Prime Partners Holdings · Cost of risk of a bank: definition and how to read it
Conventions of the file cout-du-risque-s1-2026.csv
Full brief: https://primepartners.tn/cost-of-risk/
Method and definitions: https://primepartners.tn/method-and-publishing-principles/

Format: comma separator, decimal point, one row per bank, headers in English.
Reuse: credit «Prime Partners Holdings» with the link to the brief.

bank: Bank.
period: Accounting period: first half of 2026 (written «S1 2026»).
cout_du_risque_kdt: Cost of risk for H1 2026 (provisions and the result of value adjustments on loans, off-balance-sheet items and liabilities, line PR5/CH4), in thousands of dinars. Precision: whole number. Convention «Cost of risk»: provisions and the result of value adjustments on loans, off-balance-sheet items and liabilities (line PR5/CH4), as published. It is set against net banking income for the half-year, then against average customer loans (line AC3, average of 31/12/2025 and 30/06/2026), annualised by 2 as an indication.
pnb_kdt: NBI for H1 2026, as published, in thousands of dinars. Precision: whole number.
cout_du_risque_sur_pnb_pct: Cost of risk over net banking income for the half-year, in %. Precision: one decimal place. Convention «Cost of risk»: provisions and the result of value adjustments on loans, off-balance-sheet items and liabilities (line PR5/CH4), as published. It is set against net banking income for the half-year, then against average customer loans (line AC3, average of 31/12/2025 and 30/06/2026), annualised by 2 as an indication.
cout_du_risque_sur_encours_moyen_annualise_pct: Cost of risk over average customer loans (31/12/2025 and 30/06/2026), annualised (×2, indicative), in %. Precision: two decimal places. Convention «Cost of risk»: provisions and the result of value adjustments on loans, off-balance-sheet items and liabilities (line PR5/CH4), as published. It is set against net banking income for the half-year, then against average customer loans (line AC3, average of 31/12/2025 and 30/06/2026), annualised by 2 as an indication.