Bank w 2022 r.

Financial notes

I. Consolidated income statement

I. Consolidated income statement

II. Consolidated statement of comprehensive income

II. Consolidated statement of comprehensive income

III. Consolidated statement of financial position

III. Consolidated statement of financial position

IV. Consolidated statement of changes in equity

IV. Consolidated statement of changes in equity

V. Consolidated cash flow statement

V. Consolidated cash flow statement

VI. Notes to the consolidated financial statements

1. General information

2. Group structure

3. Business combinations

4. Statement of compliance

4.1. New standards, interpretations and amendments to published standards that have been approved and published by the European Union and are effective on or after 1 January 2022

4.2. New standards, interpretations and amendments to published standards that have been issued by the International Accounting Standards Board (IASB) and have been approved by the European Union but are not yet effective

4.3. New standards, interpretations and amendments to published standards that have been published by the International Accounting Standards Board (IASB) and not yet approved by the European Union

4.4. Interest rate benchmark reform

5. Significant accounting policies

5.1. Basis of preparation of Consolidated Financial Statements

5.2. Consolidation

5.3. Foreign currencies

5.4. Valuation of financial assets and liabilities

5.5. Significant estimates and assumptions

6. Operating segments

7. Interest income and expense

8. Fee and commission income and expense

9. Dividend income

10. Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result

11. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss

12. Net allowances for expected credit losses

13. Other operating income and expenses

14. General administrative expenses and depreciation

15. Gains on associates and disposal of subsidiaries

17. Earnings per share

19. Cash and balances with Central Bank

20. Loans and advances to banks

21. Derivative financial instruments (held for trading)

22. Hedge accounting

23. Loans and advances to customers

25. Assets pledged as security for liabilities

26. Assets held for sale

27. Investments in associates

28. Intangible assets

29. Property, plant and equipment

30. Other assets

31. Amounts due to other banks

32. Financial liabilities held for trading

33. Amounts due to customers

34. Debt securities issued

35. Subordinated liabilities

37. Other liabilities

38. Defined benefit plans

39. Share-based payments

41. Contingent commitments

43. Non - controlling interests

44. Additional information to the consolidated cash flow statement

45. Related party transactions

46. Risk management and fair value

46.1. Organizational structure of risk management

46.2. Credit risk

46.3. Legal risk regarding foreign currency mortgage loans in CHF

46.4. Market risk

46.5. Liquidity risk

46.6. Operational risk

46.7. Climate risk

46.8. Capital management

46.9. Fair value of financial assets and liabilities

47. Subsequent events

Summary of Performance

Banking activity