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Swedbank A

Quarterly Report Oct 26, 2023

2978_rns_2023-10-26_644ba282-839e-4080-85c4-e0c52d03a43b.pdf

Quarterly Report

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Interim report

Third quarter │ January – September 2023

26 October 2023

  • Slightly higher income in the quarter stable volumes
  • Lower expenses cost/income ratio 0.30
  • Solid credit quality despite weaker macroeconomic outlook and ratings migration
  • Strong capitalisation and strong liquidity
  • Swedbank issued first ever social bond by a Nordic bank
  • Swedbank establishes the Institute for Financial Health to promote financial literacy

"Another strong result in a weaker economy" Jens Henriksson, President and CEO

Financial information Q3 Q2 Jan-Sep Jan-Sep¹ SEKm 2023 2023 % 2023 2022 % Total income 18 468 18 173 2 54 028 36 080 50 Net interest income 12 901 12 768 1 37 605 22 228 69 Net commission income 3 862 3 811 1 11 334 10 692 6 Net gains and losses on financial items 652 524 24 2 093 1 176 78 Other income² 1 053 1 069 -2 2 997 1 984 51 Total expenses 5 562 5 717 -3 17 689 15 215 16 of which administrative fines 0 -3 887 0 Profit before impairments, bank taxes and resolution fees 12 906 12 456 4 36 339 20 865 74 Impairment of intangible and tangible assets 2 11 -78 13 453 -97 Credit impairment 347 188 85 1 311 800 64 Bank taxes and resolution fees 1 110 844 32 2 472 1 392 78 Profit before tax 11 447 11 414 0 32 542 18 220 79 Tax expense 2 321 2 291 1 6 734 3 640 85 Profit for the period 9 125 9 123 0 25 808 14 580 77 Earnings per share, SEK, after dilution 8.09 8.09 22.90 12.95 Return on equity, % 19.3 20.4 18.9 12.0 C/I ratio 0.30 0.31 0.33 0.42 Common Equity Tier 1 capital ratio, % 18.7 18.6 18.7 18.5 Credit impairment ratio, % 0.07 0.04 0.09 0.06

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures, and Other income from the Group income statement.

CEO Comment

Our business is stable and profitable at a time of war, uncertainty and transition. Swedbank stands strong and contributes to growth and financial stability. We are a reliable partner for our customers.

The global economy remains resilient despite considerable turbulence and higher interest rates. According to the International Monetary Fund's World Economic Outlook, the global economy is expected to recover slowly after the crises of recent years. To reduce inflation towards the target, policy rates will remain at a high level for an extended period.

In Sweden and Estonia, household consumption has decreased and growth has slowed faster than in the rest of the world. Lithuania and Latvia have done slightly better. The inflation rate has fallen but remains at too high levels in all four home markets.

Swedbank's profit for the quarter was stable at SEK 9.1 billion. The return on equity was 19.3 per cent. In a highly competitive market, lending volumes increased while margins declined. Commission income increased. Expenses decreased on a seasonal basis and the cost/income ratio improved to 0.30.

Our credit quality is good and we are confident about our conservative and thorough lending process. Customers want the bank's expertise and are acting to deal with the current economic situation. Our propertyrelated exposure is aligned with the bank strategy and risk appetite.

The capital buffer increased to 3.7 percentage points. Swedbank has a strong liquidity position and we have continued to take advantage of the opportunities in the funding markets. I am proud that we were the first Nordic bank to issue a social bond to finance, among other things, companies that develop communications tools for the disabled and residential housing companies that invest in disadvantaged areas.

The focus on, and investment in, sustainable infrastructure have produced good results in the past year. During the quarter, we took another step through a strategic partnership and outsourced operation and maintenance of technical infrastructure to external suppliers, with better capacity to meet future requirements.

Of the more than 2 million conversations with customers handled by the bank every quarter, over 40 per cent now occur through our new communication platform, which has been rolled out in Estonia, Latvia and Lithuania. The platform shortens waiting times and makes customer interactions more efficient. Within a month or so, it will be Swedish Banking's turn.

We are now streamlining the organisation in line with our plan to deliver a sustainable return on equity of 15 per cent from 2025 and onwards. To increase availability and customer satisfaction, we plan to separate out and create a business area for the premium and private banking customer segment and to transfer all corporate customers in Sweden that

currently have an advisor to the Corporates and Institutions business area.

The corporate business in Sweden is stable. We focus on profitable business with low credit risk. Our goal to grow the corporate business within Baltic Banking is succeeding. We are there for our customers, and we see that loan growth for transition to renewable energy is strong.

We will have the best full-service offering for our customers while consolidating our leading position in the mortgage market. The level of activity in the Swedish housing market continues to be subdued and prices are slightly down. In the Baltic markets, real wages have increased and the mortgage portfolio is developing positively. Our green mortgage offering for sustainable housing in Estonia and Latvia is very popular.

Higher costs of living contributed to lower deposit volumes. Savers still value our offerings and volumes rose for term savings accounts. In Sweden, we raised all our savings rates. Monthly savings are stable, as is Robur's position as the leading fund company. In Estonia, Latvia and Lithuania, we are helping to foster a long-term saving culture by providing a favourable interest rate on our popular e-savings account, Easy Saver, which offers unlimited withdrawals.

Our customer promise is to make their financial lives easier. We are seeing high demand for support and advice on both the private and corporate sides, and we are investing to become even better. A new customer centre is being established in Umeå. The number of visits to our digital Financial Health advice service is at a good level in Sweden, and Savings is the most visited site.

Our vision is a financially sound and sustainable society, and our financial strength enables us to finance the green transition. Our expertise is available for customers in our branches from Monday to Friday, in our customer centres seven days a week, and roundthe-clock in our digital channels.

In Sweden, we are establishing the Institute for Financial Health, where we will bring together everyone in the bank who works with societal engagement and financial literacy. In this way, we will reach out on in an even broader manner. All in line with our 200-year savings bank tradition.

Our customers' future is our focus.

Jens Henriksson President and CEO

Table of contents

Financial overview
Economy and market
Important to note
Group development
Result third quarter 2023 compared with second quarter 2023
Result January-September 2023 compared with January-September 2022
Volume trend by product area
Credit and asset quality
Funding and liquidity
Ratings
Operational risks
Capital and capital adequacy
Investigations
Other events
Events after the end of the period
4
5
5
5
5
6
6
8
8
9
9
9
10
10
10
Business areas
Swedish Banking
11
Baltic Banking 13
Corporates and Institutions 15
Group Functions and Other 17
Eliminations 18
Financial statements - Group
Income statement, condensed
Statement of comprehensive income, condensed
19
20
Balance sheet, condensed 21
Statement of changes in equity, condensed 22
Cash flow statement, condensed 23
Notes to the financial statements
Note 1 Accounting policies
Note 2 Critical accounting estimates
24
24
Note 3 Changes in the Group structure 24
Note 4 Operating segments (business areas) 25
Note 5 Net interest income 28
Note 6 Net commission income 29
Note 7 Net gains and losses on financial items 30
Note 8 Net insurance income
Note 9 Other general administrative expenses
31
31
Note 10 Credit impairment 32
Note 11 Bank taxes and resolution fees 35
Note 12 Loans 36
Note 13 Credit impairment provisions 38
Note 14 Credit risk exposures 39
Note 15 Intangible assets
Note 16 Amounts owed to credit institutions
40
40
Note 17 Deposits and borrowings from the public 40
Note 18 Debt securities in issue, senior non-preferred liabilities and subordinated liabilities 41
Note 19 Derivatives 41
Note 20 Valuation categories for financial instruments 42
Note 21 Financial instruments recognised at fair value 44
Note 22 Assets pledged, contingent liabilities and commitments
Note 23 Offsetting financial assets and liabilities
45
46
Note 24 Capital adequacy, consolidated situation 47
Note 25 Internal capital requirement 49
Note 26 Risks and uncertainties 49
Note 27 Related-party transactions 50
Note 28 Swedbank's share 51
Note 29 Effects of changes in accounting policies regarding IFRS 17
Financial statements - Swedbank AB
52
55
Alternative performance measures 60
Signatures of the Board of Directors and the President 62
Review report 63
Publication of financial information 64

More detailed information can be found in Swedbank's Fact book, www.swedbank.com/ir, under Financial information and publications

Financial overview

Income statement Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 % 2022 % 2023 2022 %
Net interest income 12 901 12 768 1 8 358 54 37 605 22 228 69
Net commission income 3 862 3 811 1 3 624 7 11 334 10 692 6
Net gains and losses on financial items 652 524 24 963 -32 2 093 1 176 78
Other income² 1 053 1 069 -2 775 36 2 997 1 984 51
Total income 18 468 18 173 2 13 720 35 54 028 36 080 50
Staff costs 3 429 3 417 0 3 191 7 10 312 9 465 9
Other expenses 2 133 2 303 -7 1 994 7 6 491 5 750 13
Administrative fines 0 -3 0 887 0
Total expenses 5 562 5 717 -3 5 185 7 17 689 15 215 16
Profit before impairments, bank taxes and resolution
fees 12 906 12 456 4 8 535 51 36 339 20 865 74
Impairment of intangible assets 0 11 443 11 443 -98
Impairment of tangible assets 2 0 10 -76 3 10 -71
Credit impairment 347 188 85 602 -42 1 311 800 64
Bank taxes and resolution fees 1 110 844 32 466 2 472 1 392 78
Profit before tax 11 447 11 414 0 7 014 63 32 542 18 220 79
Tax expense 2 321 2 291 1 1 423 63 6 734 3 640 85
Profit for the period 9 125 9 123 0 5 591 63 25 808 14 580 77

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures, and Other income from the Group income statement.

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
Key ratios and data per share 2023 2023 2022 2023 2022
Return on equity, % 19.3 20.4 13.5 18.9 12.0
Earnings per share before dilution, SEK² 8.11 8.11 4.97 22.95 12.98
Earnings per share after dilution, SEK² 8.09 8.09 4.96 22.90 12.95
C/I ratio 0.30 0.31 0.38 0.33 0.42
Equity per share, SEK² 171.5 164.1 150.7 171.5 150.7
Loans to customers/deposit from customers ratio, % 142 139 141 142 141
Common Equity Tier 1 capital ratio, % 18.7 18.6 18.5 18.7 18.5
Tier 1 capital ratio, % 20.5 20.4 19.8 20.5 19.8
Total capital ratio, % 23.0 23.7 23.1 23.0 23.1
Credit impairment ratio, % 0.07 0.04 0.13 0.09 0.06
Share of Stage 3 loans, gross, % 0.37 0.34 0.34 0.37 0.34
Total credit impairment provision ratio, % 0.39 0.38 0.30 0.39 0.30
Liquidity coverage ratio (LCR), % 159 167 154 159 154
Net stable funding ratio (NSFR), % 121 123 117 121 117

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29. 2) The number of shares and calculation of earnings per share are specified in Note 28.

Balance sheet data 30 Sep 31 Dec¹ 30 Sep¹
SEKbn 2023 2022 % 2022 %
Loans to customers 1 808 1 799 0 1 798 1
Deposits from customers 1 278 1 298 -2 1 277 0
Equity attributable to shareholders of the parent company 193 176 10 169 14
Total assets 3 018 2 855 6 2 994 1
Risk exposure amount 838 809 4 753 11

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

Definitions of all key ratios can be found in Swedbank's Fact book on page 74.

Economy and market

Globally, uncertainty about the economic and inflation outlook persisted during the quarter and government bond rates rose, particularly for longer maturities. Meanwhile, stock market indexes fell slightly. The rise in interest rates has been led by the U.S., where the economy remains strong. The Federal Reserve is now expected to keep higher policy rates for an extended period. The U.S. dollar and euro have both strengthened against the Swedish krona. During the quarter, the krona traded at record-low levels against the euro but strengthened slightly toward the end of the quarter.

In the U.S., inflation rose, driven by higher energy prices, while it continued to fall in the euro zone. Underlying inflation, adjusted for volatile components such as energy, continued to decline, however, in both the U.S. and the euro zone. Economic activity clearly downshifted in the euro zone, judging by the Purchasing Managers' Index for both manufacturing and the service sector, while it was stable in the U.S. In China, the economy continued to weaken although with some signs of a stabilisation.

Central banks continue to try to strike a balance between fighting the high inflation addressing the weakening economic development. The Federal Reserve raised its policy rate in July and then left it unchanged. The ECB raised policy rates twice during the quarter. The Riksbank raised its policy rate by 0.25 percentage points to 4.0 per cent in September and signalled that it could be raised again.

In the second quarter, Swedish GDP is estimated to have decreased by 0.8 per cent. The decline was broadbased and driven by weak consumption, housing investment and net exports. Data for the first two months of the third quarter were slightly better. According to the GDP indicator, growth rose by 0.8 per cent in July before falling by 0.2 per cent in August. At the same time private sector output increased in July and August. On the other hand, the National Institute of Economic Research's Economic Tendency Survey was muted in the third quarter and indicated a weaker economic sentiment than normal. The PMI for the service sector and manufacturing industry also indicated a weak development. After a long period of relative strength, the labour market worsened during the quarter with rising unemployment even though employment remained high. Inflation continued to fall but is still significantly above the Riksbank's 2% target.

In the housing market, buyers remained cautious. Price development was weak while the number of transactions remained low. In August, aggregate mortgage volume was 1 per cent higher than the same month in 2022, while it was it was largely unchanged compared to the end of the previous quarter.

In the Baltic economies, economic development lost momentum, impacted by weaker global economic conditions and high domestic inflation. Estonia's GDP fell in the second quarter with negative contributions from consumption, investments and inventory levels. Despite the economic downturn, the labour market remained strong. GDP also fell in Latvia, driven by weaker consumption and falling goods exports. The situation was different in Lithuania, which reported a strong recovery after the sharp downturn in the previous quarter. Increased public investment contributed to

growth in Latvia and Lithuania. Sentiment seems to have stabilised and consumer confidence in Latvia and Lithuania recovered from low levels. The previously very high inflation continued to fall during the quarter and in September averaged just under 4 per cent in the three countries. In addition, the labour markets have still been relatively strong and property prices have been stable to date.

Important to note

This interim report contains alternative performance measures that Swedbank considers valuable information for the reader, since they are used by the executive management for internal governance and performance measurement as well as for comparisons between reporting periods. Further information on the alternative performance measures used in the interim report can be found on page 58.

Group development

Result third quarter 2023 compared with second quarter 2023

Swedbank's profit was stable at SEK 9 125m (9 123). Income increased and expenses decreased, while credit impairments and tax expenses rose. Foreign exchange effects positively impacted profit by SEK 83m before impairment, bank taxes and resolution fund fees.

The return on equity was 19.3 per cent (20.4) and the cost income ratio was 0.30 (0.31).

Income increased to SEK 18 468m (18 173) mainly due to higher net interest income and net gains and losses on financial items. Net commission income also rose, while other income decreased. Foreign exchange effects positively impacted income by SEK 115m.

Net interest income increased by 1 per cent to SEK 12 901m (12 768). Underlying net interest income was positively affected by higher deposit margins in Baltic Banking due to rising market rates. Lower mortgage margins and lower average deposit volumes in Swedish Banking negatively impacted net interest income. Net interest income from corporate lending increased slightly. One additional day in the quarter as well as a weaker krona positively impacted net interest income.

Net commission income increased by 1 per cent to SEK 3 862m (3 811). Income from asset management increased due to day count and foreign exchange effects, and a strong global market performance. Income from card operations was lower in the quarter mainly due to rebates from Mastercard in the second quarter.

Net gains and losses on financial items increased to SEK 652m (524). Most of the increase was related to positive valuation effects within Group Treasury. Corporates and Institutions' net gains and losses on financial items decreased due to valuation effects on derivatives.

Other income decreased by 2 per cent to SEK 1 053m (1 069).

Expenses decreased by 3 per cent to SEK 5 562m (5 717) due to seasonally lower consulting expenses and marketing activities. AML-related investigation expenses amounted to SEK 85m (78). Foreign exchange effects increased expenses by SEK 32m.

Credit impairments amounted to SEK 347m (188). Rating and stage migrations accounted for SEK 831m (648), while expert credit adjustments decreased by SEK -158m (-315). Updated macroeconomic scenarios increased credit impairments by SEK 201m (-22). For individually assessed loans, credit impairments decreased by SEK -265m (29), mainly as a result of amortisations within oil and offshore exposures.

Bank taxes and resolution fees amounted to SEK 1 110m (844). The increase was due to the introduction of a temporary bank tax in Lithuania from the middle of the second quarter this year through 2024.

The tax expense amounted to SEK 2 321m (2 291), corresponding to an effective tax rate of 20.3 per cent (20.1). The slightly higher effective tax rate in the third quarter was largely due to the non-deductible decrease in value of shares and partnerships.

Result January-September 2023 compared with January-September 2022

Swedbank's profit increased to SEK 25 808m (14 580) due to higher income. Higher expenses, credit impairments and bank taxes affected profit negatively. Expenses increased partly because of the Swedish FSA's administrative fine and a settlement with the Office of Foreign Assets Control (OFAC). Foreign exchange effects positively impacted profit before impairments, bank taxes and resolution fees by SEK 1 005m.

The return on equity was 18.9 per cent (12.0) and the cost/income ratio was 0.33 (0.42). Adjusted for the Swedish FSA's administrative fine and the settlement with OFAC, the return on equity was 19.4 per cent and the cost/income ratio was 0.31.

Jan-Sep Jan-Sep Jan-Sep
2023 2023 2022
Income statement, SEKm excl¹
Total income 54 028 54 028 36 080
Total expenses 17 689 16 802 15 215
of which administrative fines 887 0
Profit before tax 32 542 33 429 18 220
Profit for the period 25 808 26 695 14 580
Return on equity, % 18.9 19.4 12.0
C/I ratio 0.33 0.31 0.42

1) Income statement excluding expenses for the administrative fines

Income increased to SEK 54 028m (36 080) mainly because of higher net interest income. Net commission income, net gains and losses on financial items, and other income also increased. Foreign exchange effects positively impacted income by SEK 1 399m.

Net interest income increased by 69 per cent to SEK 37 605m (22 228). Underlying net interest income was positively affected mainly from higher deposit margins following higher market rates. Higher lending volumes also contributed together with a weaker krona. Net commission income increased by 6 per cent to SEK 11 334 (10 692). Income from card operations and payments increased due to residual Covid effects in the previous year and discounts from Mastercard this year. Income from asset management also contributed.

Net gains and losses on financial items increased to SEK 2 093m (1 176). Group Treasury's net gains and losses on financial items benefitted from positive changes in the value of derivatives and the liquidity portfolio. Within Corporates and Institutions, a recovery in market valuations related to the trading portfolio of corporate bonds and higher income from fixed income trading contributed. Derivative valuation adjustments had a negative effect.

Other income increased by 51 per cent to SEK 2 997m (1 984), mainly because the previous year's net insurance was more negatively affected by higher market interest rates.

Expenses increased by 16 per cent to SEK 17 689m (15 215). Adjusted for the Swedish FSA's administrative fine and a settlement with OFAC, expenses increased by 10 per cent. Staff costs increased primarily due to higher salaries and to the extra compensation paid in the Baltic countries. AML-related investigation expenses amounted to SEK 269m (299). High inflation also contributed to expenses. Foreign exchange effects increased expenses by SEK 394m.

Credit impairments amounted to SEK 1 311m (800) and were mainly explained by negative rating and stage migrations and updated macroeconomic scenarios, partly offset by lower expert credit adjustments and credit impairment provisions for individually assessed loans.

Bank taxes and resolution fees amounted to SEK 2 472m (1 392). The increase was due to the fact that the Swedish bank tax rate was raised from 0.05 per cent to 0.06 per cent in 2023 and because Lithuania introduced a temporary bank tax in the middle of the second quarter this year.

The tax expense amounted to SEK 6 734m (3 640), corresponding to an effective tax rate of 20.7 per cent (20.0). The higher effective tax rate in the current period was largely due to the non-deductible administrative fine from the Swedish FSA.

Volume trend by product area

Swedbank mainly conducts business in the product areas of lending, deposits, fund savings and life insurance, and payments.

Lending

Loans to customers increased by SEK 5bn to SEK 1 808bn (1 803) in the quarter. Compared to the third quarter 2022 lending increased by SEK 10bn or 1 per cent. Foreign exchange effects negatively impacted lending volumes by SEK 6bn compared to the second quarter 2023 and positively by SEK 23bn compared to the third quarter 2022.

30 Sep 30 Jun 30 Sep¹
Loans to customers, SEKbn 2023 2023 2022
Loans, private mortgage 1 035 1 036 1 028
of which Swedish Banking 911 911 917
of which Baltic Banking 124 125 111
Loans, private other incl tenant
owner associations 145 145 147
of which Swedish Banking 28 30 81
of which Baltic Banking 24 24 20
of which Corporates and Inst. 92 92 46
Loans, corporate 628 621 623
of which Swedish Banking 133 134 143
of which Baltic Banking 112 106 96
of which Corporates and Inst. 382 381 382
of which Group Functions and
Other 1 1 2
Total 1 808 1 803 1 798

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023. For more information see Important to note on page 5.

Lending to mortgage customers within Swedish Banking was unchanged at SEK 911bn (911) during the quarter. The market share in mortgages in Sweden was 22 per cent as of 31 August. Other private lending in Sweden, including to tenant-owner associations, was also unchanged and amounted to SEK 121bn (121) in the quarter.

Baltic Banking's mortgage volumes increased by 4 per cent in local currency and amounted to the equivalent of SEK 260bn (255) at the end of the quarter.

Corporate lending increased by SEK 7bn during the quarter to SEK 628bn (621). In Sweden, the market share was 15 per cent as of 31 August.

The sustainable asset registry increased by SEK 3bn to SEK 70bn (67) in the quarter. The increase was primarily related to financing for green buildings but also to financing of sustainable transports. At the end of the quarter, the registry contained SEK 63bn in green assets and SEK 7bn in social assets, which are financed by the bank's sustainable bonds. For more information on lending and the sustainable asset registry, see pages 34 and 67 of the Fact book.

Deposits

Total deposits in the business areas decreased by SEK 22bn to SEK 1 272bn (1 294) compared to the previous quarter. During the quarter, deposits from the public decreased within Swedish Banking while customers continued to make extra amortisations. Deposits from the public within Baltic Banking were stable in local currency. Corporate deposits decreased within Corporates and Institutions, Swedish Banking and Baltic Banking, including in local currency. Compared to the third quarter 2022 total deposits in the business areas were stable.

Total deposits from customers amounted to SEK 1 278bn (1 298). Foreign exchange effects negatively impacted total deposit volume by SEK 8bn compared to the previous quarter and positively by SEK 26bn compared to the second quarter 2022.

30 Sep 30 Jun 30 Sep¹
Deposits from customers, 2023 2023 2022
Deposits, private 704 716 699
of which Swedish Banking 474 481 490
of which Baltic Banking 229 235 209
Deposits, corporate 574 582 578
of which Swedish Banking 136 139 168
of which Baltic Banking 147 152 133
of which Corporates and
Institutions 285 287 273
of which Group Functions and
Other 6 4 4
Total 1 278 1 298 1 277

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023. For more information see Important to note on page 5.

Swedbank's deposits from private customers decreased by SEK 12bn in the quarter to SEK 704bn (716).

Corporate deposits in the business areas decreased by SEK 10bn in the quarter to SEK 568bn (578).

As of 31 August, Swedbank's market share for deposits from private customers in Sweden was 18 per cent. The market share for corporate deposits was 15 per cent. For more information on deposits, see page 35 of the Fact book.

Fund savings and life insurance

Assets under management by Swedbank fell by 3 per cent in the quarter to SEK 1 529bn (1 578) as of 30 September. The decrease was predominantly due to the market downturn, but net outflows also contributed.

Asset management 30 Sep 30 Jun 30 Sep
SEKbn 2023 2023 2022
Sweden 1 430 1 477 1 192
Estonia 26 27 22
Latvia 36 37 28
Lithuania 35 35 28
Other countries 2 2 2
Total Mutual funds under
Management 1 529 1 578 1 272
Closed End Funds 1 1 0
Discretionary asset management 400 406 380
Total assets under Management 1 930 1 984 1 652

The net flow in the Swedish fund market amounted to SEK 5bn (34) in the quarter. The trend of the largest inflow to index funds also contributed this quarter with a net flow of SEK 19bn. Fixed income funds also had inflows, while actively managed equity funds, mixed funds and hedge funds reported outflows.

The net flow to Swedbank Robur's funds in Sweden amounted to SEK -2bn (7) during the quarter. The outflows were primarily in the distributions through the Swedish Pensions Agency. Meanwhile, Corporates and Institutions and Swedish Banking also reported net outflows. However, third-party distributors and the savings banks continued to generate net inflows during the quarter.

In Estonia, Latvia and Lithuania, the net flow amounted to SEK 2bn (2). By assets under management, Swedbank Robur is the leader in the Swedish and Baltic fund markets. As of 30 September, the market share in Sweden was 22 per cent. In Estonia and Lithuania it was 38 per cent, while in Latvia it was 40 per cent.

Life insurance assets under management in the Swedish operations decreased by 3 per cent in the quarter to SEK 319bn (327). Premium income,

consisting of premium payments and capital transfers, amounted to SEK 6bn (6).

Assets under management, life
insurance SEKbn
2023 30 Sep 30 Jun 30 Sep
2023
2022
Sweden 319 327 271
of which collective occupational
pensions 179 182 146
of which endowment insurance 90 93 81
of which occupational pensions 40 41 34
of which other 11 11 10
Baltic countries 9 9 8
Total assets under management 328 337 279

For premium income, excluding capital transfers, Swedbank's market share in the first quarter (latest available data) was 7 per cent (7 per cent in the previous quarter). In the transfer market, Swedbank's market share was 10 per cent in the second quarter (8 per cent in the previous quarter).

In Estonia, Latvia and Lithuania, Swedbank is the largest life insurance company. The market shares for premium payments in the first eight months of 2023 were 49 per cent in Estonia, 28 per cent in Latvia and 22 per cent in Lithuania.

Payments

The total number of card transactions acquired in the quarter was 954 million, 3 per cent higher than the same period in 2022. The total number of transactions acquired in Sweden, Norway, Finland and Denmark increased by 2 per cent, while the number of transactions acquired in the Baltic countries increased by 9 per cent.

Acquired transaction volumes in Sweden, Norway, Finland and Denmark increased to SEK 235bn, 7 per cent higher than the same period in 2022. The corresponding volume in the Baltic countries amounted to SEK 38bn, 22 per cent higher than the same period in 2022. Due to the high inflation rate, acquired transaction volumes increased by more than the number of acquired card transactions.

The total number of Swedbank cards in issue at the end of the quarter was 8.4 million, in line with the end of the previous quarter.

30 Sep 30 Jun 30 Sep
Number of cards 2023 2023 2022
Issued cards, millon 8.4 8.4 8.3
of which Sweden 4.5 4.5 4.5
of which Baltic countries 3.9 3.9 3.8

The number of purchases in Sweden with Swedbank cards decreased by 0.5 per cent in the quarter compared to the same quarter in 2022. A total of 380 million card purchases were made. In the Baltic countries, the number of card purchases grew by 10 per cent in the same period to 251 million in the quarter.

In Sweden, there were 204 million domestic payments in the quarter, which was a decrease of 2 per cent compared to the same period in 2022. In the Baltic countries, 116 million domestic payments were processed, up 9 per cent compared to the same period in 2022. Swedbank's market share of payments via Bankgirot was 35 per cent. The number of international payments in Sweden increased by 3 per cent compared to the same quarter in 2022 to 1.7 million. In the Baltic

countries, international payments increased by 20 per cent to 7 million.

Credit and asset quality

The economic situation with high inflation, rising interest rates and a weaker economy continues to challenge individuals and businesses, and weighed in particular on consumer-related sectors such as housing construction and retail. The weak Swedish krona posed further challenges to the Swedish economy and put pressure on, for example, the retail sector through higher import prices.

The credit quality of Swedbank's lending was high with low write-offs and little impact from bankruptcies. Credit quality indicators, such as the share of loans with late payments, rose slightly, but from low levels. Total credit impairment provisions amounted to SEK 8 105m (7 847), of which SEK 1 493m (1 661) was expert credit adjustments.

Mortgages in Sweden, which account for just over half of Swedbank's total lending, are of a high quality and historical mortgage-related credit impairments have been very low. During the quarter, there was a slight increase in loans with late payments. The number of forborne loans increased slightly after more applications for amortisation deferrals were granted. The loan-tovalue ratio in the mortgage portfolio in Sweden was 57 per cent. The loan-to-value ratios in the Baltic countries were 42 per cent in Estonia, 66 per cent in Latvia and 45 per cent in Lithuania.

Swedbank's lending to the property management sector amounted to SEK 301bn and accounted for 16 per cent of the total loan portfolio. Of this, 47 per cent was offices, 30 per cent residential properties and the rest manufacturing facilities, warehouses and other property management. In the lending approval process, Swedbank analyses the long-term repayment capacity of property companies and attaches great importance to stable cash flows. The loan-to-value ratio for lending to the property management sector was 53 per cent in total, 54 per cent for residential properties and 52 per cent for other properties.

The total share of loans in stage 2, gross, was 9.6 per cent (10.1). For personal loans the corresponding share was 7.3 per cent (8.4) and for corporate loans it was 15.6 per cent (14.2).

The share of loans in stage 3, gross, was 0.35 per cent (0.34). The provision ratio for loans in stage 3 was 29 per cent (36) mainly due to the decrease in shipping and offshore sector.

For more information on credit exposures, provisions and credit quality, see notes 10 and 12-14 as well as pages 37-49 of the Fact book.

Funding and liquidity

During the third quarter, the capital markets were less volatile and central banks continued to raise policy rates to cool inflation. Yields on securities with both short and long maturities rose. The short-term funding market functioned well throughout the quarter and we saw increased interest in securities with longer maturities. This reflects the market's expectations that the period of significant rate hikes is nearing an end.

Swedbank took advantage of the stable market conditions and issued two senior non-preferred bonds in euro and U.S. dollar.

The euro bond is a social bond and an important instrument for Swedbank to promote social investments. The issue proceeds are being allocated to job creation through financing for small and midsized companies, socioeconomic development and affordable housing. Swedbank was the first Nordic bank to issue a social bond.

Swedbank issued SEK 39bn in long-term debt instruments in the quarter. As of 30 September, Swedbank's outstanding short-term funding (commercial paper) in issue amounted to SEK 384bn (364). Available cash and balances with central banks and reserves with the Swedish National Debt Office amounted to SEK 282bn (352) and the liquidity reserve amounted to SEK 653bn (672). The Group's Liquidity Coverage Ratio (LCR) was 159 per cent (167) and for USD, EUR and SEK it was 133, 221 and 107 per cent, respectively. The net stable funding ratio (NSFR) was 121 per cent (123). For more information on funding and liquidity, see notes 16-18 and pages 54–64 of the Fact book.

Ratings

During the quarter, there were no changes in Swedbank's ratings. For more information on the ratings, see page 66 of the Fact book.

Operational risks

Cybersecurity preparedness was high during the quarter against the backdrop of escalated threats to the financial sector. Swedbank closely monitors developments and can reassess the level of cybersecurity risks as needed. The bank prioritises IT and information security due to the changing threat scenario resulting from geopolitical developments and an elevated risk of terrorism in Sweden. Swedbank has a strong capability to manage these risks.

The risk of fraud posed by organised crime remained high. Swedbank works continuously to maintain security for its customers and to educate them on how to protect themselves against fraud. During the quarter, the Swedish banking industry's anti-fraud campaign – "Hard to Trick" – continued.

Capital and capital adequacy

Capital ratio and capital requirement

The Common Equity Tier 1 (CET1) capital ratio was 18.7 per cent (18.6) at the end of the quarter. The total CET1 capital requirement, including Pillar 2 guidance, was 15.0 per cent (15.2) of the Risk Exposure Amount (REA), which resulted in a CET1 capital buffer of 3.7 per cent (3.5). CET1 capital increased to SEK 157bn (153) and was mainly affected by the quarterly profit and anticipated dividend.

Change in Common Equity Tier 1 capital

(Refers to Swedbank consolidated situation)

Risk Exposure Amount (REA)

REA increased to SEK 838bn (819) in the third quarter. REA for credit risk increased primarily due to the implementation of the risk weight floor for exposures collateralised by commercial properties in Pillar 1 REA, increased lending within Baltic Banking, and the implementation of new probability of default (PD) models for exposures to large corporates within Corporates and Institutions. REA for market risk decreased by SEK 3bn mainly through a decrease in positions vis-à-vis Swedish institutions. REA for Article 3 according to the EU's regulation on prudential requirements for credit institutions (CRR) decreased by SEK 26bn to balance the temporary add-on related to the ongoing review of internal ratings-based (IRB) models in the Pillar 2 requirement, as well as the abovementioned implementation of the new PD models for large corporates.

Change in REA

(Refers to Swedbank consolidated situation)

The leverage ratio was 6.0 per cent (5.8) and therefore exceeds the leverage ratio requirement including Pillar 2 guidance of 3.5 per cent.

Capital and resolution regulations

The Swedish FSA decided on new capital requirements after the annual Supervisory Review and Evaluation Process (SREP). All in all, the changes in the Pillar 2 requirement (P2R) and REA imply minor changes to the nominal capital requirement and a slightly higher MREL requirement. In relation to the risk exposure amount (REA), the P2R for CET1 amounted to 1.8 per cent (1.5) and the Pillar 2 guidance (P2G) to 0.5 per cent (1.0). The P2G for the leverage ratio was 0.5 per cent (0.45) of the exposure amount for the leverage ratio.

The increase in the P2R was mainly caused by a temporary add-on of 1 per cent related to the ongoing review of IRB models. The majority of the change is due to an increase for mortgages in Sweden of 0.8 per cent over and above the mortgage floor. The add-on relates in its entirety to the review of new models, which is being examined by the Swedish FSA and is expected to be released when the new models are implemented. The models are expected to result in lower capital requirements than the add-on, and the Swedish FSA has set the level of the add-on to incentivise the bank to complete the implementation as quickly as possible. A corresponding provision for mortgages has not been made within the framework of the bank's voluntary Article 3 add-on, since the estimated REA outcome is expected to be below the mortgage floor by a wide margin when the models have been approved. Going forward, a slight increase in the REA over and above the bank's voluntary Article 3 add-on is expected as part of the approval process, which is expected to continue in 2024 and 2025.

The Swedish FSA's risk weight floor for exposures to commercial real estate, which was previously included as an add-on in the P2R, at the same time was eliminated and instead transferred directly to the REA. The P2G level was set based on the Swedish FSA's overall evaluation of stress tests and other qualitative criteria.

The Resolution Act, which entered into force in 2021, gradually phases in the MREL requirement by 1 January 2024, and Swedbank already meets the requirements by a wide margin.

The revised Basel III regulation, also called Basel IV, is scheduled to enter into force in 2025 with a phase-in period through 2032. The revisions include changes to the standardised approaches and internal models used to calculate the capital requirements for credit and market risk, operational risk and a capital requirement floor for internal models. The regulation is expected to result in a minor increase in the risk exposure amount for Swedbank and it must be approved by the European Council and the EU Parliament before it enters into force.

Investigations

U.S. authorities continue to investigate Swedbank's historical anti-money laundering and counter-terrorism financing work and historical information disclosures. The investigations, which are being conducted by the Department of Justice (DoJ), the Securities and Exchange Commission (SEC) and the Department of Financial Services in New York (DFS), are continuing and the bank is holding individual discussions with the authorities through its U.S. legal advisors. The investigations are at different stages and the bank

cannot at this time determine any financial consequences or when the investigations will be completed.

In the first quarter 2022, Swedbank AS was informed by the Estonian Prosecutor's Office of suspected offences relating to money laundering in 2014–2016. The criminal investigation originates from the Estonian FSA's previous investigation of Swedbank AS in 2019. The maximum fine for the suspected crime is EUR 16m. The bank cannot at this time determine when the investigation will be completed.

Other events

On 10 July, it was announced that Swedbank is investing SEK 10m in Hemma, a B2B platform that aggregates data and analyses property energy performance. Through this collaboration, Swedbank, as Sweden's largest mortgage lender, strengthens its position in the housing market's climate transition.

On 4 September, Swedbank announced that it will separate out create a business area for premium and private banking customers. Furthermore, the corporate customers in Swedish Banking, which have an advisor, will be transferred to Corporates and Institutions. Swedbank appointed Anna-Karin Laurell as the new Head of Swedish Banking and Malin Lilliecrona as the Head of the new business area, both of whom will join the Group Executive Committee no later than 1 April 2024.

On 22 September, Swedbank was named the most loved brand at the annual Baltic Brand Awards ceremony. For the fifth year in a row, Swedbank is the most loved brand in the Baltic countries.

On 26 September, it was announced that Swedbank Robur is one of the founding participants of the Nature Action 100, an international initiative with the ambition to address nature loss and biodiversity decline from an investor perspective. A central part of the initiative is to monitor companies' advancements using key benchmark indicators.

Events after the end of the period

On 17 October, Liza Jonson, the CEO of Swedbank Robur, won the Sustainable Leadership Award 2023. The motivation emphasised her dedication in leading the way towards a more positive and sustainable future for her own organisation as well as for competitors and society.

Swedish Banking

  • Stable profit with unchanged mortgage volume
  • Good underlying credit quality
  • Swedbank is establishing a new business area for premium and private banking customers

Income statement

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 % 2022 % 2023 2022 %
Net interest income 6 333 6 597 -4 4 906 29 19 493 12 132 61
Net commission income 2 286 2 284 0 2 149 6 6 758 6 377 6
Net gains and losses on financial items 92 88 5 83 11 283 154 83
Other income² 484 463 5 466 4 1 266 1 211 5
Total income 9 195 9 432 -3 7 605 21 27 800 19 875 40
Staff costs 699 688 2 673 4 2 086 2 053 2
Variable staff costs 19 9 10 87 43 20
Other expenses 1 897 2 000 -5 1 701 12 5 691 5 037 13
Depreciation/amortisation 4 5 -14 6 -35 14 21 -31
Total expenses 2 620 2 703 -3 2 390 10 7 834 7 130 10
Profit before impairments, bank taxes and
resolution fees 6 575 6 729 -2 5 214 26 19 966 12 745 57
Credit impairment 207 178 16 218 -5 822 366
Bank taxes and resolution fees 276 264 5 299 -8 832 895 -7
Profit before tax 6 093 6 287 -3 4 697 30 18 312 11 483 59
Tax expense 1 143 1 219 -6 866 32 3 524 2 144 64
Profit for the period 4 949 5 068 -2 3 831 29 14 788 9 340 58
Non-controlling interests 3 1 4 -36 2 4 -37
Return on allocated equity, % 30.9 31.6 24.1 30.8 19.8
Loan/deposit ratio, % 176 173 174 176 174
Credit impairment ratio, % 0.08 0.07 0.08 0.10 0.04
Cost/income ratio¹ 0.28 0.29 0.31 0.28 0.36
Loans to customers, SEKbn 1 072 1 075 0 1 141 -6 1 072 1 141 -6
Deposits from customers, SEKbn 610 620 -2 658 -7 610 658 -7
Full-time employees 3 444 3 375 2 3 508 -2 3 444 3 508 -2

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023 and due to IFRS 17. For more information see Note 4, Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

Result

Third quarter 2023 compared with second quarter 2023

Profit decreased by 2 per cent to SEK 4 949m (5 068). Lower income was partly offset by decreased expenses.

Net interest income decreased by 4 per cent to SEK 6 333m (6 597). Lower mortgage margins and lower average deposit volumes negatively impacted net interest income.

Household mortgage volumes were stable at SEK 911bn (911). Lending to tenant-owner associations was also stable, at SEK 3bn (3). Corporate lending decreased by SEK 2bn to SEK 132bn (134). Customer transfers to Corporates and Institutions negatively impacted lending volumes to tenant-owner associations and corporates by SEK 1bn.

Deposit volumes decreased by SEK 10bn to SEK 610bn (620). Household deposits decreased by SEK 6bn. Corporate deposits decreased by SEK 4bn, partly due to customer transfers to Corporates and Institutions.

Net commission income was stable at SEK 2 286m (2 284) mainly driven by higher asset management income, offset by lower card income.

Other income increased to SEK 484m (463) mainly due to increased net insurance.

Expenses decreased by 3 per cent to SEK 2 620m (2 703) mainly affected by a retroactive adjustment in the second quarter due to the reorganisation between Swedish Banking and Group Functions and Other.

Credit impairments amounted to SEK 207m (178) mainly affected by updated macroeconomic scenarios as well as rating and stage migrations, partly offset by decreased expert credit adjustments.

January-September 2023 compared with January-September 2022

Profit increased to SEK 14 788m (9 340). Higher income was partly offset by higher expenses and credit impairments.

Net interest income increased by 61 per cent to SEK 19 493m (12 132) mainly due to higher deposit margins resulting from higher market interest rates. Lending margins decreased, but not to the same extent.

Net commission income increased to SEK 6 758m (6 377) mainly due to higher income from cards and asset management.

Net gains and losses on financial items increased to SEK 283m (154).

Other income increased to SEK 1 266m (1 211). Increased income from partly-owned savings banks was offset by lower income from Entercard and lower net insurance, where the net insurance was positively affected in the previous year by revised assumptions and calculations for provisions.

Expenses increased by 10 per cent to SEK 7 834m (7 130). The increase was attributable to among other things a retroactive adjustment between Swedish Banking and Group Functions and Other.

Credit impairments amounted to SEK 822m (366) mainly affected by updated macroeconomic scenarios as well as rating and stage migrations.

Business development

Activity in the housing market remained dampened during the quarter and house prices fell slightly. The number of transactions was low and the amortisation rate remained at a high level. Against the backdrop of rising market interest rates, Swedbank raised the mortgage rate for interest fixing periods up to 3 years. Our strategy of proactively contacting customers to attract more mortgage customers continued to be successful.

Deposits decreased during the quarter partly on account of higher expenses for households and businesses.

In asset management, we see that many customers are continuing their long-term monthly saving, while the weak Swedish stock market has meant that customers have partly reallocated their assets to global funds.

The current macroeconomic uncertainty kept demand high for support and advice from both private and corporate customers. Among private customers, the high inflation rate and rising interest rates are affecting their personal finances and forcing them to face hard financial choices and questions. We are there for our

customers and provide support and advice when are making long-term financial decisions and in managing the prevailing economic situation in the best possible way.

Activity among small and midsized companies dampened during the quarter owing to the economic uncertainty. Many companies are adopting a wait and see approach and are tending to delay investments. Also, customers in the forestry and agricultural sector were affected by the deteriorating macroeconomic situation. During the quarter, we continued to strengthen our presence and advisory capacity in this sector by recruiting additional forestry and agricultural specialists. To give our forestry and agricultural customers the tools to manage possible liquidity needs, we have extended our liquidity loan offering.

We also announced an organisational change whereby Swedbank is establishing a new business area focused on premium and private banking customers who are currently part of Swedish Banking. The change is a natural step to further improve service, advice and our offering for these customer groups. The change will take effect no later than 1 April 2024. In addition, the corporate customers within Swedish Banking who today have advisors will be transferred to Corporates and Institutions. The change is being made to further strengthen our corporate offering.

Swedbank's societal engagement through Young Entrepreneurship and our own initiatives Young Economy and Digital Economy are continuing. As of 30 September, we have educated over 60 000 young people as part of Young Economy and over 2 000 customers within the framework of the Digital Economy initiative. In September, part 2 of the banking industry's "Hard to Trick" campaign ton increase fraud awareness was launched. Besides webinars, advertising and information in digital channels, customers events will be held on the topic as well.

Mikael Björknert Head of Swedish Banking

Sweden is Swedbank's largest market, with around 4 million private customers and over 250 000 corporate customers. This makes Swedbank the largest Swedish bank by number of customers. Swedish Banking offers private customers and small to medium-sized companies financial services and advice adapted to their specific situation and needs. The bank is there for them throughout their journey – from small to big. Swedbank is a digital bank with physical meeting points and satisfies customers' needs with the help of partners. We are available through digital devices, by telephone or in person, depending on what customers need help with. The bank is strongly committed to the community and invests in an inclusive future where we promote economically sustainable thinking.

Baltic Banking

  • Stronger net interest income and a stable cost trend
  • Higher lending volumes, credit quality remains high despite weaker macroeconomic scenarios
  • Successful sustainable loan offering is extended

Income statement

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 % 2022 % 2023 2022 %
Net interest income 4 937 4 629 7 2 221 13 506 5 098
Net commission income 871 856 2 760 15 2 543 2 183 16
Net gains and losses on financial items 134 140 -4 114 18 407 304 34
Other income² 151 231 -35 -41 589 -216
Total income 6 093 5 855 4 3 052 100 17 045 7 369
Staff costs 505 478 6 408 24 1 459 1 145 27
Variable staff costs 25 30 -15 12 73 40 83
Other expenses 803 781 3 594 35 2 316 1 698 36
Depreciation/amortisation 47 46 2 45 5 139 134 4
Administrative fines 37 37
Total expenses 1 380 1 371 1 1 059 30 4 025 3 017 33
Profit before impairments, bank taxes and
resolution fees 4 712 4 484 5 1 993 13 020 4 352
Impairment of tangible assets 2 0 10 -80 3 10 -70
Credit impairment 166 -26 132 26 111 118 -6
Bank taxes and resolution fees 620 349 25 994 74
Profit before tax 3 923 4 160 -6 1 826 11 912 4 149
Tax expense 685 771 -11 329 2 148 728
Profit for the period 3 238 3 389 -4 1 498 9 764 3 422
Return on allocated equity, % 40.2 42.2 22.2 41.4 17.1
Loan/deposit ratio, % 69 66 66 69 66
Credit impairment ratio, % 0.26 -0.04 0.25 0.06 0.08
Cost/income ratio¹ 0.23 0.23 0.35 0.24 0.41
Loans to customers, SEKbn 260 255 2 227 14 260 227 14
Deposits from customers, SEKbn 376 387 -3 342 10 376 342 10
Full-time employees 4 738 4 706 1 4 702 1 4 738 4 702 1

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

Result

Third quarter 2023 compared with second quarter 2023

Profit decreased to SEK 3 238m (3 389). Profit in local currency decreased due to higher credit impairments and the bank tax in Lithuania. Higher income contributed positively. Foreign exchange effects increased profit by SEK 57m.

Net interest income rose by 5 per cent in local currency mainly due to higher deposit margins resulting from higher market interest rates. Increased lending volumes and a positive day effect also contributed. Foreign exchange effects positively impacted net interest income by SEK 83m.

Lending increased by 4 per cent in local currency during the quarter. Lending to households increased by 2 per cent while corporate lending rose by 8 per cent. Foreign exchange effects negatively impacted by SEK 6bn.

Deposit volumes decreased by 1 per cent in local currency during the quarter. Household deposits were stable while corporate deposits fell by 1 per cent. Foreign exchange effects negatively impacted by SEK 8bn.

Net commission income was stable in local currency.

Net gains and losses on financial items decreased by 6 per cent in local currency due to changes in the value of shares in the Estonian operations in the previous quarter.

Other income decreased by 36 per cent in local currency because net insurance declined due to higher market interest rates and claims.

Expenses decreased by 1 per cent in local currency due to lower consulting and marketing expenses in the third quarter as well as the settlement with OFAC in the previous quarter. The decrease was offset by higher staff costs as well as the costs to improve digital

solutions and strengthen risk functions. Foreign exchange effects increased expenses by SEK 23m.

The bank tax in Lithuania amounted to SEK 586m (322) for the quarter. The tax increased since it applied to the entire third quarter.

Credit impairments amounted to SEK 166m (-26) and were mainly due to increased provisions for individually assessed loans as well as updated macroeconomic scenarios.

January-September 2023 compared with January-September 2022

Profit increased to SEK 9 764m (3 422). Profit in local currency increased due to higher income, partly offset by higher expenses and bank tax. Foreign exchange effects positively impacted profit by SEK 802m.

Net interest income increased by 143 per cent in local currency mainly due to higher deposit margins and larger lending volumes. Foreign exchange effects impacted net interest income positively by SEK 1 119m.

Lending increased by 8 per cent in local currency. Household lending rose by 6 per cent while corporate lending rose by 10 per cent. Foreign exchange effects made a positive contribution of SEK 15bn.

Deposits increased by 4 per cent in local currency. Household deposits rose by 3 per cent while corporate deposits increased by 4 per cent. Foreign exchange effects made a positive contribution SEK 22bn.

Net commission income increased by 7 per cent in local currency largely owing to higher card income.

Net gains and losses on financial items increased by 23 per cent in local currency due to positive valuation effects in asset management and in the insurance portfolio during the year.

Other income increased in local currency because net insurance in the previous year was negatively impacted by higher market interest rates.

Expenses increased by 22 per cent in local currency mainly due to higher staff costs, cost increases linked to inflation, the settlement with OFAC and consulting expenses. Investments in digital solutions continued to rise. Foreign exchange effects increased expenses by SEK 335m.

Credit impairments amounted to SEK 111m (118). The largest share was credit impairment provisions for individually assessed loans.

Business development

The economic development in the Baltic economies remained sluggish in the third quarter, although lower inflation and a robust labour market contributed positively to consumer purchasing power. Activity in the housing market held up well, and despite the fact that higher interest rates made home purchases more expensive, Swedbank's mortgage portfolio continued to grow. Demand for consumer loans was stable. Customers' interest in smaller loans, for instance for home renovations and car purchases increased. Leasing volumes also grew during the quarter.

Corporate lending was negatively affected by the slowdown in export markets, but also by drought and extreme hailstorms that affected the agricultural sector during the summer. Despite this, corporate lending volumes grew during the quarter with strong demand from the public sector and state-owned enterprises, particularly in the renewable energy sector.

Swedbank continued to promote long-term savings. During the quarter, the interest rate on fixed-rate savings accounts was raised in all three Baltic countries. In Lithuania, as in Estonia and Latvia previously, interest was introduced on Easy Saver, a savings account with unlimited withdrawals. This is an important step to boost the savings culture and contribute to stronger financial health in the Baltic countries.

In August, the three Baltic countries were struck by a historically devastating storm. Swedbank quickly and clearly provided information on which damages were covered by Swedbank insurance, which was appreciated by customers.

The work to improve customer service continued during the quarter. The new cloud-based communication platform, which had already been launched in Estonia and Latvia, was introduced in Lithuania. The platform enables customers to identify themselves and simplifies contacts with Swedbank.

Swedbank continues to show a strong commitment to social engagement. Swedbank's zero-margin campaign for sustainable loans in Estonia and Latvia has been well received and has therefore been extended until the end of the year.

Arbonics, a tech-based carbon and ecosystem platform for forest and landowners in Europe, continued to broaden its offering to the Baltic countries by offering reforestation loans in Lithuania in collaboration with Swedbank. Similar solutions are already in place in Estonia and Latvia.

Jon Lidefelt Head of Baltic Banking

Swedbank is the largest bank by number of customers in Estonia, Latvia and Lithuania, with around 3.4 million private customers and nearly 300 000 corporate customers. According to surveys, Swedbank is also the most loved brand in the Baltic countries. Through digital channels, customer centres and branches, the bank is always available. Swedbank is part of the local community. Local engagement is expressed in many ways, with initiatives to promote education, entrepreneurship and social welfare. Swedbank has 17 branches in Estonia, 21 in Latvia and 45 in Lithuania.

Corporates and Institutions

  • Stable profit during the quarter
  • Increased net interest income from higher lending margins
  • Focus on corporate financing of climate transition

Income statement

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 % 2022 % 2023 2022 %
Net interest income 2 685 2 567 5 1 870 44 7 612 4 944 54
Net commission income 776 794 -2 739 5 2 284 2 269 1
Net gains and losses on financial items 299 363 -18 290 3 1 059 739 43
Other income² 54 54 1 39 37 169 143 18
Total income 3 813 3 778 1 2 939 30 11 124 8 096 37
Staff costs 398 407 -2 383 4 1 224 1 179 4
Variable staff costs 26 13 32 -19 80 81 -1
Other expenses 728 708 3 744 -2 2 201 2 231 -1
Depreciation/amortisation 5 6 -13 5 2 17 16 9
Total expenses 1 158 1 135 2 1 164 -1 3 523 3 508 0
Profit before impairments, bank taxes and
resolution fees 2 655 2 643 0 1 775 50 7 600 4 588 66
Impairment of intangible assets 0 181 181
Credit impairment -35 38 251 362 297 22
Bank taxes and resolution fees 208 225 -7 137 52 629 410 54
Profit before tax 2 482 2 381 4 1 206 6 609 3 701 79
Tax expense 544 465 17 298 83 1 353 848 60
Profit for the period 1 937 1 915 1 908 5 256 2 853 84
Return on allocated equity, % 16.0 17.3 8.5 15.3 9.5
Loan/deposit ratio, % 166 165 157 166 157
Credit impairment ratio, % -0.02 0.03 0.21 0.09 0.15
Cost/income ratio¹ 0.30 0.30 0.40 0.32 0.43
Loans to customers, SEKbn 475 472 1 428 11 475 428 11
Deposits from customers, SEKbn 285 287 -1 273 4 285 273 4
Full-time employees 1 177 1 195 -1 1 172 0 1 177 1 172 0

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023. For more information see Note 4.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

Result

Third quarter 2023 compared with second quarter 2023

Stable income with strong net interest income and stable expenses increased profit to SEK 1 937m (1 915).

Net interest income increased to SEK 2 685m (2 567). Higher lending margins and volumes were offset by slightly lower deposit volumes.

Net commission income decreased to SEK 776m (794). Seasonally lower advisory commissions from equityrelated transactions and bond issues were offset by increased commissions from custodial services as well as higher card commissions.

Net gains and losses on financial items decreased to SEK 299m (363) mainly due to lower income from derivative valuation adjustments (CVA/DVA). Higher market valuations in the trading portfolio of corporate bonds had a positive effect, while fixed income and FX trading were stable.

Total expenses increased to SEK 1 158m (1 135). Seasonally lower staff costs were offset by a quarterly effect attributable to the retroactive adjustment made in the second quarter due to the reorganisation between Corporates and Institutions and Group Functions and Other.

Credit impairments amounted to SEK -35m (38). Lower expert credit adjustments as well as lower credit impairment provisions for individually assessed loans due to amortisations of oil and offshore exposures were offset by negative rating and stage migrations.

January-September 2023 compared with January-September 2022

Profit increased to SEK 5 256m (2 853) largely due to higher net interest income and net gains and losses on financial items.

Net interest income increased to SEK 7 612m (4 944) mainly due to higher deposit margins and higher

average lending volumes. Customer transfers from Swedish Banking had a positive effect.

Net commission income increased to SEK 2 284m (2 269). Increased commissions from asset management as well as the bank's income from electricity price support payments were offset somewhat by lower income from merchant payments. Customer transfers contributed positively.

Net gains and losses on financial items increased to SEK 1 059m (739). The recovery in the market valuation of the trading portfolio of corporate bonds and higher income from fixed income trading contributed positively. Derivative valuation adjustments (CVA/DVA) had a negative effect.

Expenses increased marginally to SEK 3 523m (3 508). Lower IT expenses were offset by higher staff costs due to annual salary increases and restructuring costs.

Credit impairments amounted to SEK 362m (297) and were mainly explained by negative ratings and stage migrations as well as updated macroeconomic scenarios, partly offset by lower expert credit adjustments as well as lower credit impairment provisions for individually assessed loans.

Business development

Lending and deposits were both stable during the quarter. Lending to the real estate sector rose slightly. Deposits from institutional clients and the public sector decreased. Corporate deposits also fell slightly, while short-term deposits in foreign currency increased.

Sentiment in the capital markets improved. In the bond market, activity was low during the summer months but rose during the quarter due to lower credit premiums in the secondary market. Investors and issuers have become more closely aligned, including in the real estate sector. Swedbank served as an advisor in connection with share issues by Diös and Humlegården, among other companies. There was also a slight recovery in high-yield bonds issuance, where the bank acted as an advisor to, for instance, Stendörren and Stillfront regarding their issues. Financing activity among banks remained high. We assisted Swedbank Treasury, for example, with issuing a social bond, the

first from a Nordic bank. In addition, we have designed 16 frameworks for sustainable bonds for institutional and corporate clients and arranged nine sustainability events for our clients so far this year.

Demand for share capital from small businesses in order to strengthen their balance sheets increased. Although activity was lower in the real estate sector than in the first half of the year, Swedbank served as an advisor to Logistea in connection with its rights issue. M&A activity also slowed. However, Swedbank served as an advisor on the sale of Hjo installation to Nordic Capital.

There was strong demand from real estate companies for interest rate risk management services as the rising interest rates has made interest rate risk a priority. In the FX business, the level of activity from corporate clients remained high, particularly from exporters, which entered into currency hedges when the Swedish krona weakened.

During the quarter, Swedbank expanded its collaboration with SpareBank 1 Markets to also include the investment grade business. Through this collaboration, Swedbank strengthens its distribution of bonds in Norwegian kroner via SpareBank 1 Markets and is able to offer their customers our expertise in Debt Capital Markets (DCM) for transactions in euro and SEK.

We continued the implementation of our service model for midsized corporate clients, which also includes a more structured way of working with customer plans where we cover client needs in a better way.

To further improve the overall corporate offering, responsibility for all corporate clients who currently have advisors in Swedish Banking will be transferred to Corporates and Institutions. This will be completed by 1 April 2024.

Bo Bengtsson Head of Corporates and Institutions

Corporates and Institutions is responsible for Swedbank's offering to customers with revenues above SEK 2 billion and those with complex needs. The business area is also responsible for corporate and capital market products in other parts of the bank and for the Swedish savings banks. Corporates and Institutions works closely with customers, who receive advice to create long-term profitability and sustainable growth. The business area is represented in Sweden, Estonia, Latvia, Lithuania, Norway, Finland, China and the U.S.

Group Functions and Other

Income statement

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 % 2022 % 2023 2022 %
Net interest income -1 078 -1 044 3 -646 67 -3 065 49
Net commission income -65 -113 -43 -30 -235 -153 54
Net gains and losses on financial items 128 -66 477 -73 345 -21
Other income² 840 786 7 620 35 2 363 1 764 34
Total income -175 -437 -60 421 -592 1 639
Staff costs 1 713 1 735 -1 1 642 4 5 187 4 869 7
Variable staff costs 48 61 -22 35 37 172 88 94
Other expenses -1 326 -1 256 6 -1 170 13 -3 835 -3 583 7
Depreciation/amortisation 427 463 -8 361 18 1 281 1 083 18
Administrative fines -40 0 850 0
Total expenses 862 963 -10 868 -1 3 656 2 458 49
Profit before impairments, bank taxes and
resolution fees -1 037 -1 400 -26 -447 -4 247 -819
Impairment of intangible assets 11 263 #VA 11 263
Credit impairment 8 -2 1 16 18 -12
Bank taxes and resolution fees 6 6 5 20 17 13 29
Profit before tax -1 051 -1 415 -26 -715 47 -4 291 -1 113
Tax expense -51 -165 -69 -70 -27 -291 -79
Profit for the period -999 -1 250 -20 -645 55 -3 999 -1 034
Full-time employees 7 652 7 589 1 7 429 3 7 652 7 429 3

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023 and due to IFRS 17. For more information see Note 4, Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

Net interest income and net gains and losses on financial items mainly stem from Group Treasury. Other income mainly refers to income from the savings banks. Expenses mainly relate to Group Products & Advice and Group Staffs and are allocated to a large extent.

Result

Third quarter 2023 compared with second quarter 2023

Profit increased to SEK -999m (-1 250). Higher income and lower expenses contributed.

Net interest income decreased to SEK -1 078m (-1 044). Net interest income within Group Treasury increased to SEK -966m (-1 014) due to increased income from the bank's internal pricing model, partly offset by increased financing expenses.

Net gains and losses on financial items increased to SEK 128m (-66). Net gains and losses on financial items within Group Treasury increased to SEK 140m (-56) primarily related to positive valuation adjustments of derivatives and holdings in the liquidity portfolio.

Expenses decreased to SEK 862m (963) mainly due to seasonal effects in Other expenses.

January-September 2023 compared with January-September 2022

Profit decreased to SEK -3 999m (-1 034) due to lower income and higher expenses.

Net interest income decreased to SEK -3 065m (49). Group Treasury's net interest income decreased to SEK -2 822m (222) due to increased financing expenses as well as the effects of the bank's internal pricing model related to higher market interest rates.

Net gains and losses on financial items increased to SEK 345m (-21). Net gains and losses on financial items within Group Treasury increased to SEK 356m (-11) mainly as a result of positive valuation adjustments of derivatives and in the liquidity portfolio.

Expenses increased to SEK 3 656m (2 458) mainly due to the administrative fine from the Swedish FSA. Higher staff costs also contributed.

Group Functions & Other consists of central business support units and the customer advisory unit Group Products & Advice. The central units serve as strategic and administrative support and comprise Accounting & Finance, Branding, Communication and Sustainability, Risk, Group Channels & Technologies, Compliance, HR & Infrastructure, and Legal. Group Treasury is responsible for the bank's funding, liquidity and capital planning. Group Treasury also sets the prices for all internal deposit and loan flows in the Group through internal interest rates, where the most important parameters are maturity, interest fixing period, currency, and need for liquidity reserves.

Eliminations

Income statement

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 %
2022
% 2023 2022 %
Net interest income 24 19 21
6
59 5
Net commission income -5 -10 -53
6
-17 16
Other income² -476 -464 3
-309
54 -1 390 -918 51
Total income -458 -455 1
-297
54 -1 348 -897 50
Staff costs -4 -5 -29
-3
4 -12 -11 14
Other expenses -454 -450 1
-293
55 -1 336 -887 51
Total expenses -458 -455 1
-297
54 -1 348 -897 50

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023 and due to IFRS 17. For more information see Note 4, Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

Financial statements - Group

Income statement, condensed

Group
SEKm
Q3
2023
Q2
2023
Q3¹
2022
Jan-Sep
2023
Jan-Sep¹
2022
Interest income on financial assets at amortised cost 27 430 24 761 11 750 73 431 27 673
Other interest income 197 106 0 495 178
Interest income 27 627 24 867 11 750 73 926 27 850
Interest expense -14 726 -12 099 -3 392 -36 322 -5 622
Net interest income (note 5) 12 901 12 768 8 358 37 605 22 228
Commission income 6 130 6 022 5 649 17 777 16 653
Commission expense -2 268 -2 211 -2 024 -6 444 -5 961
Net commission income (note 6) 3 862 3 811 3 624 11 334 10 692
Net gains and losses on financial items (note 7) 652 524 963 2 093 1 176
Insurance result 945 -514 361 -75 3 423
Return on assets backing insurance liabilities -619 898 -244 1 066 -3 128
Net insurance income (note 8) 325 384 117 991 295
Share of profit or loss of associates and joint ventures 265 250 261 685 544
Other income 463 435 398 1 320 1 145
Total income 18 468 18 173 13 720 54 028 36 080
Staff costs 3 429 3 417 3 191 10 312 9 465
Other general administrative expenses (note 9) 1 648 1 783 1 576 5 038 4 497
Depreciation/amortisation of tangible and intangible assets 484 520 418 1 452 1 254
Administrative fines 0 -3 0 887 0
Total expenses 5 562 5 717 5 185 17 689 15 215
Profit before impairments, bank taxes and resolution fees 12 906 12 456 8 535 36 339 20 865
Impairment of intangible assets (note 15) 0 11 443 11 443
Impairment of tangible assets 2 0 10 3 10
Credit impairment (note 10) 347 188 602 1 311 800
Bank taxes and resolution fees (note 11) 1 110 844 466 2 472 1 392
Profit before tax 11 447 11 414 7 014 32 542 18 220
Tax expense 2 321 2 291 1 423 6 734 3 640
Profit for the period 9 125 9 123 5 591 25 808 14 580
Profit for the period attributable to:
Shareholders of Swedbank AB 9 123 9 122 5 587 25 806 14 576
Non-controlling interests 2 1 4 2 4
Earnings per share, SEK 8.11 8.11 4.97 22.95 12.98
Earnings per share after dilution, SEK 8.09 8.09 4.96 22.90 12.95

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

Statement of comprehensive income, condensed

Group
SEKm
Q3
2023
Q2
2023
Q3
2022
Jan-Sep
2023
Jan-Sep
2022
Profit for the period reported via income statement¹ 9 125 9 123 5 587 25 808 14 580
Items that will not be reclassified to the income statement
Remeasurements of defined benefit pension plans
Share related to associates and joint ventures:
-429 1 338 1 956 1 221 4 547
Remeasurements of defined benefit pension plans -35 43 51 29 166
Income tax 88 -276 -403 -252 -937
Total -375 1 105 1 604 999 3 776
Items that may be reclassified to the income statement
Exchange rate differences, foreign operations:
Gains/losses arising during the period¹ -1 355 2 659 719 2 214 3 050
Hedging of net investments in foreign operations:
Gains/losses arising during the period 1 099 -2 125 -567 -1 700 -2 402
Cash flow hedges:
Gains/losses arising during the period
Reclassification adjustments to the income statement,
-185 381 98 321 439
Net gains and losses on financial items 180 -373 -104 -321 -435
Foreign currency basis risk:
Gains/losses arising during the period
Share of other comprehensive income of
-21 1 44 -18 112
associates and joint ventures 1 19 -6 -18 10
Income tax -221 436 109 354 471
Total¹ -502 998 293 832 1 245
Other comprehensive income for the period, net of tax¹ -877 2 103 1 897 1 831 5 021
Total comprehensive income for the period¹ 8 248 11 226 7 484 27 639 19 601
Total comprehensive income attributable to:
Shareholders of Swedbank AB¹
8 246 11 225 7 484 27 637 19 597
Non-controlling interests 2 1 0 2 4

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

For January – September 2023 a gain of SEK 1 221m (4 547) was recognised in other comprehensive income, relating to remeasurements of defined benefit pension plans. As per 30 September 2023 the discount rate used to calculate the closing pension obligation was 4.74 per cent, compared with 4.56 per cent per 31 December 2022. The inflation assumption was 1.83 per cent compared with 2.11 per cent per 31 December 2022. The fair value of plan assets decreased during January – September 2023 by SEK 611m. In total, at 30 September 2023 the fair value of plan assets exceeded the obligation for funded defined benefit pension plans by SEK 3 995m, therefore the funded plans are presented as an asset.

For January – September 2023 an exchange rate difference of SEK 2 214m (3 050) was recognised for the Group's foreign net investments in subsidiaries. The gain related to subsidiaries mainly arose because the Swedish krona weakened against the euro during the period. In addition, an exchange rate difference of SEK - 18m (10) for the Group's foreign net investments in associates and joint ventures is included in Share of other comprehensive income of associates and joint ventures. The total gain of SEK 2 196m is not taxable. Most of the Group's foreign net investments are hedged against currency risk resulting in a loss of SEK -1 700m (-2 402) for the hedging instruments.

Balance sheet, condensed

SEKm
2023
2022
2022
Assets
Cash and balances with central banks
287 996
365 992
454 584
Treasury bills and other bills eligible for refinancing with central banks, etc.
314 333
151 483
137 794
Loans to credit institutions
53 167
56 589
63 463
Loans to the public
1 867 380
1 842 811
1 845 932
Value change of the hedged assets in portfolio hedges of interest rate risk
-15 288
-20 369
-21 691
Bonds and other interest-bearing securities
52 583
61 298
76 925
Financial assets for which customers bear the investment risk
303 481
268 594
255 830
Shares and participating interests
50 767
30 268
26 868
Investments in associates and joint ventures
8 420
7 830
7 610
Derivatives (note 19)
46 948
50 504
86 985
Intangible assets (note 15)
20 904
19 886
20 047
Tangible assets
5 446
5 449
5 169
Current tax assets
1 608
1 449
2 052
Deferred tax assets
83
159
167
Pension assets
3 995
2 431
3 029
Other assets
14 246
8 244
26 810
Prepaid expenses and accrued income
2 294
2 028
2 296
Total assets
3 018 363
2 854 646
2 993 868
Liabilities and equity
Amounts owed to credit institutions (note 16)
98 465
72 826
175 599
Deposits and borrowings from the public (note 17)
1 285 620
1 305 948
1 303 098
Value change of the hedged liabilities in portfolio hedges of interest rate risk
1
0
0
Financial liabilities for which customers bear the investment risk
304 307
268 892
256 151
Debt securities in issue (note 18)
851 482
784 206
826 874
Short positions, securities
19 775
27 134
31 620
Derivatives (note 19)
53 642
68 679
70 674
Current tax liabilities
3 524
1 811
856
Deferred tax liabilities
4 487
3 615
4 822
Pension provisions
142
168
150
Insurance provisions
25 665
24 875
24 022
Other liabilities and provisions
35 834
26 984
35 061
Accrued expenses and prepaid income
5 886
4 657
5 007
Senior non-preferred liabilities (note 18)
103 187
57 439
57 203
Subordinated liabilities (note 18)
33 373
31 331
33 479
Total liabilities
2 825 390
2 678 566
2 824 614
Equity
Non-controlling interests
31
29
30
Equity attributable to shareholders of the parent company
192 942
176 052
169 223
Total equity
192 973
176 080
169 253
Total liabilities and equity
3 018 363
2 854 646
2 993 868

1) Comparative figures have been restated due to the adoption of IFRS 17. For more information see Note 1 and Note 29.

Statement of changes in equity, condensed

Group Equity attributable to
SEKm shareholders of Swedbank AB
January-September 2023 Share
capital
Other
contri-
buted
equity'
Exchange
differences,
subsidiaries
and
associates
Hedging of net
investments in
foreign
operations
Cash
hedge
Foreign
flow currency
basis
reserves reserves
Retained
earnings
Total Non-
controlling
interests
Total
equity
Opening balance 1 January 2023 24 904 17 275 9660 $-5964$ 11 -8 130 174 176 052 29 176 080
Dividends $-10964$ $-10964$ $-10964$
Share based payments to employees 194 194 194
Deferred tax related to share based
payments to employees
3 3 3
Current tax related to share based
payments to employees
20 20 20
Total comprehensive income for the period 2 1 9 6 $-1350$ 0 $-14$ 26 805 27 637 $\overline{2}$ 27 639
of which reported through profit or loss
of which reported through other
25 806 25 806 $\overline{c}$ 25 808
comprehensive income 2 1 9 6 $-1350$ 0 $-14$ 999 1831 1831
Closing balance 30 September 2023 24 904 17 275 11856 $-7314$ 11 $-22$ 146 232 192 942 31 192 973
January-December 2022
Closing balance 31 December 2021 24 904 17 275 5 2 9 4 $-3248$ 2 -58 117 501 161 670 26 161 696
Changes in accounting policies IFRS 17 484 484 484
Opening balance 1 January 2022 24 904 17 275 5 2 9 4 $-3248$ $\mathbf 2$ $-58$ 117985 162 154 26 162 180
Dividends $-12632$ $-12632$ $-12632$
Share based payments to employees 174 174 174
Deferred tax related to share based
payments to employees
4 4 4
Current tax related to share based
payments to employees
$-1$ -1 -1
Total comprehensive income for the period 4 3 6 6 -2716 9 50 24 644 26 353 3 26 356
of which reported through profit or loss 21 3 65 21 365 3 21 368
of which reported through other
comprehensive income
4 3 6 6 $-2716$ 9 50 3 2 7 9 4988 4988
Closing balance 31 December 2022 24 904 17 275 9660 $-5964$ 11 -8 130 174 21 365 29 21 368
January-September 2022
Closing balance 31 December 2021 24 904 17 275 5 2 9 4 $-3248$ $\mathbf{2}$ -58 117 501 161 670 26 161 696
Changes in accounting policies IFRS 17 484 484 484
Opening balance 1 January 2022 24 904 17 275 5 2 9 4 $-3248$ $\mathbf{2}$ -58 117985 162 154 26 162 180
Dividends $-12632$ $-12632$ $-12632$
Share based payments to employees 113 113 113
Deferred tax related to share based
payments to employees
$-7$ -7 $-7$
Current tax related to share based
payments to employees
$-1$ -1 -1
Total comprehensive income for the period 3 0 6 0 $-1907$ 3 89 18 352 19 597 19 601
of which reported through profit or loss 14 576 14 576 14 580
of which reported through other
comprehensive income
3 0 6 0 $-1907$ 3 89 3776 5 0 2 1 5 0 2 1
Closing balance 30 September 2022 24 904 17 275 8 3 5 4 -5 155 5 31 123810 169 224 30 169 254

Cash flow statement, condensed

Group Jan-Sep Full year Jan-Sep
SEKm 2023 2022 2022
Operating activities
Profit before tax¹ 32 542 26 763 18 220
Adjustments for non-cash items in operating activities¹ 174 3 395 -88
Income taxes paid -5 178 -4 537 -4 044
Increase (-) / decrease (+) in loans to credit institution 4 589 -16 637 -23 801
Increase (-) / decrease (+) in loans to the public -16 169 -123 486 -133 139
Increase (-) / decrease (+) in holdings of securities -170 404 16 856 15 007
Increase (-) / decrease (+) in other assets -8 150 -6 593 -60 247
Increase (+) / decrease (-) in amounts owed to credit institutions 20 904 -25 043 79 547
Increase (+) / decrease (-) in deposits and borrowings from the public -35 306 11 707 20 785
Increase (+) / decrease (-) in debt securities in issue 34 404 22 722 49 082
Increase (+) / decrease (-) in other liabilities 26 748 76 233 112 346
Cash flow from operating activities -115 846 -18 620 73 668
Investing activities
Acquisitions of and contributions to associates and joint ventures -53 -135 -118
Dividend from associates and joint ventures 113 1 020 1 020
Acquisitions of other fixed assets and strategic financial assets -654 -363 -243
Disposals of/maturity of other fixed assets and strategic financial assets 118 169 92
Cash flow from investing activities -476 691 751
Financing activities
Amortisation of lease liabilities -603 -802 -581
Issuance of senior non-preferred liablities 45 397 22 993 22 447
Redemption of senior non-preferred liablities -1 447 -257 -86
Issuance of subordinated liabilities 9 339 13 374 8 419
Redemption of subordinated liabilities -10 070 -12 661 -5 523
Dividends paid -10 964 -12 632 -12 632
Cash flow from financing activities 31 652 10 015 12 044
Cash flow for the period -84 670 -7 914 86 463
Cash and cash equivalents at the beginning of the period 365 992 360 153 360 153
Cash flow for the period -84 670 -7 914 86 463
Exchange rate differences on cash and cash equivalents 6 674 13 753 7 968
Cash and cash equivalents at end of the period 287 996 365 992 454 584

1) Comparative figures have been restated due to the adoption of IFRS 17. The real cash flow is not affected by the adoption, but amounts for relevant lines have been restated.

2023

During the year contributions were provided to the joint ventures P27 Nordic Payments Platform AB, Invidem AB and Tibern AB of SEK 48m, 3m and 2m respectively.

2022

During the year contributions were provided to the joint ventures P27 Nordic Payments Platform AB, Invidem AB and Tibern AB of SEK 72m, 49m and 3m respectively. During the second quarter shares were acquired in the associate Thylling Insight AB of SEK 11m.

Note 1 Accounting policies

The interim report has been prepared in accordance with IAS 34 Interim Financial Reporting. The condensed consolidated financial statements have also been prepared in accordance with the recommendations and statements of the Swedish Financial Reporting Board, the Annual Accounts Act for Credit Institutions and Securities Companies and the directives of the Swedish Financial Supervisory Authority (SFSA).

The Parent Company report has been prepared in accordance with the Annual Accounts Act for Credit Institutions and Securities Companies, the directives of the SFSA and recommendation RFR 2 of the Swedish Financial Reporting Board.

The accounting policies applied in the interim report conform to those applied in the Annual and Sustainability Report for 2022, which was prepared in accordance with International Financial Reporting Standards as adopted by the European Union and interpretations thereof. Other than as described below, there have been no significant changes to the Group's accounting policies.

The financial statements are presented in Swedish kronor and all figures are rounded to millions of kronor (SEKm) unless otherwise indicated. No adjustments for rounding are made, therefore summation differences may occur.

Changes in accounting policies

The following new accounting pronouncements have been applied in the financial reports during 2023.

Insurance contracts (IFRS 17)

On 1 January 2023, the Group adopted IFRS 17 Insurance contracts. IFRS 17 replaces IFRS 4 Insurance contracts and sets out the principles for recognition, presentation, measurement, and disclosure of insurance contracts issued and reinsurance contracts. The key differences between IFRS 17 and IFRS 4 relate to revenue recognition and liability valuation. The new standard has been applied with

Note 2 Critical accounting estimates

Presentation of consolidated financial statements in conformity with IFRS requires the executive management to make judgments and estimates that affect the recognised amounts of assets, liabilities and disclosures of contingent assets and liabilities as of the reporting date as well as the recognised income and expenses during the reporting period. The executive management continuously evaluates these judgments and estimates, including assessing control over investment funds, the fair value of financial instruments, provisions for credit impairment, impairment testing of goodwill, deferred taxes and defined benefit pension provisions.

Note 3 Changes in the Group structure

No significant changes to the Group structure occurred during the first nine months of 2023.

The related accounting policies applied from 1 January 2023 are set out in the 2022 Annual and Sustainability Report on pages 78-79.

Fair value hedge accounting – portfolio hedges Fair value portfolio hedge accounting for non-maturing deposits, consisting of on demand deposits, was initiated during Q3. The interest rate exposure in nonmaturing deposits is hedged with derivatives. The Group applies fair value portfolio hedge accounting in accordance with the EU carve-out version of IAS 39, which permits on demand deposits to be designated as hedged items. Hedge ineffectiveness for portfolio hedges is not recognised due to differences in expected versus actual repricing dates given that only a portion of the portfolio is hedged.

The fair value of the hedged items is recognised on a separate line in the balance sheet: Value change of hedged liabilities in portfolio hedges of interest rate risk. Both the fair value changes of the derivative and the fair value changes of the hedged risk are recognised in the income statement within Net gains and losses on financial items. Interests from the hedged items and the hedging instruments are recognised within Net interest income.

Other changes in accounting regulations

Other amended regulations that have been adopted from 1 January 2023 did not have a significant impact on the Group's financial position, results, cash flows or disclosures.

Post-model expert credit adjustments to the credit impairment provisions continue to be necessary, given the geopolitical and economic uncertainties. Additionally, as per 30 September 2023, the significant increase in credit risk threshold for the Swedish mortgage portfolio was amended. Further information is provided in Note 10. Beyond that, there have been no significant changes to the basis upon which the critical accounting judgments and estimates have been determined compared with 31 December 2022.

Note 4 Operating segments (business areas)

Group
January-September 2023 Swedish Baltic Corporates and Functions
SEKm Banking Banking Institutions and Other Eliminations Group
Income statement
Net interest income 19 493 13 506 7 612 -3 065 59 37 605
Net commission income 6 758 2 543 2 284 -235 -17 11 334
Net gains and losses on financial items 283 407 1 059 345 -0 2 093
Other income¹
Total income
1 266
27 800
589
17 045
169
11 124
2 363
-592
-1 390
-1 348
2 997
54 028
Staff costs 2 086 1 459 1 224 5 187 -12 9 944
Variable staff costs 43 73 80 172 0 368
Other expenses 5 691 2 316 2 201 -3 835 -1 336 5 038
Depreciation/amortisation 14 139 17 1 281 -0 1 452
Administrative fines 37 850 887
Total expenses 7 834 4 025 3 523 3 656 -1 348 17 689
Profit before impairments, bank taxes and resolution
fees 19 966 13 020 7 600 -4 247 -0 36 339
Impairment of intangible assets 11 11
Impairment of tangible assets 3 3
Credit impairment 822 111 362 16 -0 1 311
Bank taxes and resolution fees 832 994 629 17 -0 2 472
Profit before tax 18 312 11 912 6 609 -4 291 0 32 542
Tax expense 3 524 2 148 1 353 -291 0 6 734
Profit for the period 14 788 9 764 5 256 -3 999 0 25 808
Profit for the period attributable to:
Shareholders of Swedbank AB
Non-controlling interests
14 785
2
9 764 5 256 -3 999 0 25 806
2
Net commission income
Commission income
Payment processing 460 507 596 314 -13 1 865
Cards 1 820 1 708 2 166 -338 0 5 356
Asset management and custody 5 425 449 1 412 -3 -244 7 038
Lending 25 178 720 5 -6 921
Other commission income² 1 418 463 728 8 -20 2 597
Total Commission income 9 148 3 304 5 622 -14 -282 17 777
Commission expense 2 390 761 3 337 220 -265 6 444
Net commission income 6 758 2 543 2 284 -235 -17 11 334
Balance sheet, SEKbn
Cash and balances with central banks 0 4 1 284 0 288
Loans to credit institutions 6 0 173 296 -422 53
Loans to the public 1 072 261 535 1 -1 1 867
Interest-bearing securities 2 61 307 -3 367
Financial assets for which customers bear the investment
risk 301 2 303
Investments in associates and joint ventures 6 2 8
Derivatives 0 157 133 -244 47
Tangible and intangible assets 2 13 -0 11 0 26
Other assets
Total assets
22
1 410
132
414
31
958
250
1 284
-378
-1 048
58
3 018
Amounts owed to credit institutions 8 0 385 119 -413 98
Deposits and borrowings from the public 613 376 301 4 -9 1 286
Debt securities in issue -0 3 2 850 -3 851
Financial liabilities for which customers bear the
investment risk 302 2 304
Derivatives 0 171 127 -244 54
Other liabilities 423 0 52 -0 -379 95
Senior non-preferred liabilities -0 103 0 103
Subordinated liabilities -0 33 0 33
Total liabilities 1 346 382 909 1 237 -1 048 2 825
Allocated equity 64 33 49 47 193
Total liabilities and equity 1 410 414 958 1 284 -1 048 3 018
Key figures
Return on allocated equity, % 30.8 41.4 15.3 -13.0 0.0 18.9
Cost/income ratio 0.28 0.24 0.32 -6.18 0.00 0.33
Credit impairment ratio, % 0.10 0.06 0.09 0.07 0.00 0.09
Loan/deposit ratio, % 176 69 166 15 0 142
Lending to the public, stage 3, SEKbn (gross) 3 2 2 0 0 7
Loans to customers, total, SEKbn 1 072 260 475 1 0 1 808
Provisions for loans to customers, total, SEKbn 2 1 3 0 0 7
Deposits from customers, SEKbn 610 376 285 6 0 1 278
Risk exposure amount, SEKbn 355 176 277 29 0 838
Full-time employees 3 444 4 738 1 177 7 652 0 17 011
Allocated equity, average, SEKbn 64 31 46 41 0 182

1) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

2) Other commission income includes Service concepts, Insurance, Securities and corporate finance and Other, see Note 6.

Group
January-September 2022¹ Swedish Baltic Corporates and Functions
SEKm Banking Banking Institutions and Other Eliminations Group
Income statement
Net interest income 12 132 5 098 4 944 49 5 22 228
Net commission income 6 377 2 183 2 269 -153 16 10 692
Net gains and losses on financial items 154 304 739 -21 0 1 176
Other income² 1 211 -216 143 1 764 -918 1 984
Total income 19 875 7 369 8 096 1 639 -897 36 080
Staff costs 2 053 1 145 1 179 4 869 -11 9 235
Variable staff costs 20 40 81 88 -0 229
Other expenses 5 037 1 698 2 231 -3 583 -887 4 497
Depreciation/amortisation 21 134 16 1 083 1 254
Total expenses 7 130 3 017 3 508 2 458 -897 15 215
Profit before impairments, bank taxes and resolution
fees 12 745 4 352 4 588 -819 -0 20 865
Impairment of intangible assets 181 263 443
Impairment of tangible assets 10 10
Credit impairment 366 118 297 18 -0 800
Bank taxes and resolution fees 895 74 410 13 1 392
Profit before tax 11 483 4 149 3 701 -1 113 0 18 220
Tax expense 2 144 728 848 -79 3 640
Profit for the period 9 340 3 422 2 853 -1 034 0 14 580
Profit for the period attributable to:
Shareholders of Swedbank AB 9 336 3 422 2 853 -1 034 0 14 576
Non-controlling interests 4 4
Net commission income
Commission income
Payment processing 417 488 468 263 -12 1 624
Cards 1 716 1 456 2 092 -353 0 4 910
Asset management and custody 5 193 400 1 213 -12 -219 6 576
Lending 88 146 722 9 -5 960
Other commission income³ 1 452 367 769 0 -6 2 582
Total Commission income 8 866 2 857 5 265 -93 -242 16 653
Commission expense 2 489 674 2 996 59 -258 5 961
Net commission income 6 377 2 183 2 269 -153 16 10 692
Balance sheet, SEKbn
Cash and balances with central banks 2 4 2 448 -1 455
Loans to credit institutions 4 0 142 269 -352 63
Loans to the public 1 141 227 476 2 -1 1 846
Interest-bearing securities 0 2 72 143 -2 215
Financial assets for which customers bear the investment
risk 254 2 256
Investments in associates 5 2 8
Derivatives 0 1 206 175 -294 87
Tangible and intangible assets 2 12 -0 11 -0 25
Other assets 22 127 14 366 -489 40
Total assets 1 430 374 912 1 417 -1 139 2 994
Amounts owed to credit institutions 8 0 350 147 -329 176
Deposits and borrowings from the public 658 342 307 4 -8 1 303
Debt securities in issue -0 2 3 825 -3 827
Financial liabilities for which customers bear the
investment risk 254 2 256
Derivatives 1 216 148 -294 71
Other liabilities 446 0 -8 168 -505 102
Senior non-preferred liabilities 57 57
Subordinated liabilities -0 33 33
Total liabilities 1 366 347 868 1 383 -1 139 2 825
Allocated equity 64 27 44 34 169
Total liabilities and equity 1 430 374 912 1 417 -1 139 2 994
Key figures
Return on allocated equity, % 19.8 17.1 9.5 -4.3 0.0 12.0
Cost/income ratio 0.36 0.41 0.43 1.50 0.00 0.42
Credit impairment ratio, % 0.04 0.08 0.15 0.13 0.00 0.06
Loan/deposit ratio, % 174 66 157 45 #VALUE! 141
Lending to the public, stage 3, SEKbn (gross) 3 1 3 6
Loans to customers, total, SEKbn 1 141 227 428 2 0 1 798
Provisions for loans to customers, total, SEKbn 2 1 3 5
Deposits from customers, SEKbn 658 342 273 4 0 1277
Risk exposure amount, SEKbn 365 125 233 30 0 753
Full-time employees 3 508 4 702 1 172 7 429 0 16 811
Allocated equity, average, SEKbn 63 27 40 32 0 162

1) Comparative figures have been restated due to the reorganisation as per 1 May 2023 and due to IFRS 17. For more information see Note 1 and Note 29.

2) Other income includes the items Net insurance, Share of profit or loss of associates and joint ventures and Other income from the Group income statement.

3) Other commission income includes Service concepts, Insurance, Securities and corporate finance and Other, see Note 6.

Operating segments accounting policies

The operating segment report is based on Swedbank's accounting policies, organisation and management accounts. Market-based transfer prices are applied between operating segments, while all expenses for Group functions and Group staffs are transfer priced at cost to the operating segments. Cross-border transfer pricing is applied according to OECD transfer pricing guidelines.

The Group's equity attributable to shareholders is allocated to each operating segment based on capital adequacy rules and estimated capital requirements based on the bank's Internal Capital Adequacy Assessment Process (ICAAP).

The return on allocated equity for the operating segments is calculated based on profit for the period attributable to the shareholders for the operating segment, in relation to average monthly allocated equity for the operating segment. For periods shorter than one year the key ratio is annualised.

From 1 May 2023, Swedbank completed a reorganisation which mainly impacts Swedish Banking, Large Corporates and Institutions, which changed name to Corporates and Institutions, and Group Functions and Other. The majority of mid-sized corporate customers and tenant-owned associations were transferred from Swedish Banking to Corporates and Institutions. In connection with the change, certain support functions have also been transferred to Group Functions and Other. The comparative figures have been restated. Further transfers of customers between business areas have also occurred since 1 May. Restatements have not been made for these transfers. These changes have no impact on the Group's total profit or equity.

The comparative figures have also been restated due to the adoption of IFRS 17. For more information, see Note 1 and Note 29.

Group
January-September 2022 Swedish Baltic Corporates and Functions
SEKm Banking Banking Institutions and Other Eliminations Group
IFRS 17 Reorg IFRS 17 Reorg IFRS 17 Reorg IFRS 17 Reorg IFRS 17 Reorg IFRS 17 Reorg
Income statement
Net interest income $-1540$ $-7$ $\mathbf 0$ 1556 $-15$ $-7$
Net commission income $-21$ $-225$ $-50$ 205 $-10$ 20 $-2$ $-83$
Net gains and losses on financial items 14 $-102$ 38 105 $-2$ 52
Other income 2 $-168$ -4 $-842$ $-25$ $-9$ 30 41 $-978$
Total income $-175$ $-1872$ $-862$ $\pmb{\mathsf{o}}$ 1840 -19 31 39 $-1017$
Staff costs $-62$ $-350$ $-169$ 21 $-75$ 329 $-305$
Variable staff costs $-5$ $-0$ $-1$ $-1$ 6 $-1$
Other expenses $-164$ $-350$ $-75$ -0 458 57 $-108$ 39 $-143$
Depreciation/amortisation $-0$ $-73$ 73
Total expenses $-225$ $-704$ $-245$ -0 404 $-19$ 300 39 $-450$
Profit before impairments, bank taxes and resolutior
fees 50 $-1168$ $-617$ 0 1436 $\mathbf 0$ $-269$ $-567$
Credit impairment $-194$ 194
Bank taxes and resolution fees $-55$ 55
Profit before tax 50 $-918$ $-617$ $\mathbf 0$ 1 1 8 7 $-269$ $-567$
Tax expense 9 $-195$ $-88$ $\mathbf{0}$ 254 $-59$ $-79$
Profit for the period 41 $-723$ $-530$ $\mathbf{0}$ 933 $-210$ $-488$
Profit for the period attributable to:
Shareholders of Swedbank AB 41 $-723$ $-530$ $\pmb{0}$ 933 $-210$ $-488$
Net commission income
Commission income
Payment processing $-164$ 94 70
Cards $-177$ 177
Asset management and custody $-18$ 18
Lending $-56$ 56
Other commission income 3 $-79$ $-65$ $-58$ 65 $-0$ $-137$
Total Commission income $-79$ $-480$ $-58$ 410 70 $-137$
Commission expense $-58$ $-255$ -8 205 10 50 $\mathbf 2$ $-53$
Net commission income $-21$ $-225$ $-50$ 205 $-10$ 20 $-2$ $-83$
Balance sheet, SEKbn
Cash and balances with central banks $-1$ $\overline{2}$ $-1$
Loans to credit institutions $-2$ $\overline{1}$ 1
Loans to the public $-139$ 139
Financial assets for which customers bear the $-16$ $-5$ $-21$
investment risk $\mathbf{1}$
Tangible and intangible assets $-1$ 1
Other assets 16 -0 $-0$ $-1$ 5 21
Total assets $-142$ $-5$ 141 $\mathbf 0$ 5 1 $-0$
Amounts owed to credit institutions $-22$ 22
Deposits and borrowings from the public
Financial liabilities for which customers bear the
$-76$ 76
investment risk $-17$ $-5$ $-22$
Other liabilities 17 $-37$ $-0$ 36 $-0$ 5 1 22
Total liabilities $-135$ -5 134 -0 5 1 -0
Allocated equity $-7$ $\overline{7}$ $\mathbf{1}$
Total liabilities and equity $-142$ $-5$ 141 $\pmb{0}$ 5 1 -0
Key figures
0.0 0.5 $-2.6$ 0.0 2.0 0.0 $-0.8$ 0.0 0.0
Return on allocated equity, %
Cost/income ratio $-0.01$ 0.00 0.01 0.00 $-0.06$ 0.00 0.16 0.00
Credit impairment ratio, % $-0.02$ 0.10
Loan/deposit ratio, % $-1$ 10
Loans to customers, total, SEKbn $-139$ 139
Deposits from customers, SEKbn $-76$ 76
Risk exposure amount, SEKbn $-43$ 43
Full-time employees $-546$ $-29$ 574
Allocated equity, average, SEKbn -7 6 1

Note 5 Net interest income

SEKm Q3
2023
Q2
2023
Q3¹
2022
Jan-Sep
2023
Jan-Sep¹
2022
Interest income
Cash and balances with central banks 4 329 3 954 1 020 11 689 654
Treasury bills and other bills eligible for refinancing with central banks, etc. 2 418 2 207 253 6 038 460
Loans to credit institutions 954 799 185 2 444 294
Loans to the public 21 490 19 225 10 532 57 484 26 712
Bonds and other interest-bearing securities 413 474 280 1 276 528
Derivatives² -108 -182 139 -416 449
Other assets 25 17 2 53 3
Total 29 522 26 494 12 411 78 569 29 100
Deduction of trading-related interests reported in Net gains and losses on
financial items
1 895 1 627 661 4 642 1 250
Total interest income 27 627 24 867 11 750 73 926 27 850
Interest expense
Amounts owed to credit institutions -1 743 -1 656 -355 -4 686 -354
Deposits and borrowings from the public -7 470 -6 210 -1 447 -18 364 -1 928
of which deposit guarantee fees -188 -183 -155 -528 -467
Debt securities in issue -7 221 -6 718 -3 035 -19 799 -5 837
Senior non-preferred liabilities -717 -483 -148 -1 577 -362
Subordinated liabilities -505 -453 -212 -1 332 -611
Derivatives² 968 1 625 1 508 4 457 3 183
Other liabilities -19 -16 -12 -56 -38
Total -16 708 -13 911 -3 702 -41 358 -5 947
Deduction of trading-related interests reported in Net gains and losses on
financial items
-1 982 -1 812 -309 -5 037 -325
Total interest expense -14 726 -12 099 -3 392 -36 322 -5 622
Net interest income 12 901 12 768 8 358 37 605 22 228
Net investment margin before trading-related interests are deducted 1.67 1.62 1.16 1.61 1.02
Average total assets 3 077 676 3 084 882 3 012 361 3 084 882 3 015 224
Interest expense on financial liabilities at amortised cost 16 267 14 910 5 090 43 277 9 026

1) Comparative figures have been restated due to the adoption of IFRS 17.

2) Derivatives include net interest income related to hedged assets and liabilities. These may have both a positive and negative impact on interest income and interest expense.

Note 6 Net commission income

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 2022 2023 2022
Commission income
Payment processing 629 635 548 1 865 1 624
Cards 1 909 1 867 1 807 5 356 4 910
Service concepts 408 401 362 1 200 1 074
Asset management and custody 2 453 2 363 2 137 7 038 6 576
Insurance 70 77 96 233 324
Securities and corporate finance 126 167 161 493 531
Lending 314 311 325 921 960
Other 221 201 212 672 654
Total commission income 6 130 6 022 5 649 17 777 16 653
Commission expense
Payment processing -402 -415 -327 -1 182 -1 030
Cards -923 -865 -873 -2 496 -2 404
Service concepts -44 -43 -42 -134 -130
Asset management and custody -648 -626 -532 -1 852 -1 622
Insurance -75 -76 -60 -220 -219
Securities and corporate finance -85 -100 -85 -279 -266
Lending -33 -25 -41 -99 -120
Other -58 -60 -64 -182 -172
Total commission expense -2 268 -2 211 -2 024 -6 444 -5 961
Net commission income
Payment processing 226 219 221 683 594
Cards 986 1 002 934 2 860 2 507
Service concepts 364 357 320 1 066 944
Asset management and custody 1 805 1 737 1 605 5 186 4 954
Insurance -5 1 35 13 105
Securities and corporate finance 42 67 76 214 265
Lending 281 286 285 822 841
Other 163 141 148 490 482
Total net commission income 3 862 3 811 3 624 11 334 10 692

Note 7 Net gains and losses on financial items

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 2022 2023 2022
Fair value through profit or loss
Shares and share related derivatives 89 25 87 101 623
of which dividend 6 60 4 155 117
Interest-bearing securities and interest related derivatives 255 380 27 1 106 -1 681
Financial liabilities 2 2 8 3 24
Financial assets and liabilities where the customers bear the
investment risk, net
-4 2 7 -2 14
Other financial instruments -1 0 1 -1 -1
Total fair value through profit or loss 341 408 131 1 207 -1 020
Hedge accounting
Ineffectiveness, one-to-one fair value hedges 47 -72 119 61 26
of which hedging instruments 1 178 -3 441 -10 134 1 413 -33 905
of which hedged items -1 130 3 369 10 253 -1 351 33 932
Ineffectiveness, portfolio fair value hedges -9 45 79 119 7
of which hedging instruments -2 263 200 3 160 -4 961 19 945
of which hedged items 2 254 -155 -3 081 5 080 -19 938
Ineffectiveness, cash flow hedges 0 -1 -1 -2 1
Total hedge accounting 38 -27 197 178 34
Amortised cost
Derecognition gain or loss for financial assets 13 17 7 41 5
Derecognition gain or loss for financial liabilities -2 11 143 18 358
Total amortised cost 11 28 150 59 363
Trading related interest
Interest income 1 895 1 627 661 4 642 1 250
Interest expense -1 982 -1 812 -309 -5 037 -325
Total trading related interest -87 -186 352 -394 925
Change in exchange rates 350 301 134 1 043 874
Total 652 524 963 2 093 1 176

Note 8 Net insurance income

Due to the adoption of IFRS 17 a note disclosing Net insurance income is reported, in accordance with the standard.

Q3 Q2 Q3 Jan-Sep Jan-Sep
SEKm 2023 2023 2022 2023 2022
Insurance service revenue 1 100 1 060 931 3 203 2 680
Insurance service expenses -752 -690 -614 -2 240 -1 681
Insurance service result 349 370 317 963 999
Result from reinsurance contracts held 11 -4 -6 -9 -14
Insurance finance income and expense 585 -879 51 -1 029 2 438
Insurance result 945 -514 361 -75 3 423
Return on financial assets backing insurance contracts with
participation features -619 898 -244 1 066 -3 128
Net insurance income 325 384 117 991 295

Note 9 Other general administrative expenses

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
SEKm 2023 2023 2022 2023 2022
Premises 117 126 123 365 335
IT expenses 713 730 648 2 074 1 832
Telecommunications and postage 26 30 27 87 81
Consultants 178 224 188 624 547
Compensation to savings banks 54 55 56 164 169
Other purchased services 272 278 261 816 745
Travel 26 36 20 89 51
Entertainment 6 9 7 21 18
Supplies 20 16 19 59 50
Advertising, PR and marketing 57 91 51 180 131
Security transport and alarm systems 19 17 16 53 53
Repair/maintenance of inventories 32 34 29 97 87
Other administrative expenses 111 112 122 334 349
Other operating expenses 20 26 8 74 49
Total 1 648 1 783 1 576 5 038 4 497

Note 10 Credit impairment

SEKm Q3
2023
Q2
2023
Q3
2022
Jan-Sep
2023
Jan-Sep
2022
Credit impairments for loans at amortised cost
Credit impairments - stage 1 223 -95 99 387 506
Credit impairments - stage 2 186 168 410 811 176
Credit impairments - stage 3 -311 54 -26 -253 -562
Credit impairments - purchased or originated credit impaired 1 1 0 3 0
Total 99 128 484 947 119
Write-offs 121 117 144 295 759
Recoveries -40 -51 -37 -140 -119
Total 81 66 107 155 640
Total - credit impairments for loans at amortised cost 180 194 591 1 102 759
Credit impairments for loan commitments and guarantees
Credit impairments - stage 1 8 -2 5 41 109
Credit impairments - stage 2 152 -4 3 169 -61
Credit impairments - stage 3 7 0 4 -1 -7
Total - credit impairments for loan commitments and
guarantees
167 -6 11 209 41
Total credit impairments 347 188 602 1 311 800
Credit impairment ratio, % 0.07 0.04 0.13 0.09 0.06

Calculation of credit impairment provisions

The measurement of expected credit losses is described in Note G3.1 Credit risk on pages 81-86 of the 2022 Annual and Sustainability Report.

Measurement of 12-month and lifetime expected credit losses

High inflation, rising interest rates, increasing costs and high energy prices combined with geopolitical instability continue to weigh on private persons and companies, resulting in a high level of uncertainty regarding economic growth going forward. As the quantitative risk models do not yet reflect all potential deteriorations in credit quality, post-model adjustments have been made to capture potential future rating and stage migrations.

Post-model expert credit adjustments to increase the credit impairment provisions continue to be deemed necessary and amounted to SEK 1 493m (SEK 1 661m at 30 June 2023, SEK 1 738m at 31 December 2022) and are allocated as SEK 870m in stage 1, SEK 622m

in stage 2 and SEK 1m in stage 3. Customers and industries are reviewed and analysed considering the current situation, particularly in more vulnerable sectors. During the third quarter, the largest releases of postmodel expert credit adjustments related to the Shipping and offshore, Property management and Transportation sectors and primarily due to rating changes. The most significant post-model adjustments at 30 September 2023 were in the Property management, Manufacturing, Retail and wholesale, and Construction sectors.

Determination of a significant increase in credit risk As per 30 September 2023, the significant increase in credit risk threshold for the Swedish mortgage portfolio was amended to include an absolute PD threshold. Swedish mortgages originated with risk grades 18 to 21 with a relative increase of 200-300 per cent and an absolute increase in the 12-month PD above 7.5 basis points have experienced a significant increase in credit risk.

The tables below show the quantitative thresholds used by the Group for assessing a significant increase in credit risk, namely:

  • Changes in the 12-month PD and internal risk rating grades, which have been applied for the portfolio of loans originated before 1 January 2018. For instance, for exposures originated with risk grades 0 to 5, a downgrade by 1 grade from initial recognition is assessed as a significant change in credit risk. Alternatively, for exposures originated with risk grades 18 to 21, a downgrade by 5 to 8 grades from initial recognition is considered significant. Internal risk ratings are assigned according to the risk management framework outlined in Note G3 Risks in the 2022 Annual and Sustainability Report.
  • Changes in the lifetime PD, which have been applied for the portfolio of loans originated on or after 1 January 2018. For instance, for exposures originated with risk grades 0 to 5, a 50 per cent increase in the lifetime PD from initial recognition is assessed as a significant change in credit risk.

Alternatively, for exposures originated with risk grades 18 to 21, an increase of 200-300 per cent from initial recognition is considered significant except for Swedish mortgages where an absolute 12-month PD threshold is also applied.

These limits reflect a lower sensitivity to change in the low-risk end of the risk scale and a higher sensitivity to change in the high-risk end of the scale. The Group has performed a sensitivity analysis on how credit impairment provisions would change if thresholds applied were increased or decreased. A lower threshold would increase the number of loans that have migrated from Stage 1 to Stage 2 and also increase the estimated credit impairment provisions. A higher threshold would have the opposite effect.

The tables below disclose the impacts of this sensitivity analysis on the credit impairment provisions. Positive amounts represent higher credit impairment provisions that would be recognised.

Significant increase in credit risk - financial instruments with initial recognition before 1 January 2018

Impairment provision impact of Impairment provision impact of
Internal risk grade at
initial recognition
12-month PD
band at initial
recognition, %
Threshold,
rating
downgrade 123
Increase in
threshold by 1
grade, %
Decrease in
threshold by 1
grade, %
Recognised
credit
impairment
provisions
30 Sep 2023
Share of total
portfolio in terms of
gross carrying
amount, %
30 Sep 2023
Increase in
threshold by 1
grade, %
Decrease in
threshold by 1
grade, %
Recognised
credit
impairment
provisions
31 Dec 2022
Share of total
portfolio in terms of
gross carrying
amount, %
31 Dec 2022
$18 - 21$ < 0.1 5 - 8 grades $-3.5$ 4.0 87 12 $-5.6$ 5.4 60 12
$13 - 17$ $0.1 - 0.5$ 3 - 7 grades $-3.5$ 7.3 306 12 $-5.7$ 7.4 277 12
$9 - 12$ $>0.5 - 2.0$ $1 - 5$ grades $-12.0$ 13.3 223 $-12.9$ 13.4 216
$6 - 8$ $2.0 - 5.7$ $1 - 3$ grades $-9.3$ 4.9 95 $-6.1$ 5.1 100
$0 - 5$ $>5.7 - 99.9$ 1 grade $-1.5$ 0.0 75 $-1.2$ 0.0 72
$-6.5$ 7.7 785 30 $-7.6$ 8.1 726 31
Sovereigns and financial institutions with low credit risk 31 3
Stage 3 financial instruments 722 653 0
Post model expert credit adjustment 4 246 401
Total 5 1784 30 1783 33

Significant increase in credit risk - financial instruments with initial recognition on or after 1 January 2018

Impairment provision impact
of
Impairment provision impact
оf
Internal risk grade at
initial recognition
Threshold,
increase in
lifetime PD 1 , %
Increase in
threshold by
100%, %
Decrease in
threshold by
50%, %
Recognised
credit
impairment
provisions
30 Sep 2023
Share of total
portfolio in terms
of gross carrying
amount, %
30 Sep 2023
Increase in
threshold by
100%, %
Decrease in
threshold by
50%, %
Recognised
credit
impairment
provisions
31 Dec 2022
Share of total
portfolio in
terms of gross
carrying
amount, %
31 Dec 2022
18-21 200-300 2 $-10.5$ 12.5 166 21 $-14.3$ 24.1 86 20
$13 - 17$ 100-250 $-2.5$ 3.5 1499 23 $-2.3$ 10.0 706 22
$9 - 12$ 100-200 $-1.1$ 4.5 1419 13 $-1.5$ 8.0 873 11
$6 - 8$ 50-150 $-1.3$ 4.3 395 $-2.0$ 6.8 285 3
$0-5$ 50 $-0.4$ 0.6 263 $\overline{2}$ $-1.2$ 1.3 166
$-2.0$ 4.2 3742 63 $-2.3$ 8.6 2 1 1 6 58
Sovereigns and financial institutions with low credit risk 46 26 9
Stage 3 financial instruments 1 2 8 8 0 1 503 0
Post-model expert credit adjustment 3 1 2 4 5 1 3 3 5
T ofa 6321 70 4981 67

Incorporation of forward-looking macroeconomic scenarios

The Swedbank Economic Outlook was published on 23 August and the baseline scenario was updated by Swedbank Macro Research as of 8 September. The baseline scenario, with an assigned probability weight of 66.6 per cent, is aligned with the published outlook and incorporates updated observed outcome and data

points. The alternative scenarios are aligned with the updated baseline scenario, with probability weights of 16.7 per cent assigned to both the upside and downside scenario. The table below sets out the key assumptions of the scenarios at 30 September 2023.

30 September 2023 Positive scenario Baseline scenario Negative scenario
2023 2024 2025 2023 2024 2025 2023 2024 2025
Sweden
GDP (annual % change) -0.7 0.9 2.2 -0.7 -0.2 2.3 -1.1 -6.6 0.7
Unemployment (annual %)¹ 7.5 8.1 8.2 7.5 8.2 8.3 7.7 10.4 11.3
House prices (annual % change) -10.9 -4.4 3.1 -10.9 -4.8 2.6 -13.8 -20.4 -2.2
Stibor 3m (%) 3.75 4.15 2.93 3.75 4.01 2.90 3.86 1.43 0.16
Estonia
GDP (annual % change) -2.0 3.6 3.0 -2.1 2.0 3.0 -2.9 -7.9 -1.0
Unemployment (annual %) 6.4 6.3 4.9 6.4 6.7 5.4 6.5 10.2 13.9
House prices (annual % change) 1.1 -1.5 4.7 1.1 -3.4 4.3 -2.7 -26.6 -4.5
Latvia
GDP (annual % change) -0.1 2.4 2.3 -0.2 1.5 2.3 -1.1 -7.6 -0.9
Unemployment (annual %) 7.2 6.7 6.4 7.2 6.9 6.7 7.3 10.7 15.2
House prices (annual % change) 4.7 -1.9 5.2 4.6 -2.8 4.3 0.0 -31.1 -0.3
Lithuania
GDP (annual % change) 0.5 2.6 2.8 0.3 1.7 2.8 -0.4 -7.4 -0.6
Unemployment (annual %) 6.5 6.3 5.7 6.5 6.6 5.9 6.8 11.3 14.4
House prices (annual % change) -1.0 2.4 5.1 -1.3 0.4 5.2 -4.4 -23.8 -4.3
Global indicators
US GDP (annual %) 2.0 1.4 1.9 1.9 0.4 1.8 1.6 -3.6 -0.8
EU GDP (annual %) 0.6 1.5 1.5 0.5 0.6 1.5 0.1 -6.1 -1.3
Brent Crude Oil (USD/Barrel) 82.3 83.1 77.7 82.1 81.7 77.6 78.6 49.0 50.3
Euribor 6m (%) 3.71 3.53 2.17 3.71 3.46 2.14 3.89 1.41 0.07

1) Unemployment rate, 16-64 years

Global economic activity will slow starting this autumn and this will continue into 2024. A gradual recovery will start during the second half of next year and continue throughout 2025.

Although the US economy has surprised on the upside so far this year, growth is expected to slow in the coming year. In the euro area, growth is slowing and will remain weak in the coming year, although developments are diverging across countries. In both the US and the euro area, inflation will continue to fall in the coming months and will normalise by mid-2024.

Swedish GDP will decline this year and next year as well, due to weak domestic and global demand. A slow recovery will begin during next year and strengthen further in 2025 when inflation has normalised. The labour market will weaken later this year, but the fall in employment is expected to be limited. Housing prices are expected to fall further before bottoming out in first half of next year.

The Estonian economy is likely to be the worst hit in the EU this year, while the Latvian and Lithuanian economies are stagnating. Inflation has fallen sharply, and wages are growing faster than prices again which will support household consumption going forward. Rapid wage growth poses some risks for both inflation and exporters' competitiveness.

Sensitivity

The table below shows the credit impairment provisions that would result from the negative and positive scenarios, which are considered reasonably possible, being assigned a probability weight of 100 per cent. Post-model expert credit adjustments are assumed to be constant in the results.

30 Sep 2023 31 Dec 2022 1
Credit impairment provisions Credit impairment provisions
Operating segments Credit
impairment
provisions
(probability)
weighted)
Of which:
post-model
expert credit
adjustment
Negative
scenario
Positive
scenario
Credit
impairment
provisions
(probability
weighted)
Of which:
post-model
expert credit
adiustment
Negative
scenario
Positive
scenario
Swedish Banking 2514 280 2698 2468 1799 213 1927 1659
Baltic Banking 1559 425 853 1 2 3 4 1400 363 1692 1 254
Corporates and Institutions 3993 787 4 4 3 4 3983 3 5 4 2 1 1 6 2 4 1 1 0 3 2 9 4
Group 2 8 1 0 5 1493 9025 7 7 2 4 6 7 6 4 1738 7753 6 2 2 8

Note 11 Bank taxes and resolution fees

Q3 Q2 Q3 Jan-Sep Jan-Sep
SEKm 2023 2023 2022 2023 2022
Swedish bank tax 292 292 239 876 718
Lithuanian bank tax 596 325 0 921 0
Resolution fees 222 227 227 675 674
Total 1 110 844 466 2 472 1 392

Lithuanian bank tax refers to the Lithuanian temporary solidarity contribution on credit institutions that was introduced and is calculated from May 2023 until the end of 2024. The bank tax is 60 percent and is applied to a part of the net interest income earned during the period which exceeds the average net interest income of four historical years by more than 50 percent.

Note 12 Loans

The following tables present loans to the public and credit institutions at amortised cost by industry sectors, loans and credit impairment provisions ratios.

Stage 1 Stage 2 Stage 3
SEKm Gross
carrying
amount
Credit
impairment
provisions
Net Gross Credit
carrying impairment
amount provisions
Net Gross Credit
carrying impairment
amount provisions
Net Total
Sector/industy
Private customers 1 091 932 287 1 091 644 87 206 859 86 346 2782 895 1887 1 179 878
Private mortgage 960 655 129 960 526 73 505 421 73 084 1755 329 1426 1 035 036
Tenant owner associations 88 821 9 88 813 4 3 9 8 13 4 3 8 6 $\sqrt{4}$ $\mathbf{1}$ $\overline{4}$ 93 202
Private other 42 456 150 42 30 6 9 3 0 3 426 8877 1 0 2 3 565 458 51 640
Corporate customers 530 344 1 5 9 6 528 747 98 943 2 4 0 1 96 542 3942 1 0 8 4 2858 628 147
Agriculture, forestry, fishing 54 591 109 54 482 7807 144 7 6 6 3 233 47 186 62 331
Manufacturing 35 4 54 316 35 138 7945 390 7 5 5 5 364 166 198 42 891
Public sector and utilities 33 210 53 33 158 4 0 4 1 108 3933 122 32 89 37 180
Construction 16 960 133 16826 5979 160 5819 172 69 103 22748
Retail and wholesale 38 222 213 38 008 6 6 6 8 192 6476 301 80 221 44 705
Transportation 12 6 65 67 12 598 2 2 4 3 94 2 1 4 9 565 152 413 15 160
Shipping and offshore 6 0 5 6 12 6 0 4 3 831 32 799 1 1 5 2 201 951 7793
Hotels and restaurants 5 0 7 4 27 5 0 4 7 1931 127 1804 82 21 61 6911
Information and communication 14 710 118 14 592 6 3 5 7 50 6 3 0 7 $\overline{2}$ $\mathbf{1}$ $\mathbf{1}$ 20 901
Finance and insurance 24 293 30 24 263 1960 55 1906 13 4 9 26 177
Property management, including 255 859 451 255 408 46 177 911 45 266 617 213 404 301 079
Residential properties 72 633 120 72 514 17779 431 17 348 106 18 88 89 949
Commercial 126 282 240 126 042 16 569 350 16 218 250 139 110 142 371
Industrial and Warehouse 36 783 50 36 733 7 1 6 7 76 7 0 9 1 116 13 103 43 927
Other 20 160 41 20 119 4 6 6 3 53 4610 146 43 103 24 8 32
Professional services 22 707 49 22 658 3073 41 3 0 3 2 198 73 125 25 8 15
Other corporate lending 10 542 16 10 526 3931 98 3833 122 24 98 14 457
Loans to customers 1 622 275 1884 1620392 186 149 3 2 6 0 182888 6724 1979 4746 1808026
Loans to the public, Swedish National Debt Office $\Omega$ $\mathbf 0$ $\Omega$
Loans to credit institutions 26 304 49 26 255 180 3 177 26 432
Loans to the public and credit institutions at
amortised cost
1 648 579 1933 1 646 647 186 328 3 2 6 3 183 065 6724 1979 4746 1834458
Share of loans, % 89.52 10.12 0.37 100
Credit impairment provision ratio, % 0.12 1.75 29.42 0.39
Stage 1 Stage 2 Stage 31
SEKm Gross Credit
carrying impairment
Net Gross Credit
carrying impairment
amount provisions
Net Gross Credit
carrying impairment
Net Total
Sector/industy amount provisions amount provisions
Private customers 1 107 994 168 1 107 827 68 617 546 68 071 2 0 4 3 676 1 3 6 7 1 177 266
Private mortgage 973 876 68 973 809 56 758 243 56 514 1 2 1 9 229 990 1 0 3 1 3 1 3
Tenant owner associations 90 170 $\overline{7}$ 90 163 3468 12 3 4 5 6 93 623
4 $\mathbf 0$ 4
Private other 43 948 93 43 855 8 3 9 2 291 8 1 0 1 820 446 374 52 330
Corporate customers 552 194 1 3 3 0 550 864 69831 1858 67973 3695 1 4 4 5 2 2 5 0 621 087
Agriculture, forestry, fishing 55 387 88 55 299 7609 130 7479 241 39 203 62 981
Manufacturing 43 283 279 43 004 5670 295 5375 264 104 161 48 540
Public sector and utilities 35 4 35 58 35 378 2 0 4 8 38 2011 17 $\overline{2}$ 15 37 403
Construction 15 502 64 15 4 38 4 3 1 8 91 4 2 2 8 107 54 52 19718
Retail and wholesale 36 568 246 36 322 4 0 4 3 188 3856 137 51 87 40 265
Transportation 12747 78 12 6 69 1936 120 1816 48 10 38 14 522
Shipping and offshore 8 4 5 4 39 8415 1 1 5 0 177 973 1881 890 991 10 380
Hotels and restaurants 3 0 0 3 29 2975 3946 129 3817 285 62 223 7015
Information and communication 19 536 53 19 4 83 1 508 15 1493 5 $\mathbf{1}$ 4 20 979
Finance and insurance 23 247 21 23 2 26 885 11 874 22 $\overline{7}$ 15 24 115
Property management, including 260 973 320 260 652 32 954 576 32 379 466 178 288 293 319
Residential properties 69 573 56 69 518 16 167 253 15914 103 16 87 85 519
Commercial 123 507 170 123 337 7925 207 7717 208 127 81 131 134
Industrial and Warehouse 40 805 47 40 758 5 1 4 2 59 5083 16 3 13 45 853
Other 27 087 47 27 040 3722 56 3665 140 33 107 30 813
Professional services 23 5 14 31 23 4 83 2 2 5 1 51 2 2 0 1 65 13 52 25 7 35
Other corporate lending 14 546 24 14 522 1511 39 1472 156 35 122 16 116
Loans to customers 1660 189 1498 1658691 138 449 2 4 0 4 136 044 5738 2 1 2 1 3617 1798352
Cash collaterals posted 3 6 0 5 3 6 0 5 3 6 0 5
Loans to the public, Swedish National Debt Office 10 004 10 004 10 004
Loans to credit institutions 56 453 26 56 427 147 0 146 56 574
Loans to the public and credit institutions at
amortised cost
1730 251 1 5 2 4 1728727 138 596 2 4 0 4 136 191 5738 2 1 2 1 3617 1868 536
Share of loans. % 92.30 7.39 0.31 100
Credit impairment provision ratio, % 0.09 1.73 36.96 0.32
A Vita alternative and a complete state of a startern and a state that started
30 September 2022 Stage 1 Stage 2 Stage 3 1
Gross Credit
carrying impairment
Gross Credit
carrying impairment
Gross Credit
carrying impairment
SEKm amount provisions Net amount provisions Net amount provisions Net Total
Sector/industry
Private customers 1 113 984 140 1 113 844 59 911 445 59 466 1965 537 1427 1 174 737
Private mortgage 975 974 53 975 921 51 051 208 50 843 1 1 4 4 207 937 1 027 701
Tenant owner associations 91 398 5 91 392 1995 $\overline{7}$ 1988 $\overline{4}$ $\overline{4}$ 93 384
Private other 46 612 82 46 530 6865 230 6635 817 330 487 53 651
Corporate customers 558 844 1 2 1 8 557 626 63899 1596 62 303 4 4 2 7 1 5 5 7 2871 622 800
Agriculture, forestry, fishing 56 831 73 56 758 6997 103 6895 224 35 189 63 842
Manufacturing 40 162 288 39 874 5 6 8 5 193 5493 264 72 191 45 558
Public sector and utilities 36 133 50 36 083 3540 47 3493 22 $\overline{4}$ 18 39 5 94
Construction 17 027 77 16 951 3 2 7 3 106 3 1 6 7 124 58 66 20 184
Retail and wholesale 37 729 202 37 527 3 1 6 3 119 3 0 4 4 127 41 85 40 656
Transportation 12 3 9 0 82 12 309 2053 111 1942 54 11 43 14 293
Shipping and offshore 9 2 3 1 66 9 1 6 5 1911 270 1642 2 3 8 0 1 0 2 3 1 3 5 7 12 164
Hotels and restaurants 3 1 6 9 19 3 1 5 0 3745 135 3610 348 79 269 7 0 2 9
Information and communication 20 832 55 20 777 859 15 844 $\overline{7}$ -1 6 21 627
Finance and insurance 24 962 15 24 947 1766 6 1760 22 $\overline{7}$ 15 26 7 23
Property management, including 261 974 239 261 735 27 28 2 402 26 880 724 190 535 289 149
Residential properties 71 499 36 71 463 14 3 22 179 14 144 112 13 99 85 706
Commercial 121 488 126 121 361 6519 167 6 3 5 2 189 128 60 127 774
Industrial and Warehouse 41 067 39 41 0 27 3814 31 3782 22 4 19 44 828
Other 27 9 20 37 27883 2627 25 2601 402 45 357 30 841
Professional services 22 355 28 22 3 27 2 2 2 0 58 2 1 6 3 56 13 43 24 533
Other corporate lending 16 047 24 16 023 1403 31 1 3 7 2 76 23 53 17 448
Loans to customers 1672828 1 3 5 8 1671470 123 810 2 0 4 1 121 769 6392 2094 4 2 9 8 1797537
Cash collaterals posted 3 3 7 1 3 3 7 1 3 3 7 1
Loans to the public, Swedish National Debt Office $\overline{4}$ 4 $\Delta$
Loans to credit institutions 55 072 29 55 043 121 3 119 55 161
Loans to the public and credit institutions at
amortised cost
1731275 1 3 8 7 1729888 123 931 2 0 4 4 121 888 6 3 9 2 2094 4 2 9 8 1856072
Share of loans, % 93.00 6.66 0.34 100
Credit impairment provision ratio, % 0.08 1.65 32.76 0.30

Note 13 Credit impairment provisions

Reconciliation of credit impairment provisions for loans

The tables below provide a reconciliation of credit impairment provisions for loans to the public and credit institutions at amortised cost.

Loans to the public and credit institutions 2023 2022
SEKm Stage 1 Stage 2 Stage 3 1 Total Stage 1 Stage 2 Stage 3 1 Total
Carrying amount before provisions
Opening balance 1 January 1730 251 138 596 5 738 1 874 585 1 616 594 98 633 6 362 1 721 589
Closing balance 30 September 1648579 186 328 6724 1841 632 1731275 123 931 6 392 1 861 598
Credit impairment provisions
Opening balance 1 January 1 5 2 4 2 4 0 4 2 1 2 1 6049 806 1789 2 4 2 7 5022
Movements affecting Credit impairments
New and derecognised financial assets, net 391 $-138$ -340 -87 169 $-77$ $-850$ $-758$
Changes in risk factors (EAD, PD, LGD) 407 $-186$ 107 328 $-22$ $-242$ 16 $-248$
Changes in macroeconomic scenarios 213 249 $-5$ 457 342 352 10 705
Changes to models 1 $\mathbf 0$ 0 39 58 0 97
Post-model expert credit adjustments $-49$ $-134$ $\mathbf{1}$ $-181$ 104 $-232$ $-1$ $-128$
Individual assessments $-226$ $-226$ 53 53
Stage transfers $-576$ 1 0 2 1 300 744 $-126$ 317 265 456
from 1 to 2 $-663$ 1673 1 0 1 0 $-172$ 602 430
from 1 to 3 $-28$ 37 9 0 56 55
from 2 to 1 113 $-415$ $-301$ 44 $-223$ $-179$
from $2$ to $3$ $-298$ 372 74 $-96$ 348 252
from 3 to 2 60 $-97$ $-36$ 35 $-112$ $-77$
from 3 to 1 2 $-13$ $-11$ 2 $-27$ $-26$
Other $-92$ $-92$ $-56$ $-56$
Total movements affecting credit impairments 387 811 $-254$ 944 506 176 $-562$ 120
Movements recognised outside credit impairments
Interest 92 92 56 56
Change in exchange rates 22 48 19 88 75 79 174 327
Closing balance 30 September 1933 3 2 6 3 1979 7 1 7 4 1 3 8 7 2 0 4 4 2 0 9 4 5 5 2 6
Carrying amount
Opening balance 1 January 1728727 136 191 3 617 1 868 536 1615788 96 844 3 935 1 716 567
Closing balance 30 September 1 646 647 183 065 4 746 1 834 458 1729888 121888 4 298 1 856 072

Loan commitments and financial guarantees

The tables below provide a reconciliation of credit impairment provisions for loan commitments and financial guarantees.

2023 2022
SEKm Stage 1 Stage 2 Stage 3 1 Total Stage 1 Stage 2 Stage 3 1 Total
Nominal amount
Opening balance 1 January 286 621 23 956 131 310 708 306 298 16 134 221 322 653
Closing balance 30 September 261 022 44 626 166 305 815 295 547 23 848 227 319 622
Credit impairment provisions
Opening balance 1 January 384 295 34 714 286 273 85 644
Movements affecting Credit impairments
New and derecognised financial assets, net 48 21 $-5$ 64 47 53 $-25$ 76
Changes in risk factors (EAD, PD, LGD) 89 58 $-3$ 144 $-25$ $-84$ 21 $-88$
Changes in macroeconomic scenarios 41 28 0 70 91 41 $\Omega$ 131
Changes to models $\overline{0}$ $\Omega$ $\Omega$ 12 $\overline{7}$ $-15$ $\overline{4}$
Post-model expert credit adjustments $-82$ $-12$ 0 $-94$ -6 $-76$ $\mathbf{0}$ $-82$
Stage transfers $-55$ 74 $\overline{7}$ 25 -9 $-2$ 12
from 1 to 2 $-86$ 164 78 $-26$ 68 43
from $1$ to $3$ -1 $\overline{2}$ 1 0 9 9
from 2 to 1 32 $-88$ $-56$ 17 $-70$ $-54$
from $2$ to $3$ $-4$ 13 10 $-1$ 7 5
from 3 to 2 0 $-3$ $-2$ 1 $-3$ $-2$
from 3 to 1 0 $-6$ $-5$ 0 $\mathbf{0}$ $\mathbf{0}$
Total movements affecting credit impairments 41 169 $-1$ 209 109 $-61$ $-7$ 41
Change in exchange rates 6 2 $\mathbf 0$ 8 20 7 10 37
Closing balance 30 September 432 467 32 931 414 218 89 722

Note 14 Credit risk exposures

30 Sep 31 Dec 30 Sep
SEKm 2023 2022 2022
Assets
Cash and balances with central banks 287 996 365 992 454 584
Interest-bearing securities 366 917 212 780 214 719
Loans to credit institutions 53 167 56 589 63 463
Loans to the public 1 867 380 1 842 811 1 845 932
Derivatives 46 948 50 504 86 985
Other financial assets 14 217 8 215 26 778
Total assets 2 636 624 2 536 891 2 692 460
Contingent liabilities and commitments
Guarantees 46 075 45 632 58 587
Loan commitments 259 740 265 076 261 035
Total contingent liabilities and commitments 305 815 310 708 319 622
Total 2 942 439 2 847 599 3 012 082

Note 15 Intangible assets

Indefinate useful life Definate useful life Total
Goodwill & Brand Other intangible assets
Jan-Sep Full year Jan-Sep Jan-Sep Full year Jan-Sep Jan-Sep Full year Jan-Sep
SEKm 2023 2022 2022 2023 2022 2022 2023 2022 2022
Opening balance 13 850 13 594 13 594 6 036 5 894 5 894 19 886 19 488 19 488
Additions 1 085 1 167 727 1 085 1 167 727
Amortisation for the period -495 -525 -356 -495 -525 -356
Impairment for the period -624 -181 -11 -501 -263 -11 -1 125 -443
Sales and disposals -5 -4 -3 -5 -4 -3
Exchange rate differences 441 880 632 2 5 3 443 885 635
Closing balance 14 290 13 850 14 045 6 613 6 036 6 003 20 904 19 886 20 047

As of 30 September 2023, there was no indication of an impairment of intangible assets.

During the second quarter of 2023, an impairment of SEK 11m was made in relation to internally developed software, which will no longer be used.

During 2022, impairments were made relating to internally developed software of SEK 501m, of which SEK 238m was related to PayEx and SEK 263m was related to internally developed software. The total impairment for Goodwill and Brand in 2022 amounted to SEK 624m, of which SEK 606m was related to Goodwill, and SEK 18m was related to Brand. Of the goodwill impairment of SEK 606m, SEK 425m was related to PayEx and SEK 191m referred to the Norwegian operations, which were transferred to Sparebank 1 Markets AS.

Note 16 Amounts owed to credit institutions

SEKm 30 Sep
2023
31 Dec
2022
30 Sep
2022
Central banks 8 887 12 092 41 685
Banks 74 528 54 857 103 928
Other credit institutions 6 728 5 219 6 204
Repurchase agreements 8 322 659 23 781
Total 98 465 72 826 175 599

Note 17 Deposits and borrowings from the public

SEKm 30 Sep
2023
31 Dec
2022
30 Sep
2022
Private customers 703 675 703 935 698 841
Corporate customers 574 036 594 343 577 894
Total deposits from customers 1 277 711 1 298 278 1 276 735
Cash collaterals received 4 436 4 754 8 470
Swedish National Debt Office 74 101 89
Repurchase agreements - Swedish National Debt Office 2 1 0
Repurchase agreements 3 398 2 815 17 805
Total borrowings 7 909 7 670 26 363
Deposits and borrowings from the public 1 285 620 1 305 948 1 303 098

Note 18 Debt securities in issue, senior non-preferred liabilities and subordinated liabilities

30 Sep 31 Dec 30 Sep
SEKm 2023 2022 2022
Commercial papers 384 354 316 114 352 591
Covered bonds 355 628 343 284 348 601
Senior unsecured bonds 109 875 122 559 123 332
Structured retail bonds 1 626 2 249 2 350
Total debt securities in issue 851 482 784 206 826 874
Senior non-preferred liabilities 103 187 57 439 57 203
Subordinated liabilities 33 373 31 331 33 479
Total 988 042 872 976 917 556
Jan-Sep Full-year Jan-Sep
Turnover 2023 2022 2022
Opening balance 872 976 802 353 802 353
Issued 754 611 1 008 334 780 911
Repurchased -5 884 -35 067 -24 424
Repaid -671 104 -927 096 -682 148
Interest, change in fair values or hedged items in fair value hedges and
changes in exchange rates 37 443 24 452 40 864

Closing balance 988 042 872 976 917 556

Note 19 Derivatives

Nominal amount Positive fair value Negative fair value
SEKm 30 Sep
2023
31 Dec
2022
30 Sep
2022
30 Sep
2023
31 Dec
2022
30 Sep
2022
30 Sep
2023
31 Dec
2022
30 Sep
2022
Derivatives in hedge accounting
One-to-one fair value hedges¹ 577 287 517 756 511 481 604 738 896 28 665 29 094 29 406
Portfolio fair value hedges¹ 345 136 436 005 472 230 15 893 20 289 21 332 9 23 35
Cash flow hedges² 8 500 8 179 8 007 910 603 459 1
Total 930 923 961 940 991 718 17 407 21 630 22 686 28 674 29 117 29 443
Non-hedge accounting
derivatives
33 702 760 29 580 068 28 901 077 1 242 721 1 223 832 1 219 556 1 246 642 1 236 903 1 197 545
Gross amount 34 633 683 30 542 008 29 892 795 1 260 127 1 245 462 1 242 243 1 275 316 1 266 021 1 226 987
Offset amount -1 213 180 -1 194 958 -1 155 258 -1 221 674 -1 197 341 -1 156 314
Total 46 948 50 504 86 985 53 642 68 679 70 674

1) Interest rate swaps

2) Cross currency basis swaps

The Group trades in derivatives in the normal course of business and for the purpose of hedging certain positions that are exposed to share price, interest rate, credit and currency risks. The carrying amounts of all derivatives refer to fair value including accrued interest.

Note 20 Valuation categories for financial instruments

The tables below present the carrying amount and fair value of financial assets and financial liabilities, according to valuation categories. The methodologies to determine the fair value are described in the Annual and Sustainability Report 2022, note G47 Fair value of financial instruments.

30 Sep 2023
Fair value through profit and loss
Mandatorily
Hedging Total carrying
SEKm Amortised cost Trading Other Total instruments amount Fair value
Financial assets
Cash and balances with central banks 287 996 287 996 287 996
Treasury bills and other bills eligible for refinancing
with central banks, etc. 284 908 23 165 6 2 6 0 29 4 25 314 333 314 335
Loans to credit institutions 26 432 26 735 26 735 53 167 53 167
Loans to the public 1 1808026 58 983 371 59 354 1867380 1864057
Value change of the hedged assets in portfolio
hedges of interest rate risk $-15288$ $-15288$ $-15288$
Bonds and other interest-bearing securities 37 036 15 5 47 52 583 52 583 52 583
Financial assets for which customers bear the
investment risk 303 481 303 481 303 481 303 481
Shares and participating interests 23 36 3 27 404 50 767 50 767 50 767
Derivatives 45 537 45 537 1411 46 948 46 948
Other financial assets 14 4 20 14 4 20 14 4 20
Total 2 406 494 214 818 353 063 567882 1411 2975786 2972465
Fair value through profit and loss
Hedging Total carrying
Amortised cost Trading Designated Total instruments amount Fair value
Financial liabilities
Amounts owed to credit institutions 71 2 23 27 24 2 27 24 2 98 465 98 4 65
Deposits and borrowings from the public 1 277 784 7835 7835 1 285 620 1 285 911
Value change of the hedged liabilities in portfolio
hedges of interest rate risk 1 $\mathbf{1}$ $\mathbf{1}$
Financial liabilities for which customers bear the
investment risk 304 307 304 307 304 307
Debt securities in issue 2 849 735 1626 122 1748 851 482 853 593
Short position securities 19775 19775 19 7 7 5 19775
Derivatives 52 080 52 080 1562 53 642 53 642
Senior non-preferred liabilities 103 187 103 187 108 085
Subordinated liabilities 33 373 33 373 33 007
Other financial liabilities 39 34 3 39 34 3 39 34 3
31 Dec 2022
Fair value through profit and loss
Mandatorily
Hedging Total carrying
SEKm Amortised cost Trading Other Total instruments amount Fair value
Financial assets
Cash and balances with central banks 365 992 365 992 365 992
Treasury bills and other bills eligible for refinancing
with central banks, etc. 132 741 9903 8839 18742 151 483 151 485
Loans to credit institutions 56 574 15 15 56 589 56 589
Loans to the public 1 1811962 30 586 264 30 850 1842811 1838695
Value change of the hedged assets in portfolio
hedges of interest rate risk $-20369$ $-20369$ $-20.369$
Bonds and other interest-bearing securities 37 678 23 6 20 61 298 61 298 61 298
Financial assets for which customers bear the
investment risk 2 268 594 268 594 268 594 268 594
Shares and participating interests 2 4 4 6 7 25 801 30 268 30 268 30 268
Derivatives 48 980 48 980 1 5 2 4 50 504 50 504
Other financial assets 2 8 0 2 4 8 0 2 4 8 0 24
Total 2 3 5 4 9 2 3 131 628 327 118 458 746 1 5 2 4 2815193 2811079
Fair value through profit and loss
Hedging Total carrying
Amortised cost Trading Designated Total instruments amount Fair value
Financial liabilities
Amounts owed to credit institutions 72 167 659 659 72 826 72 826
Deposits and borrowings from the public 1 303 133 2815 2815 1 305 948 1 305 938
Financial liabilities for which customers bear the
investment risk 2 268 892 268 892 268 892 268 892
Debt securities in issue 3 781834 2 2 4 9 122 2 3 7 1 784 206 785 171
Short position securities 27 134 27 134 27 134 27 134
Derivatives 67 400 67 400 1 2 8 0 68 679 68 679
Senior non-preferred liabilities 57 439 57 439 59 361
Subordinated liabilities 31 331 31 331 31 121
$\cdots$

Note 21 Financial instruments recognised at fair value

The determination of fair value, the valuation hierarchy and the valuation process for fair value measurements in Level 3 are described in the Annual and Sustainability Report 2022, note G47 Fair value of financial instruments.

The financial instruments are distributed in three levels depending on the degree of observable market data in the valuation and activity in the market.

  • Level 1: Unadjusted quoted price on an active market.
  • Level 2: Adjusted quoted price or valuation model with valuation parameters derived from an active market.
  • Level 3: Valuation model where significant valuation parameters are non-observable and based on internal assumptions.

The following tables present fair values of financial instruments recognised at fair value split between the three valuation hierarchy levels.

30 Sep 2023 31 Dec 2022
SEKm Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Assets
Treasury bills etc. 27 186 2 2 3 9 29 4 25 15 630 3 1 1 2 18742
Loans to credit institutions 26 735 26 735 15 15
Loans to the public 59 303 51 59 354 30 817 33 30 850
Bonds and other interest-bearing securities
Financial assets for which the customers
39 686 12 8 98 52 583 42 138 19 160 61 298
bear the investment risk 1 303 481 303 481 268 450 144 268 594
Shares and participating interests 1 49 610 10 1 1 4 6 50 767 29 183 4 1 0 8 1 30 268
Derivatives 327 46 621 46 948 179 50 325 50 504
Total 420 290 147 805 1 1 9 8 569 293 355 580 103 433 1 2 5 8 460 271
Liabilities
Amounts owed to credit institutions 27 242 27 24 2 659 659
Deposits and borrowings from the public 7835 7835 2815 2815
Debt securities in issue 1748 1748 2 3 7 1 2 3 7 1
Financial liabilities for which the customers
bear the investment risk 1
304 307 304 307 268 748 144 268 892
Derivatives 336 53 306 53 642 197 68 482 68 679
Short positions, securities 18 031 1745 19775 27 014 120 27 134
Total 18 367 396 183 414 550 27 211 343 195 144 370 550

Transfers between levels are reflected as per the fair value at closing day. There were no transfers of financial instruments between valuation levels 1 and 2 during the period.

2023 2022
Assets Liabilities Assets Liabilities
Equity Fund units of which
customers bear the
Liabilities for which
the customers bear
Equity Fund units of which
customers bear the
Liabilities for which
the customers bear
SEKm instruments Loans investment risk Total the investment risk instruments Loans investment risk Total the investment risk
Opening balance 1 January 1 0 8 1 33 144 1 2 5 8 144 1 277 14 1 2 9 1
Purchases 34 18 52 27 18 45
Sale of assets/ dividends received $-11$ $-152$ $-163$ $-52$ $-59$
Conversion Visa Inc shares $-461$ $\Omega$ $-461$
Sale of liabilities $-152$
Repurchases $-1$ $-1$
Sale of liabilities $-7$
Transferred from Level 1 to Level 3 139 139
Transferred from Level 2 to Level 3 139
Gains or losses, Net gains and losses on financial items
of which changes in unrealised gains or losses for items
43 8 52 156 $-19$ 138 $-19$
held at closing day 43 44 -8 $-18$ $-25$ $-18$
Closing balance 30 September 1 1 4 6 51 0 1 1 9 8 947 33 113 1093 113

Financial instruments are transferred to or from level 3 depending on whether the internal assumptions have changed in significance to the valuation.

Level 3 mainly comprises strategic unlisted shares. These include holdings in VISA Inc. C shares that are subject to selling restrictions until June 2028 and under certain conditions may have to be returned. Liquid quotes are not available for these shares, therefore the fair value is established with significant elements of Swedbank's own internal assumptions. The carrying amount of the holdings in Visa Inc. C amounted as per

30 September 2023 to SEK 495m (SEK 296m 30 September 2022).

In the Group's insurance operations, fund units are held in which the customers have chosen to invest their insurance savings. The holdings are reported in the balance sheet as financial assets where the customers bear the investment risk and are normally measured at fair value according to level 1, because the units are traded in an active market. The Group's obligations to insurance savers are reported as financial liabilities where the customers bear the investment risk because it is the customers who bear the entire market value

change of the assets. The liabilities are normally measured at fair value according to level 2.

During the first quarter 2022, trading was closed in whole or in part in Russia and Eastern Europe targeted funds. These unit holdings and liabilities to the insurance savers have been measured at fair value according to level 3. Fully closed funds have been measured at an indicative value, alternatively SEK 0m, while funds that were open for sales have been measured at the sale value. The liabilities have been measured on the same basis.

Note 22 Assets pledged, contingent liabilities and commitments

30 Sep 31 Dec 30 Sep
SEKm 2023 2022 2022
Loans used as collateral for covered bonds¹ 396 209 382 095 422 628
Assets recorded in register on behalf of insurance policy holders 318 967 290 678 277 217
Other assets ledged for own liabilities 128 812 82 800 67 920
Other assets pledged 14 826 14 287 8 627
Assets pledged 858 814 769 860 776 392
Nominal amounts
Guarantees 46 075 45 632 58 587
Other 71 75 87
Contingent liabilities 46 146 45 708 58 674
Nominal amounts
Loans granted not paid 204 839 202 987 199 888
Overdraft facilities granted but not utilised 54 901 62 089 61 147
Commitments 259 740 265 076 261 035

1) The pledge is defined as the borrower's nominal debt including accrued interest and refers to the loans of the total available collateral that are used as the pledge at each point in time.

Swedbank is cooperating with authorities in the United States who are conducting investigations into Swedbank's historic AML compliance and the Group's response thereto, as well as related issues involving the Group's anti-money laundering controls and certain individuals and entities who may at some time have been customers of the Group. Investigations by the Department of Justice, the Securities and Exchange Commission and the Department of Financial Services in New York are ongoing. In June 2023, Swedbank reached an agreement to remit SEK 37m related to violation of OFAC regulations.

In March 2022, Swedbank AS in Estonia was informed by the Estonian Prosecutor's Office that Swedbank AS is suspected of money laundering during the period 2014-2016. The maximum fine for the suspected crime is EUR 16m.

The timing of the completion of the investigations is still unknown and the outcomes are still uncertain. It is therefore not possible to reliably estimate the amount of any potential settlement or fines, which could be material.

Note 23 Offsetting financial assets and liabilities

The tables below present recognised financial instruments that have been offset in the balance sheet under IAS 32 and those that are subject to legally enforceable master netting or similar agreements but do not qualify for offset. Such financial instruments relate to derivatives, repurchase and reverse repurchase agreements, securities settlements, securities borrowing and lending transactions. Collateral amounts represent financial instruments or cash collateral received or pledged for transactions that are subject to a legally

enforceable master netting or similar agreements and which allow for the netting of obligations against the counterparty in the event of a default. Collateral amounts are limited to the amount of the related instruments presented in the balance sheet; therefore any over-collateralisation is not included. Amounts that are not offset in the balance sheet are presented as a reduction to the financial assets or liabilities in order to derive net asset and net liability exposure.

Financial assets Financial liabilities
30 Sep 31 Dec 30 Sep 30 Sep 31 Dec 30 Sep
SEKm 2023 2022 2022 2023 2022 2022
Financial assets and liabilities, which have been offset or
are subject to netting
Gross amount 1 389 286 1 362 130 1 383 670 1 358 128 1 354 318 1 354 810
Offset amount -1 281 848 -1 281 853 -1 239 567 -1 290 342 -1 284 235 -1 240 623
Net amounts presented in the balance sheet 107 438 80 277 144 103 67 786 70 083 114 188
Related amounts not offset in the balance sheet
Financial instruments, netting arrangements 30 502 28 509 46 781 30 502 28 509 46 781
Financial Instruments, collateral 54 264 29 865 42 523 15 317 9 100 37 230
Cash collateral 16 361 8 579 39 708 17 371 21 497 18 019
Total amount not offset in the balance sheet 101 127 66 953 129 012 63 190 59 106 102 030
Net amount 6 311 13 324 15 091 4 596 10 977 12 158

The amount offset for derivative assets includes offset cash collateral of SEK 16 642m (20 830) derived from the balance sheet item Amounts owed to credit institutions. The amount offset for derivative liabilities

includes offset cash collateral of SEK 25 135m (23 213), derived from the balance sheet item Loans to credit institutions.

Note 24 Capital adequacy, consolidated situation

This note contains the information made public according to the Swedish Financial Supervisory Authority Regulation FFFS 2014:12, chap. 8. Additional periodic information according to Regulation (EU) No 575/2013 of the European Parliament and of the Council on Supervisory Requirements for Credit Institutions and Implementing Regulation (EU) No 2021/637 of the European Commission can be found on Swedbank's website: https://www.swedbank.com/investorrelations/reports-and-presentations/risk-reports.

In the consolidated situation the Group's insurance companies are consolidated according to the equity method instead of full consolidation. Joint venture companies Entercard Group AB, Invidem AB and P27 Nordic Payments Platform AB consolidates by proportional method instead of the equity method. Otherwise, the same principles for consolidations are applied as for the Group.

30 Sep 30 Jun 31 Mar 31 Dec 30 Sep
Consolidated situation, SEKm 2023 2023 2023 2022 2022
Available own funds
Common Equity Tier 1 (CET1) capital 156 880 152 511 147 702 144 107 139 624
Tier 1 capital 171 844 167 442 162 241 153 320 149 435
Total capital 192 499 193 791 185 944 176 331 174 137
Risk-weighted exposure amounts
Total risk exposure amount 837 943 819 021 806 178 809 438 753 060
Capital ratios as a percentage of risk-weighted exposure amount
Common Equity Tier 1 ratio 18.7 18.6 18.3 17.8 18.5
Tier 1 ratio 20.5 20.4 20.1 18.9 19.8
Total capital ratio 23.0 23.7 23.1 21.8 23.1
Additional own funds requirements to address risks other than the risk of
excessive leverage as a percentage of risk-weighted exposure amount
Additional own funds requirements to address risks other than the risk of excessive
leverage 2.7 2.3 2.3 2.3 2.3
of which: to be made up of CET1 capital 1.8 1.5 1.5 1.5 1.5
of which: to be made up of Tier 1 capital 2.1 1.8 1.8 1.8 1.8
Total SREP own funds requirements 10.7 10.3 10.3 10.3 10.3
Combined buffer and overall capital requirement as a percentage of risk
weighted exposure amount
Capital conservation buffer 2.5 2.5 2.5 2.5 2.5
Conservation buffer due to macro-prudential or systemic risk identified at the level
of a Member State 0.0 0.0 0.0 0.0 0.0
Institution-specific countercyclical capital buffer 1.6 1.6 0.9 0.9 0.8
Systemic risk buffer 3.1 3.1 3.0 3.0 3.0
Global Systemically Important Institution buffer 0.0 0.0 0.0 0.0 0.0
Other Systemically Important Institution buffer 1.0 1.0 1.0 1.0 1.0
Combined buffer requirement 8.2 8.2 7.4 7.4 7.3
Overall capital requirements 18.9 18.4 17.7 17.7 17.6
CET1 available after meeting the total SREP own funds requirements
12.3 12.6 12.3 11.2 12.1
Leverage ratio
Total exposure measure
2 876 831 2 892 936 2 921 562 2 735 019 2 844 556
Leverage ratio, % 6.0 5.8 5.6 5.6 5.3
Additional own funds requirements to address the risk of excessive leverage
as a percentage of total exposure measure
Additional own funds requirements to address the risk of excessive leverage 0.0 0 0 0 0
of which: to be made up of CET1 capital 0.0 0.0 0.0 0.0 0.0
Total SREP leverage ratio requirements 3.0 3.0 3.0 3.0 3.0
Leverage ratio buffer and overall leverage ratio requirement as a percentage
of total exposure measure
Leverage ratio buffer requirement
Overall leverage ratio requirement 3.0 3.0 3.0 3.0 3.0
Liquidity Coverage Ratio
Total high-quality liquid assets, average weighted value 722 060 717 976 715 174 716 743 725 870
Cash outflows, total weighted value 586 986 582 461 579 756 578 133 570 543
Cash inflows, total weighted value 116 647 106 198 91 457 80 684 69 997
Total net cash outflows, adjusted value 470 339 476 264 488 298 497 449 500 545
Liquidity coverage ratio, % 154.4 151.7 147.4 145.4 146.4
Net stable funding ratio
Total available stable funding 1 722 723 1 741 688 1 709 056 1 663 231 1 664 570
Total required stable funding 1 420 508 1 415 740 1 418 583 1 404 092 1 420 778
Net stable funding ratio, % 121.3 123.0 120.5 118.5 117.2
Common Equity Tier 1 capital 30 Sep 31 Dec 30 Sep
Consolidated situation, SEKm 2023 2022 2022
Shareholders' equity according to the Group's balance sheet 192 942 176 064 169 212
Anticipated dividend -12 903 -10 967 -7 505
Value changes in own financial liabilities -255 -339 -389
Cash flow hedges -13 -13 -6
Additional value adjustments -527 -576 -828
Goodwill -14 304 -13 863 -14 040
Deferred tax assets -32 -106 -108
Intangible assets -4 637 -4 005 -4 241
Insufficient coverage for non-performing exposures -41 -11 -3
Deductions of CET1 capital due to Article 3 CRR -134 -106 -73
Shares deducted from CET1 capital -46 -40 -33
Pension fund assets -3 172 -1 930 -2 362
Total 156 880 144 107 139 624
Risk exposure amount
Consolidated situation, SEKm
30 Sep
2023
31 Dec
2022
30 Sep
2022
Risk exposure amount credit risks, standardised approach 58 583 54 992 55 594
Risk exposure amount credit risks, IRB 364 459 336 516 316 774
Risk exposure amount default fund contribution 155 149 264
Risk exposure amount settlement risks 0 0 0
Risk exposure amount market risks 14 537 21 461 24 997
Risk exposure amount credit value adjustment 1 774 3 809 3 328
Risk exposure amount operational risks 79 995 79 995 75 618
Additional risk exposure amount, Article 3 CRR 46 967 71 411 33 189
Additional risk exposure amount, Article 458 CRR 271 473 241 106 243 296
Total 837 943 809 438 753 060
SEKm %
Capital requirements¹ 30 Sep 31 Dec 30 Sep 30 Sep 31 Dec 30 Sep
Consolidated situation, SEKm / % 2023 2022 2022 2023 2022 2022
Capital requirement Pillar 1 135 616 124 756 115 392 16.2 15.4 15.3
of which Buffer requirements² 68 581 60 001 55 147 8.2 7.4 7.3
Capital requirement Pillar 2³ 22 373 18 374 17 094 2.7 2.3 2.3
Pillar 2 guidance 4 190 8 094 7 531 0.5 1.0 1.0
Total capital requirement including Pillar 2
guidance
162 179 151 225 140 017 19.4 18.7 18.6
Own funds 192 499 176 331 174 137 0 0 0

1) Swedbank's calculation based on the SFSA's announced capital requirements, including Pillar 2 requirements and Pillar 2 guidance.

2) Buffer requirements includes systemic risk buffer, capital conservation buffer, countercyclical capital buffer and buffer for other systemically important institutions.

3) Individual Pillar 2 requirement according to decision from SFSA SREP 2023.

SEKm %
Leverage ratio requirements¹ 30 Sep 31 Dec 30 Sep 30 Sep 31 Dec 30 Sep
Consolidated situation, SEKm / % 2023 2022 2022 2023 2022 2022
Leverage ratio requirement Pillar 1 86 305 82 051 85 337 3.0 3.0 3.0
Leverage ratio Pillar 2 guidance 14 384 12 308 12 801 0.5 0.5 0.5
Total capital requirement including Pillar 2
guidance
100 689 94 358 98 137 3.5 3.5 3.5
Tier 1 capital 171 844 153 320 149 435 0 0 0

1) Swedbank's calculation based on the SFSA's announced leverage ratio requirements, including Pillar 2 requirements and Pillar 2 guidance.

Note 25 Internal capital requirement

This note provides information on the internal capital assessment according to chapter 8, section 5 of the SFSA's regulation on prudential requirements and capital buffers (2014:12). The internal capital assessment is published in the interim report according to chapter 8, section 4 of the SFSA's regulation and general advice on annual reports from credit institutions and investment firms (2008:25).

A bank must identify, measure and manage the risks with which its activities are associated and have sufficient capital to cover these risks. The purpose of the Internal Capital Adequacy Assessment Process (ICAAP) is to ensure that the bank is sufficiently capitalised to cover its risks and to conduct and develop its business activities. Swedbank applies its own models and processes to evaluate its capital need for all relevant risks. The models that serve as a basis for the internal capital assessment evaluate the need for economic capital over a one-year horizon at a 99.9 per cent confidence level for each type of risk. Diversification effects between various types of risks are not taken into account in the calculation of economic capital.

As a complement to the economic capital calculation, scenario-based simulations and stress tests are conducted at least once a year. The analyses provide an overview of the most important risks Swedbank is exposed to by quantifying their impact on the income statement and balance sheet as well as the own funds

Note 26 Risks and uncertainties

Swedbank's earnings are affected by changes in the global marketplace over which it has no control, including macroeconomic factors such as GDP, asset prices and unemployment as well as changes in interest rates, equity prices and exchange rates.

Geopolitical situation

During the quarter, Europe faced multiple geopolitical risks such as the ongoing Russian invasion of Ukraine, unpredictable and increasingly protectionist trade policies, and the aftermath of pandemic-related economic effects. Additionally, climate-related events have added to the challenges faced by the region. The countries bordering the Baltic Sea also share many challenges, particularly due to Russia's impact on the security of the region. The war in Ukraine has had a significant economic and financial impact, particularly on commodity markets. If these effects persist, they can have both global and regional consequences, such as a negative impact on GDP growth and further increases in consumer prices.

Inflation is falling but still requires a tightening monetary policy

Global inflation is declining, but it remains significantly above the monetary policy target levels. Both lowering interest rates too early and keeping them high for too long pose a risk to the economies of the Nordic and Baltic regions, which could ultimately cause an economic downturn and increased unemployment. This concern is exacerbated by relatively high levels of household debt and short-term interest rate binding

and risk-weighted assets. The purpose is to ensure efficient use of capital. This methodology serves as a basis of proactive risk and capital management.

As of 30 September 2023, the internal capital assessment for Swedbank's consolidated situation amounted to SEK 46.7bn (SEK 41.5bn as of 31 December 2022). The capital to meet the internal capital assessment, i.e. the Total capital, amounted to SEK 192.5bn (SEK 176.3bn as of 31 December 2022) (see Note 24). Swedbank's internal capital assessment using its own models is not comparable with the estimated capital requirement that the SFSA releases quarterly and does not consider the SFSA risk-weight floor for Swedish mortgages.

The internally estimated capital requirement for the parent company amounted to SEK 34.7bn (SEK 28.8bn as of 31 December 2022) and the total capital amounted to SEK 140.8bn (SEK 134.6bn as of 31 December 2022) (see the parent company's note on capital adequacy).

In addition to what is stated in this interim report, risk management and capital adequacy according to the Basel III framework are described in more detail in Swedbank's Annual and Sustainability Report 2022 as well as in Swedbank's yearly Risk Management and Capital Adequacy Report, available on www.swedbank.se.

periods in Sweden, making them particularly sensitive to further interest rate hikes.

The value of the Swedish krona remains low

The Swedish krona has continued to depreciate against several currencies. This can be partly attributed to the rapid interest rate hikes made by the Federal Reserve during the year, which have increased interest rates globally more than in Sweden and thus weakened the Swedish krona. Sweden has also maintained a lower central bank interest rate compared to several major economies for an extended period, which has led to a gradual weakening of the currency. Additionally, Swedish krona is considered a risky currency among the G10 currencies, such that Russia's invasion of Ukraine, high inflation, and financial market uncertainty could have contributed to the Swedish krona's decline.

However, changes in Sweden's Riksbank's currency reserves in September strengthened the Swedish krona's value somewhat. However, if the uncertainty in the financial markets persists, the value of the Swedish krona may continue to be volatile. Nevertheless, fundamental economic factors, such as the balance of payments and economic growth, indicate that the Swedish krona's value is expected to strengthen in the longer term.

Challenges and risk in digitalisation

The cybersecurity threat level towards the financial sector has been assessed as high during the quarter. Swedbank monitors the situation carefully and can

reassess the level of cybersecurity risks as required. The bank continues to prioritise IT and information security due to increased threats from geopolitical developments and a more elevated terrorism risk in Sweden. Swedbank's capacity to manage these risks is good.

The risk of fraud related to organised crime remains high. Swedbank continually strives to ensure a high level of security for its customers and provides guidance for customers on how to protect themselves against fraud. The banking industry's anti-fraud campaign – "Hard to trick" - continued during the quarter.

Anti-money laundering and Counter terrorist financing and other compliance risks

For risks related to the ongoing investigations of authorities in US and Estonia related to historic antimoney laundering compliance and response related to anti-money laundering controls, please refer to Note 22 Assets pledged, contingent liabilities and commitments.

Tax

The tax area is complex and there can be a scope for different interpretations. Practices and interpretations of applicable laws can be changed, sometimes retroactively. In the event that the tax authorities and, where appropriate, the tax courts decide on a different interpretation than what Swedbank initially made, it could impact the Group's operations, results and financial position.

In addition to what is stated in this interim report, detailed descriptions are provided in Swedbank's 2022 Annual and sustainability report and in the disclosures in the Risk Management and Capital Adequacy reports available at www.swedbank.com.

Change in value if the market interest rate rises by one percentage point

Impact in SEKm on the net value of assets and liabilities, including derivatives, when market interest rates are increased by one percentage point.

30 September 2023 < 5 yrs 5-10 yrs > 10 yrs Total
SEK -1 438 318 400 -720
Foreign currencies 612 362 34 1 008
Total -826 680 434 288
31 December 2022
SEK -1 423 -251 -7 -1 681
Foreign currencies 747 -69 17 695
Total -676 -320 10 -986

Impact in SEKm on the net value of assets and liabilities measured at fair value through profit or loss, when market interest rates are increased by one percentage point.

30 September 2023 < 5 yrs 5-10 yrs > 10 yrs Total
SEK 679 -450 350 579
Foreign currencies -1 397 533 -57 -921
Total -718 83 293 -342
31 December 2022
SEK 701 -249 -7 445
Foreign currencies -554 -34 29 -559
Total 147 -283 22 -114

Note 27 Related-party transactions

During the period normal business transactions were executed between companies in the Group, including other related companies such as associates and joint ventures. The five partly owned savings banks are important associates.

Note 28 Swedbank's share

30 Sep 31 Dec 30 Sep
Number of outstanding ordinary shares 2023 2022 2022
Issued shares
SWED A 1 132 005 722 1 132 005 722 1 132 005 722
Repurchased shares
SWED A -7 209 322 -8 934 918 -8 934 918
Number of outstanding ordinary shares on the
closing day
1 124 796 400 1 123 070 804 1 123 070 804
SWED A
Last price, SEK 201.30 177.30 146.85
Market capitalisation, SEKm 226 422 199 120 164 923

During 2023, within Swedbank's share-based compensation programme, Swedbank AB transferred 1 725 596 shares at no cost to employees.

Q3 Q2 Q3¹ Jan-Sep Jan-Sep¹
Earnings per share 2023 2023 2022 2023 2022
Average number of shares
Average number of shares before dilution 1 124 796 400 1 124 725 789 1 123 070 804 1 124 413 032 1 122 754 238
Weighted average number of shares for potential
ordinary shares that incur a dilutive effect due to share
based compensation programme 2 285 187 2 438 823 2 585 551 2 600 110 2 950 193
Average number of shares after dilution 1 127 081 587 1 127 164 612 1 125 656 355 1 127 013 142 1 125 704 431
Profit, SEKm
Profit for the period attributable to shareholders of
Swedbank
Earnings for the purpose of calculating earnings per
share
9 123
9 123
9 122
9 122
5 587
5 587
25 806
25 806
14 576
14 576
Earnings per share, SEK
Earnings per share before dilution 8.11 8.11 4.97 22.95 12.98
Earnings per share after dilution 8.09 8.09 4.96 22.90 12.95

Note 29 Effects of changes in accounting policies regarding IFRS 17

Income statement, condensed Q3
2022
Jan-Sep
2022
Group
SEKm
Previous
reporting
Change New
reporting
Previous
reporting
Change New
reporting
Interest income on financial assets at amortised
cost
Other interest income
11 753
0
-3
0
11 750
0
27 676
182
-3
-4
27 673
178
Interest income 11 753 -3 11 750 27 858 -7 27 850
Interest expense -3 392 0 -3 392 -5 622 0 -5 622
Net interest income (note 5) 8 360 -2 8 358 22 236 -7 22 228
Commission income 5 693 -44 5 649 16 790 -137 16 653
Commission expense -2 050 26 -2 024 -6 015 54 -5 961
Net commission income (note 6) 3 643 -19 3 624 10 775 -83 10 692
Net gains and losses on financial items (note 7) 945 18 963 1 124 52 1 176
Insurance result 0 361 0 3 423
Return on assets backing insurance liabilities 0 -244 0 -3 128
Net insurance (note 8) 423 -306 117 1 273 -978 295
Share of profit or loss of associates and joint
ventures 261 0 261 544 0 544
Other income 398 0 398 1 146 0 1 145
Total income 14 030 -310 13 720 37 097 -1 017 36 080
Staff costs 3 290 -99 3 191 9 771 -306 9 465
Other general administrative expenses (note 9)
Depreciation/amortisation of tangible and
1 621 -45 1 576 4 639 -143 4 497
intangible assets 418 0 418 1 254 -1 1 254
Total expenses 5 329 -144 5 185 15 665 -450 15 215
Profit before impairments, bank taxes and
resolution fees
8 701 -166 8 535 21 432 -567 20 865
Impairment of intangible assets (note 15) 443 0 443 443 0 443
Impairment of tangible assets 10 0 10 10 0 10
Credit impairment (note 10) 602 0 602 800 0 800
Bank taxes and resolution fees (note 11) 466 0 466 1 392 0 1 392
Profit before tax 7 180 -166 7 014 18 787 -567 18 220
Tax expense 1 439 -16 1 423 3 719 -79 3 640
Profit for the period 5 741 -150 5 591 15 068 -488 14 580
Profit for the period attributable to:
Shareholders of Swedbank AB
5 737 -150 5 587 15 064 -488 14 576
Non-controlling interests 4 0 4 4 0 4
C/I ratio 0.38 0.00 0.38 0.42 0.00 0.42
Earnings per share, SEK 5.11 -0.14 4.97 13.42 -0.44 12.98
Earnings per share after dilution, SEK 5.10 -0.14 4.96 13.38 -0.43 12.95

The definition in IFRS 17 of cash flows within insurance contract boundaries includes not only premiums, claims, claim- and policy administration costs but also other overhead costs, both fixed and variable, which relate to the fulfilment of the insurance contract. This new definition means that for the third quarter 2022, administrative expenses in the income statement of SEK 144m was reclassified to the Net insurance line. Net insurance, restated for the third quarter 2022 and including the remeasurement impact, was SEK 306m lower than previously reported.

Due to the fact that IFRS 17 does not allow the unbundling of investment contracts and insurance contracts that was done according to IFRS 4, further minor reclassifications have been made between the income statement lines Net commission income, Net gains and losses on financial items and Net insurance.

Balance sheet, condensed 31 Dec
2022
30 Sep
2022
Group
SEKm
Previous
reporting
Change New
reporting
Previous
reporting
Change New
reporting
Assets
Cash and balances with central banks 365 992 0 365 992 454 584 0 454 584
Treasury bills and other bills eligible for refinancing
with central banks, etc.
151 483 0 151 483 137 794 0 137 794
Loans to credit institutions 56 589 0 56 589 63 463 0 63 463
Loans to the public 1 842 811 0 1 842 811 1 845 932 0 1 845 932
Value change of interest hedged assets in portfolio
hedges of interest rate risk
-20 369 0 -20 369 -21 691 0 -21 691
Bonds and other interest-bearing securities 61 298 0 61 298 76 925 0 76 925
Financial assets for which customers bear the
investment risk
290 678 -22 084 268 594 277 217 -21 387 255 830
Shares and participating interests 8 184 22 084 30 268 5 481 21 387 26 868
Investments in associates and joint ventures 7 830 0 7 830 7 610 0 7 610
Derivatives (note 19) 50 504 0 50 504 86 985 0 86 985
Intangible assets (note 15) 19 886 0 19 886 20 047 0 20 047
Tangible assets 5 449 0 5 449 5 169 0 5 169
Current tax assets 1 449 0 1 449 2 052 0 2 052
Deferred tax assets 159 0 159 167 0 167
Pension assets 2 431 0 2 431 3 029 3 029
Other assets 8 474 -230 8 244 26 980 -170 26 810
Prepaid expenses and accrued income 2 028 0 2 028 2 297 -1 2 296
Total assets 2 854 876 -230 2 854 646 2 994 038 -170 2 993 868
Liabilities and equity
Amounts owed to credit institutions (note 16) 72 826 0 72 826 175 599 0 175 599
Deposits and borrowings from the public (note 17) 1 305 948 0 1 305 948 1 303 098 0 1 303 098
Financial liabilities for which customers bear the
investment risk
291 993 -23 101 268 892 278 436 -22 285 256 151
Debt securities in issue (note 18) 784 206 0 784 206 826 874 0 826 874
Short positions, securities 27 134 0 27 134 31 620 0 31 620
Derivatives (note 19) 68 679 0 68 679 70 674 0 70 674
Current tax liabilities 1 811 0 1 811 856 0 856
Deferred tax liabilities 3 599 16 3 615 4 802 20 4 822
Pension provisions 168 0 168 150 0 150
Insurance provisions 2 041 22 834 24 875 2 016 22 006 24 022
Other liabilities and provisions 26 944 40 26 984 34 983 78 35 061
Accrued expenses and prepaid income 4 664 -7 4 657 5 008 -1 5 007
Senior non-preferred liabilities (note 18) 57 439 0 57 439 57 203 0 57 203
Subordinated liabilities (note 18) 31 331 0 31 331 33 479 0 33 479
Total liabilities 2 678 783 -217 2 678 566 2 824 796 -181 2 824 614
Equity
Non-controlling interests 29 0 29 30 0 30
Equity attributable to shareholders of the parent
company
176 064 -12 176 052 169 212 11 169 223
Total equity 176 092 -12 176 080 169 242 11 169 253
Total liabilities and equity 2 854 876 -230 2 854 646 2 994 038 -170 2 993 868

IFRS 17 does not allow the unbundling of traditional life insurance that was previously done in accordance with IFRS 4 between investment contracts, reported according to IFRS 9 Financial instruments, and insurance contracts. Instead, traditional life insurance in its entirety is reported as an insurance provision. Consequently, as of 31 December 2022, SEK 23 101m was reclassified in the balance sheet from Liabilities for which the customers bear the investment risk to Insurance provisions. Related assets to traditional life insurance, amounting to SEK 22 084m as of

31 December 2022, was reclassified in the balance sheet from Financial assets for which the customers bear the investment risk to Shares and participating interests.

As of 31 December 2022 the recognised insurance provision according to IFRS 17 amounted to SEK 24 875m, of which SEK 22 790m has been measured according to the general model with direct participation features.

Balance sheet, condensed 1 January
2022
Group
SEKm
Previous
reporting
Changed
presentation
Remeasuremen
t
New
reporting
Assets
Cash and balances with central banks 360 153 0 0 360 153
Treasury bills and other bills eligible for refinancing 163 590 0 0 163 590
with central banks, etc.
Loans to credit institutions
Loans to the public
39 504
1 703 206
0
0
0
0
39 504
1 703 206
Value change of interest hedged assets in portfolio
hedges of interest rate risk -1 753 0 0 -1 753
Bonds and other interest-bearing securities 58 093 0 0 58 093
Financial assets for which customers bear the 328 512 -24 635 0 303 877
investment risk
Shares and participating interests 13 416 24 635 0 38 051
Investments in associates and joint ventures
Derivatives (note 19)
7 705
40 531
0
0
0
0
7 705
40 531
Intangible assets (note 15) 19 488 0 0 19 488
Tangible assets 5 523 0 0 5 523
Current tax assets 1 372 0 0 1 372
Deferred tax assets 113 0 0 113
Other assets 9 192 -138 -42 9 012
Prepaid expenses and accrued income 1 970 0 0 1 970
Total assets 2 750 617 -138 -42 2 750 437
Liabilities and equity
Amounts owed to credit institutions (note 16) 92 812 0 0 92 812
Deposits and borrowings from the public (note 17) 1 265 783 0 0 1 265 783
Financial liabilities for which customers bear the 329 667 -25 486 0 304 181
investment risk
Debt securities in issue (note 18) 735 917 0 0 735 917
Short positions, securities 28 613 0 0 28 613
Derivatives (note 19) 28 106 0 0 28 106
Current tax liabilities
Deferred tax liabilities
672
3 398
0
0
0
96
672
3 494
Pension provisions 1 801 0 0 1 801
Insurance provisions 1 970 25 309 -622 26 657
of which general model without direct participation
features
0 212 0 212
of which general model with direct participation
features
0 25 222 0 25 222
of which premium allocation approach 0 1 223 0 1 223
Other liabilities and provisions 28 934 44 0 28 978
Accrued expenses and prepaid income 4 813 -6 0 4 807
Senior non-preferred liabilities (note 18) 37 832 0 0 37 832
Subordinated liabilities (note 18) 28 604 0 0 28 604
Total liabilities 2 588 921 -138 -526 2 588 257
Equity
Non-controlling interests 26 0 0 26
Equity attributable to shareholders of the parent
company
161 670 0 484 162 155
Total equity 161 696 0 484 162 181
Total liabilities and equity 2 750 617 -138 -42 2 750 437

Financial statements - Swedbank AB

Income statement, condensed

Parent company
SEKm
Q3
2023
Q2
2023
Q3
2022
Jan-Sep
2023
Jan-Sep
2022
Interest income on financial assets at amortised cost 19 580 18 672 6 961 53 936 13 290
Other interest income 4 027 2 823 1 917 9 302 5 114
Interest income 23 607 21 495 8 878 63 238 18 404
Interest expense -16 323 -14 093 -3 367 -41 727 -4 474
Net interest income 7 284 7 402 5 512 21 512 13 931
Dividends received 1 463 1 370 2 300 9 095 11 957
Commission income 2 284 2 321 2 164 6 807 6 457
Commission expense -574 -586 -546 -1 662 -1 697
Net commission income 1 711 1 736 1 618 5 145 4 760
Net gains and losses on financial items 717 528 -212 1 587 -1 773
Other income 981 965 750 2 869 2 202
Total income 12 156 12 001 9 967 40 208 31 077
Staff costs 2 894 2 885 2 629 8 663 7 760
Other expenses 1 615 1 709 1 478 4 881 4 260
Depreciation/amortisation and impairment of tangible and intangible
fixed assets 1 325 1 379 1 289 3 969 3 794
Administrative fines¹ -40 0 850 0
Total expenses 5 834 5 933 5 396 18 362 15 814
Profit before impairments, Swedish bank tax and resolution fees 6 323 6 068 4 572 21 845 15 263
Credit impairments, net -11 123 337 658 456
Impairment of financial assets² 125 0 125 0
Swedish bank tax and resolution fees 338 339 279 1 014 838
Operating profit 5 996 5 481 3 955 20 048 13 968
Tax expense 1 344 1 243 867 3 687 2 240
Profit for the period 4 652 4 238 3 088 16 361 11 729

1) During the first quarter a provision was made related to the Office of Foreign Assets Control (OFAC) of SEK 40m. During the second quarter an agreement was reached with OFAC. The provision was reversed and has been recognised in Swedbank AS in Latvia.

2) Impairment of financial assets refers to impairment of Invidem AB.

Statement of comprehensive income, condensed

Parent company Q3 Q2 Q3 Jan-Sep Jan-Sep
SEKm 2023 2023 2022 2023 2022
Profit for the period reported via income statement 4 652 4 238 3 088 16 361 11 729
Total comprehensive income for the period 4 652 4 238 3 088 16 361 11 729

Balance sheet, condensed

Parent company
SEKm
30 Sep
2023
31 Dec
2022
30 Sep
2022
Assets
Cash and balances with central banks 189 148 215 314 306 499
Loans to credit institutions 796 537 830 322 773 182
Loans to the public 473 181 470 187 480 914
Interest-bearing securities 362 308 204 942 208 596
Shares and participating interests 94 825 70 434 69 392
Derivatives 63 745 67 764 103 705
Other assets 37 989 39 794 53 836
Total assets 2 017 732 1 898 757 1 996 124
Liabilities and equity
Amounts owed to credit institutions 209 743 162 348 185 930
Deposits and borrowings from the public 923 192 943 777 969 566
Value change of the hedged liabilities in portfolio hedges of
interest rate risk
1
Debt securities in issue 489 448 435 782 474 148
Derivatives 83 443 100 346 101 297
Other liabilities and provisions 52 870 50 865 61 247
Senior non-preferred liabilities 103 187 57 439 57 203
Subordinated liabilities 33 373 31 331 33 479
Untaxed reserves 5 367 5 367 10 630
Equity 117 108 111 502 102 624
Total liabilities and equity 2 017 732 1 898 757 1 996 124
Pledged collateral 128 642 82 473 67 681
Other assets pledged 14 826 14 287 8 627
Contingent liabilities 93 488 132 608 142 273
Commitments 247 467 253 613 249 718

Statement of changes in equity, condensed

Parent company

SEKm
Restricted equity Non-restricted equity
January-September 2023 Share capital Statutory
reserve
Share premium
reserve
Retained
earnings
Total
Opening balance 1 January 2023 24 904 5 968 13 206 67 424 111 502
Dividend -10 964 -10 964
Share based payments to employees 194 194
Deferred tax related to share based payments to
employees
-2 -2
Current tax related to share based payments to
employees
17 17
Total comprehensive income for the period 16 361 16 361
Closing balance 30 September 2023 24 904 5 968 13 206 73 030 117 108
January-December 2022
Opening balance 1 January 2022 24 904 5 968 13 206 59 343 103 421
Dividend -12 632 -12 632
Share based payments to employees 174 174
Deferred tax related to share based payments to
employees
4 4
Current tax related to share based payments to
employees
-1 -1
Total comprehensive income for the period 20 536 20 536
Closing balance 31 December 2022 24 904 5 968 13 206 67 424 111 502
January-September 2022
Opening balance 1 January 2022 24 904 5 968 13 206 59 343 103 421
Dividend -12 632 -12 632
Share based payments to employees 113 113
Deferred tax related to share based payments to
employees
-5 -5
Current tax related to share based payments to
employees
-1 -1
Total comprehensive income for the period 11 729 11 729

Closing balance 30 September 2022 24 904 5 968 13 206 58 547 102 625

Cash flow statement, condensed

Parent company
SEKm
Jan-Sep
2023
Full-year
2022
Jan-Sep
2022
Cash flow from operating activities -65 547 -2 081 85 302
Cash flow from investing activities 7 126 12 223 14 220
Cash flow from financing activities 32 255 10 819 12 624
Cash flow for the period -26 166 20 961 112 146
Cash and cash equivalents at beginning of period 215 314 194 353 194 353
Cash flow for the period -26 166 20 961 112 146
Cash and cash equivalents at end of period 189 148 215 314 306 499

Capital adequacy

30 Sep 30 Jun 31 Mar 31 Dec 30 Sep
Parent company, SEKm 2023 2023 2023 2022 2022
Available own funds
Common equity tier 1 (CET1) capital 106 441 106 100 106 324 102 528 100 941
Tier 1 capital 121 405 121 031 120 863 111 742 110 753
Total capital 140 837 146 348 143 484 134 563 135 353
Risk-weighted exposure amounts
Total risk exposure amount 414 671 393 039 381 565 394 817 395 783
Capital ratios as a percentage of risk-weighted exposure amount
Common equity tier 1 ratio 25.7 27.0 27.9 26.0 25.5
Tier 1 ratio 29.3 30.8 31.7 28.3 28.0
Total capital ratio 34.0 37.2 37.6 34.1 34.2
Additional own funds requirements to address risks other than the risk of
excessive leverage as a percentage of risk-weighted exposure amount
Additional own funds requirements to address risks other than the risk of excessive
leverage 1.2 2.1 2.1 2.1 2.1
of which: to be made up of CET1 capital 0.8 1.4 1.4 1.4 1.4
of which: to be made up of Tier 1 capital 0.9 1.6 1.6 1.6 1.6
Total SREP own funds requirements 9.2 10.1 10.1 10.1 10.1
Combined buffer and overall capital requirement as a percentage of risk
weighted exposure amount
Capital conservation buffer 2.5 2.5 2.5 2.5 2.5
Conservation buffer due to macro-prudential or systemic risk identified at the level
of a Member State
Institution-specific countercyclical capital buffer 1.7 1.6 0.9 0.9 0.8
Systemic risk buffer 0.0 0.0 0.0 0.0 0.0
Global Systemically Important Institution buffer
Other Systemically Important Institution buffer
Combined buffer requirement 4.2 4.1 3.4 3.4 3.3
Overall capital requirements 13.4 14.2 13.5 13.5 13.4
CET1 available after meeting the total SREP own funds requirements 20.4 21.1 21.9 20.0 19.6
Leverage ratio
Total exposure measure 1 532 147 1 529 710 1 521 947 1 340 798 1 463 298
Leverage ratio, % 7.9 7.9 7.9 8.3 7.6
Additional own funds requirements to address the risk of excessive leverage
as a percentage of total exposure measure
Additional own funds requirements to address the risk of excessive leverage
of which: to be made up of CET1 capital
Total SREP leverage ratio requirements 3.0 3.0 3.0 3.0 3.0
Leverage ratio buffer and overall leverage ratio requirement as a percentage
of total exposure measure
Leverage ratio buffer requirement
Overall leverage ratio requirement 3.0 3.0 3.0 3.0 3.0
Liquidity coverage ratio
Total high-quality liquid assets, average weighted value 595 633 581 236 560 888 560 040 564 761
Cash outflows, total weighted value 598 493 591 762 597 651 607 726 596 307
Cash inflows, total weighted value
Total net cash outflows, adjusted value
110 777
487 717
101 490
490 272
90 039
507 612
81 543
526 182
70 901
525 406
Liquidity coverage ratio, % 122.5 119.0 111.1 106.7 107.8
Net stable funding ratio
Total available stable funding
1 044 967 1 039 516 1 032 023 1 014 113 1 015 807
Total required stable funding 601 829 589 546 601 344 593 123 598 193
Net stable funding ratio, % 173.6 176.3 171.6 171.0 169.9
Risk exposure amount 30 Sep 31 Dec 30 Sep
Parent company, SEKm 2023 2022 2022
Risk exposure amount credit risks, standardised approach 124 543 103 867 103 403
Risk exposure amount credit risks, IRB 192 151 180 802 180 861
Risk exposure amount default fund contribution 155 149 264
Risk exposure amount settlement risks 0 0 0
Risk exposure amount market risks 14 468 21 352 25 080
Risk exposure amount credit value adjustment 1 768 3 801 3 323
Risk exposure amount operational risks 42 408 42 408 40 218
Additional risk exposure amount, Article 3 CRR 2 200 33 658 32 658
Additional risk exposure amount, Article 458 CRR 36 978 8 782 9 975
Total 414 671 394 817 395 783
SEKm %
Capital requirements¹ 30 Sep 31 Dec 30 Sep 30 Sep 31 Dec 30 Sep
Parent company, SEKm / % 2023 2022 2022 2023 2022 2022
Capital requirement Pillar 1 50 393 44 870 44 723 12.2 11.4 11.3
of which Buffer requirements² 17 219 13 285 13 061 4.2 3.4 3.3
Capital requirement Pillar 2³ 5 100 8 291 8 311 1.2 2.1 2.1
Total capital requirement including Pillar 2 guidance 55 494 53 161 53 035 13.4 13.5 13.4
Own funds 140 837 134 563 135 353 0 0 0

1) Swedbank's calculation based on the SFSA's announced capital requirements, including Pillar 2 requirements and Pillar 2 guidance.

2) Buffer requirements includes capital conservation buffer and countercyclical capital buffer.

3) Individual Pillar 2 requirement according to decision from SFSA SREP 2023.

SEKm %
Leverage ratio requirements¹ 30 Sep 31 Dec 30 Sep 30 Sep 31 Dec 30 Sep
Parent company, SEKm / % 2023 2022 2022 2023 2022 2022
Leverage ratio requirement Pillar 1 45 964 40 224 43 899 3.0 3.0 3.0
Total leverage ratio requirement including Pillar 2
guidance
45 964 40 224 43 899 3.0 3.0 3.0
Tier 1 capital 121 405 111 742 110 753 0 0 0

1) Swedbank's calculation based on the SFSA's announced leverage ratio requirements, including Pillar 2 requirements and Pillar 2 guidance.

Alternative performance measures

Swedbank prepares its financial statements in accordance with IFRS as adopted by the EU, as set out in Note 1. The interim report includes a number of alternative performance measures, which exclude certain items that management believes are not representative of the underlying/ongoing performance of the business. Therefore the alternative performance measures provide more comparative information between periods. Management believes that inclusion of these measures provides information to the readers that enable comparability between periods.

Measure and definition Purpose
Net investment margin before trading interest is deducted
Calculated as Net interest income before trading-related interest is deducted,
in relation to average total assets. The average is calculated using month
end figures1, including the prior year end. The nearest IFRS measure is Net
interest income and can be reconciled in Note 5.
Considers all interest income and
interest expense, independent of
how it has been presented in the
income statement.
Allocated equity
Allocated equity is the operating segment's equity measure and is not
directly required by IFRS. The Group's equity attributable to shareholders is
allocated to each operating segment based on capital adequacy rules and
estimated capital requirements based on the bank's internal Capital
Adequacy Assessment Process (ICAAP). The allocated equity amounts per
operating segment are reconciled to the Group Total equity, the nearest
IFRS measure, in Note 4.
Used by Group Management for
internal governance and operating
segment performance
management purposes.
Return on allocated equity
Calculated based on profit for the period (annualised) attributable to the
shareholders for the operating segment, in relation to average allocated
equity for the operating segment. The average is calculated using month-end
figures1, including the prior year end. The allocated equity amounts per
operating segment are reconciled to the Group Total equity, the nearest
IFRS measure, in Note 4.
Used by Group Management for
internal governance and operating
segment performance
management purposes.
Income statement excluding expenses for the administrative fines
Amount related to expenses is presented excluding expenses for
administrative fines. The amounts are reconciled to the relevant IFRS
income statement lines on page 6.
Provides comparability of figures
between reporting periods.
Return on equity excluding expenses for administrative fines
Calculated based on profit for the period (annualised) attributable to the
shareholders excluding expenses for the administrative fines, in relation to
average equity attributable to shareholders' of the parent company. The
average is calculated using month-end figures1, including the prior year end.
Profit for the period attributable to shareholders excluding expenses for
administrative fines are reconciled to Profit for the period allocated to
shareholders, the nearest IFRS measure, on page 6.
Provides comparability of figures
between reporting periods.
Cost/Income ratio excluding expenses for administrative fines
Total expenses excluding expenses related to administrative fines in relation
to total income. Total expenses excluding expense for administrative fines is
reconciled to Total expenses, the nearest IFRS measure, on page 6.
Provides comparability of figures
between reporting periods.

1) The month-end figures used in the calculation of the average can be found on page 68 of the Fact book.

Other alternative performance measures

These measures are defined in the Fact book on page 74 and are calculated from the financial statements without adjustment.

  • Share of Stage 1 loans, gross
  • Share of Stage 2 loans, gross
  • Share of Stage 3 loans, gross
  • Equity per share
  • Cost/Income ratio
  • Credit Impairment ratio
  • Loans to customers/Deposits from customers ratio
  • Credit impairment provision ratio Stage 1 loans
  • Credit impairment provision ratio Stage 2 loans
  • Credit impairment provision ratio Stage 3 loans
  • Return on equity1
  • Total credit impairment provision ratio

1) The month-end figures used in the calculation of the average can be found on page 68 of the Fact book.

Used by Group Management for internal governance and operating segment performance management purposes.

Signatures of the Board of Directors and the President

The Board of Directors and the President hereby certify that the Interim report for January-September 2023 provides a fair and accurate overview of the operations, position and results of the parent company and the Group and describes the significant risks and uncertainties faced by the parent company and the companies in the Group.

Stockholm, 25 October 2023

Göran Persson Chair

Board Member Board Member Board Member Board Member

Göran Bengtsson Annika Creutzer Hans Eckerström Kerstin Hermansson

Helena Liljedahl Bengt Erik Lindgren Anna Mossberg Per Olof Nyman Board Member Board Member Board Member Board member

Biljana Pehrsson Biörn Riese Board Member Board Member

Roger Ljung Åke Skoglund Board Member Board Member

Employee Representative Employee Representative

Jens Henriksson President and CEO

Review report

Introduction

We have reviewed the condensed interim financial information (interim report) of Swedbank AB (publ) as of 30 September 2023 and the nine-month period then ended. The Board of Directors and the CEO are responsible for the preparation and presentation of the interim financial information in accordance with IAS 34 and the Annual Accounts Act for credit institutions and securities companies. Our responsibility is to express a conclusion on this interim report based on our review.

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing, ISA, and other generally accepted auditing standards in Sweden. The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the interim report is not prepared, in all material respects, in accordance with IAS 34 and the Annual Accounts Act for credit institutions and securities companies, regarding the Group, and with the Annual Accounts Act for credit institutions and securities companies, regarding the Parent Company.

Stockholm, 26 October 2023

PricewaterhouseCoopers AB

Anneli Granqvist Martin By Authorised Public Accountant Authorised Public Accountant Auditor in charge

Publication of financial information

The Group's financial reports can be found on www.swedbank.com/ir

Financial calendar 2024

Year-end report 2023 24 January 2024
Annual and sustainability report 2023 22 February 2024
Annual General Meeting 26 March 2024
Interim report for the first quarter 2024 25 April 2024
Interim report for the second quarter 2024 16 July 2024
Interim report for the third quarter 2024 23 October 2024

For further information, please contact:

Jens Henriksson Anders Karlsson
President and CEO CFO
Telephone +46 8 585 934 82 Telephone +46 8 585 938 75

Unni Jerndal

Annie Ho Head of Investor Relations Telephone +46 70 343 7815

Erik Ljungberg Head of Group Communications and Sustainability Telephone +46 73 988 3557

Senior Advisor Telephone +46 8 585 938 69 +46 73 092 11 80

Information on Swedbank's strategy, values and share is also available on www.swedbank.com.

Swedbank AB (publ) Registration no. 502017-7753

Head office

Visiting adress: Landsvägen 40 172 63 Sundbyberg

Postal address: Swedbank AB SE-105 34 Stockholm, Sweden

Telephone +46 8 585 900 00 www.swedbank.com

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