Note 37 - Other debt and liabilities
| Parent Bank | Group | |||
| 31 Dec 15 | 31 Dec 16 | Other debt and recognised liabilities (NOK million) | 31 Dec 16 | 31 Dec 15 |
| 6 | 3 | Creditors | 39 | 39 |
| 46 | 90 | Drawing debt | 90 | 46 |
| 61 | 0 | Debt from securities | 147 | 145 |
| - | 0 | Deferred tax | 33 | 21 |
| 420 | 266 | Payable tax | 319 | 459 |
| 13 | 8 | Capital tax | 8 | 13 |
| 25 | 26 | Pension liabilities | 26 | 31 |
| 78 | 118 | Provisions | 118 | 78 |
| 70 | 73 | Accruals | 367 | 303 |
| - | - | Equity instruments | 181 | 394 |
| 150 | 146 | Other | 203 | 204 |
| 868 | 731 | Total other debt and recognised liabilities | 1,531 | 1,734 |
| Guarantee commitments (agreed guarantee amounts) | ||||
| 969 | 796 | Payment guarantees | 796 | 969 |
| 1,219 | 1,202 | Performance guarantees | 1,202 | 1,219 |
| 4,004 | 3,249 | Loan guarantees | 3,249 | 4,004 |
| 80 | 81 | Guarantees for taxes | 81 | 80 |
| 159 | 135 | Other guarantee commitments | 135 | 160 |
| 6,431 | 5,464 | Total guarnatee commitments | 5,464 | 6,432 |
| Other liabilities, not recognised | ||||
| 15,706 | 17,337 | Unutilised credits | 17,523 | 15,888 |
| 1,513 | 1,720 | Loan approvals (not discounted) | 1,957 | 1,715 |
| 640 | 1,061 | Unutilised guarantee commitments | 1,061 | 640 |
| 102 | 82 | Documentary credits | 82 | 102 |
| - | - | Other commitments | 41 | 42 |
| 17,961 | 20,199 | Total other commitments | 20,664 | 18,387 |
| 25,260 | 26,395 | Total commitments | 27,660 | 26,553 |
| Cash deposit | Total | Securities pledged | Total | Cash deposit | |
| 1,249 | 1,249 | Securities pledged 31 Dec 16 | 1,275 | 1,275 | |
| 1,249 | 1,249 | Relevant liabilities 31 Dec 16 | 1,275 | 1,275 | |
| 1,499 | 1,499 | Securities pledged 31 Dec 15 | 1,528 | 1,528 | |
| 1,628 | 1,628 | Relevant liabilities 31 Dec 15 | 1,657 | 1,657 | |
Ongoing lawsuits
The Group is not involved in legal disputes considered to be of substantial significance for the Group's financial position. No provision for loss has been made as of 31 December 2016.
SpareBank 1 Boligkreditt and SpareBank 1 Næringskreditt
Regarding the bank's commitments to SpareBank 1 Boligkreditt and SpareBank 1 Næringskreditt, see note 9 on derecognition of financial assets.
Operational leases
The company has entered a number of different lease agreements regarding permises, car park, alarm systems, IT systems and software. Most of the agreements include a lease extension option.
Lease costs comprised:
| Parent Bank | Group | |||
| 2015 | 2016 | (NOK million) | 2016 | 2015 |
| 95 | 98 | Ordinary lease payments | 75 | 69 |
| 27 | 28 | Payment received from sub-lease | 26 | 26 |
| 68 | 70 | Total lease costs | 49 | 44 |
Future minimum lease payments related to non-cancellable lease agreements fall due as follows:
| Parent Bank | Group | |
| Within 1 year | 88 | 105 |
| 1-5 years | 388 | 427 |
| Above 5 years | 471 | 475 |
| Total | 947 | 1,007 |
Provisions
The group has made provisions for pension liabilities, see note 24, specified losses on guarantees, see note 11, restructuring and gifts. The provision for restructuring is made based on the downsizing plan. Provision on gifts is the part of previous year’s profit to be allocated to non-profit causes. More on this topic in the section corporate social responsibility.
| Parent Bank (NOK million) | Pension liabilities | Specified losses on guarantees | Restructuring provision | Gifts |
| Provisions at 1 Jan | 25 | 1 | 25 | 51 |
| Additional provisions in the period | 1 | 5 | 51 | 40 |
| Amounts used in the period | -1 | -1 | -17 | -37 |
| The increase during the period in the discounted amount that occurs over time, and the effect of any changes in the discount rate | 0 | - | - | - |
| Provisions at 31 Dec | 26 | 6 | 59 | 54 |
| Group (NOK million) | Pension liabilities | Specified losses on guarantees | Restructuring provision | Gifts |
| Provisions at 1 Jan | 31 | 1 | 25 | 51 |
| Additional provisions in the period | 1 | 5 | 51 | 40 |
| Amounts used in the period | -1 | -1 | -17 | -37 |
| Amounts unused reversed in the period | -6 | - | - | - |
| The increase during the period in the discounted amount that occurs over time, and the effect of any changes in the discount rate | 0 | - | - | - |
| Provisions at 31 Dec | 26 | 6 | 59 | 54 |
Financial results
Annual report and notes
