Regulations amending Finansinspektionen’s regulations governing the reporting of interim and annual report data

Finansinspektionen’s Regulatory Code Publisher: Finansinspektionen, Sweden, www.fi.se ISSN 1102-7460 This translation is furnished for information purposes only and is not itself a legal document. 1 Regulations amending Finansinspektionen’s Regulations (FFFS 2014:14) regarding the reporting of interim and annual report data; decided on 13/11/2017. Finansinspektionen prescribes pursuant to Chapter 5, section 2, point 15 of the Banking and Financing Business Ordinance (2004:329), section 6 of the Supervision of Mortgage Credit Institutions Ordinance (1970:68) and Chapter 6, section 1, point 65 of the Securities Market Ordinance (2007:572) that Appendices 1 and 2 to Finansinspektionen’s regulations (FFFS 2014:14) regarding the reporting of interim and annual report data shall have the following wording.

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These regulations shall enter into force on 1 January 2018 and shall be initially applied to reporting that refers to the balance sheet date 31 March 2018. ERIK THEDÉEN Staffan Boström

FFFS 2017:21 Published on 17/11/2017

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER E-MAIL ADDRESS FINANCIAL YEAR FINANCIAL YEAR THE INFORMATION PERTAINS TO FROM (YYYYMMDD) TO (YYYYMMDD) The report shall be submitted to Finansinspektione Selected information will be submitted to Sveriges Riksbank and Statistics Sweden. TABLE OF CONTENTS A. Balance sheet B. Income statement C. Specifications: Balance sheet D. Specifications: Income statement E. Specifications: Foreign Swedish branches F. Specifications: Annual accounts I hereby certify that the information in this report is accurate (to be filled in only if the report is not submitted Signature of chief officer Date Finansinspektionen P.O. Box 7821 SE-103 97 Stockholm Tel +46 8 408 980 00 www.fi.se

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance A. BALANCE SHEET Assets A1 Cash and balances with central banks A2 Eligible treasury bills, etc. A3 Loans to credit institutions A4 Loans to the public A5 Bonds and other interest-bearing securities A6 Shares and participations, other (not reported in row A7, A8 och A9) A7 Shares and participations in associated companies and joint ventures A8 Shares and participations in group companies A9 Shareholdings in other companies A10 Assets in insurance operations A11 Intangible assets A12 Property, plant and equipment A13 Subscribed capital unpaid A14 Other assets A15 Prepaid expenses and accrued income A16 Total assets (A1:A15) = A17 Group receivables Liabilities, provisions and equity A18 Deposits by credit institutions A19 Deposits and borrowings from the public A20 Debt securities in issue A21 Liabilities in insurance operations A22 Other liabilities A23 Accrued expenses and deferred income A24 Provisions A25 Subordinated debt A26 Untaxed reserves A27 Minority interests A28 Share capital/primary capital/capital contribution A29 Share premium reserve A30 Revaluation reserve A31 Other reserves A32 Profit/loss brought forward A33 Profit/loss for period/year A34 Total liabilities, etc. (A18:A33) = A35 Group liabilities

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance A. BALANCE SHEET Assets A36 Balance sheet, carrying amount assets (A37:A41) Specification of A36 by instrument type (the four largest) A37 1 A38 2 A39 3 A40 4 A41 Other Liabilities A42 Balance sheet, carrying amount liabilities (A43:A46) Specification of A42 by instrument type (the four largest) A43 1 A44 2 A45 3 A46 4 A47 Other Unrealised profit A48 Unrealised profit in profit/loss brought forward

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance B. INCOME STATEMENT B1 Interest income B2 Leasing income B3 Interest expenses B4 Dividends received B5 Commission income B6 Commission expense B7 Net income on financial operations B8 Other operating income B9 Total income (B1:B8) = B10 General administrative costs B11 Depreciation/amortisation and impairment of property, plant and equipment and intangible assets B12 Other operating expenses B13 Total expenses before credit losses (B10:B12) = B14 Profit/loss before credit losses (B9+B13) = B15 Credit losses, net B16 Impairment of financial non-current assets B17 Reversals of impairment of financial non-current assets B18 Participations in profit/loss of shareholdings B19 Profit/loss from insurance operations B20 Operating profit/loss (B14:B19) = B21 Profit earned before acquisition B22 Appropriations B23 Taxes B24 Profit/loss for the period/year from continuing operations (B20:B23) = B25 Profit/loss for the period/year from discontinued operations, after tax B26 Capital gain/loss from divestment of discontinued operations, after tax B27 Profit/loss for the period/year (B24:B26) = B28 – of which profit/loss attributable to minority interests

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance B. INCOME STATEMENT Effects of Fair Value Option (FVO) B29 Net amounts in income statement attributable to items measured according to FVO Specification of effect on income statement B30 Accumulated unrealised profit/loss on assets and liabilities classified according to FVO Unrealised profit in profit/loss for the year, by instrument Specification of significant types of instruments (the four largest amounts) B31 1 B32 2 B33 3 B34 4

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Loans to credit institutions (A3) C1 Sveriges Riksbank C2 Swedish banks C3 Swedish credit market companies C4 Swedish investment firms C5 Foreign credit institutions C6 Other credit institutions Loans to the public (A4) C7 Swedish local authorities C8 Swedish non-financial corporations C9 Swedish households, except self-employed C10 Swedish self-employed C11 Swedish households' non-profit organisations C12 Swedish National Debt Office C13 Swedish insurance undertakings C14 Swedish investment funds and specialised funds C15 Other Swedish general public C16 Foreign general public Swedish non-financial corporations according to SNI coding (C8) C17 A. Agriculture, forestry and fishing C18 B. Mining and quarrying C19 C. Manufacturing C20 D. Electricity, gas, steam and air conditioning supply C21 E. Water supply; sewerage, waste management and remediation activities C22 F. Construction C23 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C24 H. Transportation and storage C25 I. Accommodation and food service activities C26 J. Information and communication C27 K. Financial and insurance activities C28 L. Real estate activities C29 M. Professional, scientific and technical activities C30 N. Administrative and support service activities C31 O. Public administration and defence C32 P. Education C33 Q. Human health and social work activities C34 R. Arts, entertainment and recreation C35 S. Other service activities C36 T. Activities of households as employers C37 U. Operations of extraterritorial organisations C38 Other, non-classified, max 10% of C8 (for investment firms 100% of C8) Loans to the public for securities trading (A4) C39 Loans exceeding collateral value C40 Additional assets pledged by customers

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Shares and participations, other (A6) C41 Shares C42 Derivative instruments C43 Investment funds and specialised funds C44 – of which, registered in Sweden C45 Other Investment funds and specialised funds, registered in Sweden C46 Nominee-registered fund holdings, Swedish households C47 Nominee-registered fund holdings, Swedish non-financial corporations C48 Nominee-registered fund holdings, other Property, plant and equipment (A12) C49 Equipment C50 Leasing objects C51 Land and buildings for own premises C52 Land and buildings taken over for protection of claims C53 Other, land and buildings Leasing objects (C50) C54 Sveriges Riksbank C55 Swedish banks C56 Swedish credit market companies C57 Swedish investment firms C58 Foreign credit institutions C59 Other credit institutions Leasing objects (C50) C60 Swedish local authorities C61 Swedish non-financial corporations C62 Swedish households, except self-employed C63 Swedish self-employed C64 Swedish households' non-profit organisations C65 Swedish National Debt Office C66 Swedish insurance undertakings C67 Swedish investment funds and specialised funds C68 Other Swedish general public C69 Foreign general public Other assets (A14) C70 Derivative instruments C71 Tax asset C72 Claims on securities settlement proceeds C73 Other

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET Loans to credit institutions and the public (A3, A4) Performing and non-performing loans C74 Carrying amount for performing loans C75 Carrying amount for non-performing loans after allowances, total C76 Carrying amount for non-performing loans after allowances, for which allowances have been made Loans in stage 1 C77 Carrying amount for loans in stage 1 before allowances Allowances stage 1 C78 Opening balance, allowances C79 Increase in allowances due to new or acquired loans C80 Decrease in allowances due to derecognised loans C81 Change in allowances due to change in credit risk C82 Changes in allowances due to modified loans C83 Decrease in allowances due to derecognised loans C84 Other adjustments C85 Closing balance, allowances (C78:C84) C86 Recoveries from write-offs in previous periods C87 Write-offs directly recorded in the income statement for the period Loans in stage 2 C88 Carrying amount for loans in stage 2 before allowances Allowances stage 2 C89 Opening balance, allowances C90 Increase in allowances due to new or acquired loans C91 Decrease in allowances due to derecognised loans C92 Change in allowances due to change in credit risk C93 Changes in allowances due to modified loans C94 Decrease in allowances due to derecognised loans C95 Other adjustments C96 Closing balance, allowances (C89:C95) C97 – of which, for acquired credit-impaired portfolios, cumulative changes in expected losses for the remaining term C98 Recoveries from write-offs in previous periods C99 Write-offs directly recorded in the income statement for the period Loans in stage 3 C100 Carrying amount for loans in stage 3 before allowances Allowances stage 3 C101 Opening balance, allowances C102 Increase in allowances due to new or acquired loans C103 Decrease in allowances due to derecognised loans

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C104 Change in allowances due to change in credit risk C105 Changes in allowances due to modified loans C106 Decrease in allowances due to derecognised loans C107 Other adjustments C108 Closing balance, allowances (C101:C107) C109 – of which, for acquired credit-impaired portfolios, cumulative changes in expected losses for the remaining term C110 Recoveries from write-offs in previous periods C111 Write-offs directly recorded in the income statement for the period Loans granted a concession C112 Carrying amount for loans granted a concession, total C113 Cumulative allowances for loans granted a concession Provisions regarding off-balance sheet items C114 Cumulative provisions for commitments and issued financial guarantees Closing balance, allowances (C85, C96, C108) C115 Swedish local authorities C116 Swedish non-financial corporations C117 Swedish households, except self-employed C118 Swedish self-employed C119 Swedish households' non-profit organisations C120 Swedish National Debt Office C121 Swedish insurance undertakings C122 Swedish investment funds and specialised funds C123 Other Swedish general public C124 Foreign general public C125 Other allowances (non public) Swedish non-financial corporations according to SNI coding (C116) C126 A. Agriculture, forestry and fishing C127 B. Mining and quarrying C128 C. Manufacturing C129 D. Electricity, gas, steam and air conditioning supply C130 E. Water supply; sewerage, waste management and remediation activities C131 F. Construction C132 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C133 H. Transportation and storage C134 I. Accommodation and food service activities C135 J. Information and communication C136 K. Financial and insurance activities C137 L. Real estate activities C138 M. Professional, scientific and technical activities C139 N. Administrative and support service activities

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C140 O. Public administration and defence C141 P. Education C142 Q. Human health and social work activities C143 R. Arts, entertainment and recreation C144 S. Other service activities C145 T. Activities of households as employers C146 U. Operations of extraterritorial organisations C147 Other, non-classified, max 10% of C113 (for investment firms 100% of C116) Deposits by credit institutions (A18) C148 Sveriges Riksbank C149 Swedish banks C150 Swedish credit market companies C151 Swedish investment firms C152 Foreign credit institutions C153 Other credit institutions Deposits and borrowings from the public (A19) C154 Deposits C155 – of which deposits from Swedish insurance undertakings C156 Borrowings C157 – of which borrowings from Swedish insurance undertakings Deposits and borrowings from the public (A19) C158 Swedish local authorities C159 Swedish non-financial corporations C160 Swedish households, except self-employed C161 Swedish self-employed C162 Swedish households' non-profit organisations C163 Swedish National Debt Office C164 Swedish insurance undertakings C165 Swedish investment funds and specialised funds C166 Other Swedish general public C167 Foreign general public Swedish non-financial corporations according to SNI coding (C159) C168 A. Agriculture, forestry and fishing C169 B. Mining and quarrying C170 C. Manufacturing C171 D. Electricity, gas, steam and air conditioning supply C172 E. Water supply; sewerage, waste management and remediation activities C173 F. Construction C174 G. Wholesale and retail trade, repair of motor vehicles and motorcycles C175 H. Transportation and storage C176 I. Accommodation and food service activities C177 J. Information and communication C178 K. Financial and insurance activities

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance C. SPECIFICATIONS: BALANCE SHEET C179 L. Real estate activities C180 M. Professional, scientific and technical activities C181 N. Administrative and support service activities C182 O. Public administration and defence C183 P. Education C184 Q. Human health and social work activities C185 R. Arts, entertainment and recreation C186 S. Other service activities C187 T. Activities of households as employers C188 U. Operations of extraterritorial organisations C189 Other, non-classified, max 10% of C156 (for investment firms 100% of C159) Other liabilities (A22) C190 Derivative instruments C191 Tax liabilities C192 Liabilities on securities settlement proceeds C193 Other

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance D. SPECIFICATIONS: INCOME STATEMENT Interest income (B1) D1 Loans to Swedish credit institutions D2 Loans to foreign credit institutions D3 Loans to the public D4 Interest-bearing securities D5 Derivative instruments D6 Other interest income Interest expenses (B3) D7 Deposits by Swedish credit institutions D8 Deposits by foreign credit institutions D9 Deposits and borrowings from the public D10 Interest-bearing securities D11 Derivative instruments D12 Subordinated debt D13 Other interest expense Commission income (B5) D14 Payment processing fees D15 Lending commission D16 Deposit commission D17 Guarantee commission D18 Securities commission D19 Other commission Commission expense (B6) D20 Payment processing fees D21 Securities commission D22 Other commission Net income on financial transactions (B7) D23 Capital gain/loss D24 Unrealised changes in value D25 Realised/unrealised exchange rate changes D26 Debt redemption D27 Capital gains/losses from divestment of securities classified as non-current assets Realisationsresultat (D23) D28 Shares/participations D29 Interest-bearing securities D30 Other financial instruments Orealiserade värdeförändringar (D24) D31 Shares/participations D32 Interest-bearing securities

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance D. SPECIFICATIONS: INCOME STATEMENT D33 Other financial instruments General administrative expenses (B10) D34 Personnel costs D35 Costs for premises D36 Other administrative costs Personnel costs (D34) D37 Salaries and fees D38 Bonuses and commission D39 Social security contributions D40 Pension costs D41 Other personnel costs Depreciation/amortisation and impairment of property, plant and equipment and intangible assets (B11) D42 Depreciation/amortisation according to plan D43 Impairments Depreciation/amortisation according to plan (D42) D44 Equipment D45 Leasing objects D46 Land and buildings D47 Goodwill D48 Other intangible assets Impairments (D43) D49 Leasing objects D50 Other Credit losses, net (B15) Credit losses and provisions D51 Net expense for the period for allowances D52 Net expense for the period for provisions for commitments and issued financial guarantees D53 Credit losses, net (D51+D52) =

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance E. SPECIFICATIONS: FOREIGN SWEDISH BRANCHES Transactions and balances E1 Receivables from the Swedish portion of the parent company E2 – of which loan receivables E3 Liabilities to the Swedish portion of the parent company E4 – of which loan liabilities E5 Income from the Swedish portion of the parent company E6 – of which interest income E7 Expenses in relation to the Swedish portion of the parent company E8 – of which interest expense

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance F. SPECIFICATIONS: ANNUAL ACCOUNTS Specification Balance sheet Eligible treasury bills, etc. (A2) F1 Eligible treasury bills F2 Other eligible securities Eligible treasury bills and bonds and other interest-bearing securities (A2, A5) Non-current assets F3 Swedish government F4 Swedish local authorities F5 Swedish housing credit institutions F6 Swedish non-financial corporations F7 Other Swedish financial institutions F8 Foreign governments F9 Other foreign issuers F10 Total (F3:F9) = F11 – of which subordinated Current assets F12 Swedish government F13 Swedish local authorities F14 Swedish housing credit institutions F15 Swedish non-financial corporations F16 Other Swedish financial institutions F17 Foreign governments F18 Other foreign issuers F19 Total (F12:F18) = F20 – of which subordinated Eligible treasury bills and bonds and other interest-bearing securities (A2, A5) F21 Book value of assets held by the recipient in a sale with an option for repurchase F22 Other Intangible assets (A11) F23 Goodwill F24 Other intangible assets Prepaid expenses and accrued income (A15) F25 Accrued interest F26 Other Accrued expenses and deferred income (A23) F27 Accrued interest F28 Other

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance F. SPECIFICATIONS: ANNUAL ACCOUNTS Provisions (A24) F29 Provisions for pensions, etc. F30 Provisions for taxes F31 Other provisions Untaxed reserves (A26) F32 Cumulative depreciation in excess of plan, leasing objects F33 Cumulative depreciation/amortisation in excess of plan, other assets F34 Replacement reserve F35 Tax allocation reserve F36 Other untaxed reserves Specification Equity Share capital/primary capital/capital contribution, share premium reserve, revaluation reserve other reserves, profit/loss brought forward, profit/loss for the year (A28:A33) F37 Opening equity according to adopted balance sheet F38 Change in revaluation reserve F39 Change in fair value reserve F40 Change in development expenditure reserve F41 New share issue and provision to share premium reserve F42 Bonus issue F43 Shareholder contributions F44 Redemption of own shares F45 Expenses for acquisition of own shares F46 Income from divestment of own shares F47 Provision to statutory reserve F48 Dividends for previous year F49 Adjustment between restricted and non-restricted equity F50 Group contributions not recognised in the income statement F51 Tax effect of group contributions F52 Other changes F53 Profit/loss for the year F54 Total (F37:F53) = Proposed dividend for the financial year F55 Total

STANDARD REPORT INSTITUTION PERIOD COMP. REG. NO. HANDLED BY TELEPHONE NUMBER INSTITUTION NUMBER Amounts indicated in SEK thousand without decimals Totals shall balance F. SPECIFICATIONS: ANNUAL ACCOUNTS Specification Income statement Dividends received (B4) F56 Shares and participations, other F57 Associated companies and joint ventures F58 Group companies F59 Shareholdings in other companies Group companies (F58) F60 Group contributions received comparable to dividends F61 Other Other operating income (B8) F62 Net operating income/expense of property taken over F63 Other Appropriations (B22) F64 Pension deductions F65 Group contributions paid/received F66 Leasing objects, depreciation in excess of plan F67 Provision to replacement fund F68 Change to tax allocation reserve F69 Other appropriations Tax (B23) F70 Tax on profit for the year F71 Other taxes Specification Information Information about the company F72 Number of employees No. F73 Number of employees as full-time equivalents No. F74 Number of worksites (F75:F76) = F75 – in Sweden No. F76 – abroad No. F77 Number of ATMs owned by credit institution No. Holdings of own shares F78 Market value F79 Number No.

FFFS 2017:21 Appendix 2 Instructions for the Standard Report form Companies with foreign branches should prepare the report for the parent undertaking and all branches. The information should correspond to the annual and interim accounts prepared by these companies. In these instructions, foreign refers to counterparts outside of Sweden. Branches of foreign credit institutions and investment firms in Sweden are considered Swedish counterparts. Information shall be submitted in rows A36–A48 and B29–B34, respectively, with regard to the scope of the effect of the Fair Value Option on the balance sheet and income statement. Groups with a balance sheet total exceeding SEK 1 billion may submit information rounded to the closest million. For example: – Balance sheet total SEK 12,345,678,000 – Is rounded to SEK 12,346,000,000 When income statement items have a negative effect on profit, this is indicated by using a minus sign (–). This also applies when filling in the specifications. Balance sheet items are normally entered without a sign. If a balance sheet item has a negative effect on the balance sheet total, a minus sign (–) should be used. This also applies to specifications of balance sheet items. All amounts shall be specified in SEK thousand without a decimal point and rounded in accordance with applicable rules. Amounts below SEK 500 are reported as 0. Please note that totals must balance even after rounding. Reporting interim account information Interim account information is reported in accordance with sections A–E: – Balance sheet (A) – Income statement (B) – Specifications: Balance sheet (C) – Specifications: Income statement (D) – Specifications: Foreign Swedish branches (E) Reporting annual account information In addition to reporting interim account information, annual account information is also reported in accordance with section F. Branch reporting Foreign branches of Swedish credit institutions and investment firms and Swedish branches of foreign credit institutions and investment firms should report the following information where applicable:

FFFS 2017:21 – Section A All information – Section B All information – Section C C74–C114 – Section D D23–D33, D34–D36, D51–D53 – Section E Reported only by foreign branches of Swedish credit institutions and investment firms. – Section F F37–F55, F72–F77 Reporting exemptions Investment firms and groups in accordance with section 1, point 4 that only consist of investment firms do not need to report the following information: – Section C C17–C38, C126–C147 Investment firms in accordance with section 1, point 1, branches in accordance with section 1, points 2 and 3 and groups in accordance with section 1, point 4 do not need to report the following information: – Section C C44, C46–C48 A. Balance sheet A3 A18 Credit institutions (sector code as of 01/10/2014). Credit institutions designated by Statistic Sweden’s sector codes, as follows: Central banks Banks (except central banks) Banking branches of foreign banks Housing credit institutions Other monetary credit market companies Monetary investment firms and brokerages Non-monetary credit market companies Non-monetary investment firms and brokerages A4 A19 Public Everything that does not refer to credit institutions is defined as public. C41–C45 Shares and participations Investment funds and specialised funds are reported as part of shares and participations. Under C44, investment funds and specialised funds registered in Sweden are reported. C46–C48 Investment funds and specialised funds, registered in Sweden Holdings in funds registered in Sweden are specified by Swedish households, Swedish non-financial corporations, other Swedish owners and foreign and own holdings. A17 A35 Group receivables and group liabilities A company’s receivables and liabilities in all group companies are reported here. Group companies are defined in accordance with Chapter 1, section 4 of the Annual Accounts for Credit

FFFS 2017:21 Institutions and Securities Companies Act (1995:1559). Groups that belong to other groups should report here receivables and liabilities in group companies outside of the reporting group. A20 Debt securities in issue Repurchased own issued securities should be deducted from this balance sheet item. The deduction consists of the amounts of the repurchased securities included in the previously reported liability. A25 Subordinated debt Repurchased own subordinated debt should be deducted from this balance sheet item. The deduction consists of the amounts of the repurchased securities included in previously reported liabilities. A36–A48 Effects of the Fair Value Option This information refers to assets and liabilities measured in accordance with the Fair Value Option and specifications of these assets and liabilities. The four largest types of instruments of assets and liabilities in terms of amounts should be specified together with any other item, if needed, so that the specification agrees with the total. If there are fewer than four instruments, specify all of them. B. Income statement B29–B34 Unrealised profit in profit/loss for the year, by instrument This information refers to the types of instruments with the largest amounts measured according to the Fair Value Option. The amounts should be significant, and a maximum of four types of instruments need to be specified. C. Specifications: Balance sheet C2 C55 C149 Swedish banks Swedish banks refers to banking companies, savings banks, member banks and branches of foreign banks in Sweden. C3 C56 C150 Swedish credit market companies Credit market companies refers to companies licensed in accordance with the Banking and Financing Business Act (2004:297). Swedish credit market companies also include Svenska skeppshypotekskassan and Sveriges allmänna hypoteksbank, as well as branches of foreign credit companies in Sweden. C4 C57 C151 Swedish investment firms Companies licensed in accordance with the Securities Market Act (2007:528) and branches of foreign investment firms in Sweden.

FFFS 2017:21 C5 C58 C152 Foreign credit institutions Foreign credit institutions including international banking establishments as defined in Chapter 1, section 1 of the Annual Accounts for Credit Institutions and Securities Companies Act (1995:1559). C7–C16 C60–C69 C115–C125 C158–C167 Sector classification The sectors are defined in accordance with the Standard Classification by Institutional Sector 2014, (INSEKT 2014). For more information about sector codes, please refer to Statistics Sweden (SCB). Companies that have access to SCB’s company database can use the database to classify the sectors in the same way as in the specification. C17–C38 C126–C147 C168–C189 Industry classification Industry classification of the sector, Swedish non-financial corporations (sector code 110). The industries are defined in accordance with Swedish Standard Industrial Classification 2007, SNI 2007 (SNI 2007). For more information on SNI codes, please refer to Statistics Sweden (SCB). Companies that have access to SCB’s company database can use the database to classify the industries in the same way as in the specification. C39 Loans exceeding collateral value Refers to loans not covered by collateral based on the national industry association’s recommended collateral values or the company’s internal collateral values. If the company’s internal collateral values exceed the national industry association’s recommendations, the loan amount exceeding the collateral value should be calculated using the industry association’s recommended collateral value. The amount is reported gross and does not take into account any additional pledged assets. C40 Additional assets pledged by customers The value of additional collateral for loans exceeding the collateral value. C74–C76 Non-performing loans Loans should be classified as non-performing loans if they meet the criteria in Part 2, Annex V, points 213–216 in accordance with Commission Implementing Regulation (EU) No 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council. When classifying loans as non-performing loans, points 222, 226 and 227 of the Implementing Regulation shall also be applied. Loans cease to

FFFS 2017:21 be non-performing loans when all criteria in points 228 and 231 of the Implementing Regulation have been met. The sum of items C74 and C75 should agree with the sum of the items “Loans to credit institutions” and “Loans to the public”. C74 Carrying amount for performing loans Refers to the carrying amount of all loans not classified as non￾performing loans. C75 Carrying amount for non-performing loans after allowances, total Refers to the carrying amount after allowances for all loans classified as non-performing loans according to the definition of non-performing loans specified in C74–C76. C76 C77 C88 C100 C79–C80 C90–C91 C102–C103 C81 C92 C104 C82 C93 C105 Carrying amount for non-performing loans after allowances, for which allowances have been made Refers to the carrying amount after allowances for loans classified as non-performing loans according to the definition above, for which an allowance has been made. Carrying amount for loans in stage 1 before allowances For credit loss stage 1, the carrying amount for loans shall be reported net, i.e. excluding allowances made in stage 1. Carrying amount for loans in stage 2 before allowances For credit loss stage 2, the carrying amount for loans shall be reported net, i.e. excluding allowances made in stage 2. Carrying amount for loans in stage 3 before allowances For credit loss stage 3, the carrying amount for loans shall be reported net, i.e. excluding allowances made in stage 3. Increase in allowances due to new or acquired loans/Decrease in allowances due to derecognised loans Refers to the increase or decrease in allowances according to the instructions in Part 2, Annex V, points 159, 160 and 164b according to Commission Implementing Regulation (EU) No 2017/1443. Change in allowances due to change in credit risk Refers to the change (net) in allowances due to change in credit risk according to the instructions in Part 2, Annex V, points 161 and 162 according to Commission Implementing Regulation (EU) No 2017/1443. Changes in allowances due to modified loans Refers to the change (net) in allowances due to modified loans in accordance with the instructions in Part 2, Annex V, point 164(c) according to Commission Implementing Regulation (EU) No 2017/1443.

FFFS 2017:21 C83 C94 C106 C84 C95 C107 C86 C98 C110 C87 C99 C111 Decrease in allowances due to written-off loans Refers to the decrease in allowances due to written-off loans in accordance with the instructions in Part 2, Annex V, points 164(a) and 165 according to Commission Implementing Regulation (EU) No 2017/1443. Other adjustments Refers to the change (net) in allowances due to other adjustments and changes due to an update in institutions’ methodology for estimating expected loan losses in accordance with the instructions in Part 2, Annex V, points 163 and 166 according to Commission Implementing Regulation (EU) No 2017/1443. Paid in from write-offs in previous periods Refers to paid-in amounts recovered that were previously written off and which are directly recorded in the income statement. Write-offs directly recorded in the income statement for the period Refers to amounts directly written off in the income statement in accordance with the instructions in Part 2, Annex V, point 165 according to Commission Implementing Regulation (EU) No 2017/1443. C97 C109 – of which, for acquired credit-impaired portfolios, cumulative changes in expected losses for the remaining term Refers to amounts for allowances for loans in loss stages 2 and 3 which, for acquired credit-impaired portfolios, constitute cumulative changes in expected losses during the remaining term. C112 Carrying amount for loans granted a concession, total Refers to the carrying amount after allowances for all loans granted a concession. Loans should be classified as having been granted a concession if the criteria in Part 2, Annex V ii, points 240–244 and 252–254 in accordance with Commission Implementing Regulation (EU) No 2017/443 have been met. When classifying loans as having been granted a concession, point 255 of the Implementing Regulation should also be applied. This classification ceases when all criteria in points 256–260 of the Implementing Regulation have been met. C113 C114 Cumulative allowances for loans granted a concession Refers to cumulative allowances for loans granted a concession, as above. Cumulative provisions for commitments and issued financial guarantees Refers to total provisions for loan commitments, financial guarantees issued and other commitments in credit loss stages 1, 2 and 3.

FFFS 2017:21 D. Specifications: Income statement D37–D41 Staff costs Provisions for profit sharing schemes are reported under “Bonuses and commission”. E. Specifications: Foreign Swedish branches E1–E8 Intragroup transactions and balances Intragroup transactions and balances refers to balances and earnings in relation to the Swedish part of the parent company. Intragroup transactions and balances with other branches should thus not be included. Loan receivables, loan liabilities, interest income and interest expense are specified here. F. Specifications: Annual accounts F72 Number of employees Employees should also include persons who are temporarily absent but who still have a connection to the workplace. Part￾time employees and seasonal employees should also be included. Volunteers are not included. The number of employees should be calculated as an annual average. F73 Number of employees as full-time equivalents The number of employees should be measured as an annual average and recalculated to full-time equivalents in accordance with the Swedish Accounting Standards Board’s general guidelines BFNAR 2006:11 on thresholds, points 7–11. F74 Number of worksites A worksite is a company or part of a company domiciled in a specific geographic location. For example: offices, call centres, archives, IT premises. The worksite should have been active for the entire financial year or parts thereof, and business should have been conducted at least four hours/day. Working from home and similar arrangements are not included. F77 Number of ATMs owned by credit institution ATM refers to various types of machines that carry out banking services, for example cash withdrawal machines and machines for deposits, transfers and currency exchange.