Policy with respect to forecasts: 

Both in the development of business strategy and in the financial planning process, Idea Bank is based on budget assumptions that may include: macroeconomic conditions, forecasts and estimates, the Bank's key strategic objectives for the next period (business assumptions), business projects, sales patterns, financing, etc.

These data are obtained on the basis of the information that the bank holds or analyzes internally, from public sources and, whenever necessary, purchased from reputable consultants specialized in providing such information. Budget hypotheses and their interpretation are not published.

The Bank has developed and applies a wide-ranging bank drafting and monitoring procedure that includes internal workflows and the responsibilities of each bank's organizational structure.

The individual and collective budget is approved by the General Meeting of Shareholders in accordance with the law.

Constantly, Idea Bank adjusts its activity according to the economic and legal realities in which it operates, so as to apply the opportunities on the market, to respond as well as the situations it faces, while preserving the organic character, prudent and sustainable development.

Dividend Policy:

In accordance with the provisions of Law no. 31/1990 on companies and those of the Articles of Incorporation of the Bank, the Ordinary General Meeting of Shareholders is the one which, on the basis of the reports submitted by the Board of Directors and the financial auditor, decides the potential distribution of dividends, in cases where this distribution is permitted by law.

For the next 12 months, a possible distribution of dividends is not foreseeable given the Bank's current commitments, such as the European Investment Fund's EREM Cooperative Banks & Smaller Institutions (CBSI) program and the fact that the bank gradually recovers a loss historical data generated before 2015.