Strategic Shareholder Climate and Risk Financial Financial Barclays PLC 304 report information sustainability report Governance review review statements Annual Report 2022 Risk performance - Credit risk (continued) Expected Credit Losses Loans and advances at amortised cost by stage The table below presents a stage allocation and business segment analysis of loans and advances at amortised cost by gross exposure, impairment allowance, impairment charge and coverage ratio as at 31 December 2022. Also included are stage allocation of off- balance sheet loan commitments and financial guarantee contracts by gross exposure, impairment allowance and coverage as at 31 December 2022. Impairment allowance under IFRS 9 considers both the drawn and the undrawn counterparty exposure. For retail portfolios, the total impairment allowance is allocated to gross loans and advances to the extent allowance does not exceed the drawn exposure and any excess is reported on the liabilities side of the balance sheet as a provision. For wholesale portfolios, impairment allowance on undrawn exposure is reported on the liability side of the balance sheet as a provision. Loans and advances at amortised cost by stage (audited) Gross exposure Impairment allowance Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Net exposure As at 31 December 2022 £m £m £m £m £m £m £m £m £m Barclays UK 160,424 24,837 2,711 187,972 232 718 485 1,435 186,537 Barclays International 33,735 4,399 1,793 39,927 392 1,200 949 2,541 37,386 Head Office 3,644 252 661 4,557 3 24 359 386 4,171 Total Barclays Group retail 197,803 29,488 5,165 232,456 627 1,942 1,793 4,362 228,094 Barclays UK 34,858 2,954 805 38,617 129 109 96 334 38,283 Barclays International 117,692 14,298 1,098 133,088 301 265 312 878 132,210 Head Office 192 — 18 210 — — 18 18 192 a Total Barclays Group wholesale 152,742 17,252 1,921 171,915 430 374 426 1,230 170,685 Total loans and advances at amortised cost 350,545 46,740 7,086 404,371 1,057 2,316 2,219 5,592 398,779 Off-balance sheet loan commitments and financial b guarantee contracts 372,945 30,694 1,180 404,819 245 315 23 583 404,236 c Total 723,490 77,434 8,266 809,190 1,302 2,631 2,242 6,175 803,015 Loan impairment charge and loan loss rate Loan impairment Coverage ratio charge/ Loan loss Stage 1 Stage 2 Stage 3 Total (release) rate As at 31 December 2022 % % % % £m bps Barclays UK 0.1 2.9 17.9 0.8 169 9 Barclays International 1.2 27.3 52.9 6.4 763 191 Head Office 0.1 9.5 54.3 8.5 — Total Barclays Group retail 0.3 6.6 34.7 1.9 932 40 Barclays UK 0.4 3.7 11.9 0.9 106 27 Barclays International 0.3 1.9 28.4 0.7 127 10 Head Office — — 100 8.6 — a Total Barclays Group wholesale 0.3 2.2 22.2 0.7 233 14 Total loans and advances at amortised cost 0.3 5.0 31.3 1.4 1,165 29 Off-balance sheet loan commitments and financial b guarantee contracts 0.1 1.0 1.9 0.1 18 Other financial assets subject to c 37 impairment d Total 0.2 3.4 27.1 0.8 1,220 Notes a Includes Wealth and Private Banking exposures measured on an individual customer exposure basis, and excludes Business Banking exposures, including lending under the government backed Bounce Back Loan Scheme (BBLS) of £6.6bn that are managed on a collective basis and reported within BUK Retail. The net impact is a difference in total exposure of £3.8bn of balances reported as wholesale loans in the Loans and advances at amortised cost by product disclosure. b Excludes loan commitments and financial guarantees of £14.9bn carried at fair value. c Other financial assets subject to impairment not included in the table above include cash collateral and settlement balances, financial assets at fair value through other comprehensive income and other assets. These have a total gross exposure of £180.1bn and impairment allowance of £163m. This comprises £10m ECL on £178.4bn Stage 1 assets, £9m on £1.5bn Stage 2 fair value through other comprehensive income assets, other assets, cash collateral and settlement assets and £144m on £149m Stage 3 other assets. d The loan loss rate is 30bps after applying the total impairment charge of £1,220m