Bank in 2023
Financial notes
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I. Consolidated income statement
II. Consolidated statement of comprehensive income
III. Consolidated statement of financial position
IV. Consolidated statement of changes in equity
V. Consolidated cash flow statement
VI. Notes to the consolidated financial statements
4.4 Interest rate benchmark reform
5. Significant accounting policies
5.1. Basis of preparation of Consolidated Financial Statements
5.4. Valuation of financial assets and liabilities
5.5. Significant estimates and assumptions
5.5.2. Impairment of non-current assets (including goodwill)
5.5.3. Provisions for legal risk regarding foreign currency mortgage loans in CHF
7. Interest income and expense
8. Fee and commission income and expense
12. Net allowances for expected credit losses
13. Other operating income and expenses
14. General administrative expenses and depreciation
20. Loans and advances to banks
21. Derivative financial instruments (held for trading)
22.1 Fair value hedge accounting
22.2 Cash flow hedge accounting
23. Loans and advances to customers
25. Assets pledged as security for liabilities
29. Property, plant and equipment
31. Amounts due to other banks
32. Financial liabilities held for trading
41. Contingent commitments and litigation and claims
43. Non – controlling interests
44. Additional information to the consolidated cash flow statement
45. Related party transactions