Notes

Note
1 General information
2 Accounting principles
3 Critical estimates and assessments concerning the use of accounting principles
4 Segment information
5 Capital adequacy and capital management
6 Risk factors
Credit risk
7 Credit institutions - loans and advances
8 Loans and advances to customers
9 Derecognition of financial assets
10 Losses on loans and guarantees
11 Credit risk exposure for each internal risk rating
12 Maximum credit risk exposure
13 Credit quality per class of financial assets
Market risk
14 Market risk related to interest rate risk
15 Market risk related to currency exposure
Liquidity risk
16 Liquidity risk
Income statement
17 Net interest income
18 Net commission income and other income
19 Net return on financial investments
20 Personnel expenses
21 Other operating expenses
22 Pension
23 Income tax
Statement of Financial Position
24 Categories of financial assets and financial liabilities
25 Measurement of fair value of financial instruments
26 Fair value of financial instruments at amortised cost
27 Money market certificates and bonds
28 Financial derivatives
29 Hedge Accounting for Debt created by issue of securities
30 Shares, units and other equity interest
31 Intangible assets
32 Property, plant and equipment
33 Leases
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 Events after the balance sheet date
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