Notes

Note
1 General information
2 Accounting principles
3 Critical estimates and assessments concerning the use of accounting principles
4 Transition disclosure IFRS 9
5 Segment information
6 Capital adequacy and capital management
7 Risk factors
Credit risk
8 Credit institutions - loans and advances
9 Loans and advances to customers
10 Derecognition of financial assets
11 Losses on loans and guarantees
12 Credit risk exposure for each internal risk rating
13 Maximum credit risk exposure
14 Financial instruments and offsetting
15 Credit quality per class of financial assets
Market risk
16 Market risk related to interest rate risk
17 Market risk related to currency exposure
Liquidity risk
18 Liquidity risk
Income statement
19 Net interest income
20 Net commission income and other income
21 Net return on financial investments
22 Personnel expenses and emoluments to senior employees and elected officers
23 Other operating expenses
24 Pension
25 Income tax
Statement of Financial Position
26 Categories of financial assets and financial liabilities
27 Measurement of fair value of financial instruments
28 Fair value of financial instruments at amortised cost
29 Money market certificates and bonds
30 Financial derivatives
31 Shares, units and other equity interest
32 Intangible assets
33 Property, plant and equipment
34 Other assets
35 Deposits from and liabilities to customers
36 Debt securities in issue
37 Other debt and liabilities
38 Subordinated debt and hybrid capital issue
39 Investments in owner interests
Additional information
40 Business acquisitions/business combinations
41 Significant transactions with related companies
42 ECC capital and ownership structure
43 Earnings per ECC
44 Dividends from subsidiaries
© SpareBank 1 SMN