Breakdown of gross lending between different stages of IFRS 9 – Q3 2026

Note 9 Breakdown of gross lending between different stages of IFRS 9

Gross lending recognised at amortised cost	Model-based			Total model- based loss	Individually assessed	Total
30.09.26						GROUP
	Stage 1	Stage 2	Stage 3		Stage 3
Gross lending opening balance	426,861	33,513	2,096	462,470	1,138	463,608
Transferred to 12-month ECL (Stage 1)	10,439	-10,360	-56	23	-23	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 2)	-11,896	12,049	-139	14	-14	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 3) – Model-based	-433	-1,216	1,670	21	-21	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 3) – Individually assessed	-393	-307	-195	-895	895	0
Newly issued or acquired financial assets	136,158	8,362	394	144,914	84	144,998
Financial assets derecognised – excluding impairment loss	-109,804	-10,376	-869	-121,049	-229	-121,278
Net change in existing loans	5,099	736	125	5,960	-111	5,848
Gross lending closing balance recognised at amortised cost	456,030	32,401	3,026	491,458	1,718	493,176
Impairment loss	-383	-367	-539	-1,289	-685	-1,974
Net lending at closing balance recognised at amortised cost	455,647	32,034	2,487	490,169	1,033	491,202
Lending valued at fair value						20,041
Capitalised lending closing balance						511,242
0
Gross lending recognised at amortised cost, allocated to different stages closing balance	456,030	32,401	3,026	491,458	1,718	493,176
* Of which corporate customers	129,711	21,486	2,151	153,349	1,656	155,005
* Of which retail customers	326,319	10,915	875	338,109	62	338,171

Gross lending recognised at amortised cost	Model-based			Total model- based loss	Individually assessed	Total
30.09.25						GROUP
	Stage 1	Stage 2	Stage 3		Stage 3
Gross lending opening balance	238,884	20,333	999	260,216	393	260,609
Transferred to 12-month ECL (Stage 1)	5,305	-5,225	-82	-2	2	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 2)	-6,488	6,702	-275	-60	60	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 3) – Model-based	-210	-584	810	16	-16	0
Transferred to lifetime ECL – no objective evidence of loss (Stage 3) – Individually assessed	-119	-199	-39	-357	357	0
Newly issued or acquired financial assets	238,576	16,300	1,160	256,036	879	256,915
Financial assets derecognised – excluding impairment loss	-64,668	-7,150	-468	-72,285	-405	-72,690
Net change in existing loans	3,626	1,153	-9	4,769	-214	4,555
Gross lending closing balance recognised at amortised cost	414,907	31,331	2,096	448,334	1,055	449,389
Impairment loss	-407	-558	-417	-1,381	-378	-1,760
Net lending at closing balance recognised at amortised cost	414,500	30,772	1,680	446,952	677	447,629
Lending valued at fair value						24,827
Capitalised lending closing balance						472,456
0
Gross lending recognised at amortised cost, allocated to different stages closing balance	414,907	31,331	2,096	448,334	1,055	449,389
* Of which corporate customers	118,327	18,596	1,413	138,335	1,006	139,341
* Of which retail customers	296,580	12,735	684	309,999	49	310,048