 Financial liabilities from leasing contracts 637.2 624.4 587.7 Other financial liabilities 4,824.9 3,758.2 6,233.2 Other non-financial liabilities 660.0 475.3 481.5 TOTAL LIABILITIES 208,926.3 201,115.9 190,157.6 SHAREHOLDERS’ EQUITY 23,428.5 22,410.1 17,176.8 Non-controlling interest 969.3 887.7 821.7 ∆ YTD ∆ YoY 11.8% 33.7% -52.3% 10.8% 8.4% 14.8% 7.3% 5.0% 11.7% 24.4% -0.6% 6.1% 1.3% 0.0 -18.3% -46.2% 8.6% -45.9% 17.6% 20.7% 4.0% 12.1% 7.3% -67.2% 2.3% 9.0% 13.3% 38.3% 2.7% 5.2% 157.7% 126.5% 0.0 -3.1% 21.9% 2.0% 8.4% 28.4% -22.6% 38.9% 37.1% 3.9% 9.9% 4.5% 36.4% 9.2% 18.0% TOTAL LIABILITIES AND EQUITY 233,324.1 224,413.7 208,156.1 4.0% 12.1% 1.0% *T-bills & Securities include hedging derivatives RON | MN H1 2026 Financial Results | 24 August 2026 ANNEX 2: BALANCE SHEET, IFRS CONSOLIDATED Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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35 0 100 200 300 400 500 600 0 10 20 30 40 50 60 Dec-15 Mar-16 Jun-16 Sep-16 Dec-16 Mar-17 Jun-17 Sep-17 Dec-17 Mar-18 Jun-18 Sep-18 Dec-18 Mar-19 Jun-19 Sep-19 Dec-19 Mar-20 Jun-20 Sep-20 Dec-20 Mar-21 Jun-21 Sep-21 Dec-21 Mar-22 Jun-22 Sep-22 Dec-22 Mar-23 Jun-23 Sep-23 Dec-23 Mar-24 Jun-24 Sep-24 Dec-24 Mar-25 Jun-25 Sep-25 Dec-25 Mar-26 Jun-26 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital ANNEX 3: TLV MARKET CAPITALISATION AND TRADING ACTIVITY EVOLUTION H1 2026 Financial Results | 24 August 2026 Market Capitalisation (RONbn, lhs) Traded value* (RONm, rhs) *Note: REGS and DEALS
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MOODY’S Foreign Currency Long-Term IDR BBB Short-Term IDR F3 Viability Rating bbb- Outlook on the Bank’s Long-Term Rating Negative Sovereign Risk Long-Term Foreign-Currency IDR BBB- Long-Term Local-Currency IDR BBB- Country Ceiling BBB+ Long- and Short-Term Counterparty Risk Ratings (CRRs) Baa1/P-2 Long- Term Deposit Ratings Short- Term Deposit Ratings Baa1 Baa2/P-2 Baseline Credit Assessment ba1 Adjusted Baseline Credit Assessment ba1 Counterparty Risk (CR) Assessments Baa2(cr)/P-2(cr) Long- and Short-Term Issuer Ratings Baa2/P-2 ESG Credit Impact Score CIS-2 ESG Issuer Profiles Scores E-3/S-3/G-2 Outlook on the Long-Term Issuer Ratings Stable FITCH RATINGS • On 11 August 2026, Moody's Ratings affirmed Banca Transilvania’s long- and short-term deposit ratings at Baa1/P-2 and long- and short-term issuer ratings at Baa2/P-2. The outlook on the long-term deposit ratings remains negative and on the long-term issuer ratings stable. • Banca Transilvania “ba1” individual Baseline Credit Assessment reflects the bank’s good capitalisation, strong and sustainable profitability, granular deposit-based funding and ample liquidity. • The stable outlook on the bank's long-term issuer ratings reflects the bank’s financial performance, and the expectation that its and profitability will remain resilient despite macroeconomic headwinds. • On 14 May 2026 Fitch Ratings affirmed Banca Transilvania’s long-term issuer rating at 'BBB' and the bank's viability rating at 'bbb-'. The outlook remained negative in the context of sovereign rating. • BT’s ratings reflect its strong and well-established domestic franchise, healthy buffers supported by strong internal generation capacity, stable funding profile, and the quality of assets, underpinned by conservative underwriting. • The BBB (Investment Grade) rating confirms a solid and well-established position in the Romanian banking system, as well as robust capital buffers supported by strong internal generation, a stable funding profile and reasonable asset quality, underpinned by conservative underwriting. 36 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital H1 2026 Financial Results | 24 August 2026 ANNEX 4: CREDIT RATINGS. REFLECT FRANCHISE STRENGTH, ROBUST CAPITAL AND AMPLE LIQUIDITY
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37 BT Banca Transilvania BT Group BT IFRS Consolidated NBR National Bank of Romania ECB European Central Bank NFCI Net Fees and Commission Income CAR Capital Adequacy Ratio RWA Risk Weighted Assets CET 1 Common Equity Tier 1 TSCR Total Supervisory Review and Evaluation Process Capital Requirement MREL Minimum Requirement for Own Funds and Eligible Liabilities OCR Overall Capital Requirement LCR Liquidity Coverage Ratio NSFR Net Stable Funding Ratio EBA European Banking Authority NPE Non-performing exposure POCI Purchased or originated credit-impaired financial assets ECL Expected credit loss IFC International Finance Corporation AIIB Asian Infrastructure Investment Bank TLV Stock Exchange Symbol for Banca Transilvania SFF Sustainable Finance Framework AUM Assets Under Management FX Foreign Exchange RWA CR Risk-weighted Assets for Credit Risk RWA OP Risk-weighted Assets for Operation Risk RWA MR Risk-weighted Assets for Market Risk RWA CVA Risk Weighted Assets Credit Valuation Adjustment STR Synthetic Securitisation COST OF RISK (CoR) Impairment or reversal of impairment, including recoveries, divided by total gross loans and advances to customers and finance lease receivable, annualised if necessary. Provisions for litigation risk were not included. NET INTEREST MARGIN (NIM) Net interest income for the period, less POCI adjustments, divided by average interest-bearing assets (cash and balances with central banks, placements with banks and public institutions, securities, gross loans and advances to customers and finance lease receivables), excluding any accrued interest, annualised if necessary. Average interest-earning assets are determined based on the beginning and end of the year balances on a consolidated basis and based on monthly balances on an individual basis. RETURN ON EQUITY (ROE) Net profit for the period divided by average total equity including non- controlling interest, annualised and compounded, where applicable. Average equity is determined based on the beginning and end of the year balances on a consolidated basis and based on monthly balances on an individual basis. LOANS TO DEPOSITS (L/D) Gross loans, including finance lease receivables (on a consolidated basis), to deposits COST TO INCOME RATIO (C/I RATIO) Operating expenses (personnel expenses, depreciation and amortization, other operating expenses) divided by operating income (net interest income, net fee and commission income, net trading income, deferred contribution to the Bank Deposit Guarantee Fund and to the Resolution Fund, other operating income, net gain/(loss) from financial assets measured at fair value through OCI and net gain/(loss) from financial assets which are required to be measured at FVTPL). NPL EBA (AQT-3.2) Determined based on EBA methodology and FINREP information (FIN 18) at the end of the period, on an individual basis. NPL COVERAGE RATIO Determined based on FINREP information (FIN 18) at the end of the period, as accumulated impairment divided by total loans and advances to customers, on an individual basis. DEFINITIONS AND ABBREVIATIONS H1 2026 Financial Results | 24 August 2026 Macroeconomic Landscape Business Performance Risk Sustainability BT Financial Group AppendixDigital
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THANK YOU +40 264 407 150 +40 264 301 128 investor.relations@btrl.ro Calea Dorobantilor, Nr. 30- 36, Cluj-Napoca, Romania