Classification of financial assets and liabilities – Q3 2026

Note 3 Classification of financial assets and liabilities

The following table shows the classification of financial assets and liabilities under IFRS 9 on the balance sheet date.

30.09.26						GROUP
	Fair value through profit or loss (mandatory)	Fair value through profit or loss (option)	Fair value through other comprehen- sive income	Hedge accounting	Amortised cost	Total book value
Financial assets
Cash in and receivables from central banks					508	508
Loans to and receivables from credit institutions					16,473	16,473
Loans to and receivables from customers		20,041			491,202	511,242
Shares, units and other equity instruments	479					479
Certificates and bonds	61,263					61,263
Financial derivatives	645			1,606		2,251
Total financial assets	62,387	20,041	0	1,606	508,183	592,217
Financial commitments
Deposits from and liabilities to credit institutions					1,234	1,234
Deposits from and liabilities to customers		8,570			224,855	233,425
Securitised debt¹⁾		37,721		93,291	145,701	276,714
Financial derivatives	3,343			2,936		6,279
Other provisions for liabilities					196	196
Senior non-preferred bonds¹⁾		8,619			11,582	20,201
Subordinated loan capital	419				5,462	5,881
Total financial liabilities	3,762	54,911	0	96,228	389,030	543,931
¹⁾Changes in fair value relating to changes in own credit risk are recognised in the statement of comprehensive income.

30.09.26						PARENT BANK
	Fair value through profit or loss (mandatory)	Fair value through profit or loss (option)	Fair value through other comprehen- sive income	Hedge accounting	Amortised cost	Total book value
Financial assets
Cash in and receivables from central banks					508	508
Loans to and receivables from credit institutions					35,250	35,250
Loans to and receivables from customers		10,108	103,592		124,615	238,315
Shares, units and other equity instruments	470					470
Certificates and bonds	72,841					72,841
Financial derivatives	8,325					8,325
Total financial assets	81,636	10,108	103,592	0	160,374	355,710
Financial commitments
Deposits from and liabilities to credit institutions					23,074	23,074
Deposits from and liabilities to customers		8,570			225,022	233,592
Securitised debt ¹⁾		21,410			18,806	40,216
Financial derivatives	6,926					6,926
Other provisions for liabilities					193	193
Senior non-preferred bonds¹⁾		8,619			11,582	20,201
Subordinated loan capital	419				5,082	5,501
Total financial liabilities	7,345	38,599	0	0	283,760	329,705
¹⁾Changes in fair value relating to changes in own credit risk are recognised in the statement of comprehensive income.

30.09.25						GROUP
	Fair value through profit or loss (mandatory)	Fair value through profit or loss (option)	Fair value through other comprehen- sive income	Hedge accounting	Amortised cost	Total book value
Financial assets
Cash in and receivables from central banks					756	756
Loans to and receivables from credit institutions					4,240	4,240
Loans to and receivables from customers		24,827			447,629	472,456
Shares, units and other equity interests	509					509
Certificates and bonds	70,965					70,965
Financial derivatives	1,822			6,964		8,785
Total financial assets	73,297	24,827	0	6,964	452,626	557,713
Financial liabilities
Deposits from and liabilities to credit institutions					12,808	12,808
Deposits from and liabilities to customers		6,733			215,095	221,827
Securitised debt¹⁾		34,663		86,831	128,408	249,902
Financial derivatives	980			298		1,278
Other provisions for liabilities					291	291
Senior non-preferred bonds¹⁾		7,555			13,026	20,581
Subordinated loan capital	428				5,018	5,446
Total financial liabilities	1,408	48,951	0	87,129	374,646	512,133
¹⁾Changes in fair value relating to changes in own credit risk are recognised in the statement of comprehensive income.

30.09.25						PARENT BANK
	Fair value through profit or loss (mandatory)	Fair value through profit or loss (option)	Fair value through other comprehen- sive income	Hedge accounting	Amortised cost	Total book value
Financial assets
Cash in and receivables from central banks					756	756
Loans to and receivables from credit institutions					22,666	22,666
Loans to and receivables from customers		12,792	101,884		115,028	229,704
Shares, units and other equity interests	501					501
Certificates and bonds	72,642					72,642
Financial derivatives	5,561					5,561
Total financial assets	78,704	12,792	101,884	0	138,450	331,829
Financial commitments
Deposits from and liabilities to credit institutions					27,956	27,956
Deposits from and liabilities to customers		6,733			215,191	221,923
Securitised debt¹⁾		8,775			15,489	24,264
Financial derivatives	7,269					7,269
Other provisions for liabilities					287	287
Senior non-preferred bonds¹⁾		7,555			13,026	20,581
Subordinated loan capital	428				4,588	5,016
Total financial liabilities	7,697	23,063	0	0	276,537	307,297
¹⁾Changes in fair value relating to changes in own credit risk are recognised in the statement of comprehensive income.