Note 22 - Net profit/(loss) from financial assets

The note shows net return on financial investments by type of financial instrument in the various classification categories.

Parent Bank			Group
2013	2014	(NOK million)	2014	2013
		Valued at fair value through profit/loss

-32	77	Value change in interest rate instruments	77	-32

		Value change in derivatives/hedging
-6	1	Net value change in hedged bonds and derivatives	0	-6
-11	1	Net value change in hedged fixed rate loans and derivatives	1	-11
72	-64	Other derivatives	-101	72

		Income from equity instruments
-	-	Income from owner interests	527	355
340	299	Dividend from owner instruments	-	-
-	-13	Value change and gain/(loss) on owner instruments	-14	-
30	12	Dividend from equity instruments	65	41
142	188	Value change and gain/(loss) on equity instruments	158	68
534	501	Total net income from financial assets and liabilities at fair value through profit/(loss)	713	486

		Valued at amortised cost

		Value change in interest rate instruments
-22	-9	Value change in interest rate instruments held to maturity	-9	-22
4	4	Value change in interest rate instruments, loans and receivables	4	4
-18	-5	Total net income from financial assets and liabilities at amortised cost	-5	-18

		Valued at fair value - available for sale

		Income from equity instruments
-	-	Dividend from equity instruments	-	0
2	0	Gain/(loss) on realisation of financial assets	0	4
2	0	Total net income from financial assets available for sale	0	4

30	12	Total net gain from currency trading	12	30
547	508	Total net profit/(loss) from financial assets	720	502