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Swedbank A

Management Reports Feb 23, 2023

2978_10-k_2023-02-23_9f935118-604d-436d-9684-f48f08861a22.pdf

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Risk Management and Capital Adequacy Report

Pillar 3 Annual Report 2022

Introduction

This Risk Management and Capital Adequacy Report Q4 2022 provides information on Swedbank's risk management and capital adequacy. The report is based on regulatory disclosure requirements set out in the Regulation (EU) 575/2013 "Capital Requirements Regulation" (CRR) and the Swedish Financial Supervisory Authority (SFSA) regulation FFFS 2014:12.

Information in this report pertains to the conditions for Swedbank Consolidated Situation as of period end if not otherwise stated. Disclosures are made annually in conjunction with the publication of Swedbank's Annual Report and quarterly in conjunction with the quarterly reports.

Unless otherwise stated, the reports of Q1 and Q3 follow the quarterly disclosure format, the report for Q2 follows the semi-annual format, and the report for Q4 follows the annual format and includes the most comprehensive details. In this report Swedbank Consolidated Situation is referred to as Swedbank, unless otherwise stated.

The capital adequacy framework builds on three pillars:

Pillar 1 capital requirements represent minimum requirements calculated according to prescribed rules for credit risk, market risk and operational risk. For credit risk and market risk, the calculations can be done either by using prescribed standardised risk measures or by using the bank's own internal models. Swedbank must fulfil certain requirements in order to apply its own internal risk measures and must seek approval from relevant supervisors in countries where Swedbank operates.

Pillar 2 ensures that institutions have adequate capital and liquidity to cover all the risks to which they are exposed. The identification and measurement of risks shall be documented in the internal capital and liquidity assessment process (ICAAP and ILAAP respectively). All significant sources of risks must be taken into account in the ICAAP, that is, not only those already included in Pillar 1. Similarly,

the analysis in the ILAAP should go beyond the minimum liquidity requirements. The Supervisory College assesses the bank in the Supervisory Review and Evaluation Process (SREP) and may impose additional measures.

Pillar 3 enables market participants to access information through regulatory disclosure requirements in order to increase transparency and confidence about an institution's exposure to risk and the overall adequacy of its regulatory capital. This report constitutes the required disclosure for Swedbank.

This report is published by Swedbank AB, incorporated in Sweden, a public limited liability company with registration number 502017-7753. This document has not been audited and does not form part of Swedbank AB's audited financial statements.

Swedbank in brief

Swedbank is a full-service bank available to households and businesses having 7.1 million private customers and 620 000 corporate and organisational customers. The customers are served through 216 branches in Swedbank's four home markets – Sweden, Estonia, Latvia and Lithuania – and through presence in neighbouring markets in Denmark, Finland and Norway. Swedbank also operates in the United States, China and the South Africa (It was decided during 2022 to close bank operations Denmark and South African representative office). Swedbank's vision is a financially sound and sustainable society where Swedbank empowers the many people and businesses to create a better future.

Swedbank's business operations are organised in three business areas: Swedish Banking, Baltic Banking and Large Corporates & Institutions.

Regulatory scope

1. Risk management Page

Institution risk management approach (EU OVA) CRR Article 435(1) 4
Disclosure on governance arrangements (EU OVB) CRR Article 435 (2) 4
Remuneration Policy (EU REMA) CRR Article 450(1)(a-f,j,k), 450(2) 14
Remuneration awarded for the financial year (EU REM1), 31 December 2022 CRR Article 450(1)(h(i-ii)) 16
Special payments to staff whose professional activities have a material impact on institutions' risk profile
(identified staff) (EU REM2),31 December 2022
CRR Article 450(1)(h(v-vii)) 17
Deferred remuneration (EU REM3), 31 December 2022 CRR Article 450(1)(h(iii-iv)) 18
Remuneration of 1 million EUR or more per year (EU REM4), 31 December 2022 CRR Article 450(1)(i) 19
Information on remuneration of staff whose professional activities have a material impact on institutions' risk
profile (identified staff) (EU REM5), 31 December 2022
CRR Article 450(1)(g) 20

2. Capital position

Overview of risk weighted exposure amounts (EU OV1) CRR Article 438(d) 23
Key Metrics (EU KM1) CRR Article 447(a-g), 438(b) 24
Insurance Participations (EU INS1), 31 December 2022 CRR Article 438(f) 25
Financial conglomerates information on own funds and capital adequacy ratio (EU INS2), 31 December 2022 CRR Article 438(g) 25
Internal Capital Adequacy Assessment Process (ICAAP) (EU OVC) CRR Article 438(a,c) 25
Differences between accounting and regulatory scopes of consolidation and mapping of financial statement
categories with regulatory risk categories (EU LI1), 31 December 2022
CRR Article 436(c) 28
Main sources of differences between regulatory exposure amounts and carrying values in financial statements (EU
LI2), 31 December 2022
CRR Article 436(d) 29
Outline of the differences in the scopes of consolidation (entity by entity) (EU LI3), 31 December 2022 CRR Article 436(b) 30
Explanations of differences between accounting and regulatory exposure amounts (EU LIA) CRR Article 436(b) 31
Other qualitative information on the scope of application (EU LIB) CRR Article 436(f,g,h) 31
Prudent valuation adjustments (PVA) (EU PV1), 31 December 2022 CRR Article 436(e) 32
Composition of regulatory own funds (EU CC1), 31 December 2022 CRR Article 437(a,d,e,f) 32
Reconciliation of regulatory own funds to balance sheet in the audited financial statements (EU CC2), 31 December
2022
CRR Article 437(a) 35
Main features of regulatory own funds instruments and eligible liabilities instruments (EU CCA), 31 December 2022 CRR Article 437(b,c) 36
Geographical distribution of credit exposures relevant for the calculation of the countercyclical buffer (EU CCyB1), 31
December 2022
CRR Article 440(a) 42
Amount of institution-specific countercyclical capital buffer (EU CCyB2), 31 December 2022 CRR Article 440(b) 43
Summary reconciliation of accounting assets and leverage ratio exposures (EU LR1 - LRSum), 31 December 2022 CRR Article 451(1)(b) 43
Leverage ratio common disclosure (EU LR2 - LRCom) CRR Article 451(1)(a,b,c), 451(2)(3) 43
Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures) (EU LR3 - LRSpl), 31
December 2022
CRR Article 451(1)(b) 44
Disclosure of LR qualitative information (EU LRA) CRR Article 451(1) (d, e) 45

3. Credit risk

General qualitative information about credit risk (EU CRA) CRR Article 435(1)(a,b,d,f) 47
Additional disclosure related to the credit quality of assets (EU CRB) CRR Article 442(a-b) 49
Performing and non-performing exposures and related provisions (EU CR1), 31 December 2022 CRR Article 442(c,f) 50
Maturity of exposures (EU CR1-A), 31 December 2022 CRR Article 442(g) 51
Changes in the stock of non-performing loans and advances (EU CR2), 31 December 2022 CRR Article 442(f) 51
Changes in the stock of non-performing loans and advances and related net accumulated recoveries
(EU CR2a), 31 December 2022
CRR Article 442(c,f) 51
Credit quality of forborne exposures (EU CQ1), 31 December 2022 CRR Article 442(c) 52
Quality of forbearance (EU CQ2), 31 December 2022 CRR Article 442(c) 52
Credit quality of performing and non-performing exposures by past due days (EU CQ3), 31 December 2022 CRR Article 442 (d) 53
Quality of non-performing exposures by geography (EU CQ4), 31 December 2022 CRR Article 442(c,e) 54
Credit quality of loans and advances by industry (EU CQ5), 31 December 2022 CRR Article 442(c,e) 55
Collateral valuation - loans and advances (EU CQ6), 31 December 2022 CRR Article 442(c) 56
Collateral obtained by taking possession and execution processes (EU CQ7), 31 December 2022 CRR Article 442(c) 56
Collateral obtained by taking possession and execution processes – vintage breakdown (EU CQ8), 31 December
2022
CRR Article 442(c) 57
Qualitative disclosure requirements related to CRM techniques (EU CRC) CRR Article 453(a-e) 58
CRM techniques overview: Disclosure of the use of credit risk mitigation techniques (EU CR3), 31 December 2022 CRR Article 453(f) 59
Qualitative disclosure requirements related to standardised model (EU CRD) CRR Article 444 (a-d) 60
Standardised approach – Credit risk exposure and CRM effects (EU CR4), 31 December 2022 CRR Article 453(g,h,i), 444(e) 61
Standardised approach (EU CR5), 31 December 2022 CRR Article 444(e) 62
Qualitative disclosure requirements related to IRB approach (EU CRE) CRR Article 452(a-f) 63
IRB approach – Credit risk exposures by exposure class and PD range (EU CR6), 31 December 2022 CRR Article 452(g) 67
Scope of the use of IRB and SA approaches (EU CR6-A), 31 December 2022 CRR Article 452(b) 72
IRB approach – Effect on the RWEAs of credit derivatives used as CRM techniques (EU CR7), 31 December 2022 CRR Article 453(j) 73
IRB approach – Disclosure of the extent of the use of CRM techniques (EU CR7-A), 31 December 2022 CRR Article 453(g) 74
RWEA flow statements of credit risk exposures under the IRB approach (EU CR8), 31 December 2022 CRR Article 438(h) 76
IRB approach – Back-testing of PD per exposure class (fixed PD scale) (EU CR9), 31 December 2022 CRR Article 452(h) 77
IRB approach – Back-testing of PD per exposure class (only for PD estimates according to point (f) of Article 180(1)
CRR) (EU CR9.1), 31 December 2022
CRR Article 452(h), 180(1) 82
Specialised lending and equity exposures under the simple risk weighted approach (EU CR10) CRR Article 438(e) 83
Qualitative disclosure related to CCR (EU CCRA) CRR Article 439 (a-d) 85
Analysis of CCR exposure by approach (EU CCR1), 31 December 2022 CRR Article 439(f,g,k) 86
Transactions subject to own funds requirements for CVA risk (EU CCR2), 31 December 2022 ,CRR Article 439(h) 87
Standardised approach – CCR exposures by regulatory exposure class and risk weigh (EU CCR3), 31 December 2022 CRR Article 439(l) 88
IRB approach – CCR exposures by exposure class and PD scale (EU CCR4), 31 December 2022 CRR Article 439(g) 88
Composition of collateral for CCR exposures (EU CCR5), 31 December 2022 CRR Article 439(e) 90
Credit derivatives exposures (EU CCR6), 31 December 2022 CRR Article 439(j) 91
RWEA flow statements of CCR exposures under the IMM (EU CCR7), 31 December 2022 CRR Article 438(h) 91
Exposures to CCPs (EU CCR8), 31 December 2022 CRR Article 439(i) 91
Qualitative disclosure requirements related to securitisation exposures (EU SECA) CRR Article 449(a-i) 92
Securitisation exposures in the non-trading book (EU SEC1), 31 December 2022 CRR Article 449(j) 92
Securitisation exposures in the trading book (EU SEC2), 31 December 2022 CRR Article 449(j) 93
Securitisation exposures in the non-trading book and associated regulatory capital requirements - institution acting
as originator or as sponsor (EU SEC3), 31 December 2022
CRR Article 449(k(i)) 93
Securitisation exposures in the non-trading book and associated regulatory capital requirements - institution acting CRR Article 449(k(ii)) 94
as investor (EU SEC4), 31 December 2022
Exposures securitised by the institution - Exposures in default and specific credit risk adjustments (EU SEC5), 31
December 2022
CRR Article 449(l) 94
4. Market risk
Qualitative disclosure requirements related to market risk (EU MRA) CRR Article 435(1)(a-d) 95
Qualitative disclosure requirements for institutions using the internal Market Risk Models (EU MRB) CRR Article 455 (a,b,c,f) 96
Market risk under the standardised approach (EU MR1), 31 December 2022 CRR Article 445 97
Market risk under the internal Model Approach (IMA) (EU MR2-A), 31 December 2022 CRR Article 455(e) 97
RWA flow statements of market risk exposures under the IMA (EU MR2-B), 31 December 2022 CRR Article 438(h) 98
IMA values for trading portfolios (EU MR3), 31 December 2022 CRR Article 455(d) 98
Comparison of VaR estimates with gains/losses (EU MR4) CRR Article 455(g) 99
Qualitative information on interest rate risk of non-trading book activities (EU IRRBBA) CRR Article 448 99
Interest rate risk of non-trading book activities (EU IRRBB1) CRR Article 448 100
5. Liquidity risk
Liquidity risk management (EU LIQA) CRR Article 435(1), 451a(4) 101
Quantitative information of LCR (EU LIQ1) CRR Article 451a(2) 103
EU LIQB on qualitative information on LCR, which complements template EU LIQ1 (EU LIQB) CRR Article 451a(2) 104
Net Stable Funding Ratio (EU LIQ2), 31 December 2022 CRR Article 451a(3) 104
Encumbered and unencumbered assets (EU AE1), 31 December 2022 CRR Article 443 105
Collateral received and own debt securities issued (EU AE2), 31 December 2022 CRR Article 443 106
Sources of encumbrance (EU AE3), 31 December 2022 CRR Article 443 106
Accompanying narrative information (EU AE4) CRR Article 443 106
6. Operational risk
Qualitative information on operational risk (EU ORA) CRRArticle 435(1), 446, 454 107
Operational risk own funds requirements and risk-weighted exposure amounts (EU OR1), 31 December 2022 CRR Article 446, 454 110
7. Compliance risk
Compliance risk CRR Article 431 111
8. ESG risk
Qualitative information on Environmental, Social and Governance risks CRR Article 449a 114
Banking book - Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity, CRR Article 449a 121
31 December 2022
Banking book - Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the
CRR Article 449a 124
collateral, 31 December 2022
Banking book - Climate change transition risk: Exposures to top 20 carbon-intensive firms, 31 December 2022
CRR Article 449a 125
Banking book - Climate change physical risk: Exposures subject to physical risk, Sweden, 31 December 2022 CRR Article 449a 126
Banking book - Climate change physical risk: Exposures subject to physical risk, Estonia, 31 December 2022 CRR Article 449a 127
Banking book - Climate change physical risk: Exposures subject to physical risk, Latvia, 31 December 2022 CRR Article 449a 128
Banking book - Climate change physical risk: Exposures subject to physical risk, Lithuania, 31 December 2022 CRR Article 449a 129

Other climate change mitigating actions that are not covered in the EU Taxonomy CRR Article 449a 130

3

1. Risk management

Swedbank's structure for risk management is founded in the Group's Enterprise Risk Management framework and based on the principle of three lines of defence. With well-established processes, the purpose is to ensure professional risk management protecting Swedbank from undesired risk taking and to support the bank's low risk appetite.

EU OVA - Institution risk management approach & EU OVB - Disclosure on governance arrangements

Risk exposure

Swedbank defines risk as a potential negative impact on the value of the Group that may arise from current internal processes or from internal or external future events. Risk is assessed through the probability of an event occurring with the impact that event would have on profit and loss, equity and the value of the Group.

A strengthened and a more holistic view on risk management was adopted by the Board of Directors through a revised Policy on Enterprise Risk Management (ERM Policy) in 2020. The Policy was implemented during 2021. The measures taken have led to improved oversight and control across the Group and has strengthened risk culture. The Enterprise Risk Management Policy defines and communicates the Group's Risk Strategy and Risk Appetite as well as the foundation of a sound Risk Culture and Risk Awareness throughout the organisation. Swedbank's strategy is to maintain a low-risk profile and the Board of Directors articulates the desired risk level by outlining the Group's low risk appetite. Risk appetite statements are defined by the Board for the main risk types defined in the Group's Risk Taxonomy. The risk appetites are expressed qualitatively and, where possible, quantitatively in the Risk Appetite Statement Policy and further implemented by the CEO through a risk limit framework. The risk limit framework consists of limits decided on CEO level, executive management level and, where applicable, lower management levels, as well as Key Risk Indicators (KRI), where required from a risk perspective. Limits and KRIs are tools for monitoring and controlling risk exposures and risk concentrations. Combined, their purpose is to ensure that the risks are kept within the Risk Appetite.

Swedbank's customer base, which mainly consists of private individuals and small and medium-sized companies in the four home markets, but also large corporates primarily in Sweden, is the foundation for the low risk. Despite the challenging macro-economic situation, the credit quality remained strong and key credit indicators such as past due loans remained at low levels in 2022. However, high inflation, rising interest rates and a weakening economy have created challenges that are expected to impact credit quality, which is reflected in credit impairments. The credit impairments in 2022 increased to 0.08%, mainly due to revised macroeconomic scenarios, while credit impairment provisions for individually assessed exposures decreased. Swedbank's liquidity position remained strong, due to proactive funding activities and stable demand from debt investors and substantial increase in deposits.

In terms of operational risks, in 2022, the amount of material incidents remained stable compared to 2021. Following these incidents, a proactive implementation of mitigating actions and other preventive measures have been performed. The ongoing digital transformation, evolving technological trends, remote access as well as organised crime and geopolitical tensions, have raised information security threats, including cyber and external fraud risk, which constantly requires improved ways of protection. Swedbank's capacity to manage these risks is good. Internal and external stress tests confirmed adequate capitalisation and strong capacity to manage severe negative scenarios.

In order to continuously secure a low risk level, Swedbank's operations are based on structured risk management and control. The Enterprise Risk Management framework aims to ensure risk awareness, support a robust risk culture, accountability and business acumen within all parts of Swedbank. The framework is integrated in Swedbank's strategy and business planning process, in which risks are unified part of the outcome of strategic initiatives. Internal regulations and guidelines are developed to secure strong risk control and steering. Swedbank's Enterprise Risk Management framework includes risk limits and KRIs applied for individual risk types, starting from the Board´s risk appetite is cascaded to the business areas for appropriate steering. The framework also includes well-developed origination standards for prudent lending.

The Swedish and Estonian supervisory authorities concluded their investigations of Swedbank in March 2020. The investigations showed that Swedbank had deficiencies in its internal governance and controls related to the prevention of money laundering. In order to remediate the deficiencies and strengthen Swedbank´s capability to identify and control risks related to money laundering, Swedbank initiated a number of strategic programs: AML/CTF program, culture assessment, governance initiative and compliance transformation program. These programs are currently in an ongoing transformation phase but have however to a large extent mitigated the identified deficiencies and are now focusing on reaching the target state which is to be in the forefront in combatting financial crime. In addition, an external consultancy firm has been assigned to conduct a yearly maturity assessment of Swedbank's AML/CTF programs for three years. The first report of 2020 demonstrated the high pace of Swedbank remediation programs to remediate its historical deficiencies. The progress of the program was confirmed also in the second report issued during the fall 2021 and in the third report in 2022. Extensive sanctions from multiple regimes, both financial and sectorial, have been imposed on the Russian Federation and Belarus following Russia`s invasion of Ukraine. This has impacted the Swedbank Group elevating the financial sanctions risk. A specific task force was activated, in combination with allocation of resources and properly governed decision-making processes, for prompt action and response.

Internal control and risk management framework

Risk arises in all financial operations; hence a profound understanding and solid management of risks is central for any successful business. A robust risk culture throughout Swedbank is important for efficient risk management and, consequently, for a strong long-term risk-adjusted return. The Board of Directors has the ultimate responsibility to set the risk appetite to limit Swedbank's risk-taking and to ensure minimum capital and liquidity levels. Through the ERM Policy, the Board provides the key principles on risk management and control in order to support the business strategy. Furthermore, the ERM Policy stipulates Swedbank's risk strategy and risk appetite, the concept of three lines of defence and the fundamental principles of risk management.

The activities of the risk organisation and compliance organisation are regulated in separate policies adopted by the Board. The Board has established a Risk and Capital Committee (RCC), an Audit Committee (AC), a Remuneration Committee (RC) and a Governance Committee (GC). The committees support the Board in matters related to risk management, governance, capital requirements and remuneration. For further information on these committees, see the Swedbank Corporate Governance Report available on:

www.swedbank.com/about-swedbank/management-

Swedbank's risk organisation and compliance organisation are responsible for independently ensuring key risks are identified, assessed and properly managed by business operations. Decisions made, should always be in line with Swedbank's risk appetite. The Board and the CEO are regularly informed on risks and changes in Swedbank's risk limit framework structure, the overall risk and the exposures for all risk types. Furthermore, the Board and the CEO are also provided with information, in case of a limit breach, and the actions needed to be taken to mitigate the breach. Swedbank's risk organisation and compliance organisation are responsible for providing the business operations with guidance and support by developing and maintaining, for example, internal regulations and guidelines.

The CEO has overall operational responsibility for the management and control of Swedbank's risks including the responsibility for reporting to the Board of Directors. The CEO is responsible for communicating and implementing the risk management and control defined by the Board, to ensure that there is an implemented and well-functioning internal control within the organisation. Based on the Board's overall governing documents, the CEO issues more detailed regulations for the operational management and control of Swedbank's risks. The CEO also has delegated parts of the operational responsibility for risk management to Swedbank's unit managers. The CEO has established the Group Executive Committee (GEC) to support in the effective management and governance of the Group.

The CRO and CCO safeguards the CEO but are independently reporting to Board and the Board committee, RCC. The Group Risk and Compliance Committee (GRCC), chaired by the CRO, gives recommendations to the CEO and supports senior management in decisions about management of non-financial risk and compliance matters. This includes reviewing, monitoring, and challenging of the Group's risks in terms of significant exposures, risk trends, losses, management actions, and performance versus risk appetite. The GRCC supports the accurate management of findings by Group Internal Audit, Group Risk and Group Compliance. In order to further strengthen the risk management arrangements, in Group functions, business areas and product area, the GRCC is supported by Business Area Risk and Compliance Committees (BARCCs). Individual BARCCs are established in all business areas and relevant Group functions and have similar setup as the GRCC.

The Group Asset Allocation Committee (GAAC), chaired by the CFO and with CRO as one of the members, gives recommendations to the CEO and supports senior management in matters related to the management of assets, liabilities, capital and the balance sheet structure, in order to ensure a robust system of financial control. GAAC is responsible for supporting that the Group's financial risk exposures stay within the risk appetite and the distributed risk limits as well as ensuring that the risk appetite

SWEDBANK Risk Management and Capital Adequacy Report – Pillar 3 – Q4 2022

framework and the level, type and allocation of internal capital adequately cover the underlying financial risks. Furthermore, GAAC advice the CFO in decisions on the management and allocation of capital, liquidity and funding position, in order to support the implementation of business objectives. Each business area has established a Business Area Asset Allocation Committee (BAAC). BAAC assists the business area Head in discharging his/her duties in the BAAC scope. This includes pre-approval of annual targets on BA level for lending volume and/or total Risk Exposure Amount (REA) growth, partake in tasks concerning the internal capital assessment, provide recommendations regarding choice of scenarios and evaluate the results of simulations and stress prior to submission to GAAC. Furthermore, BAAC ensures BAs are compliant with the business steering principles decided by the Group in GAAC.

In the Group Policy on Diversity & Inclusion the bank sets a high standard for equality, diversity and inclusion to be inherent parts of the organisation. Both the Board, the Subsidiary Boards and the top management shall, with due consideration to local regulations, consist of sufficient diversity concerning for example gender, educational- and professional background. Swedbank aims for a 40/60 gender balance either way in all decision-making bodies. The Board members are proposed by the Nomination Committee and elected at the Annual Shareholder Meeting. The Board meets the aspiration of gender balance, as it consists of 41% women (5) and 59% men (7), without Employee Representatives included in the calculation, as they are nominated by the Trade Unions, which the bank cannot affect. The instruction for the Nomination Committee work sets out that an even gender representation is to be attained/maintained, meaning that at least 40% of the members of the Board of Directors shall be of either gender.

Risk based planning

The yearly Risk based planning (RBP) process includes identifying and considering risks using a top-down as well as a bottom-up perspective and having a long- as well as a short-term view. Risk-based planning supports the organisation in proactively considering relevant risks to better perform in line with the Group's strategy and goals, and to stay within the Risk Appetite. The process also ensures that senior management proactively plans and prioritises management of actions to mitigate risks as well as allocates adequate resources. Further, the process communicates an overarching risk view throughout the organisation. RBP also helps to improve coordination and information-sharing between Group Risk, Group Compliance and Group Internal Audit towards aligned and efficient assurance. The RBP process is an integrated part of Swedbank's annual Activity planning and is re-assessed on a quarterly basis.

Recovery planning

Swedbank has established a Group-level recovery plan in accordance with the Bank Recovery and Resolution Directive (BRRD) regulatory framework. The plan has been aligned with the guidelines and technical standards issued by the European Banking Authority. The recovery plan describes a set of measures that can be applied in distress in order to restore the sound financial position of Swedbank, and to ensure the continuity of critical financial services provided by Swedbank in all its home markets. The plan also describes a wide range of recovery indicators along with trigger levels that can be easily monitored to capture potential stress in a timely manner. Further, in Swedbank's corporate governance structure, the rules for escalation and decision-making to be used under stressful conditions are described.

Three lines of defence

Successful risk management requires a strong risk culture and a common approach. Swedbank has built its risk management on the concept of three lines of defence, with clear division of responsibilities between the risk owners in first line of defence responsible for managing risks and control functions, i.e. Group Risk, Group Compliance and Group Internal Audit.

Swedbank's risk management

Board of Directors

CEO

Owns and manages risks in the day-to-day operations

  • Business and product areas
  • Support functions

Risk Management Monitor and Control Evaluation First line of defence Second line of defence Third line of defence

Establishes infrastructure, including risk management framework, monitors and assesses risks

Group Risk and Group Compliance

Evaluates the governance, risk management and internal controls by the first and second lines of defence

Group Internal Audit

First line of defence

First line of defence is accountable for the risks and risk management within their business and activities. It refers to all risk management activities carried out by the business operations within the business areas, product areas and Group functions. Management, within their respective area of responsibility, are responsible to ensure that there are appropriate processes and internal control structures in place safeguarding that risks are identified, assessed, managed, monitored, reported and kept within the boundaries of the Group´s risk appetite and in accordance with the risk management framework. First line responsibilities also include establishing a relevant governance structure and to secure that activity comply with external and internal requirements. The risk management framework clarifies the ultimate risk management responsibility by the first line of defence.

Second line of defence

Second line of defence are the independent risk management functions, the risk control organisation (Group Risk) and compliance organisation (Group Compliance). These functions define the risk management framework, covering all material risks that the Group faces. The framework governs how to identify, assess, measure, monitor, manage and report on risks. Second line also monitors and assesses that effective risk management processes and controls are implemented by the relevant risk owners. The second line challenges and validates the first line's risk management activities, controls and analyses the Group's material risks and provides independent risk assessment and reporting to the CEO and the Board.

The second line of defence is organisationally independent from first line and shall not carry out operational activities in the business or the unit they monitor and control.

Third line of defence

Third line of defence refers to Group Internal Audit which is governed by and reports to the Board. Group Internal Audit is responsible for evaluating governance, risk management and the internal control processes within the first and second lines of defence. Group Internal Audit is organisationally independent from the first and second lines and shall not carry out operational activities in the other functions.

Risk appetite

The ERM Policy states that Swedbank shall aim for low risk compared with major peers. The Board of Directors establishes the fundamental principles for Swedbank's risk management and decides on the overall risk appetite as well as risk appetites for each main risk type (see below). The risk appetites are further implemented by limits and complementary KRIs set by the CEO and Executive management and, where applicable, lower management level. The limits and KRIs are independently assessed and approved by second line.

The risk appetite and limits are designed to secure that Swedbank sustains its low-risk exposure. The risk limit framework structure includes escalation principles in the event of any breaches of the risk appetite or limits.

Credit risk

Swedbank maintains a well-diversified credit portfolio with a low risk profile. All credit activities strive for long-term

customer relationships and rest on strong business acumen to achieve solid profitability and a sound credit expansion for long-term stability. The low-risk exposure is maintained through sustainable lending to customers with high debt-service capabilities, by maintaining a strong collateral position and by portfolio diversification within and between sectors and geographies. The customers are present in Swedbank's four home markets, and in the other Nordic countries where Swedbank has branches and are mainly private individuals and small and medium-sized companies, but also large corporates.

Counterparty credit risk

Counterparty credit risk exposure arises mainly as a result of hedging of own positions in market risk and from customer-related trading activities. Swedbank is conservative when choosing interbank counterparts. In the derivatives business, Swedbank strives to have International Swaps and Derivatives Association (ISDA) supplemented with credit support annex (CSA), similar or other netting agreements with Swedbank's customers. Furthermore, Swedbank restricts the extent of its counterparty credit risk exposure through several actions such as setting counterparty limits, limits for credit valuation adjustment (CVA) and foreign exchange (FX) settlement limits. Counterparty credit risk is integrated in the credit risk limit structure.

Market risk

The majority of Swedbank's market risk is structural or strategic in nature and emerges within Group Treasury. Market risk also arises in the daily market-making and client facilitation activities of the trading book. The Group has a low risk appetite for market risk and is willing to accept it only as part of managing the Group's own financial risks and to support customer needs. Market risks shall be managed with the aim to have low earnings volatility and to preserve the long-term value of the Group.

Capital risk

A strong capital position is essential to the Group's strategy of being a low-risk bank. Long-term stability in the capital position enables the Group to seek business opportunities, access cost-efficient funding, retain the competitiveness as a counterparty and achieve the targets for shareholder distributions, under normal economic environments and stressed conditions (both actual and as defined for internal capital planning or stress testing purposes). Capital management is intended to be holistic and flexible in order to react to a range of potential events and handle different sources of capital risk. A range of methodologies are used to identify and manage the risk, such as targets and limits, forecasting, modelling, and stress testing.

Liquidity risk and Funding

The level of liquidity risk that is acceptable for achieving the strategic goals of the Group, the risk appetite, is defined by the Board of Directors. Internal policies state that Swedbank's appetite for liquidity risk shall be low, and that the liquidity profile shall be resilient towards both short-term and long-term liquidity stress, without relying on forced asset sales or other business disrupting activities. For meeting these requirements, an adequate liquidity generating capacity shall be maintained – properly sized for withstanding adverse circumstances.

Swedbank strives to have a long-term, stable, welldiversified funding and investor base with a wholesale funding operation that is well diversified across markets, instruments and currencies. Furthermore, Swedbank shall strive to avoid maturity mismatch risk in assets funded by unsecured funding. All non-liquid assets, not eligible for covered bond issuance, shall be funded either through customer deposits or through wholesale funding with a maturity, to the largest extent, matching or exceeding that of the assets.

Group Treasury has the overall responsibility to manage the Group's liquidity, including identifying, measuring, analysing, reporting, monitoring and management of the liquidity risk exposure across Swedbank.

Operational risk

Swedbank strives to maintain low operational risk exposure, with the aim to manage operational risks to be resilient without experiencing business disruption, reputational damage and operational losses that have material negative impact on Swedbank's business continuity, funding, capitalisation, or third-party credit rating. The maximum level of operational risk is further defined as qualitative and quantitative statements and the risk limits.

Swedbank maintains low operational risk exposure taking into account business strategy, market sentiment, regulatory requirements, rating ambitions, and the capacity to absorb losses through earnings and capital. Operational risk shall be considered in business decisions and as far as possible in the pricing of products and services. Managers shall ensure that the operational risks inherent in their respective areas are identified, assessed, and properly managed in the day-to-day operations.

ESG risk

The impact of ESG factors on existing Risk Types shall be considered throughout the Risk Management process. When setting risk appetite, ESG factors shall be included to a degree commensurate with their impact on the Risk Type. The potential for negative reputational impacts stemming from ESG factors shall be considered in all relevant operations.

The Group's direct greenhouse Gas (GHG) emissions shall decline each year and be in line with the goal to be reduced by 60% from 2019 to 2030 and be in line with the net zero target for GHG emissions by 2050 at the latest. The Group's financed emissions shall decline each year and be aligned to achieve net zero emissions by 2050 at the latest.

Strategic risk

Strategic risk is inherent in all banking activities such as risk arising from changes in the business environment and from business decisions, improper implementation of decisions or lack of responsiveness to changes in the business environment that might lead to failure in reaching the bank's strategic goals. The Group's risk appetite for strategic risk is low. This means that the Group shall have in place robust and effective risk management and processes that supports and ensures that the Group´s material strategic decisions, responses to a changing business environment and governance are aligned with the Group's strategic direction and supports the Group in reaching its strategic targets.

Compliance risk

Swedbank has a low risk appetite for compliance risk and is committed to comply with the letter, spirit and intent of all applicable regulations, laws and standards of good market practice in every jurisdiction in which it operates. Compliance risk encompasses financial crime risk, conduct risk, and regulatory compliance risks. Financial crime risk and conduct risk are further divided into sub-types in order to provide clarity in roles and responsibilities. The sub-types have clear qualitative risk appetite statements which are aligned with the overall strategy of the bank and supplemented with qualitative and quantitative ways of measuring the risk

exposure in order to provide active steering and oversight for each sub-type. Risk appetites shall be coupled with robust and effective compliance risk management processes to uphold the conduct of the Group, which enables management of the compliance risks in accordance with the principles set in relevant rules, regulations, and frameworks.

For governing, controlling, and supporting the proper handling of compliance matters, Swedbank has established Group Compliance that is responsible for monitoring compliance risks and providing assurance to the CEO and the Board of Directors that Swedbank's business is being conducted in accordance with the compliance risk appetite.

The Board of Directors' risk statement and risk declaration

The Board of Directors has decided on the following risk statement and risk declaration.

Risk statement

Swedbank strives to meet customers' expectations and financial needs, why taking and managing risks is fundamental to the Group's business model and value creation. As part of the risk strategy, the Group aims to build long-term relationships with customers in the Group's home markets. Hence, the Group assumes risks in a conscious and controlled manner when supporting its customers. The work associated with ESG risks is a natural component in the bank's capability to assume risk in accordance with the business model.

The Group's risk appetite is decided by the Board of Directors and implemented by the CEO through internal rules and a risk management framework. The framework establish low risk appetite which is supported by a strong risk culture, rooted in the Group's values and ethical standards and clear goals that supports the low risk appetite. A continually good administrative order is an essential foundation to the Group's effective risk management and enables the Group to make sound and informed decisions.

To ensure that Swedbank is well capitalised and has a strong liquidity position in relation to its risk position and regulatory requirements there are risk appetite statements in place for capitalisation and liquidity. In 2022, the capital remained stable and above regulatory requirements. The CET1 capital ratio was by year end 17.8% of REA and the leverage ratio was 5.6%.

The Group has a low risk appetite for liquidity risk to ensure that the Group always can continue to serve its customers and shall therefore maintain resilience towards both short-term and long-term liquidity stress without relying on forced asset sales or other business disrupting activities. For the purpose of ensuring that liquidity risk stays within appetite, and ultimately for supporting the Group's strategic goals, the maintenance of a liquidity-generating capacity together with funding planning and risk identification, are central processes within Swedbank's liquidity risk management. Throughout 2022, Swedbank's liquidity position was strong with all key metrics remaining well above internal and regulatory requirements.

In addition, capital and liquidity stress tests are continuously conducted to increase the awareness of potential effects from disruptions in the financial markets. The stress tests focused on both Swedbank specific and market related disruptions, and considered combined effects, i.e. scenarios where multiple disruptions occur simultaneously. A key objective of Swedbank's ICAAP stress testing programme is to ensure that the Group's business model remains viable in different scenarios, ranging from adverse to severely adverse developments. In addition to stress testing scenarios, the economic capital calculations consistently demonstrate the Group's capital strength.

Credit risk is Swedbank's most material risk and comprises over 85% of Swedbank's total Risk Exposure Amount (REA). Swedbank's credit exposures have low risk and are well diversified. The low risk is confirmed in stress tests and 83% of all risk classified exposures have an internal rating corresponding to investment grade. Swedbank's customer base, which mainly consists of private individuals and small and medium-sized companies in Sweden and the Baltic countries, but also large corporates, primarily in Sweden, is the foundation for the low risk. Private mortgage is Swedbank's largest loan segment and amounted at the end of 2022 to SEK 1 031bn, 57% of Swedbank's total loans to the public. The diversification in terms of number of customers is large and the geographical distribution wide. Property management is the second largest loan concentration, 16% of total loans to the public or SEK 293bn. The property management portfolio is of high quality, supported by strict origination criteria with focus on stable cash-flows and long-term repayment capacity, and is well collateralised with low average loan-to-value ratios. Lending is diversified to different segments, where offices and residential rental properties are the largest. Lending to Swedish companies constitute a large share and geographical diversification within the country is wide with focus on growth areas.

Market risk represents a limited part of the total REA for Swedbank, and in Q4 2022 it constituted 2.9%. Swedbank keeps a low risk exposure including limited risks in the financial markets. The Group's activity is designed to satisfy the long-term needs of customers. The low risk exposure is manifested through the risk appetites for Trading Book and Banking Book respectively.

Operational risk is the second largest risk for Swedbank, from the Pillar 1 perspective, and represent 9.9% of total REA as of 31 December 2022. As a bank for the many households and companies, key operational risks are often those related to the availability of Swedbank's services, and the integrity and confidentiality of the data entrusted to Swedbank. The risk appetite for operational risk is expressed in terms of tolerance for levels and types of risks with respect to Swedbank's overall low risk exposure. During the year, total operational risk losses amounted to SEK 94m. Swedbank identified during 2022 elevated operational risk in the IT risk area. Several initiatives are ongoing to further improve Swedbank's operational resilience and to ensure acceptable levels of residual risks and a high level of availability for the bank's customers.

The Group has a low risk appetite for compliance risk. As stated in the Code of Conduct, the Group is committed to comply with the letter, spirit and intent of all applicable regulations, laws and standards of good market practice in every jurisdiction in which it operates. The previously identified shortcomings related to the governance of anti-money laundering within Swedbank are assessed to be remediated. Elevated financial crime risks are continuously handled and closely monitored. Work is ongoing within the bank to address the elevated compliance risks previously identified in the market surveillance area.

Moreover, during 2022 there has been no transaction of material enough nature to impact Swedbank´s overall risk exposure.

Risk declaration

Swedbank has established adequate risk management processes to meet the bank's risk appetite and strategic goals and will continuously, depending on external and internal changes, enhance the processes. Swedbank continues to be a financially sustainable and well balanced bank with low risk appetite in an economically uncertain world.

Board of Directors

Göran Persson Biörn Riese Bo Bengtsson2) Göran Bengtsson
Background Göran Persson has extensive
experience leading the boards
of both state-owned and
private enterprises. He
contributes through his social
engagement and large
network as well as broad
experience of national and
international economic issues
and sustainable development.
Biörn Riese contributes a deep
knowledge of corporate
governance and the law in
general. He has his own law firm,
where he specialises in providing
advice and support relating to
corporate governance and
sustainability with particular
focus on anti-corruption and risk
management.
Bo Bengtsson brings to the
Board a wealth of experience
in banking and finance and
has held a number of senior
positions in the Swedish
savings bank movement,
including many years as CEO.
He is Chair of Sparbanken
Skåne.
Göran Bengtsson brings to the
Board his extensive
experience in banking and
finance. He has held a number
of senior positions at
Swedbank and is currently
CEO of Falkenbergs Sparbank.
Education University studies in sociology
and political science
Master of Laws, Stockholm
University
MBA, Economics/Business
Economic, Stockholm University
University studies in auditing,
(licensed auditor), strategic
business management at
Stockholm School of
Economics, EFL leadership
training
Bachelor's Programme in
Business and Economics,
University of Borås
Bank specific
experience
Board: 8 years (2015) Board: 1 year (2022) Operative: 32 years
Board: 3 years (2020)
Operative: 33 years
Board: 3 years (2020)
Number of
directorships1)
Three Board of Directors
assignments.
Eight Board of Directors
assignments (one in own
company and four in
organisations with no
predominant commercial
objective).
Three Board of Directors
assignments (one in an
organisation with no
predominant commercial
objective).
CEO and four Board of
Directors assignments (three
in organisations with no
predominant commercial
objective, of which two are
part of role as CEO).

1) As per 31 Dec 2022. Includes directorships in Swedbank.

2) Bo Bengtsson will take over the role of Head of Large Corporates and Institutions on 1 March 2023; accordingly, he stepped down from Swedbank's Board of Directors on 18 January 2023.

Board of Directors

Annika Creutzer Hans Eckerström Kerstin Hermansson Helena Liljedahl
Background Annika Creutzer contributes
with her extensive experience
in finance and the media, with
a focus on business
journalism and public
education.
Hans Eckerström, who has an
extensive background as a
partner and employee of Nordic
Capital as well as a director of
investment companies, brings to
the Board his business acumen
and experience in the financial
industry.
Kerstin Hermansson mainly
contributes to the Board her
expertise in securities and in
compliance issues relating to
the financial markets. She is
an attorney with many years of
experience in the European
securities market.
Helena Liljedahl has extensive
knowledge and experience of
development and management
in the real estate sector and
consumer-facing companies.
She also contributes her
experience with developing and
implementing business
strategies, and experience in
asset management (real estate
portfolio) and the insurance
industry.
Education Economics degree in national,
economics, Stockholm
University
M.Sc. Mechanical Engineering,
Chalmers University of
Technology
M.Sc. Business Administration,
University of Gothenburg School
of Business
LLM, Lund University M.Sc, Business Administration,
University of Örebro
Bank specific
experience
Operative: 5 years
Board: 2 years (2021)
Board: 3 years (2020) Operative: 9 years
Board: 4 years (2019)
Board: 3 years (2020)
Number of
directorships1)
CEO and two Board of
Directors assignments (one in
role as CEO in own company).
Three Board of Directors
assignments.
Four Board of Directors
assignments (three in
organisations with no
predominant commercial
objective).
CEO and two Board of Directors
assignments

1) As per 31 Dec 2022. Includes directorships in Swedbank.

Board of Directors

Bengt Erik Lindgren Roger Ljung Anna Mossberg Per Olof Nyman
Background Bengt Erik Lindgren has many
years of experience as a
director in the banking and
real estate sectors. He has
also held many senior
positions at Swedbank,
Föreningssparbanken and in
the Swedish savings bank
movement.
Roger Ljung is an employee
representative and has broad
experience in banking from
both the private and corporate
sectors.
Anna Mossberg contributes her
experience and expertise in
digital change. She has along
background in the internet and
telecom industries, including as
Business Area Manager at
Google, and held senior roles for
many years at Telia and
Deutsche Telecom AG.
Per Olof Nyman has been CEO
and Group CEO of Lantmännen,
Northern Europe's leader in
agriculture, machinery, bioenergy
and food products. He has
extensive knowledge of the
agricultural and forestry sector
as well as long operational
experience from the food and
white goods sectors.
Education Uppsala University, 2-year
combined education
(business administration,
sociology, human resource
management)
Upper secondary education Executive MBA, IE University,
Spain
Executive MBA, Stanford
University, USA
M.Sc. in Industrial Economics,
Luleå University of Technology,
Sweden
M.Sc. Industrial Economics
(Investment and Finance
Theory), Linköping University
IFL School of Economics,
Accounting & Financing
IT and Commercial Law, Örebro
University
Bank specific
experience
Operative. 35 years
Board: 11 years (2012)
Operative: 36 years Board: 5 years (2018) Board: 2 years (2021)
Number of
directorships1)
Two Board of Directors
assignments (one in own
company).
Five Board of Directors
assignments (all related to
union assignment and within
organisations with no
predominant commercial
objective).
Four Board of Directors
assignments.
Three Board of Directors
assignments. (one within
organisations with no
predominant commercial
objective).

1) As per 31 Dec 2022. Includes directorships in Swedbank.

Board of Directors Chief executive officer

Biljana Pehrsson Åke Skoglund Jens Henriksson
Background Biljana Pehrsson has an extensive
background as a senior executive
and director in real estate and
private equity. Biljana brings to the
Board her expertise and experience
in strategy and business,
leadership and change as well as
in real estate and financial
industries.
Åke Skoglund is an employee
representative with many
years of experience from
various positions within
Swedbank.
Jens Henriksson has extensive experience
from leading roles in government, public
institutions and private companies. He has in
depth knowledge of financial markets,
international economic affairs and public
finances, with a broad network within and over
several industries.
Education M.Sc. Engineering, Stockholm
Royal Institute of Technology
Business administration,
Stockholm University
BA Economics, MSc Electrical Engineering,
Control Theory, and Fil. Lic. Economics
Bank specific
experience
Board: 3 years (2020) Operative: 33 years Operative: 3 years
Number of
directorships1)
CEO and two Board of Directors
assignments.
Three Board of Directors
assignment (all related to
union assignment and within
organisations with no
predominant commercial
objective).
Four Board of Directors assignments related
to his role as CEO of Swedbank (all within
organisations with no predominant
commercial objective).

1) As per 31 Dec 2022. Includes directorships in Swedbank.

EU REMA – Remuneration Policy

The Remuneration Policy states the foundations and principles for establishing remuneration within the Group, how the policy should be applied and followed-up as well as how the Group identifies which employees whose professional activities, have a material impact on the risk profile (Material Risk Takers). In order for the bank to be able to identify, measure, direct and report internally and to control the risks its business is involved in, remunerations within the bank should be designed so that it is compatible with and encourages efficient risk management and counteracts excessive risk taking. Remuneration to individual employees shall be aligned with the bank's long term strategy and shall not counteract the bank's long-term interests.

The Remuneration Policy is reviewed on an annual basis and at other times if necessary. The bank's Board of Directors' decision to introduce the Remuneration Policy was preceded by and based on an analysis of the risks associated with the Group's remuneration system. The most recent Remuneration Policy was adopted on 1 February 2022. The adjustments mainly concerned (i) changes to Swedbank´s variable remuneration program - Eken (ii) regulatory changes in EBA Guidelines on Sound Remuneration Policies 2021/04, UE Regulation 575/2013 and EU Regulation 2021/923. Based on Swedbank's current remuneration practices, variable remuneration levels and practices for identifying Material Risk Takers, the changes are not anticipated to lead to significant changes for Swedbank's remuneration practices.

The CEO of the bank and those executives who are members of the Group Executive Committee, are subject to the Guidelines for remuneration of top executives. These guidelines are adopted by the shareholders meeting in Swedbank AB pursuant to chapter 7 section 61 of the Companies Act.

Decision making process

The principles for variable remuneration are set out in the Remuneration Policy, which covers all employees within the Group. Group HR & Infrastructure is responsible for preparing Remuneration Policy proposals. The CEO together with GEC recommends proposals for submission to the Board's Remuneration Committee. The Remuneration Policy is prepared by the Remuneration Committee prior to a decision by the Board of Directors.

The Remuneration Committee is the committee of the Board of Directors which deals with matters concerning remuneration. The Board of Directors appoints the members of the committee. It consists of a minimum of two and a maximum of five board members. The committee's members shall be independent from Swedbank and the Group's executive management. The Chair of the committee should have knowledge and experience from risk analysis and the committee's members shall have requisite knowledge of and experience in matters regarding remuneration of top executives and

risk management. The Remuneration Committee prepares matters concerning remuneration prior to discussion and decisions by the Board of Directors. The Remuneration Committee also prepares matters concerning remuneration to be decided by the Annual General Meeting. The Remuneration Committee had nine meetings during 2022.

The CEO together with GEC evaluate the fulfilment of targets that form the basis of variable remuneration in each business area and prepare and recommend proposals on payments, policies and guidelines for submission to the Board's Remuneration Committee.

The Business Area Heads provide the CEO with supporting information for decisions in each business area.

Group functions consist of among others of HR, Finance, Risk, Legal and Compliance. Their aim is to support the CEO and other decision makers in composing instructions and detailed provisions for variable remuneration within the Group. Some of the functions are also responsible for monitoring and reporting.

Remuneration in Swedbank

All employees in Swedbank are to be encouraged to perform according to Swedbank's goals and strategic direction. The remuneration shall also encourage employees to act according to Swedbank's values (open, simple and caring) since this is considered to be the foundation for a successful, sustainable and long-term business. Further, the total remuneration shall be designed in a way that makes Swedbank attract employees with the needed skills within the existing margins of cost.

Most of the Material Risk Takers have remuneration with one fixed and one variable part which, together with other benefits, make up the employee's total remuneration. The goal is to reach a healthy balance between the variable and the fixed part of the remuneration. Benefits including pension are granted in accordance with collective bargaining agreements, the bank's principles and market practice in the country where each employee is permanently resident.

Variable remuneration in Swedbank

Variable remuneration is a component of remuneration which aims to incentivise specific behaviours and desired results, create an alignment between the rewards and risk exposure to those of the shareholders and provide motivation and foster a performance driven culture in the Group.

Variable remuneration is tied to individual performance, the Group's total result and the business area result during the performance year. Variable remuneration is based on relevant, predetermined, and measurable criteria, set with the purpose of increasing the Group's long-term value. Both current and future risks will be taken into consideration as well as actual costs for capital and liquidity. Further, a multiple-year perspective shall be applied to ensure longterm sustainability of profits considering underlying business cycles and risks at the time of pay-out. In the

event when subjective assessments are used for adjusting profit based on risk, factors forming the basis for the adjustment must be well balanced and documented. Variable remuneration will primarily be based on a common risk-adjusted measure of profit. Allotments of variable remuneration are contingent on a positive economic profit (operating profit after deducting company tax and the cost of capital) at the business area and Group levels.

Within Swedbank's Performance Development process, individual performance criteria are set to contribute and support Swedbank's overall strategic direction, in which sustainability is an important part. The individual performance criteria will include desired results as well as a behavioural part to ensure that individual behaviours are consistent with Swedbank's values (open, simple and caring). Further, sustainability risks are integrated in Swedbank's remuneration practices by including qualitative individual performance criteria as basis for allotment of variable remuneration for all employees, e.g. as adherence with Swedbank's values, as well as applying deferral periods and the delivery of variable remuneration in instruments for the majority of the employees. Lack of compliance with external or internal regulations or deficiencies in risk management capabilities are such circumstances that are considered inconsistent with Swedbank's values.

Swedbank currently has two variable remuneration programs in which Material Risk Takers may participate. A) For the majority of the Material Risk Takers and other employees included in the Group common performance and share based program, Eken 2022, 100% of the variable remuneration will be deferred for three years, whereas five years (including one year retention period) is applicable for Material Risk Takers with higher levels of remuneration and paid out in Swedbank AB shares. Shares is chosen as the financial instrument as it contributes to the alignment between the rewards and risk exposure of shareholders and employees. B) For employees included in the individual program, IP 2022, the variable remuneration is either based on Swedbank AB shares and cash or solely on cash. For Material Risk Takers half of the variable remuneration is based on Swedbank AB shares and half is cash based. At least 40% of the variable remuneration will be deferred for three years, followed by an additional one-year retention period for the share-based part. For Material Risk Takers with higher levels of remuneration, the deferral period amounts to four years, followed by an additional one-year retention period for the share-based part. For other IP participants the variable remuneration is fully cash based and deferral is applied in certain cases.

Any variable remuneration, to employees in control functions will be determined based on objectives set in the respective control function, independently of the earnings in the business areas they oversee. Employees in control functions are not eligible for individual program (IP) 2022.

SWEDBANK Risk Management and Capital Adequacy Report – Pillar 3 – Q4 2022 Eken is primarily based on the capital cost and riskadjusted result for the Group. Eken for 2022 is based on the

target level of 15% Return on Equity (ROE) for Swedbank Group and if achieved, 0.5 monthly salaries to Swedish employees were committed to be allocated. Further the maximum salary allocation committed in Eken 2022 is 0.8 monthly salaries in Sweden, based on 18% ROE or more is reached. The outcome for Eken 2022, the target fulfilment for ROE is 13.3%, which gave an average allocation of 0.3 monthly salaries in Sweden. The Board can withhold variable remuneration if the Group's financial position has been greatly weakened or there is a significant risk of this occurring, or if improper actions by individuals have adversely affected Swedbank's or a business area's results.

Variable remuneration will only be delivered provided that delivery is justified considering: A) The financial health of the Group and, if relevant, the subsidiary in which the employee is employed and the relevant business unit where the employee works; and B) The relevant employee's performance against the individual performance criteria. Further, deferred variable remuneration may be cancelled during the deferral period for the aforementioned reasons. The bank or the employer has the right to reclaim any variable remuneration paid or delivered on the basis of information which is later turned out to be clearly erroneous or the result of fraudulent activities.

The maximum ratio between variable and fixed remuneration is set in accordance with legislation in force and may never exceed the variable remuneration cap as decided by the Annual General Meeting and/or applicable regulations. The variable remuneration shall not exceed 100% of the yearly fixed remuneration for each individual.

Material Risk Takers are defined in accordance with the Swedish Financial Supervisory Authority's regulation FFFS 2011:1, which implements Directive 2013/36/EU Art. 92.3 in Sweden, and the Commission Delegated Regulation (EU) No 2021/923 based on Art. 94.2 in Directive 2013/36/EU with regard to regulatory technical standards with respect to qualitative and appropriate quantitative criteria to identify categories of employees whose professional activities have a material impact on an institution's risk profile. Material Risk Takers in Swedbank have been identified based on evaluated positions as of 31 December 2022. Identified staff based on other sectorial regulations covering employees within asset management, is not included in the definition of Material Risk Takers. In addition to the limitations outlined above, some categories of employees are not eligible to participate in the Group's variable remuneration programs, including members of the Group Executive Committee, employees in the PayEx group and employees in EnterCard.

Guaranteed variable remuneration and severance pay

Guaranteed variable remuneration is only permitted in connection with new employment, and if exceptional reasons apply, in the form of sign-on remuneration and shall be paid during the first year of employment. Guaranteed variable remuneration may only be granted subject to prior approval from GEC.

Severance pay should not be awarded if a Material Risk Taker voluntarily and unilaterally resigns from his/her position and leaves his/her employment within the Group, unless severance pay is required by national labour law. Severance pay can be awarded to Material Risk Takers in order to comply with national labour laws and employment contracts and/or in order to avoid a potential or actual labour dispute and to therefore avoid a decision by the

courts. Severance pay to Material Risk Takers should be determined based on objective criteria such as job level and length of employment. Severance pay shall also be in line with national labour laws and market practice and determined in accordance with the bank's internal severance pay practices.

Table 1.1: EU REM1 - Remuneration awarded for the financial year, 31 December 2022

MB Supervisory
function
MB Management
function
Other senior
management
Other identified staff
SEKm
Number of identified staff 12 2 14 318
Total fixed remuneration 15 25 90 539
Of which: cash-based 15 25 90 539
(Not applicable in the EU)
Fixed Of which: shares or equivalent ownership interests
remuneration Of which: share-linked instruments or equivalent non
cash instruments
Of which: other instruments
(Not applicable in the EU)
Of which: other forms
(Not applicable in the EU)
Number of identified staff 268
Total variable remuneration
Of which: cash-based
37
15
Of which: deferred 6
Of which: shares or equivalent ownership interests 23
Of which: deferred 15
Variable Of which: share-linked instruments or equivalent non
remuneration cash instruments
Of which: deferred
Of which: other instruments
Of which: deferred
Of which: other forms
Of which: deferred
Total remuneration 15 25 90 575

Table 1.2: EU REM2 - Special payments to staff whose professional activities have a material impact on institutions' risk profile (identified staff), 31 December 2022

MB Supervisory MB Management Other senior Other identified staff
SEKm function function management
Guaranteed variable remuneration awards
Guaranteed variable remuneration awards - Number of identified staff 1
Guaranteed variable remuneration awards -Total amount 0.5
Of which guaranteed variable remuneration awards paid during the financial year, that are not taken into account in the bonus cap 0.5
Severance payments awarded in previous periods, that have been paid out during the financial year
Severance payments awarded in previous periods, that have been paid out during the financial year - Number of identified staff
Severance payments awarded in previous periods, that have been paid out during the financial year - Total amount
Severance payments awarded during the financial year
Severance payments awarded during the financial year - Number of identified staff 4
Severance payments awarded during the financial year - Total amount 7
Of which paid during the financial year 3
Of which deferred 4
Of which severance payments paid during the financial year, that are not taken into account in the bonus cap 3
Of which highest payment that has been awarded to a single person 1

Table 1.3: EU REM3 - Deferred remuneration, 31 December 2022

Amount of
Amount of
Total amount of
performance
performance
deferred
adjustment made in
adjustment made in
remuneration
the financial year to
Deferred and retained remuneration
Of which due to
Of which vesting
the financial year to
awarded for
deferred
vest in the
in subsequent
deferred
previous
remuneration that
financial year
financial years
remuneration that
performance
was due to vest in
was due to vest in the
periods
future performance
financial year
years
SEKm
Total amount of
adjustment during the
financial year due to
ex post implicit
adjustments
(i.e.changes of value
of deferred
remuneration due to
the changes of prices
of instruments)
Total amount of
deferred
remuneration
awarded before the
financial year actually
paid out in the
financial year
Total of amount of
deferred remuneration
awarded for previous
performance period that
has vested but is subject
to retention periods
MB Supervisory function
Cash-based
Shares or equivalent ownership
interests
Share-linked instruments or equivalent
non-cash instruments
Other instruments
Other forms
MB Management function
0
0
0
0 0
Cash-based
Shares or equivalent ownership
0
0
0
interests
Share-linked instruments or equivalent
non-cash instruments
Other instruments
Other forms
0 0
Other senior management
2
0
2
0 0
Cash-based
Shares or equivalent ownership
2
0
2
interests
Share-linked instruments or equivalent
non-cash instruments
Other instruments
0 0
Other forms
Other identified staff
116
47
69
-2 26 5
Cash-based
50
29
21
15
Shares or equivalent ownership
65
18
48
interests
Share-linked instruments or equivalent
non-cash instruments
Other instruments
-2 11 5
Other forms
Total amount
118
47
72
-2 26 5

Table 1.4: EU REM4 - Remuneration of 1 million EUR or more per year, 31 December 2022

EUR Identified staff that are high earners as set out in Article 450(i) CRR
1 000 000 to below 1 500 000 1
1 500 000 to below 2 000 000 1
2 000 000 to below 2 500 000
2 500 000 to below 3 000 000
3 000 000 to below 3 500 000
3 500 000 to below 4 000 000
4 000 000 to below 4 500 000
4 500 000 to below 5 000 000
5 000 000 to below 6 000 000
6 000 000 to below 7 000 000
7 000 000 to below 8 000 000
To be extended as appropriate if further payment bands are needed.
Management body remuneration Business areas
SEKm MB Supervisory
function
MB Management
function
Total MB Investment
banking
Retail banking Asset
management
Corporate
functions
Independent
internal
control
functions
All
other
Total
Total number of identified staff 346
Of which: members of the MB 12 2 14
Of which: other senior management 1 2 4 3 4
Of which: other identified staff 74 55 8 42 48 92
Total remuneration of identified staff 15 25 40 222 115 10 99 80 138
Of which: variable remuneration 0 22 6 0 4 2 3
Of which: fixed remuneration 15 25 40 201 109 10 95 79 135

Table 1.5: EU REM5 - Information on remuneration of staff whose professional activities have a material impact on institutions' risk profile (identified staff), 31 December 2022

2. Capital position

Swedbank's capital position continues to be strong with solid buffers towards regulatory requirements, enabling the bank to grow with its customers and withstand changes in the economic environment. Combined with its robust underlying profitability, Swedbank is also well positioned to meet future changes in capital requirements.

Capital risk

The risk of insufficient level or composition of capital to cover applicable capital requirements and support business activities under normal economic environments or stressed conditions.

Highlights 2022

Swedbank's Common Equity Tier 1 (CET1) capital ratio was 17.8% of Risk Exposure Amount (REA) as of year-end. It represents a management buffer towards the Swedish Financial Supervisory Authority's (SFSA) requirement and the Pillar 2 Guidance of 3.4 percentage points and makes Swedbank well-positioned to meet both current and future capital requirements. It has been a challenging year with high inflation, volatile markets and deteriorating economic sentiment. Still, the capital position of Swedbank has remained resilient, owing to a strong capital generation, and continued satisfactory asset quality resulting in low credit impairments. By being profitable, Swedbank can continue to support its customers through these difficult times and contribute to an economically sound and sustainable society.

The Board of Directors has proposed to distribute an ordinary dividend of SEK 9.75 per share for the financial year of 2022, in line with the dividend policy of 50% pay-out ratio. Swedbank has issued three Tier 2 capital instruments of JPY 7 000 million, EUR 750 million and GBP 400 million during 2022 to optimise the capital structure.

The internal stress testing, conducted through the Internal Capital Adequacy Assessment Process (ICAAP), showed a satisfactory resilience against severe economic downturns. Also, the bank demonstrated considerable robustness against the adverse scenario in the macro-based stress test conducted by the SFSA during the year.

Through the yearly decision in the Supervisory Review and Evaluation Process (SREP), Swedbank received a Pillar 2 Requirement (P2R) of 2.3% REA, compared to 1.7% REA in SREP 2021, and a Pillar 2 Guidance (P2G) of 1.0% REA, compared to 1.5% REA in SREP 2021. The P2G for leverage ratio remains at 0.45% of Leverage Ratio Exposure (LRE).

The SFSA decided to raise the Countercyclical Capital Buffer (CCyB) rate to 1.0% in September 2021, which entered into force in September 2022. The SFSA decided to further raise the CCyB rate to 2.0% in June 2022, to enter into force in June 2023.

Due to new guidelines from the European Banking Authority (EBA), Swedbank has applied to have new internal models for risk classification approved. The application process is expected to continue until 2024. The assessment process for the models is underway and implementation began in the third quarter with the introduction of a new default definition. Swedbank has decided on a voluntary Article 3 add-on amounting to SEK 35.8bn REA, which corresponds to the bank's estimate of the remaining REA effect from the introduction of the EBA's guidelines.

Key figures

At year-end 2022, the CET1 capital ratio was 17.8% of REA (31 December 2021: 18.3% of REA). This can be compared with the capital requirement of 14.4% of REA (13.7% of REA).

During 2022, Swedbank's CET1 capital increased by SEK 14.5bn, to SEK 144.1bn. The change was mainly driven by growth in profit after anticipated dividend. The changes in the CET1 capital are shown in Figure 2.2 below.

The REA increased during 2022 by SEK 101.6bn to SEK 809.4bn (31 December 2021: SEK 707.8bn). Increased exposures including FX has increased credit risk REA by SEK 51.0bn, mainly due to increased exposures towards corporate customers within Swedish Banking, LC&I and Baltic Banking and retail mortgage in Baltic Banking. FX effect increased REA by SEK 10.4bn.

Increase in Article 3 with SEK 42.1bn, whereof SEK 35.8bn corresponds to the bank's estimate of the remaining REA effect of the introduction of the EBA's guidelines.

Other credit risk increased REA effects by SEK 7.1bn which was mainly due to calibration of the Baltic models according to the new default definition and which was partly offset by shorter corporate maturities (SEK -4.7bn) and SME decrease (SEK -1.1bn).

LGD decreased credit risk REA by SEK 4.3bn. Improved LGD levels from increased collaterals within corporate customers in Swedish Banking and LC&I as well as towards retail mortgage customers within Baltic Banking.

PD migrations contributed with an increase in credit risk REA of SEK 1.1bn, mainly towards corporates within Baltic Banking and Swedish Banking as well as towards retail customers within Baltic Banking and Swedish Banking. The increase was partially offset by a decrease due to upgrade of PD rating for corporate customers within LC&I.

Counterparty credit risk (CCR) decreased REA by SEK 2.3bn, primarily due to decreased exposures towards corporate within LC&I.

REA for market risks increased by SEK 1.1bn in 2022, partly explained by increase in internal models.

In 2022, REA for credit valuation adjustment increased by SEK 1.5bn mainly due to hedging effect and increased EAD.

The annual update of the operational risk calculation increased REA by SEK 4.4bn during the year. The increase in REA was mainly due to rolling three-year average of total income was higher this year compared to last year.

On 31 December 2022, Swedbank's leverage ratio was 5.6% (31 December 2021: 5.4%). The Tier 1 capital increased by SEK 10.3bn to SEK 153.3bn. The change was mainly driven by growth in profit after anticipated dividend. Please see Tables 2.16 and 2.17 for a full reconciliation of the leverage ratio.

Figure 2.1: Link between shareholders' equity and total capital

Figure 2.2: CET1 capital, changes during 2022, Swedbank Consolidated Situation

Figure 2.4: CET1 capital ratio Figure 2.5: Tier 1 capital ratio

* As the new capital regulations came into force in January 2014, Swedbank's capital adequacy reporting under Basel II ceased from that date.

Risk weighted exposure amounts
(RWEAs)
Total own funds
requirements
SEKm 31 Dec 2022 30 Sep 2022 31 Dec 2022
Credit risk (excluding CCR) 692 272 637 451 55 382
Of which the standardised approach 52 377 53 065 4 190
Of which the foundation IRB (FIRB) approach 102 010 86 026 8 161
Of which slotting approach 406 407 32
Of which equities under the simple riskweighted approach
Of which the advanced IRB (AIRB) approach 224 962 221 467 17 997
Counterparty credit risk - CCR 15 643 14 928 1 251
Of which the standardised approach 10 103 9 387 808
Of which internal model method (IMM)
Of which exposures to a CCP 531 889 42
Of which credit valuation adjustment - CVA 3 809 3 328 305
Of which other CCR 1 200 1 324 96
Empty set in the EU
Empty set in the EU
Empty set in the EU
Empty set in the EU
Empty set in the EU
Settlement risk
Securitisation exposures in the non-trading book (after the cap) 68 66 5
Of which SEC-IRBA approach
Of which SEC-ERBA (including IAA)
Of which SEC-SA approach 68 66 5
Of which 1250%/ deduction
Position, foreign exchange and commodities risks (Market risk) 21 461 24 996 1 717
Of which the standardised approach 4 213 4 765 337
Of which IMA 17 248 20 231 1 380
Large exposures
Operational risk 79 995 75 618 6 400
Of which basic indicator approach
Of which standardised approach 79 995 75 618 6 400
Of which advanced measurement approach
Amounts below the thresholds for deduction (subject
to 250% risk weight) (For information)
25 937 25 585 2 075
Empty set in the EU
Empty set in the EU
Empty set in the EU
Empty set in the EU
Total 809 439 753 059 64 755

The Risk Exposure Amount (REA) increased by SEK 56.4bn to SEK 809.4bn (753.0bn for Q3 2022), mainly due to increase in credit risk including risk weight floors and addon. Credit risk REA increased by SEK 54.8bn as compared to Q3 2022.

The increase in IRB REA was mainly driven by the new definition of default (NDoD) calibration effect which was implemented in Baltic Banking and increased REA by SEK 10.9bn. Foundation IRB (FIRB) REA (SEK 16.0bn increase) primarily impacted by increased corporate exposures (SEK 14.7bn) mainly driven by the NDoD calibration effect (SEK 10.9bn), asset growth (SEK 1.8bn) and FX effects (SEK 1.1bn). Advanced IRB (AIRB) REA changes were primarily driven by increased REA for retail mortgage (SEK 4.1bn) and corporate (SEK 1.2bn) exposures due to increased asset growth (SEK 3.6bn) and FX effects (SEK 1.1bn), which was offset by decreased retail other exposures (SEK 1.8bn) and shorter maturities (SEK 0.8bn).

Credit risk (excluding CCR) also includes the other risk exposure amounts, that is the REA for the mortgage floor add-on, the add-on for corporate real estate exposures in Norway (Article 458 CRR) and Article 3 add-on. The mortgage floor was SEK 241.1bn at the end of the Q4 2022 and decreased by SEK 2.2bn during the quarter due to decreased Mortgage floor for off-balance.

Article 3 add-on reported under Credit Risk REA increased due to frontloading of IRB Overhaul by SEK 35.8bn and comprised SEK 71.4bn in the end of Q4 2022, where SEK 26.3bn increased for LC&I, SEK 7.6bn for Baltic Banking and SEK 1.9bn for Swedish Banking. Review of the regular add-on for probability of default (PD) underestimations increased REA by SEK 2.4bn in Baltic Banking it increased by SEK 1.4bn, in LC&I by SEK 0.9bn and in Swedish Banking by SEK 0.1bn.

CCR REA increased by SEK 0.7bn, of which SEK 0.5bn increased REA in derivatives. Credit valuation adjustment (CVA) increased REA by SEK 0.5bn mainly due to increased exposure at default (EAD).

Total Market risk REA decreased by SEK 3.5bn due to a decrease in internal models (SEK 3.0bn) and decrease in specific interest rate risk (SEK 0.6bn).

Annual review of Operational Risk increased REA by SEK 4.4bn, caused by higher average income for the last three years.

Amounts below the thresholds for deduction (subject to 250% risk weight) increased by SEK 0.4bn mainly due to an increase in equity holdings of insurance undertakings.

Table 2.2: EU KM1 - Key metrics

31 Dec 30 Sep 30 Jun 31 Mar 31 Dec
SEKm 2022 2022 2022 2022 2021
Available own funds (amounts)
Common Equity Tier 1 (CET1) capital 144 107 139 624 135 943 132 601 129 644
Tier 1 capital 153 320 149 435 145 312 141 306 143 022
Total capital 176 331 174 137 161 879 156 954 158 552
Risk-weighted exposure amounts
Total risk-weighted exposure amount 809 438 753 060 743 767 724 472 707 753
Capital ratios (as a percentage of risk-weighted exposure amount)
Common Equity Tier 1 ratio (%) 17.8% 18.5% 18.3% 18.3% 18.3%
Tier 1 ratio (%) 18.9% 19.8% 19.5% 19.5% 20.2%
Total capital ratio (%) 21.8% 23.1% 21.8% 21.7% 22.4%
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 2.3% 2.3% 1.7% 1.7% 1.7%
leverage (%)
of which: to be made up of CET1 capital (percentage points) 1.5% 1.5% 1.2% 1.2% 1.2%
of which: to be made up of Tier 1 capital (percentage points) 1.8% 1.8% 1.3% 1.3% 1.3%
Total SREP own funds requirements (%) 10.3% 10.3% 9.7% 9.7% 9.7%
Combined buffer 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 (%) 0.9% 0.8% 0.1% 0.0% 0.0%
Systemic risk buffer (%) 3.0% 3.0% 3.0% 3.0% 3.0%
Global Systemically Important Institution buffer (%)
Other Systemically Important Institution buffer 1.0% 1.0% 1.0% 1.0% 1.0%
Combined buffer requirement (%) 7.4% 7.3% 6.6% 6.5% 6.5%
Overall capital requirements (%) 17.7% 17.6% 16.3% 16.2% 16.2%
CET1 available after meeting the total SREP own funds requirements (%) 11.2% 12.1% 12.0% 11.9% 12.6%
Leverage ratio
Total exposure measure 2 735 019 2 844 556 2 796 534 2 774 716 2 626 642
Leverage ratio (%) 5.6% 5.3% 5.2% 5.1% 5.4%
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 (percentage points)
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 (HQLA) (Weighted value -average) 716 743 725 870 753 524 743 708 717 469
Cash outflows - Total weighted value 578 133 570 543 572 353 553 356 528 742
Cash inflows - Total weighted value 80 684 69 997 61 307 55 603 53 820
Total net cash outflows (adjusted value) 497 449 500 545 511 046 497 752 474 922
Liquidity coverage ratio (%) 145.4% 146.4% 148.7% 151.0% 151.8%
Net Stable Funding Ratio
Total available stable funding 1 663 231 1 664 570 1 668 633 1 657 266 1 644 050
Total required stable funding 1 404 092 1 420 778 1 402 804 1 359 706 1 331 522
NSFR ratio (%) 118.5% 117.2% 119.0% 122.0% 123.0%

Table 2.3: EU INS1 - Insurance participations, 31 December 2022

Exposure value Risk-weighted exposure amount
SEKm
Own fund instruments held in insurance or re-insurance undertakings or
insurance holding company not deducted from own funds

Swedbank does not deduct investments in insurance undertakings as the sum of such investments is less than 10% of the Common Equity Tier 1. This is in accordance with CRR Article 48 (1)(b) and not from a permission in accordance with Article 49 (1) of the CRR.

Table 2.4: EU INS2 - Financial conglomerates information on own funds and capital adequacy ratio, 31 December 2022

SEKm
Supplementary own fund requirements of the financial conglomerate (amount) 187 456
Capital adequacy ratio of the financial conglomerate (%) 118.2%

EU OVC - Internal Capital Adequacy Assessment Process (ICAAP)

The internal capital adequacy assessment considers all relevant risks that arise within the Group. In addition to Pillar 1 risks, all other relevant risk types are evaluated in the ICAAP stress tests under Pillar 2 framework. Additionally, Swedbank's solvency and capital need is captured by economic capital (EC) models where it prepares and documents its own methods and processes to evaluate its capital requirement. Strategic and

reputational risks are managed indirectly within the capital adequacy assessment, as the capital buffer implicitly protects against such risks, and they are carefully monitored and managed. Liquidity constraints may arise because of an imbalance between risk and capital. Additionally, there are risk categories that receive no explicit capital allocation but are nevertheless closely monitored e.g. liquidity risk and strategic risk. Table 2.5 below depicts significant risks identified within the Group.

Table 2.5: Risk types according to the ICAAP process

Risk type Pillar 1 Pillar 2
Capital is allocated? Contributes to calculated capital need?
Credit risk Yes Yes
Concentration risk No Yes
Market risk Yes Yes
Market risk: Interest rate risk in banking book No Yes
Operational risk Yes Yes
Insurance risk Yes1 Yes2
Risks in post-employment benefits No Yes
Risk type Pillar 1 Pillar 2
Identified and mitigated?
Reputational risk No Yes3
Liquidity risk No ILAAP4
Strategic risk: Decision risk, Business plans, Projects and
acquisitions
No Yes5

1) Holdings in insurance companies are risk weighted at 250%

2) The insurance companies in Swedbank Group perform an Own Risk and Solvency Assessment (ORSA). The aim of this process is to assess risks (both qualitatively and quantitatively) and the solvency position over a business planning period of three years. The calculations are performed by projecting the risk metrics under the base and adverse scenarios. Depending on the outcome of ORSAs, Swedbank might choose to set aside capital within its Economic Capital framework

3) Reputational risk is considered as part of the operation risk in the ICAAP context. The Scenario Simulation parameters can be adjusted to reflect reputational risk 4) For information regarding liquidity risk in ILAAP and other stress tests and sensitivity analysis for liquidity risk, please see Chapter 5

5) Strategic and business risks are covered within the scope of the management buffer as part of the normal capital planning process. Economic Capital and adverse Scenario Simulation calculations can be adjusted to reflect forward looking perspective.

Stress tests

Swedbank uses macroeconomic scenario-based stress tests in the ICAAP for the purpose of forecasting its solvency and capital needs. The stress tests are an important means of analysing how Swedbank's portfolios would be affected by adverse macroeconomic developments, including the effects of negative events on Swedbank's total capital and risk profile.

The Group-wide stress test methodology takes its starting point in the identification of macroeconomic, systemic and geopolitical risks that may have an adverse impact on Swedbank's capital position. The identified risks are transformed into quantitative effects on key macroeconomic variables to build macroeconomic scenarios. The scenarios include variables for Swedbank's four home markets and can thereby be used both on a Group level and for the subsidiaries. When stressing credit risk, Swedbank uses statistical models that transform the adverse macroeconomic scenarios into loss levels for relevant balance sheet items. Profit and loss items such as net interest income and fees and commissions are also stressed in the scenario. After REA changes are accounted for, the total impact on capital adequacy is estimated. Finally, the stress test outcomes and the methodology are evaluated and discussed by Swedbank's experts and management to ensure consistency and reliability. The scenarios are presented to the Board of Directors for approval along with an assessment of the effects on the main risk types.

Economic Capital

Economic Capital (EC) models are used in conjunction with stress tests to provide an objective internal view of the capital required to manage potential risks affecting Swedbank. In contrast to the capital assessment within Pillar 1, the estimation of Swedbank's EC is not limited by assumptions applied in the capital adequacy framework. Consequently, the EC generates a more accurate

assessment of the risk to which Swedbank is exposed.

Within the EC framework, credit risk, market risk, operational risk and post-employment risk are considered, while insurance risk and business risk are evaluated separately. The business risk is assessed through stress tests performed in the ICAAP. If the stress test outcome indicates additional capital need, the EC could be increased accordingly. The insurance companies within Swedbank Group perform an annual Own Risk and Solvency Assessment (ORSA). The ORSA process assesses the risks and solvency positions by projecting the risk metrics under the base and adverse scenarios. Similar to business risk, if the outcome of the ORSA reveals a solvency need for the insurance companies, the EC could be increased accordingly.

In general, Value-at-Risk (VaR) based models with a confidence level of 99.9% are used to calculate the EC for the different risk types. The confidence level, which corresponds to the confidence level used in the Basel IRB framework calibration, uses a one-year horizon.

EC models by risk type

Swedbank's EC model for credit risk is based on the similar theoretical foundation as the Basel IRB framework, but while the IRB framework is limited to a one-factor model, Swedbank's EC framework applies a multi-factor model. Accordingly, the actual portfolio setup can be used, and both concentration and diversification effects are taken into account.

The operational loss model is a statistical and mathematical approach based on extreme value theory where historical operational loss data is used. The model has been developed primarily using internal loss data and is complemented with scenario information to capture areas where additional input is required beyond loss data. The main cause for internal operational losses is process

risk followed by personnel risk. Since Swedbank is heavily dependent on solid IT-solutions, one of the main drivers for operational risk is also low frequency high impact losses related to information and technology risk which, together with external risk, creates an impact on clients, products and business practices.

The EC for market risk is primarily driven by interest rate risk in the banking book (IRRBB), where an economic value methodology is used. For risk stemming from the trading operations, Swedbank's internal assessment is in line with the view of market risk within Pillar 1. The main difference is that Swedbank uses a standardised approach to calculate specific interest rate risk in Pillar 1, while an internal model is applied within the EC framework. In addition to market risk in the banking and trading books, the EC assessment also accounts for CVA risk.

Post-employment benefit risk is the final risk type captured within the EC framework. The methodology for calculating post-employment benefit risk is based on the current postemployment benefit plan, where the underlying market risk factors are stressed to evaluate the capital requirement for post-employment benefit risks under stressed conditions.

At year-end 2022, Swedbank's total EC amounted to SEK 41.5bn, which is an increase of 13% compared to 36.6bn in 2021. All of the significant risk types moved in a consistent manner demonstrating a positive growth rate except for market risk. For market risk, the EC decreased by 40% (SEK 2.1bn) to 3.1bn in 2022 vs. 2021 mainly due to lower interest rate risk in banking book and reduction in trading book exposure. Credit risk, being the major contributor to the total EC, added SEK 3.5bn (13%). EC for operational risk amounted to SEK 5.9bn, which is 8% higher than a year ago (5.5bn). The operational risk charge mirrors the development of the Pillar 1 capital requirement, although the two approaches are driven by different underlying factors. Post-employment benefit risks as of 2022 year-end contributed SEK 3.1bn to EC. The EC is a crucial component for and serves as primary input to the ICAAP.

Table 2.6: EC by risk type

Risk type,
SEKbn 2022 2021
Credit risk 29.3 25.8
Market risk 3.1 5.2
Operational risk 5.9 5.5
Risks in post-employment benefits 3.1 0.0
Total 41.5 36.6

Table 2.7: EU LI1 - Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories, 31 December 2022

Carrying values of items
SEKm Carrying
values as
reported in
published
financial
statements
Carrying
values under
scope of
regulatory
consolidation
Subject to
the credit
risk
framework
Subject to
the CCR
framework
Subject to
the
securitisation
framework
Subject to
the market
risk
framework
Not subject to
own funds
requirements
or subject to
deduction
from own
funds
Breakdown by asset classes according to the balance sheet in the published financial statements
1 Cash and balances with central banks 365 992 365 992 365 992
2 Treasury bills and other bills eligible for
refinancing with central banks, etc. 151 483 151 112 151 112
3 Loans to public and credit institutions 56 589 39 856 16 381 23 475
4 Loans to the public 1 842 811 1 859 040 1 825 115 33 925
5 Value change of interest hedged item
in portfolio hedge
-20 369 -20 369 -20 369
6 Bonds and other interest-bearing
securities 61 298 61 097 11 169 49 928
7 Financial assets for which the
customers bear the investment risk 290 678
8 Shares and participating interests 8 184 5 788 1 453 4 335
9 Investments in associates 7 830 4 933 4 908 25
10 Investments subsidiaries 5 964 5 279 685
11 Derivatives 50 504 50 504 50 504 45 495
12 Intangible fixed assets 19 886 19 274 1 149 18 125
13 Tangible assets 5 449 5 512 5 512
14 Current tax assets 1 449 1 437 1 437
15 Deferred tax assets 159 131 25 106
16 Pension assets 2 431 2 431 2 431
17 Other assets 8 474 8 920 5 170 3 750
18 Prepaid expenses and accrued income 2 028 2 152 2 152
19 Total assets 2 854 876 2 563 774 2 376 485 107 904 99 758 25 122
Breakdown by liability classes according to the balance sheet in the published financial statements
1 Amounts owed to credit institutions 72 826 71 592
2 Deposits and borrowings from the
public 1 305 948 1 310 276 90 349
3 Financial liabilities for which the
4 customers bear the investment risk
Debt securities in issue
291 993
5 Short positions securities 784 206 784 206
6 Derivatives 27 134 27 134
7 Current tax liabilities 68 679
1 811
68 679
1 720
8 Deferred tax liabilities
9 Pension provisions 3 599
168
3 500
191
10 Insurance provisions 2 041
11 Other liabilities and provisions 26 945 26 847
12 Accrued expenses and prepaid income 4 664 4 767
13 Senior non - preferred liabilities 57 439 57 439
14 Subordinated liabilities 31 331 31 331
15 Total liabilities 2 678 784 2 387 682 90 349

Table 2.8: EU LI2 - Main sources of differences between regulatory exposure amounts and carrying values in financial statements, 31 December 2022

Items subject to
SEKm Total Credit risk
framework
Securitisation
framework
CCR
framework
Market risk
framework
Assets carrying value amount under the scope of regulatory consolidation
(as per template LI1)
2 584 147 2 376 485 107 904 99 758
Liabilities carrying value amount under the regulatory scope of
consolidation (as per template LI1)
90 349 90 349
Total net amount under the regulatory scope of consolidation 2 674 496 2 376 485 198 253 99 758
Off-balance-sheet amounts 387 827 387 376 451
Differences in valuations
Differences due to different netting rules, other than those already included
in row 2
-1 204 528 -1 204 528
Differences due to consideration of provisions 5 918 5 918
Differences due to the use of credit risk mitigation techniques (CRMs) -22 508 -22 508
Differences due to credit conversion factors -218 046 -218 046
Differences due to Securitisation with risk transfer
Other differences 1 040 129 -31 1 081 420 -41 260
Exposure amounts considered for regulatory purposes 2 663 288 2 551 702 451 52 637 58 498

Table 2.9: EU LI3 - Outline of the differences in the scopes of consolidation (entity by entity), 31 December 2022

Method of Method of prudential consolidation Description of the entity
Name of the entity accounting
consolidation
Full
consolidation
Proportional
consolidation
Equity
method
Neither
consolidated
nor deducted
Deducted
Swedbank AB Full consolidation X Credit institution
Swedbank Mortgage AB Full consolidation X Credit institution
Swedbank Robur AB Full consolidation X Financial institution
Swedbank Robur Fonder AB Full consolidation X Mutual fund company
Swedbank Full consolidation X Investment firm
Investeerimisfondid AS
Swedbank leguldijumu Full consolidation X Investment firm
Parvaldes Sabierdiba AS
Swedbank investiciju
Full consolidation X Investment firm
valdymas UAB
SwedLux S A Full consolidation X Credit institution
Sparframjandet Aktiebolag
Sparia Group Forsakrings
Full consolidation
Full consolidation
X X Insurance company
AB
Swedbank Fastighetsbyrå
AB
Full consolidation X Financial institution
Fastighetsbyran The Real Full consolidation X Ancillary company - Real estate
Estate Agency S L
Bankernas Kontantkort
Full consolidation X
CASH Sverige AB
Swedbank PayEx Holding
Full consolidation X Financial institution
AB
PayEx Norge AS
Full consolidation X Ancillary company - Payments
PayEX Danmark AS Full consolidation X Ancillary company - Payments
Swedbank PayEx Collection
AB
Full consolidation X
PayEx Sverige AB Full consolidation X Ancillary company - Payments
PayEx Suomi OY Full consolidation X Ancillary company - Payments
PayEx Invest AB Full consolidation X Ancillary company - Real estate
Faktab B1 AB Full consolidation X Ancillary company - Real estate
Faktab V1 AB Full consolidation X Ancillary company - Real estate
Faktab S1 AB Full consolidation X Ancillary company - Real estate
Ektornet AB Full consolidation X Holding company
Swedbank Försäkring AB Full consolidation X Insurance company
ATM Holding AB Full consolidation X Financial institution
Bankomat AB Equity method X Ancillary company - Other
FRoR Invest AB Full consolidation X Ancillary company - Other
First Securities AS Full consolidation X Financial institution
Swedbank Management
Company SA ManCo
Full consolidation X Financial institution
Swedbank AS Latvia Full consolidation X Credit institution
Swedbank Lizings SIA Full consolidation X Financial institution - Leasing
Swedbank Atklatais Pensiju Full consolidation X Financial holding company
Fonds AS
Swedbank AB Lithuania Full consolidation X Credit institution
Swedbank Lizingas UAB Full consolidation X Financial institution - Leasing
Swedbank AS Estonia Full consolidation X Credit institution
Swedbank Liising AS Full consolidation X Financial institution - Leasing
Ektornet Project Estonia 1
OU
Full consolidation X Ancillary company - Real estate
Swedbank Life Insurance SE Full consolidation X Insurance company
Swedbank PoC Insurance
AS
Full consolidation X Insurance company
Swedbank Support OU Full consolidation X Ancillary company - IT
SK ID Solutions AS Equity method X Ancillary company - Other
EnterCard Group AB Equity method X Financial institution
Sparbanken Sjuhärad AB Equity method X Credit institution
Sparbanken Rekarne AB Equity method X Credit institution
Sparbanken Skåne AB Equity method X Credit institution
Vimmerby Sparbank AB Equity method X Credit institution
Ölands Bank AB Equity method X Credit institution
Finansiell IDTeknik BID AB Equity method X Ancillary company - IT
BGC Holding AB Equity method X Ancillary company - Payments
Getswish AB Equity method X Ancillary company - Payments
USE Intressenter AB Equity method X Holding company
P27 Nordic Payments Equity method X Ancillary company - Payments
Platform AB
Invidem AB
Equity method X Ancillary company - Other
Swedbank Baltics AS Full consolidation X Holding company
Tibern AB Equity method X Ancillary company - Other
Thylling Insight AB Equity method X

EU LIA - Explanations of differences between accounting and regulatory exposure amounts

The regulatory consolidation as of 31 December 2022 comprised the Swedbank Group except for a different consolidation method for EnterCard Group, P27 Nordic Payments Platform, Invidem AB and Insurance undertakings that are consolidated according to the equity method. The EnterCard Group, P27 Nordic Payments Platform AB, Invidem AB are included through the proportionate consolidation method for regulatory purposes, compared to the equity method in Swedbank Group. The total difference between the regulatory and accounting consolidation is SEK 291.1 bn.

Difference between the regulatory and accounting framework as presented in Table 2.8 are explained by different rules set out in IFRS and CRR. The exposure amounts considered for regulatory purposes are original exposures before credit risk mitigation. The main differences for the items subject to credit risk framework are:

  • Off-balance sheet amounts are not part of carrying values of asset items but are included in regulatory exposure amounts.
  • Provisions are not part of risk-weighting in the IRB framework, therefore are re-integrated to be comparable to carrying amounts that are net of provisions.
  • Other differences are due to certain manual adjustments to accounting balances that are not eliminated from regulatory exposures due to late data delivery.

Instruments under the Counterparty credit risk framework in Swedbank include repurchase transactions, security lending and derivatives. The differences arise due to different netting rules between risk and accounting frameworks, as well as different treatment and rules on recognition of collaterals. Additionally, capital has to be set aside for potential future exposure of listed instruments.

EU LIB - Other qualitative information on the scope of application

Impediment to the prompt transfer of own funds or to the repayment of liabilities within the Group

Currently, there is no known or foreseen impediment to the prompt transfer of own funds or to the repayment of liabilities within the Group.

Subsidiaries not included in the consolidation with own funds less than required

All subsidiaries are included in consolidation of the Group in accordance with equity method, proportional or full consolidation as presented in Table 2.9.

Use of derogation referred to in Article 7 CRR or individual consolidation method laid down in Article 9 CRR

The Group does not use derogation referred to in Article 7 CRR or individual consolidation method laid down in Article 9 CRR.

Aggregate amount by which the actual own funds are less than required in all subsidiaries that are not included in the consolidation

All subsidiaries are included in consolidation of the Group in accordance with equity method, proportional or full consolidation as presented in Table 2.9.

SEKm Risk category Category level AVA -
Valuation uncertainty
Category level
AVA
Equity Interest
Rates
Foreign
exchange
Credit Commodit
ies
Unearned
credit
spreads
AVA
Investment
and
funding
costs AVA
Total category
level post
diversification
Of which:
Total
core
approach
in the
trading
book
Of which:
Total core
approach
in the
banking
book
Market price
uncertainty
Set not applicable
32 140 0 302 19 0 247 201 46
in the EU
Close-out cost
Concentrated
positions
Early termination
15
2
190 1
88
32 0 119
91
111
5
8
86
Model risk
Operational risk
3 59
18
0
0
16 2 0 31
37
31
31
0
6
Set not applicable
in the EU
Set not applicable
in the EU
Future
administrative
costs
11 16 13 13 52 45 7
Set not applicable
in the EU
Total Additional
Valuation
Adjustments
(AVAs)
576 424 152

Prudent valuation is a regulatory requirement which takes into account uncertainties in the valuation of assets and liabilities carried at fair value. The prudent valuation adjustment is deducted from the CET1 capital in accordance with the CRR Article 105. In addition to the fair value adjustments made in the accounts, Swedbank

calculates Additional Valuation Adjustments (AVAs) for fair valued positions in the trading and banking book. The purpose of the prudent valuation adjustment is to ensure, with an appropriate degree of certainty, that the valuations are sufficiently prudent taking into account the factors corresponding to the AVAs.

Table 2.11: EU CC1 - Composition of regulatory own funds, 31 December 2022

SEKm Amounts Source based on
reference
numbers/letters of the
balance sheet under
the regulatory scope of
consolidation
Common Equity Tier 1 (CET1) capital: instruments and reserves
1 Capital instruments and the related share premium accounts 38 110 26 (1), 27, 28, 29
of which: Instrument type 1 EBA list 26 (3)
of which: Instrument type 2 EBA list 26 (3)
of which: Instrument type 3 EBA list 26 (3)
2 Retained earnings 78 783 26 (1) (c)
3 Accumulated other comprehensive income (and other reserves) 38 365 26 (1)
EU-3a Funds for general banking risk 26 (1) (f)
4 Amount of qualifying items referred to in Article 484 (3) CRR and the related share premium accounts
subject to phase out from CET1
486 (2)
5 Minority interests (amount allowed in consolidated CET1) 84
EU-5a Independently reviewed interim profits net of any foreseeable charge or dividend 10 911 26 (2)
6 Common Equity Tier 1 (CET1) capital before regulatory adjustments 166 169
Common Equity Tier 1 (CET1) capital: regulatory adjustments
7 Additional value adjustments (negative amount) -576 34, 105
8 Intangible assets (net of related tax liability) (negative amount) -17 868 36 (1) (b), 37
9 Empty set in the EU
10 Deferred tax assets that rely on future profitability excluding those arising from temporary differences
(net of related tax liability where the conditions in Article 38 (3) CRR are met) (negative amount)
-106 36 (1) (c), 38
11 Fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not
valued at fair value
-13 33 (1) (a)
12 Negative amounts resulting from the calculation of expected loss amounts 36 (1) (d), 40, 159
13 Any increase in equity that results from securitised assets (negative amount) 32 (1)
14 Gains or losses on liabilities valued at fair value resulting from changes in own credit standing 33 (1) (b)
15 Defined-benefit pension fund assets (negative amount) -1 930 36 (1) (e), 41
16 Direct, indirect and synthetic holdings by an institution of own CET1 instruments (negative amount) -1 073 36 (1) (f), 42
17 Direct, indirect and synthetic holdings of the CET 1 instruments of financial sector entities where those
entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds
of the institution (negative amount)
36 (1) (g), 44
18 Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector
entities where the institution does not have a significant investment in those entities (amount above
10% threshold and net of eligible short positions) (negative amount)
36 (1) (h), 43, 45, 46, 49
(2) (3), 79
19 Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector
entities where the institution has a significant investment in those entities (amount above 10%
36 (1) (i), 43, 45, 47, 48
(1) (b), 49 (1) to (3), 79
20 threshold and net of eligible short positions) (negative amount)
Empty set in the EU
Exposure amount of the following items which qualify for a RW of 1250%, where the institution opts for 36 (1) (k)
EU-20a the deduction alternative
EU-20b of which: qualifying holdings outside the financial sector (negative amount) 36 (1) (k) (i), 89 to 91
EU-20c of which: securitisation positions (negative amount) 36 (1) (k) (ii), 243 (1)
(b), 244 (1) (b), 258
EU-20d of which: free deliveries (negative amount) 36 (1) (k) (iii), 379 (3)
21 Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related
tax liability where the conditions in Article 38 (3) CRR are met) (negative amount)
36 (1) (c), 38, 48 (1) (a)
22 Amount exceeding the 17,65% threshold (negative amount) 48 (1)
23 of which: direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial
sector entities where the institution has a significant investment in those entities
36 (1) (i), 48 (1) (b)
24 Empty set in the EU
25 of which: deferred tax assets arising from temporary differences 36 (1) (c), 38, 48 (1) (a)
EU-25a Losses for the current financial year (negative amount) 0 36 (1) (a)
Foreseeable tax charges relating to CET1 items except where the institution suitably adjusts the 36 (1) (l)
EU-25b amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be
used to cover risks or losses (negative amount)
26 Empty set in the EU
27 Qualifying AT1 deductions that exceed the AT1 items of the institution (negative amount) 36 (1) (j)
27a Other regulatory adjustments to CET1 capital (including IFRS 9 transitional adjustments when relevant) -496
28 Total regulatory adjustments to Common Equity Tier 1 (CET1) -22 062
29 Common Equity Tier 1 (CET1) capital 144 107
Additional Tier 1 (AT1) capital: instruments
30 Capital instruments and the related share premium accounts 9 263 51, 52
31 of which: classified as equity under applicable accounting standards
32 of which: classified as liabilities under applicable accounting standards
33 Amount of qualifying items referred to in Article 484 (4) CRR and the related share premium accounts 486 (3)
subject to phase out from AT1 as described in Article 486(3) CRR
EU-33a Amount of qualifying items referred to in Article 494a (1) CRR subject to phase out from AT1
EU-33b Amount of qualifying items referred to in Article 494b (1) CRR subject to phase out from AT1
34 Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included
in row 5) issued by subsidiaries and held by third parties
85, 86
35 of which: instruments issued by subsidiaries subject to phase out 486 (3)
36 Additional Tier 1 (AT1) capital before regulatory adjustments 9 263
Additional Tier 1 (AT1) capital: regulatory adjustments
37 Direct, indirect and synthetic holdings by an institution of own AT1 instruments (negative amount) 52 (1) (b), 56 (a), 57
38 Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those
entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds
56 (b), 58
of the institution (negative amount)
39 Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the
institution does not have a significant investment in those entities (amount above 10% threshold and
net of eligible short positions) (negative amount)
56 (c), 59, 60, 79
Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector 56 (d), 59, 79
40 entities where the institution has a significant investment in those entities (net of eligible short
41 positions) (negative amount)
Empty set in the EU
42 Qualifying T2 deductions that exceed the T2 items of the institution (negative amount) 56 (e)
42a Other regulatory adjustments to AT1 capital -50
43 Total regulatory adjustments to Additional Tier 1 (AT1) capital -50
44 Additional Tier 1 (AT1) capital 9 213
45 Tier 1 capital (T1 = CET1 + AT1) 153 320
Tier 2 (T2) capital: instruments
46 Capital instruments and the related share premium accounts 21 734 62, 63
Amount of qualifying items referred to in Article 484 (5) CRR and the related share premium accounts 486 (4)
47 subject to phase out from T2 as described in Article 486(4) CRR
EU-47a
Amount of qualifying items referred to in Article 494a (2) CRR subject to phase out from T2
EU-47b Amount of qualifying items referred to in Article 494b (2) CRR subject to phase out from T2
48 Qualifying own funds instruments included in consolidated T2 capital (including minority interests and 87, 88
AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties 486 (4)
49 of which: instruments issued by subsidiaries subject to phase out 62 (c) & (d)
50 Credit risk adjustments 1 327
51 Tier 2 (T2) capital before regulatory adjustments 23 060
52 Tier 2 (T2) capital: regulatory adjustments
Direct, indirect and synthetic holdings by an institution of own T2 instruments and subordinated loans
63 (b) (i), 66 (a), 67
53 Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector
entities where those entities have reciprocal cross holdings with the institution designed to inflate
66 (b), 68
artificially the own funds of the institution (negative amount)
Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector 66 (c), 69, 70, 79
54 entities where the institution does not have a significant investment in those entities (amount above
54a 10% threshold and net of eligible short positions) (negative amount)
Empty set in the EU
Direct, indirect and synthetic holdings by the institution of the T2 instruments and subordinated loans 66 (d), 69, 79, 477 (4)
55 of financial sector entities where the institution has a significant investment in those entities (net of
eligible short positions) (negative amount)
56 Empty set in the EU
Qualifying eligible liabilities deductions that exceed the eligible liabilities items of the institution
EU-56a (negative amount)
EU-56b Other regulatory adjustments to T2 capital -50
57 Total regulatory adjustments to Tier 2 (T2) capital -50
58 Tier 2 (T2) capital 23 010
59 Total capital (TC = T1 + T2) 176 330
60 Total Risk exposure amount 809 438
Capital ratios and requirements including buffers
61 Common Equity Tier 1 capital 17.8% 92 (2) (a)
62 Tier 1 capital 18.9% 92 (2) (b)
63 Total capital 21.8% 92 (2) (c)
64 Institution CET1 overall capital requirements 13.4% CRD 128, 129, 130, 131,
133
65 of which: capital conservation buffer requirement 2.5%
66 of which: countercyclical buffer requirement 0.9%
67 of which: systemic risk buffer requirement 3.0%
of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution
EU-67a (O-SII) buffer requirement 1.0%
EU 67-b of which: additional own funds requirements to address the risks other than the risk of excessive
leverage
1.5%
68 Common Equity Tier 1 available to meet buffers (as a percentage of risk exposure amount) 11.2% CRD 128
National minima (if different from Basel III)
69 Not applicable
70 Not applicable
71 Not applicable
Amounts below the thresholds for deduction (before risk weighting)
Direct and indirect holdings of own funds and eligible liabilities of financial sector entities where the 36 (1) (h), 45, 46, 56 (c),
72 institution does not have a significant investment in those entities (amount below 10% threshold and 1 102 59, 60, 66 (c), 69, 70
net of eligible short positions)
Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where 36 (1) (i), 45, 48
73 the institution has a significant investment in those entities (amount below 17.65% thresholds and net
of eligible short positions)
10 350
74 Not applicable
Deferred tax assets arising from temporary differences (amount below 17,65% threshold, net of related 36 (1) (c), 38, 48
75 tax liability where the conditions in Article 38 (3) CRR are met) 25
Applicable caps on the inclusion of provisions in Tier 2
76 Credit risk adjustments included in T2 in respect of exposures subject to standardised approach (prior 62
to the application of the cap)
77 Cap on inclusion of credit risk adjustments in T2 under standardised approach 62
78 Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based
approach (prior to the application of the cap)
1 326 62
79 Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach 3 466 62
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2014 and 1 Jan 2022)
80 Current cap on CET1 instruments subject to phase out arrangements 484 (3), 486 (2) & (5)
81 Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities) 484 (3), 486 (2) & (5)
82 Current cap on AT1 instruments subject to phase out arrangements 484 (4), 486 (3) & (5)
83 Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities) 484 (4), 486 (3) & (5)
84 Current cap on T2 instruments subject to phase out arrangements 484 (5), 486 (4) & (5)
85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) 484 (5), 486 (4) & (5)

During Q4 2022, Swedbank's CET1 capital increased by SEK 4.5bn, to SEK 144.1bn as compared to Q3 2022. The change was mainly affected by quarterly profits and anticipated dividend. Own funds in Swedbank are calculated in accordance with CRR.

Table 2.12: EU CC2 - Reconciliation of regulatory own funds to balance sheet in the audited financial statements, 31 December 2022

Balance sheet as in published
financial statements
Under regulatory scope of
consolidation
Reference
SEKm As at period end As at period end
Assets - Breakdown by asset classes according to the balance sheet in the published financial statements
1 Cash and balances with central banks 365 992 365 992
2 Treasury bills and other bills eligible for refinancing 151 483 151 112
with central banks, etc.
Loans to credit institutions
56 589 39 856
3
4
Loans to the public 1 842 811 1 859 040
Value change of interest hedged item in portfolio -20 369 -20 369
5 hedge
6 Bonds and other interest-bearing securities 61 298 61 097
7 Financial assets for which the customers bear the
investment risk
290 678 0
8 Shares and participating interests 8 184 5 788
9 Investments in associates and joint ventures 7 830 4 933
10 Investments subsidiaries 0 5 964
11 Derivatives 50 504 50 504
12 Intangible assets 19 886 19 274
of which: goodwill 13 774 13 863 8
of which: other intangible assets 6 112 4 970 8
13 Tangible assets 5 449 5 512
14 Current tax assets 1 449 1 437
15 Deferred tax assets 159 131
16 Pension assets
Other assets
2 431
8 474
2 431
8 920
151
17
18
Prepaid expenses and accrued income 2 028 2 152
Total assets 2 854 876 2 563 774
Liabilities – Breakdown by liability classes according to the balance sheet in the published financial statements
1 Amounts owed to credit institutions 72 826 71 592
2 Deposits and borrowings from the public 1 305 948 1 310 276
Financial liabilities for which the customers bear the 291 993 0
3 investment risk
4 Debt securities in issue 784 206 784 206
5 Short positions, securities 27 134 27 134
6 Derivatives
Current tax liabilities
68 679
1 811
68 679
1 720
7
8
Deferred tax liabilities 3 599 3 500
of which: deferred tax liabilities associated to other 965 965 8
intangible assets
9 Pension provisions 168 191
10 Insurance provisions 2 041 0
11 Other liabilities and provisions 26 945 26 847
12 Accrued expenses and prepaid income 4 664 4 767
13 Senior non-preferred liabilities
Subordinated liabilities
57 439
31 331
57 439
31 331
14 of which: Capital instruments and the related share 9 263 9 263 30
premium accounts AT1
of which: Capital instruments and the related share 21 734 21 734 46
premium accounts AT2
Total liabilities 2 678 784 2 387 682
Shareholders' Equity
Equity attributable to shareholders of the parent
176 064 176 064
1 company
of which: capital instruments and the related share - 38 110 38 110 1
premium accounts
of which retained earnings 77 886 78 783 2
of which: accumulated other comprehensive
income (and other reserves)
39 263 38 365 3
of which: profit or loss 21 877 21 877 5a
of which: less anticipated dividends for the year 10 967 10 967 5a
of which: fair value reserves related to gains or -13 -13 11
losses on cash flow hedges
of which: direct holdings by an institution of own
CET1 instruments (negative amount)
-1 073 -1 073 16
2 Non-controlling interests 28 28
Total shareholders' equity 176 092 176 092

1Adjusted with deferred tax liability

Table 2.13: EU CCA - Main features of regulatory own funds instruments and eligible liabilities instruments, 31 December 2022

1 Issuer Swedbank AB (publ) Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for
private placement)
SE0000242455 XS2377291963
2a Public or private placement Public Public
3 Governing law(s) of the instrument Swedish English/Swedish
3a Contractual recognition of write down and conversion Yes Yes
powers of resolution authorities
Regulatory treatment
4 Current treatment taking into account, where
applicable, transitional CRR rules
Common Equity Tier 1 Additional Tier 1
5 Post-transitional CRR rules Common Equity Tier 1 Additional Tier 1
6 Eligible at solo/(sub-)consolidated/ solo& (sub-)
consolidated
Solo & consolidated Solo & Consolidated
7 Instrument type (types to be specified by each
jurisdiction)
Share capital as published in Regulation
(EU) No 575/2013 article 28
Additional Tier 1 as published in Regulation
(EU) No 575/2013 art 52
8 Amount recognised in regulatory capital or eligible
liabilities (Currency in million, as of most recent reporting
date)
SEK 24 904m SEK 4 376m
9 Nominal amount of instrument SEK 24 904m USD 500m
EU
9a
Issue price N/A 100 per cent
EU
9b
Redemption price N/A 100 per cent of Nominal amount
10 Accounting classification Shareholders' equity Liability - amortised cost
11 Original date of issuance N/A 25.Aug.21
12 Perpetual or dated Perpetual Perpetual
13 Original maturity date No maturity No maturity
14 Issuer call subject to prior supervisory approval No Yes
15 Optional call date, contingent call dates and
redemption amount
N/A 17-SEP-29
100 per cent of Nominal amount
In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable N/A Any Reset Date after first call date
Coupons / dividends
17 Fixed or floating dividend/coupon N/A Fixed
18 Coupon rate and any related index N/A Fixed 4.0 per cent per annum to call date
(equivalent to USD Swap Rate +2.864 per cent
per annum), thereafter reset Fixed rate
equivalent to USD Swap Rate +2.864 per cent
per annum
19 Existence of a dividend stopper N/A No
EU
20a
Fully discretionary, partially discretionary or
mandatory (in terms of timing)
Fully discretionary Fully discretionary
EU
20b
Fully discretionary, partially discretionary or
mandatory (in terms of amount)
Fully discretionary Fully discretionary
21 Existence of step up or other incentive to N/A No
22 redeem
Noncumulative or cumulative
N/A Non cumulative
23 Convertible or non-convertible N/A Convertible
24 If convertible, conversion trigger(s) N/A 8% CET1 ratio on consolidated level, 5.125%
25 If convertible, fully or partially N/A CET1 ratio on solo level
Fully
26 If convertible, conversion rate N/A The greater of the current market price of an
Ordinary Share, the Quota value of an Ordinary
Share and the Floor Price, all as of the
Conversion Date. Floor price means USD 12.92
(subject to limited anti-dilution adjustments)
27 If convertible, mandatory, or optional conversion N/A Mandatory
28 If convertible, specify instrument type
convertible into
N/A Ordinary Share
29 If convertible, specify issuer of instrument it
converts into
N/A Swedbank AB (publ)
30 Write-down features N/A No
31 If write-down, write-down trigger(s) N/A N/A
32 If write-down, full or partial N/A N/A
33 If write-down, permanent or temporary N/A N/A
34 If temporary write-down, description of write-
up mechanism
N/A N/A
34a Type of subordination (only for eligible liabilities) N/A N/A
EU
34b
Ranking of the instrument in normal insolvency
proceedings
1 3
35 Position in subordination hierarchy in liquidation (specify
instrument type immediately senior to instrument)
Additional Tier 1 Tier 2
36 Non-compliant transitioned features No No
37 If yes, specify non-compliant features N/A N/A
37a Link to the full term and conditions of the instrument N/A Link
(signposting)
1 Issuer Swedbank AB (publ) Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for
private placement)
XS2046625765 XS1796813589
2a Public or private placement Public Public
3 Governing law(s) of the instrument English/Swedish English/Swedish
3a Contractual recognition of write down and conversion Yes Yes
powers of resolution authorities
Regulatory treatment
4 Current treatment taking into account, where
applicable, transitional CRR rules
Additional Tier 1 Tier 2
5 Post-transitional CRR rules Additional Tier 1 Tier 2
6 Eligible at solo/(sub-)consolidated/ solo& (sub-)
consolidated
Solo & consolidated Solo & Consolidated
7 Instrument type (types to be specified by each
jurisdiction)
Additional Tier 1 as published in
Regulation (EU) No 575/2013 art 52
Tier 2 as published in Regulation (EU) No
575/2013 article 63
8 Amount recognised in regulatory capital or eligible
liabilities (Currency in million, as of most recent reporting
date)
SEK 4 887m SEK 386m
9 Nominal amount of instrument USD 500m JPY 5 000m
EU-9a Issue price 100 per cent 100 per cent
EU
9b
Redemption price 100 per cent of Nominal amount 100 per cent of Nominal amount
10 Accounting classification Liability - amortised cost Liability - amortised cost
11 Original date of issuance 29.Aug.19 28.Mar.18
12 Perpetual or dated Perpetual Dated
13 Original maturity date No maturity 28.Mar.33
14 Issuer call subject to prior supervisory approval Yes Yes
15 Optional call date, contingent call dates and
redemption amount
17-SEP-24
100 per cent of Nominal amount
In addition, Tax/Regulatory call
28-MAR-28 100 per cent of Nominal amount
In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable Any Reset Date after first call date N/A
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed Fixed
18 Coupon rate and any related index Fixed 5.625 per cent per annum to call
date (equiv. to USD Swap Rate +4.134
per cent per annum), thereafter reset
Fixed rate equiv. to USD Swap Rate
+4.134 per cent per annum
Fixed 0.9 per cent per annum payable in arrear
on each Interest Payment Date, thereafter
reset Fixed rate equivalent to JPY 6M Swap
Rate +0.6425 per cent per annum
19 Existence of a dividend stopper No No
EU
20a
Fully discretionary, partially discretionary or
mandatory (in terms of timing)
Fully discretionary Mandatory
EU
20b
Fully discretionary, partially discretionary or
mandatory (in terms of amount)
Fully discretionary Mandatory
21 Existence of step up or other incentive to
redeem
No No
22 Noncumulative or cumulative Non cumulative Cumulative
23 Convertible or non-convertible Convertible Non-convertible
24 If convertible, conversion trigger(s) 8% CET1 ratio on consolidated level,
5.125% CET1 ratio on solo level
N/A
25 If convertible, fully or partially Fully N/A
26 If convertible, conversion rate The greater of the current market price
of an Ordinary Share, the Quota value of
an Ordinary Share and the Floor Price,
all as of the Conversion Date. Floor
price means USD 8.75 (subject to
limited anti-dilution adjustments)
N/A
27 If convertible, mandatory or optional conversion Mandatory N/A
28 If convertible, specify instrument type
convertible into
Ordinary Share N/A
29 If convertible, specify issuer of instrument it
converts into
Swedbank AB (publ) N/A
30 Write-down features No No
31 If write-down, write-down trigger(s) N/A N/A
32 If write-down, full or partial N/A N/A
33 If write-down, permanent or temporary N/A N/A
34 If temporary write-down, description of write-
up mechanism
N/A N/A
34a Type of subordination (only for eligible liabilities) N/A N/A
EU
34b
Ranking of the instrument in normal insolvency
proceedings
3 4
35 Position in subordination hierarchy in liquidation (specify
instrument type immediately senior to instrument)
Tier 2 Senior debt
36 Non-compliant transitioned features No No
37 If yes, specify non-compliant features N/A N/A
37a Link to the full term and conditions of the instrument
(signposting)
Link Link
1 Issuer Swedbank AB (publ) Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or
Bloomberg identifier for private placement)
XS1807179277 XS1816641937
2a Public or private placement Public Public
3 Governing law(s) of the instrument English/Swedish English/Swedish
3a Contractual recognition of write down and Yes Yes
conversion powers of resolution authorities
Regulatory treatment
Current treatment taking into account,
4 Where applicable, transitional CRR rules Tier 2 Tier 2
5 Post-transitional CRR rules Tier 2 Tier 2
6 Eligible at solo/(sub-
)consolidated/solo&(sub-)consolidated
Solo & consolidated Solo & Consolidated
7 Instrument type (types to be specified by
each jurisdiction)
Tier 2 as published in Regulation (EU) No
575/2013 article 63
Tier 2 as published in Regulation (EU) No 575/2013
article 63
8 Amount recognised in regulatory capital or
eligible liabilities (Currency in million, as of
most recent reporting date)
SEK 631m SEK 1 190m
9 Nominal amount of instrument JPY 8 000m SEK 1 200m
EU-9a Issue price 100 per cent 100 per cent
EU
9b
Redemption price 100 per cent of Nominal amount 100 per cent of Nominal amount
10 Accounting classification Liability - amortised cost Liability - amortised cost
11 Original date of issuance 12.Apr.18 08.May.18
12 Perpetual or dated Dated Dated
13 Original maturity date 12.Apr.28 08.May.28
14 Issuer call subject to prior supervisory
approval
Yes Yes
15 Optional call date, contingent call dates 12-APR-23
100 per cent of Nominal amount
08-MAY-23
100 per cent of Nominal amount
and redemption amount In addition, Tax/Regulatory call In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable N/A N/A
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed Fixed
18 Coupon rate and any related index Fixed 0.75 per cent per annum payable in arrear
on each Interest Payment Date, thereafter reset
Fixed rate equivalent to JPY 6M Swap Rate
+0.64625 per cent per annum
Fixed 1.55875 per cent per annum payable in arrear
on each Interest Payment Date, thereafter reset
Floating rate 3-month STIBOR +1.03 per cent per
annum
19 Existence of a dividend stopper No No
EU
20a
Fully discretionary, partially discretionary
or mandatory (in terms of timing)
Mandatory Mandatory
EU
20b
Fully discretionary, partially discretionary
or mandatory (in terms of amount)
Mandatory Mandatory
21 Existence of step up or other incentive to
redeem
No No
22 Noncumulative or cumulative Cumulative Cumulative
23 Convertible or non-convertible Non-convertible Non-convertible
24 If convertible, conversion trigger(s) N/A N/A
25 If convertible, fully or partially N/A N/A
26 If convertible, conversion rate N/A N/A
27 If convertible, mandatory or optional
conversion
N/A N/A
28 If convertible, specify instrument type N/A N/A
convertible into
29 If convertible, specify issuer of instrument
it converts into
N/A N/A
30 Write-down features No No
31 If write-down, write-down trigger(s) N/A N/A
32 If write-down, full or partial N/A N/A
33 If write-down, permanent or temporary N/A N/A
34 If temporary write-down, description of
write-up mechanism
N/A N/A
34a Type of subordination (only for eligible
liabilities)
N/A N/A
EU
34b
Ranking of the instrument in normal
insolvency proceedings
4 4
35 Position in subordination hierarchy in
liquidation (specify instrument type
immediately senior to instrument)
Senior debt Senior debt
36 Non-compliant transitioned features No No
37 If yes, specify non-compliant features
Link to the full term and conditions of the
N/A N/A
1 Issuer Swedbank AB (publ) Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or
Bloomberg identifier for private placement)
XS1848755358 XS1880928459
2a Public or private placement Public Public
3 Governing law(s) of the instrument English/Swedish English/Swedish
3a Contractual recognition of write down and Yes Yes
conversion powers of resolution authorities
Regulatory treatment
4 Current treatment taking into account,
where applicable, transitional CRR rules
Tier 2 Tier 2
5 Post-transitional CRR rules Tier 2 Tier 2
6 Eligible at solo/(sub-)consolidated/
solo&(sub-)consolidated
Solo & consolidated Solo & Consolidated
7 Instrument type (types to be specified by
each jurisdiction)
Tier 2 as published in Regulation (EU) No
575/2013 article 63
Tier 2 as published in Regulation (EU) No 575/2013
article 63
8 Amount recognised in regulatory capital or
eligible liabilities (Currency in million, as of
most recent reporting date)
SEK 867m SEK 5 437m
9 Nominal amount of instrument JPY 11 000m EUR 500m
EU-9a Issue price 100 per cent 99.523 per cent
EU
9b
Redemption price 100 per cent of Nominal amount 100 per cent of Nominal amount
10 Accounting classification Liability - amortised cost Liability - amortised cost
11 Original date of issuance 29.Jun.18 18.Sep.18
12 Perpetual or dated Dated Dated
13 Original maturity date 29.Jun.28 18.Sep.28
14 Issuer call subject to prior supervisory
approval
Yes Yes
Optional call date, contingent call dates 29-JUN-23 18-SEP-23
15 and redemption amount 100 per cent of Nominal amount
In addition, Tax/Regulatory call
100 per cent of Nominal amount
In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable N/A N/A
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed Fixed
18 Coupon rate and any related index Fixed 0.95 per cent per annum payable in arrear
on each Interest Payment Date, thereafter reset
Fixed rate equivalent to JPY 6M Swap Rate
+0.85125 per cent per annum
Fixed 1 per cent per annum to call date (equivalent
to Euro Swap Rate +0.82 per cent per annum),
thereafter reset Fixed rate equivalent to Euro Swap
Rate +1.28 per cent per annum
19
EU
Existence of a dividend stopper
Fully discretionary, partially discretionary
No
Mandatory
No
Mandatory
20a
EU
or mandatory (in terms of timing)
Fully discretionary, partially discretionary
Mandatory Mandatory
20b
21
or mandatory (in terms of amount)
Existence of step up or other incentive to
No No
22 redeem
Noncumulative or cumulative
Cumulative Cumulative
23 Convertible or non-convertible Non-convertible Non-convertible
24 If convertible, conversion trigger(s) N/A N/A
25 If convertible, fully or partially N/A N/A
26 If convertible, conversion rate N/A N/A
27 If convertible, mandatory or optional
conversion
N/A N/A
28 If convertible, specify instrument type
convertible into
N/A N/A
29 If convertible, specify issuer of instrument
it converts into
N/A N/A
30 Write-down features No No
31 If write-down, write-down trigger(s) N/A N/A
32 If write-down, full or partial N/A N/A
33 If write-down, permanent or temporary N/A N/A
34 If temporary write-down, description of
write-up mechanism
N/A N/A
34a Type of subordination (only for eligible
liabilities)
N/A N/A
EU
34b
Ranking of the instrument in normal
insolvency proceedings
4 4
35 Position in subordination hierarchy in
liquidation (specify instrument type
immediately senior to instrument)
Senior debt Senior debt
36 Non-compliant transitioned features No No
37 If yes, specify non-compliant features
Link to the full term and conditions of the
N/A N/A
1 Issuer Swedbank AB (publ) Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or
Bloomberg identifier for private placement)
XS12491158866 XS2522879654
2a Public or private placement Public Public
3 Governing law(s) of the instrument English/Swedish English/Swedish
3a Contractual recognition of write down and
conversion powers of resolution authorities
Yes Yes
Regulatory treatment
4 Current treatment taking into account,
where applicable, transitional CRR rules
Tier 2 Tier 2
5 Post-transitional CRR rules Tier 2 Tier 2
6 Eligible at solo/(sub-)consolidated/
solo&(sub-)consolidated
Solo & consolidated Solo & Consolidated
7 Instrument type (types to be specified by
each jurisdiction)
Tier 2 as published in Regulation (EU) No
575/2013 article 63
Tier 2 as published in Regulation (EU) No 575/2013
article 63
8 Amount recognised in regulatory capital or
eligible liabilities (Currency in million, as of
most recent reporting date)
SEK 542m SEK 7 696m
9 Nominal amount of instrument JPY 7 000m EUR 750m
EU-9a Issue price 100 per cent 100 per cent
EU
9b
Redemption price 100 per cent of Nominal amount 100 per cent of Nominal amount
10 Accounting classification Liability - amortised cost Liability - amortised cost
11 Original date of issuance 16.Jun22 23.Aug.22
12 Perpetual or dated Dated Dated
13 Original maturity date 16.Jun.32 23.Aug.32
14 Issuer call subject to prior supervisory
approval
Yes Yes
15 Optional call date, contingent call dates
and redemption amount
16-JUN-27 100 per cent of Nominal amount
In addition, Tax/Regulatory call
23-AUG-27 100 per cent of Nominal amount
In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable N/A N/A
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed Fixed
18 Coupon rate and any related index Fixed 1.45 per cent per annum payable in arrear
on each Interest Payment Date, thereafter reset
Fixed rate equivalent to JPY 6M Swap Rate
+1.46 per cent per annum
Fixed 3.625 per cent per annum to call date
(equivalent to Euro Swap Rate +1.545 per cent per
annum), thereafter reset Fixed rate equivalent to
Euro Swap Rate +2.150 per cent per annum
19 Existence of a dividend stopper No No
EU Fully discretionary, partially discretionary Mandatory Mandatory
20a
EU
or mandatory (in terms of timing)
Fully discretionary, partially discretionary
Mandatory Mandatory
20b or mandatory (in terms of amount)
Existence of step up or other incentive to
21
22
redeem
Noncumulative or cumulative
No
Cumulative
No
Cumulative
23 Convertible or non-convertible Non-convertible Non-convertible
24 If convertible, conversion trigger(s) N/A N/A
25 If convertible, fully or partially N/A N/A
26 If convertible, conversion rate N/A N/A
27 If convertible, mandatory or optional
conversion
N/A N/A
28 If convertible, specify instrument type
convertible into
N/A N/A
29 If convertible, specify issuer of instrument
it converts into
N/A N/A
30 Write-down features No No
31 If write-down, write-down trigger(s) N/A N/A
32 If write-down, full or partial N/A N/A
33 If write-down, permanent or temporary N/A N/A
34 If temporary write-down, description of
write-up mechanism
N/A N/A
34a Type of subordination (only for eligible
liabilities)
N/A N/A
EU
34b
Ranking of the instrument in normal
insolvency proceedings
4 4
35 Position in subordination hierarchy in
liquidation (specify instrument type
immediately senior to instrument)
Senior debt Senior debt
36 Non-compliant transitioned features No No
37 If yes, specify non-compliant features N/A N/A
37a Link to the full term and conditions of the
instrument (signposting)
Link Link
1 Issuer Swedbank AB (publ)
2 Unique identifier (eg CUSIP, ISIN or Bloomberg identifier for private
placement)
XS2555706337
2a Public or private placement Public
3 Governing law(s) of the instrument English/Swedish
3a Contractual recognition of write down and conversion powers of Yes
Regulatory treatment resolution authorities
Current treatment taking into account,
4 where applicable, transitional CRR rules Tier 2
5 Post-transitional CRR rules Tier 2
Eligible at solo/(sub-)consolidated/
6 solo&(sub-)consolidated Solo & consolidated
7 Instrument type (types to be specified by
each jurisdiction)
Tier 2 as published in Regulation (EU) No 575/2013 article 63
8 Amount recognised in regulatory capital or eligible liabilities SEK 4 986m
(Currency in million, as of most recent reporting date)
9 Nominal amount of instrument GBP 400m
EU-9a Issue price 100 per cent
EU-9b Redemption price 100 per cent of Nominal amount
10 Accounting classification Liability - amortised cost
11 Original date of issuance 15.Nov.22
12 Perpetual or dated Dated
13 Original maturity date 15.Nov.32
14 Issuer call subject to prior supervisory approval Yes
Optional call date, contingent call dates 15-NOV.27 100 per cent of Nominal amount
15 and redemption amount In addition, Tax/Regulatory call
16 Subsequent call dates, if applicable N/A
Coupons / dividends
17 Fixed or floating dividend/coupon Fixed
18 Coupon rate and any related index Fixed 7.272 per cent per annum payable semi-annually in arrear on each
Interest Payment Date, thereafter reset Fixed rate equivalent to UK Gilt
Rate +3.8 per cent per annum
19 Existence of a dividend stopper No
Fully discretionary, partially discretionary
EU-20a or mandatory (in terms of timing) Mandatory
EU-20b Fully discretionary, partially discretionary
or mandatory (in terms of amount)
Mandatory
21 Existence of step up or other incentive to
redeem
No
22 Noncumulative or cumulative Cumulative
23 Convertible or non-convertible Non-convertible
24 If convertible, conversion trigger(s) N/A
25 If convertible, fully or partially N/A
26 If convertible, conversion rate N/A
27 If convertible, mandatory or optional
conversion
N/A
28 If convertible, specify instrument type
convertible into
N/A
29 If convertible, specify issuer of instrument
it converts into
N/A
30 Write-down features No
31 If write-down, write-down trigger(s) N/A
32 If write-down, full or partial N/A
33 If write-down, permanent or temporary
If temporary write-down, description of
N/A
34 write-up mechanism N/A
34a Type of subordination (only for eligible liabilities) N/A
EU-34b Ranking of the instrument in normal insolvency proceedings 4
35 Position in subordination hierarchy in liquidation (specify instrument
type immediately senior to instrument)
Senior debt
36 Non-compliant transitioned features No
37 If yes, specify non-compliant features N/A
37a Link to the full term and conditions of the instrument (signposting) Link
General credit exposures Relevant credit exposures –
Market risk
Own fund requirements
Breakdown
by country
SEKm
Exposure
value under
the
standardised
approach
Exposure
value under
the IRB
approach
Sum of long
and short
positions of
trading book
exposures
for SA
Value of
trading book
exposures
for internal
models
Securitisation
exposures
Exposure value
for non-trading
book
Total
exposure
value
Relevant
credit risk
exposures -
Credit risk
Relevant
credit
exposures –
Market risk
Relevant credit
exposures –
Securitisation
positions in the
non-trading
book
Total Risk-weighted
exposure
amounts
Own fund
requirements
weights
(%)
Countercyclical
buffer rate
(%)
Sweden 43 741 1 567 037 34 269 1 645 047 34 631 250 34 880 436 000 71.1% 1.0%
Estonia 6 752 107 262 1 114 015 4 005 0 4 005 50 063 8.2% 1.0%
Latvia 1 414 48 068 49 482 2 356 2 356 29 450 4.8%
Lithuania 4 018 90 841 279 451 95 589 3 306 0 5 3 311 41 388 6.8%
Norway 9 394 54 453 2 454 66 301 1 788 17 1 805 22 563 3.7% 2.0%
Finland 401 34 853 442 35 696 960 8 968 12 100 2.0%
Denmark 4 651 6 464 163 11 278 340 1 341 4 263 0.7% 2.0%
USA 425 5 252 5 677 229 229 2 863 0.5%
Great Britain 122 2 570 0 2 692 78 0 78 975 0.2% 1.0%
Luxemburg 774 9 587 10 361 258 258 3 225 0.5% 0.5%
Other
countries
2 131 17 695 73 19 899 800 0 801 10 013 1.6%
Total 73 823 1 944 082 37 681 451 2 056 037 48 751 276 5 49 032 612 900 100.00%

Table 2.14: EU CCyB1 - Geographical distribution of credit exposures relevant for the calculation of the countercyclical buffer, 31 December 2022

Institution specific CCyB rate increased to 0.8849% during the Q4 2022, mostly due to entered into force CCyB requirement in Estonia from 0% to 1%.

Table 2.15: EU CCyB2 - Amount of institution-specific countercyclical capital buffer, 31 December 2022

SEKm
Total risk exposure amount 809 438
Institution specific countercyclical capital buffer rate 0.88%
Institution specific countercyclical capital buffer requirement 7 163

Institution specific CCyB rate increased to 0.8849% during the Q4 2022, mostly due to entered into force CCyB requirement in Estonia from 0% to 1%.

Table 2.16: EU LR1 - LRSum: Summary reconciliation of accounting assets and leverage ratio exposures, 31 December 2022

SEKm Applicable amount
Total assets as per published financial statements 2 854 876
Adjustment for entities which are consolidated for accounting purposes but are outside the scope of prudential
consolidation
-291 102
(Adjustment for securitised exposures that meet the operational requirements for the recognition of risk transference)
(Adjustment for temporary exemption of exposures to central bank (if applicable))
(Adjustment for fiduciary assets recognised on the balance sheet pursuant to the applicable accounting framework but
excluded from the total exposure measure in accordance with point (i) of point (i) of Article 429a (1) CRR)
Adjustment for regular-way purchases and sales of financial assets subject to trade date accounting
Adjustment for eligible cash pooling transactions
Adjustments for derivative financial instruments -3 317
Adjustment for securities financing transactions (SFTs) 88 014
Adjustment for off-balance sheet items (ie conversion to credit equivalent amounts of off-balance sheet exposures) 157 436
(Adjustment for prudent valuation adjustments and specific and general provisions which have reduced Tier 1 capital)
(Adjustment for exposures excluded from the total exposure measure in accordance with point (c ) of Article 429a (1) CRR)
(Adjustment for exposures excluded from the total exposure measure in accordance with point (j) of Article 429a (1) CRR)
Other adjustments -70 888
Total exposure measure 2 735 019

Leverage ratio exposure measure increased by SEK 108.4bn as compared to Q2 2022, the main driver was other assets which increased by SEK 125.9bn mainly due to increased cash and balances with central banks and loans to the public.

Table 2.17: EU LR2 - LRCom: Leverage ratio common disclosure

CRR leverage ratio exposures
31 Dec 2022 30 June 2022
On-balance sheet exposures (excluding derivatives and SFTs)
1 On-balance sheet items (excluding derivatives, SFTs, but including collateral) 2 476 879 2 501 098
2 Gross-up for derivatives collateral provided where deducted from the balance sheet assets pursuant to the
applicable accounting framework
3 (Deductions of receivables assets for cash variation margin provided in derivatives transactions) -42 464 -30 452
4 (Adjustment for securities received under securities financing transactions that are recognised as an asset)
5 (General credit risk adjustments to on-balance sheet items)
6 (Asset amounts deducted in determining Tier 1 capital) -21 762 -21 738
7 Total on-balance sheet exposures (excluding derivatives and SFTs) 2 412 653 2 448 908
Derivative exposures
8 Replacement cost associated with SA-CCR derivatives transactions (ie net of eligible cash variation margin) 11 120 13 512
EU-8a Derogation for derivatives: replacement costs contribution under the simplified standardised approach
9 Add-on amounts for potential future exposure associated with SA-CCR derivatives transactions 36 774 35 748
EU-9a Derogation for derivatives: Potential future exposure contribution under the simplified standardised approach
EU-9b Exposure determined under Original Exposure Method
10 (Exempted CCP leg of client-cleared trade exposures) (SA-CCR) -707 -812
EU-10a (Exempted CCP leg of client-cleared trade exposures) (simplified standardised approach)
EU-10b (Exempted CCP leg of client-cleared trade exposures) (Original exposure method)
11 Adjusted effective notional amount of written credit derivatives
12 (Adjusted effective notional offsets and add-on deductions for written credit derivatives)
13 Total derivatives exposures 47 187 48 448
Securities financing transaction (SFT) exposures
14 Gross SFT assets (with no recognition of netting), after adjustment for sales accounting transactions 114 627 132 667
15 (Netted amounts of cash payables and cash receivables of gross SFT assets)
16 Counterparty credit risk exposure for SFT assets 3 988 3 987
EU-16a Derogation for SFTs: Counterparty credit risk exposure in accordance with Articles 429e (5) and 222 CRR
17 Agent transaction exposures
EU-17a (Exempted CCP leg of client-cleared SFT exposure)
18 Total securities financing transaction exposures 118 615 136 654
Other off-balance sheet exposures
19 Off-balance sheet exposures at gross notional amount 387 803 416 729
20 (Adjustments for conversion to credit equivalent amounts) -230 367 -253 610
21 (General provisions deducted in determining Tier 1 capital and specific provisions associated with off
balance sheet exposures)
22 Off-balance sheet exposures 157 436 163 119
Excluded exposures
EU-22a (Exposures excluded from the total exposure measure in accordance with point (c) of Article 429a (1) CRR)
EU-22b (Exposures exempted in accordance with point (j) of Article 429a (1) CRR (on and off balance sheet))
EU-22c (Excluded exposures of public development banks (or units) - Public sector investments)
EU-22d (Excluded exposures of public development banks (or units) - Promotional loans)
EU-22e Excluded passing-through promotional loan exposures by non-public development banks (or units))
EU-22f (Excluded guaranteed parts of exposures arising from export credits) -871 -595
EU-22g (Excluded excess collateral deposited at triparty agents)
EU-22h (Excluded CSD related services of CSD/institutions in accordance with point (o) of Article 429a (1) CRR)
EU-22i (Excluded CSD related services of designated institutions in accordance with point (p) of Article 429a (1) CRR)
EU-22j (Reduction of the exposure value of pre-financing or intermediate loans)
EU-22k (Total exempted exposures) -871 -595
Capital and total exposure measure
23 Tier 1 capital 153 320 145 312
24 Total exposure measure 2 735 019 2 796 534
Leverage ratio
25 Leverage ratio (%) 5.6% 5.2%
EU-25 Leverage ratio (excluding the impact of the exemption of public sector investments and promotional loans)
(%)
5.6% 5.2%
25a Leverage ratio (excluding the impact of any applicable temporary exemption of central bank reserves) (%) 5.6% 5.2%
26 Regulatory minimum leverage ratio requirement (%) 3.0% 3.0%
EU-26a Additional own funds requirements to address the risk of excessive leverage (%)
EU-26b of which: to be made up of CET1 capital
27 Leverage ratio buffer requirement (%)
EU-27a Overall leverage ratio requirement (%) 3.0% 3.0%
Choice on transitional arrangements and relevant exposures
EU-27b Choice on transitional arrangements for the definition of the capital measure
Disclosure of mean values
28 Mean of daily values of gross SFT assets, after adjustment for sale accounting transactions and netted of
amounts of associated cash payables and cash receivable
129 728 129 494
29 Quarter-end value of gross SFT assets, after adjustment for sale accounting transactions and netted of
amounts of associated cash payables and cash receivables
114 627 132 667
30 Total exposures (including the impact of any applicable temporary exemption of central bank reserves)
incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting
transactions and netted of amounts of associated cash payables and cash receivables)
2 750 121 2 791 361
30a Total exposures (excluding the impact of any applicable temporary exemption of central bank reserves)
incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting
transactions and netted of amounts of associated cash payables and cash receivables)
2 750 121 2 791 361
31 Leverage ratio (including the impact of any applicable temporary exemption of central bank reserves)
incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting
transactions and netted of amounts of associated cash payables and cash receivables)
5.6% 5.2%
31a Leverage ratio (excluding the impact of any applicable temporary exemption of central bank reserves)
incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting
transactions and netted of amounts of associated cash payables and cash receivables)
5.6% 5.2%

The leverage ratio has slightly increased to 5.6% during Q4 2022 (5.2% as of Q2 2022) and exceeded the leverage ratio requirement including Pillar 2 guidance of 3.45%, which is due to lower total assets and higher Tier 1 capital.

Table 2.18: EU LR3 - LRSpl: Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures), 31 December 2022

SEKm CRR leverage ratio exposures
Total on-balance sheet exposures (excluding derivatives, SFTs, and exempted exposures), of which: 2 434 414
Trading book exposures 33 514
Banking book exposures, of which: 2 400 900
Covered bonds 15 726
Exposures treated as sovereigns 524 614
Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns 3 536
Institutions 15 430
Secured by mortgages of immovable properties 1 161 309
Retail exposures 97 532
Corporates 527 650
Exposures in default 4 692
Other exposures (eg equity, securitisations, and other non-credit obligation assets) 50 411

Increase in corporates had the highest impact on the increase of on-balance sheet exposures excluding SFTs and derivatives as compared to Q2 2022.

EU LRA - Disclosure of LR qualitative information

Swedbank takes the risk of excessive leverage into account in the forward-looking capital planning process by forecasting the leverage ratio at least on a quarterly basis. Other business steering or asset-and-liability management tools are also considered as means to affect the total exposure measure and may be accessed, should such a need arise. Swedbank assesses if the entire Group, as well as the parent company and its subsidiaries, are adequately capitalised. In case of a deterioration, Swedbank Group can also increase the Tier 1 capital by issuing Additional Tier 1 capital. Likewise, a capital injection to support subsidiaries may be performed. In addition to the injection of equity capital, the total capital in a subsidiary may also be strengthened through subordinated loans within the Group. To the extent that non-restricted equity is available in subsidiaries, funds can be transferred back to the parent company as dividends. Swedbank regularly reviews the

capitalisation of the Group and the individual legal entities. The outcome of such reviews may trigger adjustments deemed necessary to ensure compliance with regulatory requirements and an efficient capital management within the Group. Further, there are no current or foreseen material practical or legal impediments to the prompt transfer of own funds or repayment of liabilities to or from the parent company and its subsidiaries.

The leverage ratio increased by 0.15 percentage points from 5.4% percent to 5.6% percent during 2022. The Tier 1 capital increased by SEK 10.3bn, whereof CET1 capital increased by SEK 14.5bn and AT1 capital decreased by SEK 4.2bn. The leverage ratio exposure amount increased by SEK 108.4bn, whereof the main driver was other assets which increased by SEK 125.9bn mainly due to increased cash and balances with central banks and loans to the public. Other drivers which increased the leverage ratio exposure amount were SFTs by 27.0bn, which was offset by derivatives which decreased it by 35.7bn.

3.Credit risk

Swedbank's credit exposures are concentrated to low-risk segments such as private mortgages, tenant-owner associations, and residential property management. Conservative lending standards and close dialogue with customers are key to the sustained high credit quality. Despite the challenging macroeconomic situation, credit quality remained strong in 2022.

Credit risk

The risk that a counterparty fails to meet its obligations towards Swedbank and the risk that the pledged collateral does not cover the claims.

Credit risk also includes concentration risk, country risk, and counterparty credit risk in trading transactions, including settlement risk.

Highlights 2022

Swedbank's credit quality remained strong in 2022, despite the challenging macro-economic situation. Credit quality indicators, such as past-due loans, remained largely unchanged. High inflation, rising interest rates and a weakening economy, however, have created challenges that are expected to impact credit quality, which is reflected in credit impairments.

The credit impairments in 2022 were SEK 1 479m (170m) and the credit impairment ratio was 0.08% (0.01%). Weaker macro-economic scenarios and negative rating and stage migrations were the main drivers for the credit impairment provisions. Few new individual provisions were made, which together with reversals due to decreased exposures within oil and offshore lead to net reversals of individually assessed exposures.

The post-model expert credit adjustments, to cover potential future credit impairments, amounted to SEK 1 738m at the end of 2022 (1 796m at the end of 2021). During 2022 reviews of sectors and customers were made resulting in decreases mainly in sector shipping and offshore and increases mainly in sectors property management, manufacturing, and retail and wholesale.

The total share of loans in stage 2, gross, increased to 7.4% (5.7%), the private loan share to 5.8% (3.7%) and the corporate loan share to 11.2% (10.3%), which was mainly explained by weaker macro scenarios and negative rating migrations.

The share of loans in stage 3, gross, decreased to 0.31% (0.37%), mainly explained by decreased exposures within oil and offshore. The provision ratio for loans in stage 3 was 37% (38%).

Swedbank's total lending, carrying amount, increased to SEK 1 799bn in 2022 (SEK 1 679bn), with growth in both corporate and private mortgage loans.

Swedbank's growth in private mortgage loans in Sweden was 2.6%, which was lower than previous year, impacted by lower housing market activity and lower prices. Swedbank's mortgage growth in the Baltic countries was 8.2% in local currency. The housing market slowed also in Estonia, Latvia and Lithuania, but prices remained stable due to underlying demand for modern housing.

Private mortgage loans constitute 57% of Swedbank's total loan portfolio, where 89% is in Sweden and 11% in the Baltic countries. The private mortgage portfolio is of high quality with low historical loan losses and low average loan-to-value (LTV) ratios. Lending is based on the borrower's repayment capacity, including the ability to manage a significantly increased interest rate and still be able to afford relevant loan amortisation and other costs of living.

Property management constitutes the second largest loan concentration, 16% of the total loan portfolio. The growth of 12% in 2022 was mainly to existing large clients in Sweden and Norway. The lending is diversified to different segments with 45% relating to mainly offices and 29% to residential properties. The main part, 80%, is in Sweden, 12% is in other Nordic countries, and 8% in the Baltic countries. Swedbank's underwriting criteria is focused on stable cash-flows and the customer's long-term ability to make interest payments and amortisations on the loan. In addition, customers should be financially strong, and collateral should have sound LTV ratios. The average LTV ratio in total property management lending was 53%, of which 55% for residential properties and 52% for other properties.

Disclosure of exposures to credit risk, dilution risk and credit quality

EU CRA - General qualitative information about credit risk

Credit risk appetite

Swedbank's credit risk appetite is aligned with the overall risk strategy and risk appetite, which is described in "EU OVA - Institution risk management approach".

The credit risk appetite states that Swedbank shall maintain a well-diversified credit portfolio with a low risk exposure. The focus is on long-term customer relationships and credit exposures are mainly concentrated to customers in Swedbank's four home markets, including the other Nordic countries where Swedbank has branches. Exposures outside the home markets shall have a direct link to the home market business or be necessary for supporting this business.

The credit risk appetite statement governs the credit portfolio through four principles: (i) Strong asset quality, (ii) Sound loan growth, (iii) Prevent risk drivers, and (iv) Avoid concentration. Risk limits and complementary key risk indicators (KRIs) for credit risk are based on these four principles and are defined on Group level and business area level.

A sustainable repayment ability and an adequate financial position of the customer or counterparty are key factors when granting credits. ESG considerations shall be an integrated part of all credit operations in order to identify and avoid undesired risk, and to assume risk in support of Swedbank's strive for an environmentally, socially, and financially sustainable society.

Processes to manage credit risk

Swedbank's overall risk management processes are described in "EU OVA - Institution risk management approach". Within credit risk, the most important processes are outlined below.

Credit policy – The credit policy establishes and describes the high-level principles and rules within the Group on credit risk management and credit operations.

It provides basis for the Group´s business and credit strategy and serves as a guide to create long-term customer relationship and maintain a low risk exposure in the credit portfolio as well as good risk-adjusted profitability.

Prudent banking is one of the main governing factors. It means sound and reasonable risk management practices in line with Swedbank values and low risk appetite. It also considers responsible lending from a consumer protection perspective as well as from a societal perspective.

The credit portfolio shall be well-diversified with a low risk exposure. Diversification is obtained by geographical and industrial spread, a diversified customer base and by

avoiding undesirable risk concentrations of any kind. Low risk is developed and maintained through relevant credit risk steering principles as well as clear credit strategy and appropriate targets within each business unit that are in line with the strategy and risk appetite of the Group. A continuous and structured monitoring of the credit portfolio is essential to maintain a desired risk level and long-term quality of the business relations.

The credit operations shall strive towards long-term customer relationships and rest on sound business acumen to achieve solid profitability. A customer's sustainable cash flow, solvency and collateral are always key lending variables. Credits should only be granted to customers with a demonstrated repayment ability and a sufficient financial situation.

Duality and segregation of duties are essential in all credit operations within the Group to ensure sound credit operations including well-founded decisions. It shall be reflected in the organisation of the credit risk management with an independent credit function and applied in decisionmaking and otherwise in the credit process.

The credit framework should always be read in conjunction with policies, position statements and other internal guidelines in the ESG area.

Swedbank shall play an active role in contributing to a more sustainable society. In the credit area this could be achieved by the choice of customers that Swedbank finances and by providing and promoting sustainable lending products, such as loans for green investments, as well as by assessing and managing ESG risks and opportunities linked to borrowers. An ESG perspective shall be an integrated part of all credit risk assessments in order to mitigate risk and identify opportunities.

Credit operations processes – The principle of essentiality and risk is important within all parts of the credit operations. The main processes of the credit operations include credit risk assessment, decision on credit risk, and credit monitoring and review, as described below.

Credit risk assessment, including business analysis, is the basis for a credit decision. Relevant environmental, social and governance aspects shall be included in the analysis of the counterparty´s opportunities and risks. The credit assessment covers the counterparty's capacity to repay. It also includes collateral considerations and other risk mitigating actions, as well as terms and conditions for the credit arrangement. Risk-classification of the counterparty is an important part of the credit risk assessment.

Decisions on credit proposals are made according to an established structure of credit decision-making bodies. The primary credit decision is made in a credit decision-making body within the business area responsible for the borrower and its credit risk. Credit proposals implying higher risks

are reassessed and finally decided by an upper credit committee. For smaller standardised credits automated solutions for credit assessment and decision-making may be used.

Credit monitoring and review of individual credit risk exposures is performed continuously to early identify any change in credit risk. In addition to continuous monitoring, corporate customers, financial institutions and sovereigns are also reviewed at least annually. If a counterparty's risk has deteriorated, several corrective measures are considered and implemented, with the objective to avoid impairment, and/or minimise the risk of loss in case of default. A key component in management of exposures with materially increased risk is the watch list process.

Hedging and mitigation of credit risk – There are several ways to mitigate credit risk, including mainly:

  • The credit policy and credit strategy with a clear guidance on the low risk appetite for the bank.
  • The credit risk limit framework including key risk indicators to monitor and protect against unwanted risk-taking.
  • The use of financial and physical collateral valued using Group common valuation methodologies, risk transfer mechanisms such as guarantees and insurance, and covenants in credit documentation.
  • The use of hedging strategies, netting agreements, and clearing through central counterparties.
  • Diversification or increasing the portfolio mix of customers.

The main types of collateral, collateral valuation and netting policies are described in "EU CRC – Qualitative disclosure requirements related to CRM techniques".

Credit risk limits – The purpose of the risk limit framework is to integrate the risk appetite into the Group's daily operations and to facilitate effective and structured monitoring and reporting to keep the Group's risk exposure within the established Group risk appetite.

The risk limit framework consists of limits decided by the CEO and by executive management. The framework also includes KRIs where required from a risk perspective. The limits and KRIs are tools for controlling and monitoring that the risks stay within the appetite.

The credit risk limits are organised in four categories:

  • Strong asset quality These measures monitor the risk development of the portfolios.
  • Sound loan growth –These limits control growth versus capital situation and credit strategy thus preventing unsustainable growth.
  • Prevent risk drivers These measures aim at controlling parts of the portfolio with higher risk,

higher volatility or which have potential increased risk in the future.

• Avoid risk concentration – Limits here aim to safeguard from unwanted concentration of larger exposures and single sectors.

The CRO has an overall responsibility for the risk limit framework, which is reviewed annually to secure that the limits and levels are relevant, up to date, and sufficiently reflects that Swedbank operates within the risk appetite.

Monitoring and reporting of credit risk – The Credit Risk unit within the Group Risk organisation oversees the Group's credit risk development and reports monthly to the CRO, who informs the CEO and the Board. Important parts of the monthly risk reports are credit portfolio trends and findings from stress tests and other analysis. The control and monitor of credit exposures against risk limits and KRIs are also performed monthly and reported to the CRO in a credit risk limit report.

The Credit Risk unit conducts stress tests on selected sectors, typically the largest sectors, and specific segments or exposure types with potentially increased risks. For relevant sectors, stress tests using climate scenarios are made to assess climate risk exposure at the portfolio level. Furthermore, the Credit Risk unit performs annual reviews of all sectors including portfolio risk profiles and industry outlook.

Group Risk annually performs a thorough and comprehensive stress test of the entire Group, the ICAAP (see "EU OVC - Internal Capital Adequacy Assessment Process (ICAAP)"), which includes a credit loss stress of the total credit portfolio.

Credit governance structure and responsibilities

Swedbank's governance structure for risk management including the three lines of defence is described in "EU OVA - Institution risk management approach". In the credit risk area, the governance structure details as follows.

The business units, the first line of defence, are responsible for the operational credit management of their customers and own all credit risks that arise within their area of operation. The head of the unit ensures that all credits are assessed, decided, administrated, and followed-up in accordance with the credit framework, including establishing an integrated internal control of high quality in the credit process. The head of each business unit shall also make sure that the credit transactions are in line with Swedbank's strategies, policies, and instructions. The business unit is furthermore accountable for the profitability connected to the credit decision.

The Group Risk organisation, the second line of defence, is responsible for independent monitoring and control of the credit risk management carried out by the business operations (first line of defence). This includes verification that internal rules and processes defined in the credit risk framework are complied with, and that the first line of

defence has adequate controls in place. Group Risk also has the responsibility to maintain, develop and monitor the risk classification system. Group Risk shall independently report relevant risk information to the CEO and the Board.

The Group Compliance organisation, also within the second line of defence is, in the credit risk area, responsible for screening and control of regulatory compliance.

The Group Internal Audit organisation, the third line of defence, is governed by and reports to the Board. It performs independent periodic reviews of the credit management, and the credit control processes within the first and second line of defence.

EU CRB - Additional disclosure related to the credit quality of assets

Past-due and impaired exposures

Past-due exposures refer to exposures where amounts due for payment have not been paid in accordance with the payment terms of the credit agreements.

Credit-impaired exposures are exposures for which it is unlikely that the payments will be received in accordance with the contractual terms and where there is a risk that Swedbank will not receive full payment. Credit-impaired exposures are moved to stage 3 according to the accounting framework IFRS 9.

Swedbank's IFRS 9 definitions of default and creditimpaired exposures are aligned to its regulatory definition of default.

A credit exposure is regarded to be in default, and creditimpaired, if any of the following criteria are met:

  • The borrower is past-due more than 90 days on any material credit obligation to Swedbank Group.
  • The Group considers that the borrower is unlikely to pay its credit obligations to the Group in full, without recourse by the Group to actions such as realising security.

When assessing whether a borrower is unlikely to pay its obligations, Swedbank assesses both qualitative and quantitative factors, including but not limited to, overdue status, non-payment on other obligations of the same borrower, bankruptcy filing, and breaches of financial covenants.

For sovereign and financial institutions exposure classes, the trigger of default and credit-impaired status is based on manual decisions rather than strictly 90 days past-due.

Methods for determining credit risk adjustments

Credit impairment provisions are measured according to an expected credit loss model in line with the accounting standard IFRS 9. All exposures, performing as well as nonperforming, will carry a credit impairment provision (loss allowance) depending on their stage allocation.

The exposures are allocated to one of three stages:

  • Stage 1 Performing exposures where the credit risk has not increased significantly since initial recognition.
  • Stage 2 Performing exposures where the risk of default has increased significantly since initial recognition, but the asset is still not classified as credit-impaired.
  • Stage 3 Credit-impaired exposures.

Regardless of which stage an exposure is allocated to, provisions will be calculated according to Swedbank's models. The key inputs used in the quantitative models are probability of default (PD), loss given default (LGD), exposure at default (EAD) and expected lifetime. Expected credit losses reflect both historical data and probability weighted forward-looking scenarios. For large exposures in stage 3, the provisioning will be assessed manually by using scenario-based cash flows and then decided by the relevant credit decision-making body.

More details about credit impairment provisions are found in the Annual Report, note G2 (3.4.3) and note G3 (3.1.4).

Forborne exposures

Forborne exposures refer to exposures where the contractual terms have been changed due to the customer's financial difficulties. The purpose of forbearance measures is to enable the borrower to make full payments again and to avoid foreclosure, or when this is not considered possible, to maximise the repayment of outstanding exposures. Changes in contractual terms include various forms of concessions such as amortisation suspensions, reductions in interest rates to below market rate, forgiveness of all or part of the exposure, or issuance of new loans to pay overdue amounts.

Depending on when the forbearance measures are taken and the severity of the financial difficulties of the borrower, the forborne exposure could either be classified as performing or non-performing.

Gross carrying amount/nominal amount Accumulated impairment, accumulated negative changes in fair value due to
credit risk and provisions
Collateral and financial
guarantees received
Performing exposures Non-performing exposures Performing exposures –
accumulated impairment and
provisions
Non-performing exposures –
accumulated impairment,
accumulated negative changes in
fair value due to credit risk and
provisions
Accumula
ted
partial
write-off
On
performing
On non
performin
g
SEKm Of which
stage 1
Of which
stage 2
Of which
stage 2
Of which
stage 3
Of which
stage 1
Of which
stage 2
Of which
stage 2
Of which
stage 3
exposures exposures
Cash balances at central
banks and other demand
deposits
367 876 367 876
Loans and advances 1 871 363 1 730 981 140 072 7 549 7 498 4 400 1 768 2 629 3 150 3 148 1 671 155 3 030
Central banks 90 90 0
General governments 16 404 16 404 0 1 1 1 155
Credit institutions 18 469 18 339 130 7 6 0 11 972
Other financial corporations 38 109 38 025 84 0 0 51 49 1 0 0 11 420 0
Non-financial corporations 624 729 560 804 63 697 3 502 3 502 2 950 1 252 1 698 1 414 1 414 525 603 1 904
Of which SMEs 331 532 288 609 42 705 1 498 1 498 1 137 376 760 412 412 324 315 1 079
Households 1 173 562 1 097 319 76 161 4 047 3 996 1 391 460 930 1 736 1 734 1 121 005 1 126
Debt securities 165 090 132 693 120
Central banks 132 693 132 693
General governments 8 946 120
Credit institutions 5 696
Other financial corporations 15 782
Non-financial corporations 1 973
Off-balance-sheet exposures 387 058 309 628 23 518 138 121 693 394 300 33 33 33 177 45
Central banks
General governments 22 675 22 632 5 0 0 0 8
Credit institutions 9 416 9 254 162 9 3 6 2
Other financial corporations 17 612 16 853 724 21 20 1 667
Non-financial corporations 242 031 215 061 21 311 131 114 633 353 281 31 31 29 811 44
Households 95 324 45 828 1 316 7 7 30 18 12 2 2 2 689 1
Total 2 791 387 2 541 178 163 590 7 687 7 619 5 093 2 162 2 929 3 183 3 181 1 704 452 3 075

Table 3.1: EU CR1 - Performing and non-performing exposures and related provisions, 31 December 2022

Total exposures decreased by SEK 52bn compared to June 2022, mainly explained by decreased off-balance sheet exposures to households and non-financial corporations. Performing loans and advances increased by SEK 21bn, mainly explained by growth in non-financial corporations (SEK 26bn) and private mortgages within households (SEK 12bn). Decreased placements at SNDO explained the decrease of SEK 9bn in general governments. Stage 2 (significantly increased credit risk) loans and advances increased by SEK 45bn, with increases in both households and non-financial corporations, explained by weaker macro-economic scenarios in IFRS 9 model calculations and negative rating migrations. Non-performing loans and advances decreased by SEK 0.4bn, mainly due to write-offs of restructured stage 3 oil- and offshore exposures within non-financial corporations. Accumulated impairments increased by SEK 1.1bn, of which SEK 0.9 in Stage 2. The quality of Swedbank's credit exposures is high with less than 1% of nonperforming exposures.

Table 3.2: EU CR1-A - Maturity of exposures, 31 December 2022

Net exposure value
SEKm On demand <= 1 year > 1 year <= 5 years > 5 years No stated maturity Total
Loans and advances 967 247 212 276 688 1 346 495 1 871 362
Debt securities 0 157 887 7 134 69 165 090
Total 967 405 099 283 822 1 346 564 2 036 452

A major part of loans and advances, 72% (66% in June 2022), has a maturity over five years, mainly explained by private mortgage loans.

Table 3.3: EU CR2 - Changes in the stock of non-performing loans and advances, 31 December 2022

SEKm Gross carrying amount
Initial stock of non-performing loans and advances 8 443
Inflows to non-performing portfolios 3 239
Outflows from non-performing portfolios -4 133
Outflows due to write-offs -1 531
Outflow due to other situations -2 602
Final stock of non-performing loans and advances 7 549

Non-performing loans and advances decreased by SEK 0.9bn compared to December 2021, mainly due to write-offs of exposures in oil- and offshore. Other outflows, including repayments of loans and loans returning to non-default, were offset by inflows.

Table 3.4: EU CR2a - Changes in the stock of non-performing loans and advances and related net accumulated recoveries, 31 December 2022

SEKm Gross carrying amount Related net accumulated recoveries
Initial stock of non-performing loans and advances
Inflows to non-performing portfolios
Outflows from non-performing portfolios
Outflow to performing portfolio
Outflow due to loan repayment, partial or total
Outflow due to collateral liquidations
Outflow due to taking possession of collateral
Outflow due to sale of instruments
Outflow due to risk transfers
Outflows due to write-offs
Outflow due to other situations
Outflow due to reclassification as held for sale
Final stock of non-performing loans and advances

According to CRR, EU CR2a is applicable to institutions with a threshold ratio on non-performing loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Table 3.5: EU CQ1 - Credit quality of forborne exposures, 31 December 2022

Gross carrying amount/nominal amount of exposures
with forbearance measures
Accumulated impairment, accumulated negative
changes in fair value due to credit risk and
provisions
Collateral received and financial guarantees received on
forborne exposures
Non-performing forborne Of which collateral and
financial guarantees
Performing
forborne
Of which
defaulted
Of which
impaired
On performing
forborne exposures
On non-performing
forborne exposures
received on non-performing
exposures with forbearance
measures
SEKm
Cash balances at central banks and
other demand deposits
Loans and advances
6 490 3 642 3 642 3 642 375 1 384 7 682 1 801
Central banks
General governments 0
Credit institutions
Other financial corporations
Non-financial corporations 5 080 2 810 2 810 2 810 341 1 226 6 076 1 345
Households 1 410 832 832 832 34 158 1 606 456
Debt Securities
Loan commitments given 110 7 7 4 1 1 10 5
Total 6 600 3 649 3 649 3 646 376 1 385 7 692 1 806

Total forborne loans remained at a low level. Performing forborne loans and advances increased by SEK 0.4bn compared to June 2022, both in non-financial corporations and households. Non-performing forborne decreased by SEK 0.2bn, mainly non-financial corporations.

Table 3.6: EU CQ2 - Quality of forbearance, 31 December 2022

SEKm Gross carrying amount of forborne exposures
Loans and advances that have been forborne more than twice
Non-performing forborne loans and advances that failed to meet the
non-performing exit criteria

According to CRR, EU CQ2 is applicable to institutions with a threshold ratio on non-performing loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Table 3.7: EU CQ3: Credit quality of performing and non-performing exposures by past due days, 31 December 2022

Gross carrying amount/nominal amount
Performing exposures
Non-performing exposures
SEKm Not past
due or past
due ≤ 30
days
Past due >
30 days ≤
90 days
Unlikely to pay
that are not
past due or are
past due ≤ 90
days
Past due
> 90 days
≤ 180 days
Past due
> 180 days
≤ 1 year
Past due
> 1 year ≤ 2
years
Past due
> 2 years ≤
5 years
Past due
> 5 years ≤
7 years
Past due >
7 years
Of which
defaulted
Cash balances at central banks and 367 876 367 876
other demand deposits
Loans and advances
1 871 363 1 869 915 1 449 7 549 4 407 403 679 913 1 020 37 90 7 549
Central banks 90 90
General governments 16 404 16 404
Credit institutions 18 469 18 469
Other financial corporations 38 109 38 109 0 0 0
Non-financial corporations 624 729 624 657 72 3 502 3 228 53 66 80 46 3 26 3 502
Of which SMEs 331 532 331 461 71 1 498 1 225 52 66 80 46 3 26 1 498
Households 1 173 562 1 172 186 1 377 4 047 1 179 350 613 833 974 34 64 4 047
Debt securities 165 090 165 090
Central banks 132 693 132 693
General governments 8 946 8 946
Credit institutions 5 696 5 696
Other financial corporations 15 782 15 782
Non-financial corporations 1 973 1 973
Off-balance-sheet exposures 387 058 138 138
Central banks
General governments 22 675
Credit institutions 9 416
Other financial corporations 17 612
Non-financial corporations 242 031 131 131
Households 95 324 7 7
Total 2 791 387 2 402 881 1 449 7 687 4 407 403 679 913 1 020 37 90 7 687

Performing exposures with past due days more than 30 but less or equal to 90 increased by SEK 0.3bn compared to December 2021, mainly in household exposures. The total exposures that are past due remained on a low level with less than 1% of total exposures past due more than 30 days. Most of the exposures that are non-performing are less than 90 days past due.

Table 3.8: EU CQ4 - Quality of non-performing exposures by geography, 31 December 2022

Gross carrying/nominal amount Provisions on off
Of which non-performing Of which Accumulated
impairment
balance-sheet
commitments and
Accumulated negative
changes in fair value due
to credit risk on non
SEKm Of which
defaulted
subject to
impairment
financial guarantees
given
performing exposures
On-balance-sheet 2 044 005 7 549 7 548
exposures
-Sweden 1 672 839 3 810 4 208
-Norway 52 709 2 181 1 313
-Denmark 10 546 106 191
-Finland 28 047 3 215
-Estonia 106 475 769 598
-Latvia 47 030 170 263
-Lithuania 89 189 356 478
-USA 9 041 0 3
-Other countries 28 129 154 279
Off-balance-sheet 387 193 137 727
exposures
-Sweden 260 285 37 394
-Norway 27 187 30 133
-Denmark 2 699 15 8
-Finland 28 114 1 48
-Estonia 16 639 29 24
-Latvia 10 275 2 11
-Lithuania 15 027 19 20
-USA 4 679 1
-Other countries 22 288 4 88
Total 2 431 198 7 686 7 548 727

Swedbank's total exposures are concentrated to the four home markets. As of end December 2022, 80% of total exposures were in Sweden, 12% in the Baltic countries, and the rest mainly in other Nordic countries. The total amount of defaulted exposures is below 1%. The somewhat higher share of defaulted exposures in Norway is explained by oiland offshore exposures. Defaulted exposures decreased

compared to December 2021, mainly due to write-offs of oil- and offshore exposures in Norway and Other countries.

According to CRR, the columns "of which non-performing" and "of which subject to impairment" in EU CQ4, are applicable to institutions with a threshold ratio on nonperforming loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Table 3.9: EU CQ5 - Credit quality of loans and advances by industry, 31 December 2022

Gross carrying amount Accumulated negative
Of which non-performing Of which loans and Accumulated
impairment
changes in fair value
due to credit risk on
SEKm Of which
defaulted
advances subject
to impairment
non-performing
exposures
Agriculture, forestry and fishing 14 819 123 106
Mining and quarrying 3 762 1 890 999
Manufacturing 48 152 264 639
Electricity, gas, steam and air 21 727 2 35
conditioning supply
Water supply 2 733 1 15
Construction 17 763 95 198
Wholesale and retail trade 38 852 132 471
Transport and storage 20 920 48 317
Accommodation and food service
activities
5 921 278 211
Information and communication 20 878 4 69
Financial and insurance activities 13 380 21 38
Real estate activities 381 101 475 1 077
Professional, scientific and technical
activities
15 845 20 74
Administrative and support service
activities
9 008 15 27
Public administration and defence,
compulsory social security
6 0 0
Education 1 021 2 6
Human health services and social work
activities 5 433 7 40
Arts, entertainment and recreation 4 999 121 39
Other services 1 912 3 3
Total 628 232 3 501 4 364

Industry distribution in EU CQ5 is according to NACE industry classification and differs from the sector distribution used by Swedbank in annual and interim reports.

Loans and advances to non-financial corporations increased by SEK 26bn compared to June 2022. The largest increase was to corporates with activities in the industries Real estate SEK 10.7bn, Manufacturing SEK 5.8bn and Wholesale and retail trade SEK 5.5bn.

The largest industry concentration is Real estate activities (including tenant-owner associations), 61% of gross carrying amount of loans and advances to non-financial corporations. The large part of defaulted loans in Mining and quarrying is within oil- and offshore exposures, which decreased by SEK 0.5bn compared to June 2022 due to write-offs.

Accumulated impairments increased by SEK 0.6bn, with increases mainly in Real estate activities, Manufacturing and Wholesale and retail and decrease mainly in Mining and quarrying.

According to CRR, the columns "of which non-performing" and "of which loans and advances subject to impairment" in EU CQ5, are applicable to institutions with a threshold ratio on non-performing loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Table 3.10: EU CQ6 - Collateral valuation - loans and advances, 31 December 2022

Non-performing
Unlikely to
pay that are
not past
due or are
past due ≤
90 days
Past due > 90 days
Of which past
due > 90 days
≤ 180 days
Of which: past
due > 180
days ≤ 1 year
Of which:
past due
> 1 years
≤ 2 years
Of which:
past due
> 2 years
≤ 5 years
Of which:
past due
> 5 years
≤ 7 years
Of which:
past due > 7
years
Loans and advances

According to CRR, EU CQ6 is applicable to institutions with a threshold ratio on non-performing loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Table 3.11: EU CQ7 - Collateral obtained by taking possession and execution processes, 31 December 2022

Collateral obtained by taking possession
SEKm Value at initial recognition Accumulated negative changes
Property, plant and equipment (PP&E)
Other than PP&E 57 12
Residential immovable property 14 4
Commercial Immovable property 14 8
Movable property (auto, shipping, etc.) 29
Equity and debt instruments
Other collateral 0
Total 57 12

The amount of collateral obtained by taking possession remained low with no significant changes compared to June 2022.

Table 3.12: EU CQ8
-
Collateral obtained by taking possession and execution processes –
vintage breakdown, 31 December
2022
----------------------------------------------------------------------------------------------- ----------------------------------------
Total collateral obtained by taking possession
Debt balance reduction Foreclosed ≤ 2 years Foreclosed > 2 years ≤ 5 years Foreclosed > 5 years Of which non-current assets held
for-sale
SEKm Gross
carrying
amount
Accumulated
negative
changes
Value at initial
recognition
Accumulated
negative
changes
Value at
initial
recognition
Accumulated
negative
changes
Value at
initial
recognition
Accumulated
negative
changes
Value at initial
recognition
Accumulated
negative
changes
Value at initial
recognition
Accumulated
negative
changes
Collateral obtained by taking
possession classified as PP&E
Collateral obtained by taking
possession other than that
classified as PP&E
Residential immovable
property
Commercial immovable
property
Movable property (auto,
shipping, etc.)
Equity and debt instruments
Other collateral
Total

According to CRR, EU CQ8 is applicable to institutions with a threshold ratio on non-performing loans and advances (NPL ratio) of 5% or above. Swedbank's NPL ratio is below 5%.

Disclosure of the use of credit risk mitigation techniques

EU CRC – Qualitative disclosure requirements related to CRM techniques

Netting policies

Swedbank enters into master netting agreements (MNAs) with counterparties with whom derivatives or securities financing transactions are made. The main types of MNAs are the ISDA master agreement, used for derivatives, the global master repurchase agreement (GMRA), used for repurchase agreements, and the global master securities lending agreement (GMSLA), used for securities financing transactions. All are global standards commonly used for documenting transactions of respective type.

The use of MNAs allows for novation of individual transactions into one single contract instead of treating all transactions individually.

Management and valuation of eligible collateral

Swedbank has internal policies stipulating the eligibility requirements of different types of credit protection that need to be fulfilled in order to achieve credit risk mitigation in the calculation of capital requirements. These requirements are aligned with the regulatory requirements stipulated in CRR. Every type of collateral has specific requirements, however in general all types of credit protection arrangement must have their legal certainty verified by obtaining a legal opinion. This legal opinion should verify that the credit protection agreement is legally effective and enforceable in the relevant jurisdictions and whether the credit protection arrangement meet the specific conditions for each specific type of credit protection.

For collateral types which are eligible as part of Swedbank's permissions to use own estimates of loss given default (LGD) parameter, the effect of those collateral types may be recognised through the use of modelled LGD. For other cases and collateral types where own LGD estimates are not used, the method for recognition used is the prescribed regulatory approach as set out by the CRR.

Collateral is valuable from a risk perspective even if the credit protection is not eligible for capital adequacy purposes. When granting credits, Swedbank applies adequate credit protection, e.g., pledged collateral and guarantees. The collateral, its value and risk mitigating effect are considered through the credit process.

The valuation of collateral is based on a thorough review and analysis of the pledged assets and is an integrated part of the credit risk assessment. The establishment of the collateral value is part of the credit decision. The value of the collateral is reassessed as part of periodic credit reviews and in situations where Swedbank has reason to believe that the value has deteriorated, or the exposure has become non-performing. For financial collateral, such as

debt securities and equities, valuation is normally performed daily and reduced by haircuts when applicable.

The established value of the collateral shall correspond to the most likely sales price at the date of valuation estimated in a qualitative process and characterised by prudence. The risk mitigating effect of the collateral shall be considered. If the risk mitigating effect is limited, the value shall be reduced accordingly.

Real estate valuation shall be based on facts concerning the object, circumstances in the local market and an adequate estimation of all relevant factors which may affect the market value in a situation where the collateral is sold. The estimated value shall correspond to the market value and be based on fair assumptions, a conservative approach, and a reliable outlook. Uncertain conditions that may have an impact on the value must be reported in a sensitivity analysis that illustrates the impact that changes in these conditions may have on the proposed market value. Risks associated with sustainability and environmental issues, such as pollutions or contamination of a property, shall be taken into consideration when setting market value of the property.

For commercial real estate (cash-flow generating properties), the cash-flow shall be analysed to ensure that the property over time generates a positive net operating income that covers the financial costs. Cash-flow calculations shall be based on market rents and complemented with current rental agreements for the contract period.

For private residential real estate, including tenant-owner rights, the market valuation is normally based on sales comparison. This can be made either by an individual analysis and valuation, or by using an automatic valuation support system based on qualitative and quantitative information about the objects and the sales. A market value proposed by a valuation support system shall always be assessed by an appointed valuer with special notice to location, standard and condition.

Main types of collateral

The most common types of pledged collateral used by Swedbank are residential real estate including tenantowner rights, commercial real estate, floating charge, and financial instruments.

Credits without collateral are mainly granted for small loans to private customers or loans to large companies with very solid repayment capacity. For the latter, special loan covenants are commonly created which entitle Swedbank to renegotiate or terminate the agreement if the borrower's repayment capacity deteriorates, or if the covenants are otherwise breached.

Collaterals used to mitigate counterparty credit risk exposures are described in EU CCRA.

Guarantors and credit derivative counterparties

Main types of guarantees used in the credit risk mitigation are guarantees provided by parent companies to subsidiaries. Other types of guarantees used are those received from export credit agencies as part of the trade finance activities and sovereign guarantees provided to particular types of loans. For a guarantee to be effective in the credit risk mitigation, the credit worthiness of the guarantor must be superior to the obligor and the guarantor cannot be in default state.

In special circumstances, Swedbank may buy credit derivatives or financial guarantees to hedge the credit risk, but this is not part of Swedbank's normal lending operations. Credit derivatives are currently not being used as a risk mitigation technique for credit risk.

Credit risk concentrations within mitigation instruments

Approximately 57% of Swedbank's total loans have private housing mortgages as collateral indicating a high concentration risk. However, the composition of the portfolio, with a large number of customers, in all four home markets and a variation between customers in larger city areas and countryside as well as relatively small amounts on each borrower, mitigates the risks. Another 23% of the loans have other types of real estate as collateral. This portfolio is spread over a large number of customers, several geographies and different property segments.

The use of guarantees does not provide significant additional concentration. As mentioned, the main types of guarantees are group internal guarantees within a group of connected clients, where the parent and subsidiary normally are of same type.

Table 3.13: EU CR3 - CRM techniques overview: Disclosure of the use of credit risk mitigation techniques, 31 December 2022

Secured carrying amount
Unsecured carrying Of which secured by financial guarantees
SEKm amount Of which secured by
collateral
Of which secured by
credit derivatives
Loans and advances 572 604 1 674 186 1 591 173 83 013
Debt securities 164 970 120 120
Total 737 574 1 674 306 1 591 173 83 133
Of which non-performing
exposures
4 496 3 031 2 871 160
Of which defaulted 4 496 3 031

In table EU CR3, the item Loans and advances includes cash balances at central banks of SEK 368bn. Excluding the cash balances, 85% of Swedbank's loans and advances were secured by collaterals in December 2022, which is the same level as in June 2022. The major part is secured by private housing mortgages or other real estate collateral.

Disclosure of the use of the standardised approach

EU CRD – Qualitative disclosure requirements related to standardised model

External ratings used

Swedbank uses ratings assigned by Standard & Poor's, and in the Baltic subsidiaries also ratings assigned by Moody's and Fitch.

Exposure classes using external ratings

Ratings are required to be used in the calculation of risk weights for central governments and central banks, regional governments and local authorities, institutions, and corporate exposure classes. Swedbank uses this methodology for exposures in the Baltic countries for central governments and central banks, regional governments and local authorities.

Process used to determine the risk weight

In the standardised approach, fixed risk weights are applied to each exposure class split into credit quality steps, based on ratings assigned by external credit rating agencies. Each exposure is assigned to a credit quality step, and dependent on exposure class, a risk weight associated with the credit quality step. The risk weights are in some cases also affected by maturity. When an external credit rating is not available, a default treatment is applied.

Mapping of external ratings to credit quality steps

External ratings for the nominated external credit assessment institutions (ECAI) and corresponding credit quality steps and risk weights are shown in the tables below.

Table 3.14: Credit quality steps and external credit ratings

External credit ratings
Credit quality step S&P Moody's Fitch
Step 1 AAA to AA- Aaa to Aa3 AAA to AA
Step 2 A+ to A- A1 to A3 A+ to A
Step 3 BBB+ to BBB- Baa1 to Baa3 BBB+ to BBB
Step 4 BB+ to BB- Ba1 to Ba3 BB+ to BB
Step 5 B+ to B- B1 to B3 B+ to B
Step 6 CCC+ and below Caa1 and below CCC+ and below

Table 3.15: Credit quality steps and risk weights

Exposure classes
Credit quality step Corporates Central governments and central
banks
Regional and local authorities,
Institutions
Step 1 20% 0% 20%
Step 2 50% 20% 50%
Step 3 100% 50% 100%
Step 4 100% 100% 100%
Step 5 150% 100% 100%
Step 6 150% 150% 150%
Unrated 100% 100% 100%

Table 3.16: EU CR4 - Standardised approach - Credit risk exposure and CRM effects, 31 December 2022

Exposures before CCF and before
CRM
Exposures post CCF and post CRM RWAs and RWAs density
Exposure classes On-balance
sheet exposures
Off-balance
sheet exposures
On-balance
sheet exposures
Off-balance
sheet amount
RWAs RWAs density
(%)
SEKm
Central governments or central banks 49 49 -
Regional government or local
authorities
3 531 91 3 553 35 581 16.2%
Public sector entities 331 1 688 331 827 232 20.0%
Multilateral development banks 4 704 30 4 706 6 0.0%
International organisations
Institutions 655 8 655 8 101 15.2%
Corporates 3 472 3 428 3 409 979 4 259 97.1%
Retail 23 436 24 235 22 957 396 16 810 72.0%
Secured by mortgages on immovable 3 373 25 3 373 25 1 189 35.0%
property
Exposures in default
Exposures associated with particularly
high risk
Covered bonds
916 45 916 22 980 104.5%
Institutions and corporates with a
short-term credit assessment
Collective investment undertakings 2 2 28 1400.0%
Equity 11 804 11 804 27 358 231.8%
Other items 871 871 840 96.4%
Total 53 144 29 550 52 626 2 298 52 378 95.4%

The exposures in the standardised approach constitute a small part of Swedbank's total credit risk exposure. REA under standardised approach increased by SEK 2.7bn compared to Q2 2022, of which SEK 2.2bn due to an increase in equity exposures.

Table 3.17: EU CR5 - Standardised approach, 31 December 2022

Exposure classes Risk weight Total Of which
0% 2% 4% 10% 20% 35% 50% 70% 75% 100% 150% 250% 370% 1250% Others unrated
SEKm
Central governments or central banks 49 49
Regional government or local
authorities
683 2 905 3 588
Public sector entities 198 828 132 1 158
Multilateral development banks 4 712 4 712
International organisations
Institutions 163 498 3 664
Corporates 4 388 4 388
Retail exposures 23 353 23 353
Exposures secured by mortgages on 3 398 3 398
immovable property
Exposures in default 857 82 939
Exposures associated with particularly
high risk
Covered bonds
Exposures to institutions and
corporates with a short-term credit
assessment
Units or shares in collective investment 2 2
undertakings
Equity exposures 1 452 10 350 3 11 805
Other items 32 840 872
Total 5 837 4 231 3 398 135 23 353 7 537 82 10 350 5 54 928

The exposures in the standardised approach constitute a small part of Swedbank's total credit risk exposure. This table shows exposures post CCF and post CRM (EAD) distributed by exposure class and risk-weight.

Disclosure of the use of the IRB approach to credit risk

EU CRE – Qualitative disclosure requirements related to IRB approach

Scope of IRB approaches

The IRB approach is applied for a vast majority, 98%, of Swedbank's credit risk exposures. Swedbank has approval from the SFSA to use the IRB approach as described below.

For the retail exposure class in Sweden and the Baltic countries, Swedbank has approval to use the IRB approach. For corporate exposures in Sweden and Norway, Swedbank has approval to use the advanced IRB approach. For corporate exposures in other countries, including the Baltic countries, and for institutions and sovereign exposures, Swedbank uses the foundation IRB approach, and calculates its own PD estimates, but uses prescribed levels for the parameters LGD and credit conversion factor (CCF) in calculating capital requirements.

For non-IRB approved parts of Swedbank's credit portfolio, and where an exception has been granted by the regulatory supervisory college, Swedbank uses the standardised approach to calculate capital requirements for credit risks.

The scope of the use of IRB and standardised approaches is disclosed in table EU CR6-A. This table also disclose the parts under IRB roll-out plans.

Control mechanisms for the risk classification system

Swedbank defines its risk classification system in its governing documents. The overarching rules are established by the Board of Directors, with more detailed regulations issued by the CEO, CRO, or Chief Credit Officer, respectively. These regulations contain rules as to how models should be structured and validated and stipulate regular quality controls. The controls are carried out in several processes performed in different parts of the organisation to ensure independency.

Tests are conducted during the model development to ensure that the model design is robust and minimises future model performance risks. The evaluation procedures are used when determining if models are acceptable to model developers, model owners and model users. In addition, the validation function reviews new models when they are finalised.

Existing models are reviewed according to each model's individual review cycle. Regular calibration of models is done on a periodic basis. The models are also regularly monitored, assessing performance of models and their stability over time. The outcome of the monitoring process is part of the regular review of estimates for credit risk.

Quantitative and qualitative validations of the models are performed regularly and at least yearly. The validation is prepared by an independent validation function within Group Risk, which is separated from the functions

responsible for model development and calibration. All validation reports shall be approved by the CRO.

Risk-based reviews of the implementation, use and adequacy of the risk classification system is made by a credit risk control function within Group Risk. As a second line of defence unit, it is independent from the functions responsible for originating and renewing exposures, in line with Article 190 of the CRR.

The Group Internal Audit, the third line of defence, performs independent audits on the risk classification system at least on an annual basis and in specific cases related to model updates and applications.

Responsibilities for the risk classification system

The CRO is responsible for the credit risk models and related methods used in Swedbank's risk classification system and set detailed Group standards for credit risk model development, validation, and risk control in relation to the risk classification system. The CRO appoints responsible units within Group Risk to manage the different stages in the model life cycle for credit risk models, as described below.

The unit Credit Risk and Modelling is the owner of credit risk models and the associated risks. It has the responsibility to set up and monitor the model life cycle management of credit risk models and coordinate that models are developed, validated, implemented, and used appropriately and in line with relevant regulatory requirements. The unit Credit Risk and Modelling is also responsible for the model development as well as model implementation.

The sub-unit Credit Risk Control is responsible for performing risk-based reviews of the implementation, use and adequacy of the risk classification system.

The validation function within Group Risk Control and Validation is an independent risk control function responsible for model validation. The responsibility also includes to secure that model validation methods are compliant with regulatory requirements.

The Board of Directors approves major changes of the risk classification systems. Subsequent changes to the models are handled by the unit Credit Risk and Modelling and are approved by the CRO.

Management reporting on risk classification system

Each year the Board of Directors receives an evaluation of the risk classification system in the form of a written report on the design and performance of the risk classification system, as well as areas of improvement. It also includes an assessment of to what extent internal principles are fulfilled and relevant information about measures taken to further develop the risk classification system.

The CRO is responsible for ensuring that all risk classification systems and sub-systems are operating properly and that the Board of Directors regularly receives information in these matters, in line with article 189 in CRR.

Characteristics of the risk classification models

Swedbank's internal risk classification system is a central component in the credit process. The system aims to measure the risk that a customer or a contract will default and, in that case, what the losses would be for Swedbank.

Swedbank uses a number of internal rating systems for different exposures classes, which can be grouped into systems relying on expert models and systems relying on statistical models. The models are adapted to the geography in which the customer operates. In addition, for private persons and small-sized companies in the retail segment there are different models for existing customers (portfolio scoring) and for new customers (application scoring system). The systems used for different exposure types are summarised in the tables below.

Table 3.18: Risk classification systems in Sweden

PD dimension
Customer types Definition Application Portfolio LGD dimension CCF dimension
Credit institutions All Rating System for Countries, Bank Systems and Banks
Sovereigns All Rating System for Central Governments and Central
Banks, Regional Governments and Local Authorities*
Insurance Companies All Rating System for Insurance Companies
Large corporates Asset > 1 bn SEK or Revenue >
0.5 bn SEK
Corporate Rating System Corporate CCF
Medium-sized companies
(SMEs)
Exposure >1 m SEK SME Application and Portfolio Scoring System Corporate LGD Models Models
Small-sized
companies (SSEs)
Exposure < 1 m SEK SSE Application
Scoring System
SSE Portfolio
Scoring System
Retail LGD
Models
Retail CCF
Models
Private persons All Application Scoring
System for Private
Persons
Portfolio Scoring
System for Private Persons

System relying on expert models System relying on statistical models

* Only Regional Governments and Local Authorities which, according to EBA, may be treated as exposures to Central Governments are in the scope of the model.

Table 3.19: Risk classification systems in the Baltic countries

Customer types Definition PD dimension
Application
Portfolio LGD dimension CCF dimension
Credit institutions All Rating System for Countries, Bank Systems and Banks
Sovereigns All Rating System for Central Governments and Central
Banks
Large corporates Exposure > € 0.8 m Corporate Rating System
Medium-sized companies
(SMEs)
Exposure > € 0.2 m and <= € SME Application Scoring SME Portfolio Scoring
0.8 m System* System
Small-sized
companies (SSEs)
Exposure <= € 0.2 m SSE Application SSE Portfolio
Scoring System Scoring System Retail LGD Retail CCF
Private persons All Application Scoring
System for Private
Persons
Portfolio Scoring
System for Private
Persons
Models Models

System relying on expert models

System relying on statistical models

* SME PD Models are not pure statistical models, but also incorporate expert judgement.

Rating systems (expert-based) – A rating system generates a risk rating for counterparty with the help of an expert-based system, through which each selected criterion is weighted and converted into a risk grade. Rating systems are mainly used for large exposures where a thorough understanding of the risks is needed to ensure sound credit decisions. In these cases, Swedbank always conducts an extensive individual analysis before granting credits and updates the ratings at least annually.

The main characteristics of Swedbank's different rating systems can be described as follows:

  • Sovereigns: The rating is based on an assessment of a number of parameters that, combined, describe the level of development, stability, and financial strength of the sovereign (government) in question.
  • Credit Institutions: The rating is based on a total appraisal of the sovereign's (government's) rating and the level of risk in the banking system and the specific bank. The level of risk in the banking system is determined by weighing several parameters that reflect its development, stability, and financial strength. The level of risk of the specific bank is calculated by weighing the financial strength, strategy, and risk level of its operations.
  • Large corporates: The rating is based on a total appraisal of a quantitative assessment of the company's financial strength, and a qualitative component that assesses the position of the industry, as well as the company's market position and strategy.
  • Insurance companies: Insurance companies are rated by independent analysts. The risk classification is an expert-based assessment of variables such as financial key ratios, management of and access to capital, market position, country risk and regulatory compliance risk. The assessment is done for life and non-life insurance companies.

Scoring systems (statistical) – In a scoring system, the risk grade of the counterparty (or contract) is based on the statistical relation between a number of selected variables and defaults. Scoring systems are mainly used in portfolios with large numbers of smaller exposures where statistical relationships between different variables and default help to identify potential high-risk customers. When granting loans to counterparties in this type of portfolio, a credit process with a highly automated risk evaluation process is applied.

Swedbank's scoring systems are organised as follows:

Medium-sized companies comprises a combination of different scoring models and an expert component. In the statistical component, the risk assessment is based on information regarding the borrower's financial status and behaviour. Market conditions and the borrower's strategy are considered through the expert component.

Retail exposures (private individuals and small companies) comprises a number of different statistical scoring models where each model is designed to provide an effective instrument in its area. The risk assessment is based on information regarding the borrower's financial status and credit behaviour.

Probability of default (PD) – PD estimates the risk that a counterparty or contract will default within a twelve-month period. PD is measured through Swedbank's different rating and scoring systems.

When calculating capital requirements, Swedbank uses a through-the-cycle (TtC) perspective, aiming at producing PD values that indicate the average twelve-month default frequency across a full business cycle. PD values also include a safety margin to account for the statistical uncertainty in the estimates. Thus, TtC-adjusted PD figures should remain stable across a business cycle at the portfolio level, while reflecting underlying long-term trends in the credit risk of the portfolio and taking a conservative view in estimated level of defaults. If the cyclical aspect is ignored, the result is a point-in-time PD (PiT), which is not used in capital requirement calculations, but when calculating the present risk level in a credit portfolio.

Figure 3.1: PD over economic cycles

Swedbank uses a scale of 22 grades to classify the risk that a customer defaults, where grade 21 represents the lowest risk of default and grade 0 represents the highest risk. In addition, there is a default grade. Based on the PD estimate calculated using the TtC method, Swedbank assigns the customer, or exposure, a value on this risk scale.

Table 3.20: Risk scale in the IRB approach

Internal risk grade PD,% Indicative rating Standard & Poor's
18–21 <0.1 A- to AAA
13–17 0.1–0.5 BBB- to BBB+
9–12 >0.5–2.0 BB to BB+
6–8 >2.0–5.7 B+ to BB
0–5 >5.7–99.9 C to B
Default 100 D

Loss given default (LGD) - LGD measures what proportion of the exposure amount would be lost in case of default. Swedbank uses its own LGD estimates for retail exposures. Swedbank has an approval to apply its own LGD estimates to corporate exposures in Sweden and Norway. These

estimates are in turn based on internal historic loss data. The LGD estimate depends on factors such as the counterparty's financial status, the value of the collateral, and on assumptions of how much can be recovered through the sale of any collateral based on historical outcomes and other factors. For corporate exposures not covered by the advanced IRB approval as well as for institutions and sovereign exposures, prescribed LGD values are used.

Capital requirements are based on LGD estimates which are representative for a severe economic downturn. This means that they correspond to a degree of loss incurred under economic stress and cannot be directly compared to current loss levels. The LGD values also include a safety margin that takes into account the statistical uncertainty in the estimates.

Figure 3.2: LGD over economic cycles

Credit conversion factor (CCF) – A Credit conversion factor (CCF) is used when calculating capital requirements for off-balance exposures and typically estimates the percentage of a credit limit that is utilised by the time an obligor goes into default.

Internal models for CCF are applied on all portfolios with an advanced IRB permit (similar to LGD), whereas all other portfolios use prescribed CCF values. Safety margins and downturn adjustments are managed similarly to LGD and the measure should be conservative enough to capture a severe economic downturn.

A-IRB PD range On-balance
sheet
exposures
Off
balance
sheet
exposures
pre-CCF
Exposure
weighted
average CCF
Exposure
post CCF
and post
CRM
Exposure
weighted
average PD
(%)
Number of
obligors
Exposure
weighted
average LGD
(%)
Exposure
weighted
average
maturity
(years)
Risk
weighted
exposure
amount
after
supporting
Density of
risk
weighted
exposure
amount
Expected
loss amount
Value
adjust
ments and
provisions
SEKm factors
Exposure classes AIRB
Corporate: SME
0.00 to <0.15 6 906 241 68.8% 7 029 0.1% 119 12.0% 4.1 518 7.4% 1 -4
0.00 to <0.10 2 333 111 65.0% 2 369 0.1% 71 14.6% 4.0 192 8.1% 0 -4
0.10 to <0.15 4 573 130 72.1% 4 660 0.1% 48 10.6% 4.2 326 7.0% 1 0
0.15 to <0.25 18 793 2 959 62.8% 21 608 0.2% 372 18.9% 2.9 3 152 14.6% 8 -4
0.25 to <0.50 45 664 4 107 68.1% 48 767 0.4% 1 727 15.8% 3.1 8 395 17.2% 28 -29
0.50 to <0.75 21 325 1 524 60.6% 22 004 0.6% 1 606 14.9% 3.0 4 141 18.8% 20 -25
0.75 to <2.50 61 247 5 873 65.6% 59 438 1.3% 4 775 16.0% 3.1 16 051 27.0% 128 -229
0.75 to <1.75 52 357 4 987 66.8% 51 796 1.2% 3 974 15.7% 3.1 13 403 25.9% 95 -167
1.75 to <2.5 8 890 886 55.7% 7 642 2.4% 801 18.1% 3.0 2 648 34.7% 33 -62
2.50 to <10.00 16 544 2 390 64.6% 12 718 4.8% 1 320 16.7% 2.9 5 052 39.7% 103 -222
2.5 to <5 12 811 1 604 64.0% 9 637 3.9% 971 16.1% 3.0 3 603 37.4% 61 -134
5 to <10 3 733 786 66.4% 3 081 7.6% 349 18.3% 2.8 1 449 47.0% 42 -88
10.00 to <100.00 1 836 456 51.1% 1 282 22.4% 191 18.7% 3.4 932 72.7% 54 -145
10 to <20 1 322 410 51.0% 780 16.8% 92 18.6% 3.1 530 67.9% 25 -92
20 to <30 337 25 64.5% 330 27.2% 80 18.5% 4.1 261 79.1% 17 -28
30.00 to <100.00 177 20 34.4% 172 38.4% 19 19.9% 3.4 141 82.0% 13 -25
100.00 (Default) 826 24 62.4% 451 100.0% 78 21.3% 3.4 262 58.1% 85 -106
Corporate: SME - Subtotal 173 141 17 574 64.8% 173 298 1.4% 10 188 16.1% 3.1 38 502 22.2% 426 -764
Corporate: Other
0.00 to <0.15 57 834 73 927 42.7% 91 906 0.1% 330 28.7% 2.2 14 997 16.3% 146 -47
0.00 to <0.10 27 384 57 076 41.6% 53 447 0.1% 253 29.8% 2.0 7 397 13.8% 135 -14
0.10 to <0.15 30 450 16 851 46.7% 38 459 0.1% 77 27.3% 2.5 7 600 19.8% 11 -34
0.15 to <0.25 80 599 48 632 41.6% 101 343 0.2% 238 25.2% 2.3 23 331 23.0% 45 -253
0.25 to <0.50 69 451 28 713 43.8% 83 743 0.4% 319 21.7% 2.7 25 001 29.9% 65 -397
0.50 to <0.75 32 086 8 919 44.7% 36 775 0.6% 139 23.7% 2.3 14 446 39.3% 52 -206
0.75 to <2.50 26 590 8 797 44.7% 30 469 1.1% 263 25.8% 2.4 16 668 54.7% 87 -555
0.75 to <1.75 25 969 8 710 44.7% 29 837 1.1% 240 25.8% 2.4 16 294 54.6% 83 -492
1.75 to <2.5 621 87 45.8% 632 2.4% 23 27.8% 2.6 374 59.2% 4 -63
2.50 to <10.00 2 048 251 43.8% 2 080 4.5% 41 28.4% 2.6 1 935 93.0% 26 -185
2.5 to <5 1 518 211 43.3% 1 610 3.6% 26 28.7% 2.7 1 473 91.5% 16 -118
5 to <10 530 40 50.8% 470 7.8% 15 27.4% 2.0 461 98.1% 9 -67
10.00 to<100.00 875 163 60.0% 920 22.3% 14 27.6% 3.2 1 224 133.0% 53 -212
10 to <20 490 39 40.3% 533 18.7% 9 35.7% 2.0 822 154.2% 36 -155
20 to <30 305 125 66.6% 387 27.2% 4 16.4% 4.9 402 103.9% 17 -49
30.00 to <100.00 80 1 32.1% 1.8 -8
100.00 (Default) 1 893 30 96.4% 1 922 100.0% 6 42.6% 1.3 430 22.4% 993 -994
Corporate: Other - Subtotal 271 377 169 433 42.8% 349 157 1.0% 1 350 25.3% 2.4 98 032 28.1% 1 467 -2 848

Table 3.21: EU CR6 - IRB approach - Credit risk exposures by exposure class and PD range, 31 December 2022

A-IRB PD range On-balance
sheet
exposures
Off
balance
sheet
exposures
pre-CCF
Exposure
weighted
average CCF
Exposure
post CCF
and post
CRM
Exposure
weighted
average PD
(%)
Number of
obligors
Exposure
weighted
average LGD
(%)
Exposure
weighted
average
maturity
(years)
Risk
weighted
exposure
amount
after
supporting
Density of
risk
weighted
exposure
amount
Expected
loss amount
Value
adjust
ments and
provisions
SEKm factors
Secured by real estate property SME
0.00 to <0.15 69 026 68 632 0.1% 13 983 17.7% 1 840 2.7% 9 -2
0.00 to <0.10 47 425 47 147 0.1% 9 641 17.0% 1 002 2.1% 5 -1
0.10 to <0.15 21 601 21 485 0.1% 4 342 19.4% 838 3.9% 4 -1
0.15 to <0.25 4 683 4 593 0.2% 1 491 21.7% 310 6.7% 2 0
0.25 to <0.50 7 573 7 279 0.4% 2 609 19.8% 751 10.3% 5 -2
0.50 to <0.75 3 644 3 602 0.6% 1 099 21.4% 554 15.4% 5 -3
0.75 to <2.50 5 621 7 71.1% 5 585 1.5% 3 077 21.2% 1 602 28.7% 18 -19
0.75 to <1.75 4 418 3 70.8% 4 385 1.2% 2 422 20.7% 1 092 24.9% 11 -12
1.75 to <2.5 1 203 4 71.3% 1 200 2.4% 655 22.8% 510 42.5% 7 -6
2.50 to <10.00
2.5 to <5
1 730
1 254
10
8
69.0%
69.0%
1 734
1 260
5.1%
4.0%
1 272
944
21.6%
21.5%
1 113
725
64.2%
57.5%
19
11
-24
-13
5 to <10 476 3 69.0% 474 8.2% 328 22.0% 387 81.6% 9 -12
10.00 to <100.00 210 3 69.0% 212 19.9% 180 21.6% 233 109.9% 10 -12
10 to <20 152 152 15.6% 124 19.6% 140 92.1% 5 -6
20 to <30 39 3 69.0% 41 27.2% 33 27.2% 65 158.5% 3 -5
30.00 to <100.00 19 0 69.0% 19 38.4% 23 25.4% 28 147.4% 2 -1
100.00 (Default) 34 0 69.0% 35 100.0% 43 25.9% 37 105.7% 7 -7
Secured by real estate property SME - 92 521 20 69.7% 91 671 0.4% 23 754 18.5% 6 439 7.0% 75 -69
Subtotal
Secured by real estate property Non
SME
0.00 to <0.15 858 980 41 194 34.9% 873 340 0.1% 1 538 570 8.3% 11 492 1.3% 42 -36
0.00 to <0.10 707 813 37 019 34.6% 720 638 0.0% 1 293 997 8.3% 7 877 1.1% 27 -23
0.10 to <0.15 151 167 4 176 36.8% 152 702 0.1% 244 573 8.6% 3 615 2.4% 15 -13
0.15 to <0.25 48 072 6 724 40.5% 50 796 0.2% 90 050 13.3% 2 596 5.1% 12 -13
0.25 to <0.50 49 165 5 715 44.7% 51 719 0.4% 83 122 14.9% 5 054 9.8% 29 -16
0.50 to <0.75 25 250 1 905 38.3% 25 979 0.6% 38 453 17.8% 4 223 16.3% 28 -16
0.75 to <2.50 66 262 2 843 45.8% 67 576 1.4% 96 167 16.8% 17 601 26.0% 159 -159
0.75 to <1.75 55 803 2 656 44.7% 57 003 1.2% 81 066 16.7% 13 541 23.8% 115 -107
1.75 to <2.5 10 459 187 61.1% 10 573 2.4% 15 101 17.1% 4 060 38.4% 44 -52
2.50 to <10.00 14 425 481 57.1% 14 700 5.1% 22 760 17.3% 8 473 57.6% 129 -124
2.5 to <5 10 203 311 57.1% 10 380 3.9% 15 635 17.6% 5 458 52.6% 73 -73
5 to <10 4 222 170 57.0% 4 319 7.9% 7 125 16.5% 3 014 69.8% 57 -51
10.00 to <100.00 3 805 226 46.8% 3 911 24.2% 7 529 15.5% 3 525 90.1% 153 -91
10 to <20 2 068 93 56.0% 2 120 16.3% 3 745 15.1% 1 782 84.1% 53 -41
20 to <30 758 36 45.9% 774 27.2% 1 531 15.2% 722 93.3% 33 -21
30.00 to <100.00 979 97 38.2% 1 016 38.4% 2 253 16.5% 1 021 100.5% 67 -28
100.00 (Default) 1 268 1 61.6% 1 269 100.0% 2 854 13.7% 730 57.5% 270 -247
Secured by real estate property Non
SME - Subtotal
1 067 227 59 090 37.3% 1 089 289 0.4% 1 879 505 9.8% 53 693 4.9% 821 -702
A-IRB PD range On-balance
sheet
exposures
Off
balance
sheet
exposures
pre-CCF
Exposure
weighted
average CCF
Exposure
post CCF
and post
CRM
Exposure
weighted
average PD
(%)
Number of
obligors
Exposure
weighted
average LGD
(%)
Exposure
weighted
average
maturity
(years)
Risk
weighted
exposure
amount
after
supporting
Density of
risk
weighted
exposure
amount
Expected
loss amount
Value
adjust
ments and
provisions
SEKm factors
Retail other SME
0.00 to <0.15 359 177 99.0% 532 0.1% 1 120 44.2% 49 9.2% 0 0
0.00 to <0.10 59 44 97.4% 102 0.1% 175 46.2% 6 5.9% 0 0
0.10 to <0.15 300 133 99.5% 431 0.1% 945 43.8% 43 10.0% 0 0
0.15 to <0.25 1 351 2 211 99.9% 3 535 0.2% 7 781 41.9% 485 13.7% 3 -1
0.25 to <0.50 2 570 1 615 94.7% 4 007 0.4% 9 030 39.8% 823 20.5% 6 -4
0.50 to <0.75 2 265 1 344 97.0% 3 555 0.6% 6 849 40.7% 945 26.6% 9 -6
0.75 to <2.50 12 634 4 741 83.4% 16 504 1.6% 54 717 34.0% 5 682 34.4% 88 -65
0.75 to <1.75 8 935 3 446 84.5% 11 787 1.3% 33 395 35.0% 3 887 33.0% 52 -36
1.75 to <2.5 3 698 1 295 80.3% 4 717 2.4% 21 322 31.6% 1 796 38.1% 36 -29
2.50 to <10.00 8 011 1 579 68.2% 9 054 5.0% 50 151 31.2% 3 801 42.0% 141 -115
2.5 to <5 5 831 1 227 69.3% 6 653 4.0% 40 642 30.8% 2 689 40.4% 81 -65
5 to <10 2 181 352 64.4% 2 401 7.8% 9 509 32.2% 1 112 46.3% 60 -50
10.00 to <100.00 1 235 213 55.2% 1 342 21.8% 5 175 29.9% 843 62.8% 87 -68
10 to <20 776 132 56.9% 847 15.2% 3 100 30.4% 487 57.5% 39 -32
20 to <30 217 39 56.4% 237 27.2% 823 29.8% 169 71.3% 19 -13
30.00 to <100.00 241 43 48.8% 258 38.4% 1 252 28.6% 187 72.5% 28 -23
100.00 (Default) 374 38 86.0% 401 100.0% 1 165 42.0% 1 044 260.3% 87 -89
Retail other SME - Subtotal 28 798 11 918 87.2% 38 929 3.7% 135 988 35.3% 13 673 35.1% 421 -347
Retail other Non-SME
0.00 to <0.15 11 867 5 056 87.8% 16 287 0.1% 509 583 37.6% 1 085 6.7% 4 -10
0.00 to <0.10 8 166 4 360 92.5% 12 192 0.1% 398 481 38.3% 696 5.7% 2 -6
0.10 to <0.15 3 701 696 58.0% 4 095 0.1% 111 102 35.6% 389 9.5% 2 -4
0.15 to <0.25 6 340 1 281 57.5% 7 009 0.2% 210 775 45.3% 1 254 17.9% 6 -19
0.25 to <0.50 6 694 1 039 58.8% 7 166 0.4% 203 463 41.6% 1 872 26.1% 11 -30
0.50 to <0.75 3 872 539 63.7% 4 141 0.6% 99 635 28.9% 1 002 24.2% 7 -12
0.75 to <2.50 12 024 1 663 61.6% 12 583 1.5% 465 904 33.9% 5 408 43.0% 61 -78
0.75 to <1.75 9 597 1 458 61.4% 10 086 1.2% 402 856 34.5% 4 187 41.5% 43 -56
1.75 to <2.5 2 427 205 62.4% 2 497 2.4% 63 048 31.1% 1 222 48.9% 19 -21
2.50 to <10.00 4 401 561 56.0% 4 321 5.1% 268 258 36.0% 2 669 61.8% 81 -89
2.5 to <5 3 312 418 56.7% 3 182 4.0% 228 746 34.8% 1 872 58.8% 45 -49
5 to <10 1 089 143 54.2% 1 138 8.0% 39 512 39.4% 796 69.9% 36 -40
10.00 to <100.00 1 020 74 58.9% 1 027 22.7% 28 627 39.5% 1 028 100.1% 92 -101
10 to <20 627 45 60.0% 639 16.1% 16 655 39.5% 581 90.9% 41 -53
20 to <30 166 11 62.6% 171 27.2% 3 771 39.2% 188 109.9% 18 -20
30.00 to <100.00 227 18 53.5% 217 38.4% 8 201 39.6% 259 119.4% 33 -27
100.00 (Default) 754 2 89.4% 753 100.0% 9 099 52.1% 304 40.4% 419 -420
Retail other Non-SME - Subtotal 46 972 10 215 73.7% 53 287 2.8% 1 795 344 37.7% 14 622 27.4% 681 -759
Total all exposures AIRB 1 680 036 268 250 46.0% 1 795 631 0.8% 3 846 129 15.3% 0.8 224 962 12.5% 3 891 -5 489
F-IRB PD range On-balance
sheet
exposures
Off
balance
sheet
exposures
pre-CCF
Exposure
weighted
average CCF
Exposure
post CCF
and post
CRM
Exposure
weighted
average PD
(%)
Number of
obligors
Exposure
weighted
average LGD
(%)
Exposure
weighted
average
maturity
(years)
Risk
weighted
exposure
amount after
supporting
Density of
risk
weighted
exposure
amount
Expected
loss amount
Value
adjust
ments and
provisions
SEKm factors
Exposure classes FIRB
banks Central governments or central
0.00 to <0.15 518 193 23 821 66.6% 545 010 0.0% 351 45.0% 1.6 6 952 1.3% 6 -2
0.00 to <0.10 518 193 23 821 66.6% 545 010 0.0% 351 45.0% 1.6 6 952 1.3% 6 -2
0.10 to <0.15
0.15 to <0.25
0.25 to <0.50 45.0% 2.5
0.50 to <0.75
0.75 to <2.50
0.75 to <1.75
1.75 to <2.5
2.50 to <10.00 1 344 86.4% 1 344 3.1% 2 45.0% 2.5 10 0.7% 0
2.5 to <5 1 344 86.4% 1 344 3.1% 2 45.0% 2.5 10 0.7% 0
5 to <10
10.00 to <100.00
10 to <20
20 to <30
30.00 to <100.00
100.00 (Default)
banks - Subtotal Central governments or central 519 537 23 821 66.6% 546 354 0.0% 353 45.0% 1.6 6 962 1.3% 6 -2
Institutions
0.00 to <0.15 26 445 10 394 55.5% 32 264 0.0% 284 35.0% 2.5 4 200 13.0% 4 -7
0.00 to <0.10 25 165 9 091 54.8% 30 176 0.0% 182 34.0% 2.5 3 488 11.6% 3 -5
0.10 to <0.15 1 280 1 303 60.3% 2 088 0.1% 102 45.0% 2.5 711 34.1% 1 -2
0.15 to <0.25 167 582 30.7% 334 0.2% 59 45.0% 2.5 183 54.8% 0 -1
0.25 to <0.50 8 89 20.0% 25 0.3% 4 45.0% 2.5 15 60.0% 0 0
0.50 to <0.75 8 193 20.0% 45 0.6% 17 45.0% 2.5 39 86.7% 0 -1
0.75 to <2.50 45.0% 2.5
0.75 to <1.75 45.0% 2.5
1.75 to <2.5
2.50 to <10.00 128 24 47.0% 134 4.7% 21 45.0% 2.5 209 156.0% 3 -1
2.5 to <5 128 24 47.0% 134 4.7% 21 45.0% 2.5 209 156.0% 3 -1
5 to <10
10.00 to <100.00
10 to <20
20 to <30
30.00 to <100.00
100.00 (Default)
Institutions - Subtotal 26 756 11 282 53.3% 32 801 0.1% 385 35.1% 2.5 4 645 14.2% 7 -9
F-IRB PD range On-balance
sheet
exposures
Off
balance
sheet
exposures
pre-CCF
Exposure
weighted
average CCF
Exposure
post CCF
and post
CRM
Exposure
weighted
average PD
(%)
Number of
obligors
Exposure
weighted
average LGD
(%)
Exposure
weighted
average
maturity
(years)
Risk
weighted
exposure
amount after
supporting
Density of
risk
weighted
exposure
amount
Expected
loss amount
Value
adjust
ments and
provisions
SEKm factors
Corporate: SME
0.00 to <0.15 217 10 76.9% 56 0.1% 7 43.8% 2.5 13 23.2% 0 0
0.00 to <0.10 79 6 0.1% 3 35.0% 2.5 1 16.7% 0 0
0.10 to <0.15 138 10 76.9% 50 0.1% 4 45.0% 2.5 12 24.0% 0 0
0.15 to <0.25 284 192 20.2% 282 0.2% 33 39.8% 2.5 91 32.3% 0 0
0.25 to <0.50 432 44 41.2% 426 0.4% 86 42.4% 2.5 204 47.9% 1 0
0.50 to <0.75 890 195 40.9% 959 0.6% 167 39.5% 2.5 476 49.6% 2 -1
0.75 to <2.50 3 220 861 40.5% 3 330 1.5% 1 397 42.6% 2.5 2 639 79.2% 22 -13
0.75 to <1.75 2 642 661 40.0% 2 693 1.3% 1 038 42.3% 2.5 2 025 75.2% 16 -8
1.75 to <2.5 578 199 42.1% 637 2.4% 359 43.8% 2.5 615 96.5% 7 -5
2.50 to <10.00 1 605 743 32.5% 1 632 5.2% 684 44.1% 2.5 1 976 121.1% 37 -37
2.5 to <5 1 144 550 28.7% 1 102 3.9% 497 44.0% 2.5 1 201 109.0% 19 -23
5 to <10 461 193 47.3% 530 8.0% 187 44.2% 2.5 774 146.0% 19 -14
10.00 to <100.00 263 28 52.9% 266 22.7% 90 43.8% 2.5 550 206.8% 26 -12
10 to <20 146 21 59.5% 153 15.9% 48 43.9% 2.5 297 194.1% 11 -5
20 to <30 71 6 38.4% 67 27.2% 25 44.2% 2.5 140 209.0% 8 -5
30.00 to <100.00 46 2 19.9% 46 38.4% 17 42.9% 2.5 113 245.7% 8 -3
100.00 (Default) 29 1 79.6% 28 100.0% 10 43.4% 2.5 0.0% 12 -4
Corporate: SME - Subtotal 6 940 2 074 35.2% 6 980 3.3% 2 474 42.5% 2.5 5 948 85.2% 101 -67
Corporate: Other
0.00 to <0.15 19 353 15 392 40.0% 24 961 0.1% 198 44.6% 2.5 6 691 26.8% 9 -7
0.00 to <0.10 8 316 9 504 32.9% 11 286 0.1% 78 44.4% 2.5 2 445 21.7% 3 -3
0.10 to <0.15 11 038 5 888 51.4% 13 675 0.1% 120 44.9% 2.5 4 245 31.0% 6 -4
0.15 to <0.25 7 807 8 561 31.1% 10 463 0.2% 138 44.5% 2.5 4 740 45.3% 9 -8
0.25 to <0.50 1 110 10 750 32.2% 4 489 0.3% 34 45.0% 2.5 2 598 57.9% 6 -65
0.50 to <0.75 18 134 4 482 40.1% 19 901 0.6% 420 44.7% 2.5 14 189 71.3% 53 -21
0.75 to <2.50 22 552 10 553 46.7% 27 289 1.6% 875 44.6% 2.5 27 302 100.0% 190 -105
0.75 to <1.75 17 420 8 848 49.3% 21 691 1.3% 661 44.6% 2.5 21 064 97.1% 130 -62
1.75 to <2.5 5 131 1 705 33.0% 5 597 2.4% 214 44.5% 2.5 6 238 111.5% 60 -43
2.50 to <10.00 5 239 1 392 41.2% 5 632 5.3% 339 43.6% 2.5 7 610 135.1% 129 -111
2.5 to <5 3 307 866 37.2% 3 536 4.0% 233 44.0% 2.5 4 420 125.0% 63 -65
5 to <10 1 932 527 48.7% 2 096 7.4% 106 42.9% 2.5 3 190 152.2% 66 -46
10.00 to <100.00 3 710 1 063 39.0% 4 095 28.3% 86 44.6% 2.5 10 116 247.0% 518 -392
10 to <20 840 162 31.2% 875 19.2% 40 43.9% 2.5 1 959 223.9% 74 -36
20 to <30 2 130 326 21.1% 2 187 27.2% 27 44.8% 2.5 5 643 258.0% 266 -229
30.00 to <100.00 740 574 51.0% 1 033 38.4% 19 44.8% 2.5 2 514 243.4% 178 -128
100.00 (Default) 743 55 46.7% 769 100.0% 27 45.0% 2.5 0.0% 346 -344
Corporate: Other - Subtotal 78 648 52 248 38.3% 97 598 2.9% 2 117 44.6% 2.5 73 246 75.0% 1 260 -1 054
Total all exposures FIRB 631 882 89 426 48.5% 683 733 0.5% 5 329 44.0% 1.8 90 802 13.3% 1 375 -1 132

REA under A-IRB increased by SEK 7.3bn compared to June 2022, mainly explained by increase in retail exposures secured by real estate property, non-SME. REA under F-IRB increased by SEK 18.4bn, mainly explained by increase in corporate exposures.

Table 3.22: EU CR6-A – Scope of the use of IRB and SA approaches, 31 December 2022

SEKm Exposure value as defined
in Article 166 CRR for
exposures subject to IRB
approach
Total exposure value for
exposures subject to the
Standardised approach and
to the IRB approach
Percentage of total
exposure value subject to
the permanent partial use
of the SA (%)
Percentage of total exposure
value subject to IRB Approach
(%)
Percentage of total
exposure value subject to a
roll-out plan (%)
Central governments or central banks 536 286 539 567 1.4% 69.8% 28.8%
Of which Regional governments or local authorities 17 709 16.1% 79.9% 4.0%
Of which Public sector entities 391 100.0%
Institutions 32 755 32 540 4.2% 93.8% 2.0%
Corporates 634 718 640 135 0.3% 85.7% 14.0%
Of which Corporates - Specialised lending, excluding slotting approach
Of which Corporates - Specialised lending under slotting approach 334 100.0%
Retail 1 275 537 1 291 692 1.8% 97.7% 0.5%
of which Retail – Secured by real estate SMEs 227 949 100.0%
of which Retail – Secured by real estate non-SMEs 951 064 0.1% 99.6% 0.2%
of which Retail – Qualifying revolving
of which Retail – Other SMEs 45 488 0.8% 89.8% 9.5%
of which Retail – Other non-SMEs 67 191 33.0% 66.8% 0.2%
Equity 11 804 100.0%
Other non-credit obligation assets 17 045 17 916 4.4% 44.6% 51.0%
Total 2 496 341 2 533 653 1.9% 87.8% 10.3%

The IRB approach is applied for the vast majority of Swedbank's credit risk exposures. For non-IRB approved parts of Swedbank's credit portfolio, and where an exception has been granted by the regulatory supervisory college, Swedbank uses the standardised approach. The standardised approach is mainly used for smaller retail portfolios and equity exposures. The parts under IRB roll-out plans also include exposures in F-IRB where Swedbank plans to apply A-IRB in the future.

Table 3.23: EU CR7 - IRB approach - Effect on the RWEAs of credit derivatives used as CRM techniques, 31 December 2022

SEKm Pre-credit derivatives risk
weighted exposure amount
Actual risk weighted exposure
amount
Exposures under F-IRB 91 208 91 208
Central governments and central banks 6 962 6 962
Institutions 4 645 4 645
Corporates 79 600 79 600
of which Corporates - SMEs 5 948 5 948
of which Corporates - Specialised lending 406 406
Exposures under A-IRB 224 962 224 962
Central governments and central banks
Institutions
Corporates 136 534 136 534
of which Corporates - SMEs 38 502 38 502
of which Corporates - Specialised lending
Retail 88 427 88 427
of which Retail – SMEs - Secured by immovable property collateral 6 439 6 439
of which Retail – non-SMEs - Secured by immovable property collateral 53 693 53 693
of which Retail – Qualifying revolving
of which Retail – SMEs - Other 13 673 13 673
of which Retail – Non-SMEs- Other 14 622 14 622
Total (including F-IRB exposures and A-IRB exposures) 316 168 316 168

Credit derivatives are not used as CRM techniques in the capital reporting of Swedbank.

Credit risk Mitigation techniques Credit risk Mitigation
methods in the calculation of
RWEAs
Funded credit
Protection (FCP)
Unfunded credit
Protection (UFCP)
A-IRB Total
exposures
Part of
exposures
covered by
Financial
Collaterals
(%)
Part of
exposures
covered by
Other
eligible
collaterals
(%)
Part of
exposures
covered by
Immovable
property
Collaterals
Part of
exposures
covered by
Receivables
(%)
Part of
exposures
covered by
Other
physical
collateral
Part of
exposures
covered by
Other
funded
credit
protection
Part of
exposures
covered by
Cash on
deposit (%)
Part of
exposures
covered by
Life
insurance
Part of
exposures
covered by
Instruments
held by a
third party
Part of
exposures
covered by
Guarantees
(%)
Part of
exposures
covered by
Credit
Derivatives
(%)
RWEA
without
substitution
effects
(reduction
effects only)
RWEA with
substitution
effects
(both
reduction and
sustitution
effects)
SEKm (%) (%) (%) policies (%) (%)
Central governments and
central banks
Institutions
Corporates 522 455 0.0% 49.4% 45.4% 0.4% 3.6% 11.3% 136 730 136 534
Of which Corporates –
SMEs
Of which Corporates –
Specialised lending
173 298 0.0% 74.6% 67.2% 0.8% 6.7% 13.2% 41 765 38 502
Of which Corporates –
Other
349 157 0.0% 37.0% 34.6% 0.2% 2.1% 10.4% 94 965 98 032
Retail 1 273 176 0.0% 91.9% 90.6% 0.0% 1.3% 0.0% 88 480 88 427
Of which Retail –
Immovable property SMEs
Of which Retail –
91 671 0.0% 99.0% 99.0% 0.0% 0.0% 0.0% 6 471 6 439
Immovable property non
SMEs
Of which Retail –
Qualifying revolving
1 089 289 0.0% 97.3% 97.1% 0.0% 0.2% 0.0% 53 693 53 693
Of which Retail – Other
SMEs
38 929 0.0% 15.5% 0.0% 0.8% 14.6% 1.1% 13 693 13 673
Of which Retail – Other
non-SMEs
53 287 0.0% 25.5% 9.0% 0.0% 16.5% 0.0% 14 623 14 622
Total 1 795 631 0.0% 79.6% 77.5% 0.1% 2.0% 3.3% 225 210 224 961

Table 3.24: EU CR7-A - IRB approach - Disclosure of the extent of the use of CRM techniques, 31 December 2022

Credit risk Mitigation techniques Credit risk Mitigation
methods in the calculation of
RWEAs
Funded credit
Protection (FCP)
Unfunded credit
Protection (UFCP)
Total
exposures
RWEA RWEA with
F-IRB
SEKm
Part of
exposures
covered by
Financial
Collaterals
(%)
Part of
exposures
covered by
Other
eligible
collaterals
(%)
Part of
exposures
covered by
Immovable
property
Collaterals
(%)
Part of
exposures
covered by
Receivables
(%)
Part of
exposures
covered by
Other
physical
collateral
(%)
Part of
exposures
covered by
Other
funded
credit
protection
(%)
Part of
exposures
covered by
Cash on
deposit (%)
Part of
exposures
covered by
Life
insurance
policies (%)
Part of
exposures
covered by
Instruments
held by a
third party
(%)
Part of
exposures
covered by
Guarantees
(%)
Part of
exposures
covered by
Credit
Derivatives
(%)
without
substitution
effects
(reduction
effects only)
substitution
effects
(both
reduction and
sustitution
effects)
Central governments and 546 354 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6 674 6 962
central banks
Institutions
32 801 1.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 4 635 4 645
Corporates 104 943 0.4% 3.6% 1.2% 2.0% 0.4% 1.9% 0.0% 79 650 79 600
Of which Corporates –
SMEs
6 980 0.6% 20.3% 13.3% 1.7% 5.4% 11.3% 0.0% 5 978 5 948
Of which Corporates –
Specialised lending
365 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 406 406
Of which Corporates –
Other
97 598 0.4% 2.4% 0.4% 2.0% 0.0% 1.3% 0.0% 73 266 73 246
Total 684 098 0.1% 0.6% 0.2% 0.3% 0.1% 0.3% 0.0% 90 959 91 207

Swedbank mainly uses immovable property collaterals as credit risk mitigation technique. Exposures under A-IRB are covered by immovable property collaterals to 77.5%. Exposures under F-IRB are mainly to central governments and central banks.

Table 3.25: EU CR8 - RWEA flow statements of credit risk exposures under the IRB approach, 31 December 2022

SEKm Risk weighted exposure amount
Risk weighted exposure amount as at the end of the previous reporting period 307 900
Asset size (+/-) 6 643
Asset quality (+/-) 717
Model updates (+/-) 10 875
Methodology and policy (+/-)
Acquisitions and disposals (+/-)
Foreign exchange movements (+/-) 2 288
Other (+/-) -1 046
Risk weighted exposure amount as at the end of the reporting period 327 378

REA reported under IRB increased by SEK 19.5bn compared to Q3 2022. The main changes were:

(1) Asset growth increased REA by SEK 6.6bn, mainly explained by volume growth for corporate exposures and retail mortgage exposures in business area Baltic Banking.

(2) Asset quality changes increased REA by SEK 0.7bn, mainly explained by negative rating (PD) changes for mainly corporate exposures, partly offset by positive LGD changes in LC&I and Swedish Banking.

(3) Methodology and policy changes increased REA by SEK 10.9bn, due to calibration of models in Baltic Banking according to the new default definition.

(4) Foreign exchange movements increased REA by SEK 2.3bn, mainly driven by depreciation of SEK towards EUR.

(5) Other factors decreased REA by SEK 1.0bn, mainly due to shorter corporate maturities.

Table 3.26: EU CR9 – IRB approach – Back-testing of PD per exposure class (fixed PD scale), 31 December 2022

A-IRB

Number of obligors at the end of previous year
Average
Exposures weighted average PD
Observed average default
historical
Exposure class
PD range
(%)
Average PD (%)
Of which number of
rate (%)
annual
average PD
obligors which
default rate (%)
defaulted in the year
Corporates - Of which:
SME
0.00 to <0.15
98
0
0.0%
0.1%
0.1%
0.0%
0.00 to <0.10
66
0
0.0%
0.1%
0.1%
0.0%
0.10 to <0.15
32
0
0.0%
0.1%
0.1%
0.0%
0.15 to <0.25
314
0
0.0%
0.2%
0.2%
0.1%
0.25 to <0.50
1 669
4
0.2%
0.4%
0.4%
0.3%
0.50 to <0.75
1 366
6
0.4%
0.6%
0.6%
0.3%
0.75 to <2.50
4 460
30
0.7%
1.3%
1.4%
0.6%
0.75 to <1.75
3 699
25
0.7%
1.2%
1.2%
0.5%
1.75 to <2.5
761
5
0.7%
2.4%
2.4%
1.1%
2.50 to <10.00
1 234
43
3.5%
4.8%
4.9%
3.1%
2.5 to <5
918
23
2.5%
3.9%
3.9%
2.0%
5 to <10
316
20
6.3%
7.6%
7.9%
6.4%
10.00 to <100.00
128
22
17.2%
22.4%
21.7%
14.2%
10 to <20
79
6
7.6%
16.8%
15.5%
8.1%
20 to <30
29
10
34.5%
27.2%
27.2%
23.5%
30.00 to <100.00
20
6
30.0%
38.4%
38.4%
24.7%
100.00 (Default)
42
0.0%
100.0%
100.0%
0.0%
Corporates - Of which:
Other
0.00 to <0.15
178
1
0.6%
0.1%
0.1%
0.4%
0.00 to <0.10
97
1
1.0%
0.1%
0.1%
0.4%
0.10 to <0.15
81
0
0.0%
0.1%
0.1%
0.3%
0.15 to <0.25
210
2
1.0%
0.2%
0.2%
0.8%
0.25 to <0.50
480
2
0.4%
0.4%
0.4%
0.4%
0.50 to <0.75
203
1
0.5%
0.6%
0.6%
0.3%
0.75 to <2.50
386
3
0.8%
1.1%
1.2%
1.0%
0.75 to <1.75
355
3
0.9%
1.1%
1.1%
1.0%
1.75 to <2.5 31 0 0.0% 2.4% 2.4% 0.5%
2.50 to <10.00
89
4
4.5%
4.5%
5.1%
3.3%
2.5 to <5
66
4
6.1%
3.6%
4.2%
2.8%
5 to <10
23
0
0.0%
7.8%
7.8%
4.7%
10.00 to <100.00
79
2
2.5%
22.3%
26.7%
7.5%
10 to <20
5
0
0.0%
18.7%
15.8%
6.2%
20 to <30
72
1
1.4%
27.2%
27.2%
6.3%
30.00 to <100.00
2
1
50.0%
38.4%
55.0%
100.00 (Default)
21
0.0%
100.0%
100.0%
0.0%
A-IRB
Number of obligors at the end of previous year Average
Exposure class PD range Of which number of
obligors which
defaulted in the year
Observed average default
rate (%)
Exposures weighted average PD
(%)
average PD
Average PD (%) historical
annual
default rate (%)
Retail - Secured by real
estate property SME 0.00 to <0.15 14 102 11 0.1% 0.1% 0.1% 0.0%
0.00 to <0.10 10 088 6 0.1% 0.1% 0.1% 0.0%
0.10 to <0.15 4 014 5 0.1% 0.1% 0.1% 0.0%
0.15 to <0.25 1 068 2 0.2% 0.2% 0.2% 0.1%
0.25 to <0.50 3 895 1 0.0% 0.4% 0.4% 0.0%
0.50 to <0.75 3 426 0 0.0% 0.6% 0.6% 0.0%
0.75 to <2.50 10 529 21 0.2% 1.5% 1.4% 0.1%
0.75 to <1.75 8 751 6 0.1% 1.2% 1.2% 0.0%
1.75 to <2.5 1 778 15 0.8% 2.4% 2.4% 0.3%
2.50 to <10.00 2 418 18 0.7% 5.1% 4.7% 0.5%
2.5 to <5 1 913 14 0.7% 4.0% 3.9% 0.4%
5 to <10 505 4 0.8% 8.2% 7.8% 1.2%
10.00 to <100.00 315 45 14.3% 19.9% 23.5% 7.9%
10 to <20 167 23 13.8% 15.6% 14.9% 5.7%
20 to <30 68 8 11.8% 27.2% 27.2% 8.5%
30.00 to <100.00 80 14 17.5% 38.4% 38.4% 12.1%
100.00 (Default) 39 0.0% 100.0% 100.0% 0.0%
Retail - Secured by real
estate property Non-SME 0.00 to <0.15 1 507 342 432 0.0% 0.1% 0.1% 0.0%
0.00 to <0.10 1 267 594 336 0.0% 0.0% 0.0% 0.0%
0.10 to <0.15 239 748 96 0.0% 0.1% 0.1% 0.0%
0.15 to <0.25 81 931 102 0.1% 0.2% 0.2% 0.1%
0.25 to <0.50 83 658 61 0.1% 0.4% 0.4% 0.1%
0.50 to <0.75 30 603 45 0.2% 0.6% 0.6% 0.1%
0.75 to <2.50 86 109 291 0.3% 1.4% 1.3% 0.4%
0.75 to <1.75 73 985 211 0.3% 1.2% 1.2% 0.3%
1.75 to <2.5 12 124 80 0.7% 2.4% 2.4% 0.7%
2.50 to <10.00 21 387 376 1.8% 5.1% 5.2% 1.8%
2.5 to <5 14 852 205 1.4% 3.9% 3.9% 1.4%
5 to <10 6 535 171 2.6% 7.9% 7.9% 2.8%
10.00 to <100.00 7 195 764 10.6% 24.2% 26.0% 8.8%
10 to <20 3 391 213 6.3% 16.3% 16.1% 5.8%
20 to <30 1 234 132 10.7% 27.2% 27.2% 9.7%
30.00 to <100.00 2 570 419 16.3% 38.4% 38.4% 12.4%
100.00 (Default) 2 455 0.0% 100.0% 100.0% 0.0%
A-IRB
Number of obligors at the end of previous year Average
Exposure class PD range Of which number of
obligors which
defaulted in the year
Observed average default
rate (%)
Exposures weighted average PD
(%)
average PD
Average PD (%) historical
annual
default rate (%)
Other Retail SME
0.00 to <0.15 161 0 0.0% 0.1% 0.1% 0.0%
0.00 to <0.10 116 0 0.0% 0.1% 0.1% 0.0%
0.10 to <0.15 45 0 0.0% 0.1% 0.1% 0.0%
0.15 to <0.25 456 0 0.0% 0.2% 0.2% 0.0%
0.25 to <0.50 2 653 1 0.0% 0.4% 0.4% 0.0%
0.50 to <0.75 4 044 33 0.8% 0.6% 0.6% 0.2%
0.75 to <2.50 45 482 88 0.2% 1.6% 1.7% 0.2%
0.75 to <1.75 31 824 47 0.2% 1.3% 1.3% 0.2%
1.75 to <2.5 13 658 41 0.3% 2.4% 2.4% 0.3%
2.50 to <10.00 41 926 283 0.7% 5.0% 5.1% 0.6%
2.5 to <5 32 433 149 0.5% 4.0% 4.3% 0.4%
5 to <10 9 493 134 1.4% 7.8% 7.8% 1.2%
10.00 to <100.00 4 991 313 6.3% 21.8% 22.8% 7.1%
10 to <20 3 104 90 2.9% 15.2% 15.7% 3.3%
20 to <30 634 37 5.8% 27.2% 27.2% 6.3%
30.00 to <100.00 1 253 186 14.8% 38.4% 38.4% 16.8%
100.00 (Default) 644 0.0% 100.0% 100.0% 0.0%
Other Retail Non-SME
0.00 to <0.15 494 297 247 0.1% 0.1% 0.1% 0.0%
0.00 to <0.10 386 831 147 0.0% 0.1% 0.0% 0.0%
0.10 to <0.15 107 466 100 0.1% 0.1% 0.1% 0.1%
0.15 to <0.25 203 156 468 0.2% 0.2% 0.2% 0.2%
0.25 to <0.50 211 402 530 0.3% 0.4% 0.4% 0.2%
0.50 to <0.75 120 853 218 0.2% 0.6% 0.6% 0.2%
0.75 to <2.50 440 627 1 642 0.4% 1.5% 1.4% 0.3%
0.75 to <1.75 367 802 1 153 0.3% 1.2% 1.2% 0.3%
1.75 to <2.5 72 825 489 0.7% 2.4% 2.4% 0.6%
2.50 to <10.00 266 438 1 646 0.6% 5.1% 4.3% 0.6%
2.5 to <5 222 362 791 0.4% 4.0% 3.6% 0.3%
5 to <10 44 076 855 1.9% 8.0% 7.7% 2.0%
10.00 to <100.00 30 577 2 991 9.8% 22.7% 24.0% 9.2%
10 to <20 17 220 937 5.4% 16.1% 15.7% 4.8%
20 to <30 4 414 412 9.3% 27.2% 27.2% 8.3%
30.00 to <100.00 8 943 1 642 18.4% 38.4% 38.4% 18.0%
100.00 (Default) 7 656 0.0% 100.0% 100.0% 0.0%
F-IRB
Number of obligors in the end of previous year Average
Exposure class PD range Of which number of
obligors which
defaulted in the year
Observed average default
rate (%)
Exposure weighted average PD
(%)
Average PD (%) historical
annual
default rate (%)
Central governments or
central banks 0.00 to <0.15 284 1 0.4% 0.0% 0.0% 0.1%
0.00 to <0.10 284 1 0.4% 0.0% 0.0% 0.1%
0.10 to <0.15
0.15 to <0.25
0.25 to <0.50
0.50 to <0.75
0.75 to <2.50
0.75 to <1.75
1.75 to <2.5
2.50 to <10.00 13 0.0% 3.1% 3.1% 0.0%
2.5 to <5 13 0.0% 3.1% 3.1% 0.0%
5 to <10
10.00 to <100.00
10 to <20
20 to <30
30.00 to <100.00
100.00 (Default)
Institutions
0.00 to <0.15 303 0 0.0% 0.0% 0.1% 0.0%
0.00 to <0.10 196 0 0.0% 0.0% 0.0% 0.0%
0.10 to <0.15 107 0 0.0% 0.1% 0.1% 0.0%
0.15 to <0.25 0.0% 0.2% 0.0% 0.0%
0.25 to <0.50 66 0 0.0% 0.3% 0.3% 0.0%
0.50 to <0.75 18 0 0.0% 0.6% 0.6% 0.0%
0.75 to <2.50 5 0 0.0% 1.7% 0.0%
0.75 to <1.75 5 0 0.0% 1.7% 0.0%
1.75 to <2.5 0.0% 0.0% 0.0%
2.50 to <10.00 12 0 0.0% 4.7% 4.9% 0.0%
2.5 to <5 11 0 0.0% 4.7% 4.7% 0.0%
5 to <10 1 0 0.0% 6.8% 0.0%
10.00 to <100.00
10 to <20
20 to <30
30.00 to <100.00
100.00 (Default)
IRF
Number of obligors in the end of previous year Average
Exposure class PD range Of which number of
obligors which
defaulted in the year
Observed average default
rate (%)
Exposure weighted average PD
(%)
Average PD (%) historical
annual
default rate (%)
Corporates - Of which:
SME 0.00 to <0.15 7 0 0.0% 0.1% 0.1% 0.0%
0.00 to <0.10 3 0 0.0% 0.1% 0.1% 0.0%
0.10 to <0.15 4 0 0.0% 0.1% 0.1% 0.0%
0.15 to <0.25 50 0 0.0% 0.2% 0.2% 0.0%
0.25 to <0.50 133 0 0.0% 0.4% 0.4% 0.0%
0.50 to <0.75 119 0 0.0% 0.6% 0.6% 0.0%
0.75 to <2.50 914 1 0.1% 1.5% 1.5% 0.2%
0.75 to <1.75 718 0 0.0% 1.3% 1.3% 0.2%
1.75 to <2.5 196 1 0.5% 2.4% 2.4% 0.4%
2.50 to <10.00 431 4 0.9% 5.2% 5.1% 0.7%
2.5 to <5 311 1 0.3% 3.9% 4.0% 0.5%
5 to <10 120 3 2.5% 8.0% 8.0% 1.1%
10.00 to <100.00 63 4 6.4% 22.7% 22.1% 3.2%
10 to <20 39 1 2.6% 15.9% 15.5% 1.1%
20 to <30 12 1 8.3% 27.2% 27.2% 1.7%
30.00 to <100.00 12 2 16.7% 38.4% 38.4% 11.5%
100.00 (Default) 0.0% 100.0% 0.0% 0.0%
Corporates - Of which:
Other
0.00 to <0.15 155 0 0.0% 0.1% 0.1% 0.0%
0.00 to <0.10 70 0 0.0% 0.1% 0.0% 0.0%
0.10 to <0.15 85 0 0.0% 0.1% 0.1% 0.0%
0.15 to <0.25 233 0 0.0% 0.2% 0.2% 0.0%
0.25 to <0.50 276 2 0.7% 0.3% 0.4% 0.2%
0.50 to <0.75
0.75 to <2.50
38
402
1
1
2.6%
0.3%
0.6%
1.6%
0.6%
1.2%
0.5%
0.3%
0.75 to <1.75 384 1 0.3% 1.3% 1.1% 0.3%
1.75 to <2.5 18 0 0.0% 2.4% 2.4% 0.0%
2.50 to <10.00 188 1 0.5% 5.3% 4.9% 0.7%
2.5 to <5 146 0 0.0% 4.0% 4.0% 0.4%
5 to <10 42 1 2.4% 7.4% 8.0% 1.9%
10.00 to <100.00 33 4 12.1% 28.3% 24.8% 17.8%
10 to <20 14 0 0.0% 19.2% 16.8% 1.1%
20 to <30 13 0 0.0% 27.2% 27.2% 17.2%
30.00 to <100.00 6 4 66.7% 38.4% 38.4% 58.3%
100.00 (Default) 0.0% 100.0% 0.0% 0.0%

The observed default rates have increased for both corporate and retail exposures, and in both AIRB and FIRB, compared to December 2021, and is partly explained by a new definition of default implemented in 2022. Observed default rates are higher than average historical default rates for some PD ranges, but still lower than the exposure weighted average TtC PD for the PD ranges.

Table 3.27: EU CR9.1 – IRB approach – Back-testing of PD per exposure class (only for PD estimates according to point (f) of Article 180(1) CRR), 31 December 2022

A-IRB

Exposure class PD range External rating
equivalent
Number of obligors at the end of previous year
Of which number of
obligors which defaulted in
the year
Observed average default rate (%) Average PD (%) Average
historical
annual
default rate (%)

F-IRB

Exposure class PD range External rating
equivalent
Number of obligors in the end of previous year
Of which number of
obligors which defaulted in
the year
Observed average default rate (%) Average PD (%) Average
historical
annual
default rate (%)

According to CRR, EU CR9.1 is applicable to institutions that map its internal grades to the scale used by an ECAI or similar organisations and then attribute the default rate observed for the external organisation's grades to the institution's grades. Swedbank does not use default rates from external rating scales in its internal rating models.

Disclosure of specialised lending and equity exposure under the simple risk weight approach

EU CR10 – Specialised lending and equity exposures under the simple risk weighted approach

There are no significant changes in the total exposure in specialised lending compared to June 2022. Swedbank has no equity exposures under the simple risk-weighted approach.

Table 3.28: EU CR10.1 - Specialised lending: Project finance (Slotting approach), 31 December 2022

SEKm Specialised lending: Project finance (Slotting approach)
Regulatory
categories
Remaining maturity On-balance
sheet exposure
Off-balance
sheet
exposure
Risk weight Exposure
value
Risk weighted
exposure
amount
Expected loss
amount
Category 1 Less than 2.5 years
Equal to or more than 2.5
50%
years 70%
Less than 2.5 years 70%
Category 2 Equal to or more than 2.5
years 90%
Less than 2.5 years 115%
Category 3 Equal to or more than 2.5
years 115%
Less than 2.5 years 250%
Category 4 Equal to or more than 2.5
years 250%
Less than 2.5 years -
Category 5 Equal to or more than 2.5
years -
Less than 2.5 years
Total Equal to or more than 2.5
years

Table 3.29: EU CR10.2 - Specialised lending: Income-producing real estate and high volatility commercial real estate (Slotting approach), 31 December 2022

Specialised lending: Income-producing real estate and high volatility commercial real estate (Slotting approach)
SEKm
Regulatory
categories
Remaining maturity On-balance
sheet exposure
Off-balance
sheet
exposure
Risk weight Exposure
value
Risk weighted
exposure
amount
Expected loss
amount
Less than 2.5 years 0 50% 0 0
Category 1 Equal to or more than 2.5
years
2 1 70% 3 2 0
Less than 2.5 years 107 47 70% 140 98 1
Category 2 Equal to or more than 2.5
years
1 90% 1 1 0
Less than 2.5 years 126 79 115% 185 212 5
Category 3 Equal to or more than 2.5
years
115%
Less than 2.5 years 33 250% 33 81 3
Category 4 Equal to or more than 2.5
years
4 250% 4 11 0
Less than 2.5 years -
Category 5 Equal to or more than 2.5
years
-
Less than 2.5 years 265 125 357 392 8
Total Equal to or more than 2.5
years
8 1 9 14 0

83

Table 3.30: EU CR10.3 - Specialised lending: Object finance (Slotting approach), 31 December 2022

SEKm
Regulatory
categories
Remaining maturity On-balance sheet
exposure
Off-balance
sheet
exposure
Risk weight Exposure
value
Risk weighted
exposure
amount
Expected loss
amount
Less than 2.5 years 50%
Category 1 Equal to or more than 2.5
years
70%
Less than 2.5 years 70%
Category 2 Equal to or more than 2.5
years
90%
Less than 2.5 years 115%
Category 3 Equal to or more than 2.5
years
115%
Less than 2.5 years 250%
Category 4 Equal to or more than 2.5
years
250%
Less than 2.5 years -
Category 5 Equal to or more than 2.5
years
-
Less than 2.5 years
Total Equal to or more than 2.5
years

Specialised lending: Object finance (Slotting approach)

Table 3.31: EU CR10.4 - Specialised lending: Commodities finance (Slotting approach), 31 December 2022

SEKm Specialised lending: Commodities finance (Slotting approach)
Regulatory
categories
Remaining maturity On-balance
sheet exposure
Off-balance
sheet exposure
Risk weight Exposure
value
Risk weighted
exposure
amount
Expected loss
amount
Less than 2.5 years 50%
Category 1 Equal to or more than 2.5 70%
years
Less than 2.5 years
70%
Category 2 Equal to or more than 2.5 90%
years
Less than 2.5 years
115%
Category 3 Equal to or more than 2.5
years
115%
Less than 2.5 years 250%
Category 4 Equal to or more than 2.5
years
250%
Less than 2.5 years -
Category 5 Equal to or more than 2.5
years
-
Less than 2.5 years
Total Equal to or more than 2.5
years

Table 3.32: EU CR10.5 - Equity exposures under the simple risk-weighted approach, 31 December 2022

Equity exposures under the simple risk-weighted approach
SEKm
Categories On-balance
sheet exposure
Off-balance sheet
Risk weighted
Expected loss
Risk weight
Exposure value
exposure
exposure amount
amount
Private equity
exposures
190%
Exchange-traded
equity exposures
290%
Other equity
exposures
370%
Total

Disclosure of exposures to counterparty credit risk

EU CCRA – Qualitative disclosure related to CCR

Risk management objectives and policies

Management of counterparty credit risk – Counterparty credit risk (including settlement risk) is the risk that a counterparty to a trading transaction would not meet its final obligations towards Swedbank and that collateral held would not be enough to cover the claims. This definition encompasses repurchase agreements, derivatives, and securities financing transactions. The majority of Swedbank's counterparty credit risk emanates primarily from two units: LC&I and Group Treasury. Counterparty credit exposure arises mainly as a result of hedging of own positions in market risk in foreign exchange, interest rate and other derivatives from customer-related trading activities. As for products, most counterparty credit risk derives from interest rate swaps, basis swaps, and currency forwards. In nominal terms, forward rate agreements comprise a large share of the derivatives trading. However, since these contracts to a large extent are centrally cleared and have short maturities, the counterparty credit risk inherent in these derivatives is low.

Measurement of counterparty credit risk – Derivative and securities financing transactions market value fluctuates over time to maturity and requires that the uncertainty of the future market potential conditions is taken into account and estimated when measuring the exposure. For risk management purposes, counterparty credit risk is measured as potential future exposure (PFE) at the 95% percentile using an advanced simulation-based framework covering a majority of the counterparty credit risk in the Group. The simulation-based method takes close-out netting agreements and collateral agreements into account. For transactions not included in the simulationbased calculation Swedbank uses an enhanced version of SA-CCR where several adaptions have been made for the approach to fit the purpose of internal risk management and exposure calculation. Risk measurement and evaluation is an ongoing process and Swedbank makes regular assessments. Follow-up and measurement of counterparty credit risk exposure against approved limits is performed in a system specific to the task.

Swedbank also conducts various ad-hoc stress tests to estimate tail events, pertaining to political, market or other macro events. Effects on counterparty exposures, credit losses, REA, collateral flows and market values are considered.

Methodology to assign internal capital and credit limits for counterparty credit risk

Internal capital – Pillar 1 method for capital adequacy purposes, Swedbank applies the Standardised Approach for counterparty credit risk (SA-CCR) method to calculate the exposure amounts for derivative contracts concerning counterparty credit risk. In addition, derivative transactions are subject to capital requirements for credit value adjustment (CVA) risk where the SA-CCR method is used as well. For the purposes to assign internal capital, as well as profitability steering, Swedbank distribute regulatory capital for each customer and contract to affected unit respectively.

Credit limits – Limits for counterparty credit exposures are assessed, set and allocated in the regular credit process using the calculated estimates of maximum potential future exposure after recognition of netting agreements and collateral as appropriate. Limits are also established for exposure in specific countries and/or areas, and for FX settlement risk. Moreover, relevant credit risk limits that include counterparty credit risk are allocated to certain customer segments. The risk exposure is measured, monitored and reported daily. Counterparty credit risk is reported monthly to the Group Risk Committee and to the Board.

Policies on credit risk mitigants

Swedbank uses a variety of tools to mitigate counterparty credit risk of which the most important is close-out netting agreements, whereby all positive and negative derivative market values under an agreement at a counterparty level can be netted. Swedbank strives to have ISDA Master Agreements supplemented with credit support annex (CSA) agreements in place with all financial counterparties concerned to ensure a well-functioning netting and collateral management process. The vast majority of the current received, and pledged collateral is cash, but interest-bearing security instruments are also used. As part of the credit process, credit memos provided to credit committees specify what collateral is accepted for each individual counterparty. The range of financial collateral selection accepted is specified in credit policies. Financial collateral is subject to daily monitoring and an independent valuation.

Other actions to mitigate counterparty credit risk include steering exposure and risks to clearing houses, which is standard procedure and mandatory for a range of products, to reduce bilateral counterparty credit risk. The counterparty credit risk can also be closed out through various portfolio compression activities.

A very small part of the counterparty credit risk is reduced by credit derivatives. Swedbank conducts credit derivative transactions primarily in connection with counterparty credit risk and mainly trades with counterparties where an ISDA CSA agreement has been established. Rather than using credit derivatives to mitigate counterparty credit risk in its trading operations, Swedbank prefers to make use of collateral arrangements.

Swedbank mitigates settlement risk through Delivery-vs-Payment (DVP) or Payment-vs-Payment (PVP) arrangements when possible. One such settlement vehicle is the global FX clearing that is conducted through CLS Group (originally Continuous Linked Settlement), where Swedbank is a member. CLS Group eliminate settlement risk in FX transactions with counterparties that are eligible for CLS clearing.

Wrong-Way risk

Wrong-Way risk (WWR) is the risk that arises when exposure to a counterparty increases while the counterparty´s creditworthiness deteriorates, i.e. negatively correlated. WWR is divided into specific and general WWR. Specific WWR is identified by monitoring counterparties and transactions to capture any trade where there is a legal connection between the counterparty and the underlying issuer. Specific WWR is considered in the credit review process. General WWR is measured via a range of stress test scenarios.

Impact of the amount of collateral to provide if credit rating was downgraded

Swedbank has a very limited number of netting and collateral agreements with rating triggers. Rating-based threshold amounts are only accepted for a restricted number of counterparties, hence the impact, if Swedbank was to be downgraded, would be limited. Rating triggers may apply to the ratings of one or both parties in the agreement.

In the event of a downgrade, Swedbank would need to provide additional collateral of approximately SEK 283m for a one-notch long-term downgrade, and SEK 1 193m for a two-notch downgrade.

Table 3.33: EU CCR1 - Analysis of CCR exposure by approach, 31 December 2022

SEKm Replacement
cost (RC)
Potential
future
exposure
(PFE)
EEPE Alpha used
for
computing
regulatory
exposure
value
Exposure
value pre
CRM
Exposure
value post
CRM
Exposure
value
RWEA
EU - Original Exposure Method
(for derivatives)
EU - Simplified SA-CCR (for
1.4
1.4
derivatives)
SA-CCR (for derivatives)
IMM (for derivatives and SFTs)
15 693 21 464 1.4 131 497 52 006 48 649 10 386
Of which securities financing
transactions netting sets
Of which derivatives and long
settlement transactions netting
sets
Of which from contractual cross
product netting sets
Financial collateral simple
method (for SFTs)
Financial collateral
comprehensive method (for
SFTs)
VaR for SFTs
208 049 3 989 3 989 1 299
Total 339 547 55 995 52 637 11 685

REA for derivatives decreased by SEK 1.1bn compared to Q2 2022 mainly due to a decrease in Replacement Cost (RC). SFTs exposure remained largely unchanged.

Table 3.34: EU CCR2 - Transactions subject to own funds requirements for CVA risk, 31 December 2022

Exposure value RWEA
SEKm
Total transactions subject to the Advanced method
(i) VaR component (including the 3× multiplier)
(ii) stressed VaR component (including the 3× multiplier)
Transactions subject to the Standardised method 26 288 3 809
Transactions subject to the Alternative approach (Based on the Original Exposure Method)
Total transactions subject to own funds requirements for CVA risk 26 288 3 809

CVA REA decreased by SEK 0.2bn compared to Q2 2022, mainly due to decreased EAD.

Exposure classes SEKm Risk weight Total exposure value 0% 2% 4% 10% 20% 50% 70% 75% 100% 150% Others Central governments or central banks Regional government or local authorities 7 7 Public sector entities 4 4 Multilateral development banks 1 313 73 1 1 386 International organisations Institutions 12 395 338 12 733 Corporates 2 215 2 215 Retail Institutions and corporates with a shortterm credit assessment Other items Total exposure value 1 317 12 395 417 2 216 16 344

Table 3.35: EU CCR3 - Standardised approach - CCR exposures by regulatory exposure class and risk weights, 31 December 2022

Exposure value for CCR exposures in Standardised approach increased compared to Q2 2022 mainly due to increased derivatives EAD of CCPs (institutions with 2% risk weight).

Table 3.36: EU CCR4 - IRB approach - CCR exposures by exposure class and PD scale, 31 December 2022

Exposure classes IRB
SEKm
PD scale Exposure value Exposure
weighted
average PD (%)
Number of
obligors
Exposure
weighted
average LGD (%)
Exposure weighted
average maturity
(years)
RWEA Density of risk
weighted exposure
amounts
Central governments or central banks (F-IRB)
0.00 to <0.15 3 014 0.0% 43 45.0% 1.8 73 2.4%
0.15 to <0.25
0.25 to <0.50 189 0.5% 1 45.0% 2.5 137 72.3%
0.50 to <0.75
0.75 to <2.50
2.50 to <10.00
10.00 to <100.00
100.00 (Default)
Central governments or central banks (F-IRB) - Sub total 3 204 0.0% 44 45.0% 1.8 209 6.5%
Central governments or central banks (A-IRB)
0.00 to <0.15
0.15 to <0.25
0.25 to <0.50
0.50 to <0.75
0.75 to <2.50
2.50 to <10.00
10.00 to <100.00
100.00 (Default)
Central governments or central banks (A-IRB) - Sub total
Institutions (F-IRB)
0.00 to <0.15 22 205 0.1% 126 45.0% 2.5 5 050 22.7%
0.15 to <0.25 64 0.2% 14 45.0% 2.5 35 55.2%
0.25 to <0.50
0.50 to <0.75 40 0.6% 2 45.0% 2.5 32 80.0%
0.75 to <2.50 42 1.7% 2 45.0% 2.5 49 116.1%
2.50 to <10.00 1 3.4% 1 45.0% 2.5 2 141.0%
10.00 to <100.00
100.00 (Default)
Institutions (F-IRB) - Sub total 22 352 0.1% 145 45.0% 2.5 5 168 23.1%
Institutions (A-IRB)
0.00 to <0.15
0.15 to <0.25
0.25 to <0.50
0.50 to <0.75
0.75 to <2.50
2.50 to <10.00
10.00 to <100.00
100.00 (Default)
Institutions (A-IRB) - Sub total
Corporates (F-IRB)
0.00 to <0.15 2 021 0.1% 22 45.0% 2.5 665 32.9%
0.15 to <0.25 117 0.2% 7 45.0% 2.5 73 62.4%
0.25 to <0.50
0.50 to <0.75 78 0.6% 12 45.0% 2.5 62 79.5%
0.75 to <2.50 255 1.5% 22 45.0% 2.1 280 109.8%
2.50 to <10.00
10.00 to <100.00
59
2
4.5%
19.2%
7
1
45.0%
45.0%
2.0
2.5
89
4
150.8%
200.0%
100.00 (Default)
Corporates (F-IRB) - Sub total 2 532 0.3% 71 45.0% 2.4 1 174 46.4%
Corporates (A-IRB)
0.00 to <0.15 3 854 0.1% 101 36.6% 2.3 717 18.6%
0.15 to <0.25 2 261 0.2% 108 36.6% 1.8 726 32.1%
0.25 to <0.50 1 040 0.3% 99 36.6% 1.7 473 45.5%
0.50 to <0.75 378 0.6% 40 36.7% 1.8 219 57.9%
0.75 to <2.50 471 1.4% 76 37.3% 0.8 326 69.2%
2.50 to <10.00 18 4.7% 9 37.0% 0.8 16 88.9%
10.00 to <100.00 1 25.8% 3 36.6% 4.4 3 300.0%
100.00 (Default)
Corporates (A-IRB) - Sub total 8 024 0.3% 436 36.7% 1.9 2 478 30.9%
Retail (A-IRB)
0.00 to <0.15
0.15 to <0.25 4 0.2% 1 45.0% 0.0 1 25.0%
0.25 to <0.50 0 0.0% 1 0.0% 0.0 0
0.50 to <0.75
0.75 to <2.50 11 1.8% 22 35.6% 0.0 5 45.5%
2.50 to <10.00 165 4.8% 243 45.0% 0.0 102 61.8%
10.00 to <100.00 1 13.6% 2 60.2% 0.0 1 100.0%
100.00 (Default)
Retail (A-IRB) - Sub total 181 4.6% 269 44.5% 0.0 109 60.2%
Total (all CCR relevant exposure classes) 36 293 0.1% 965 43.2% 2.4 9 138 25.2%

As compared to Q2 2022 REA for CCR exposures risk weighted under internal approach decreased by SEK 1.1bn. This is mainly due to lower EAD for corporates and institutions.

Collateral used in derivative transactions Collateral used in SFTs
Collateral type Fair value of collateral received Fair value of posted collateral Fair value of collateral received Fair value of posted collateral
SEKm Segregated Unsegregated Segregated Unsegregated Segregated Unsegregated Segregated Unsegregated
Cash – domestic 26 950 11 849
currency
Cash – other currencies
6 786 36 343
Domestic sovereign debt 4 032 66 7 689 270 62 340 47 868
Other sovereign debt 1 591
Government agency debt
Corporate bonds
Equity securities 105 105 243 14
Other collateral 508 149 2 095 55 966 42 429
Total 4 645 35 542 9 889 48 462 118 549 90 311

Table 3.37: EU CCR5 - Composition of collateral for CCR exposures, 31 December 2022

The table presents the fair values of collateral (received and/or posted) used in CCR exposures related to derivative transactions and SFTs.

Table 3.38: EU CCR6 - Credit derivatives exposures, 31 December 2022

SEKm Protection bought Protection sold
Notionals
Single-name credit default swaps
Index credit default swaps 3 551
Total return swaps
Credit options
Other credit derivatives
Total notionals 3 551
Fair values
Positive fair value (asset)
Negative fair value (liability) -9

Notional values of index credit default swaps have increased by SEK 0.1bn compared to Q2 2022.

Table 3.39: EU CCR7 - RWEA flow statements of CCR exposures under the IMM, 31 December 2022

Swedbank AB does not have an approved IMM for measuring EAD of exposures subject to the CCR framework and therefore the table EU CCR7 is not populated with any information.

Table 3.40: EU CCR8 - Exposures to CCPs, 31 December 2022

Exposure value RWEA
SEKm
Exposures to QCCPs (total) 531
Exposures for trades at QCCPs (excluding initial margin and default fund 8 067 191
contributions); of which
(i) OTC derivatives 7 066 171
(ii) Exchange-traded derivatives
(iii) SFTs 1 001 20
(iv) Netting sets where cross-product netting has been approved
Segregated initial margin 9 835
Non-segregated initial margin 8 520 191
Prefunded default fund contributions 750 149
Unfunded default fund contributions 750
Exposures to non-QCCPs (total)
Exposures for trades at non-QCCPs (excluding initial margin and default fund
contributions); of which
(i) OTC derivatives
(ii) Exchange-traded derivatives
(iii) SFTs
(iv) Netting sets where cross-product netting has been approved
Segregated initial margin
Non-segregated initial margin
Prefunded default fund contributions
Unfunded default fund contributions

Exposure value for QCCPs has decreased compared to Q2 2022 as a result of decrease in derivatives exposure. REA decreased by SEK 0.3bn.

Disclosure of exposures to securitisation positions

EU-SECA - Qualitative disclosure requirements related to securitisation exposures

Table 3.41: EU SEC1 - Securitisation exposures in the non-trading book, 31 December 2022

Institution acts as originator Institution acts as sponsor Institution acts as investor
Traditional Synthetic Traditional Traditional
SEKm STS
of which
SRT
Non
-STS
of which
SRT
of which
SRT
Sub-total STS Non-STS Synthetic Sub-total STS Non-STS Synthetic Sub-total
Total exposures 451 451
Retail (total) 451 451
Residential
mortgage
credit card
other retail 451 451
exposures
re-
securitisation
Wholesale
(total)
loans to
corporates
Commercial
mortgage
lease and
receivables
other
wholesale
re-
securitisation

In April 2022 Swedbank invested in a traditional securitisation financing the renovation of multi-apartment buildings in Lithuania.

Table 3.42: EU SEC2 - Securitisation exposures in the trading book, 31 December 2022

Institution acts as originator Institution acts as sponsor Institution acts as investor
Traditional Traditional Traditional
SEKm STS Non-STS Synthetic Sub-total STS Non-STS Synthetic Sub-total STS Non-STS Synthetic Sub-total
Total exposures
Retail (total)
residential mortgage
credit card
other retail exposures
re-securitisation
Wholesale (total)
loans to corporates
commercial mortgage
lease and receivables
other wholesale
re-securitisation

Swedbank has no securitisation exposures in the trading book.

Table 3.43: EU SEC3 - Securitisation exposures in the non-trading book and associated regulatory capital requirements - institution acting as originator or as sponsor, 31 December 2022

Exposure values (by RW bands/deductions) Exposure values (by regulatory approach) RWEA (by regulatory approach) Capital charge after cap
SEKm ≤20% RW >20% to
50% RW
>50% to
100%
RW
>100% to
<1250%
RW
1250% RW/
deductions
SEC-IRBA SEC-ERBA
(including
IAA)
SEC-SA 1250%/
deductions
SEC-IRBA SEC-ERBA
(including
IAA)
SEC-SA 1250%/
deductions
SEC-IRBA SEC-ERBA
(including
IAA)
SEC-SA 1250%/
deductions
Total exposures
Traditional
transactions
Securitisation
Retail underlying
Of which STS
Wholesale
Of which STS
Re-securitisation
Synthetic transactions
Securitisation
Retail underlying
Wholesale
Re-securitisation

Swedbank has no sponsored or originated securitisation transactions.

Exposure values (by RW bands/deductions) Exposure values (by regulatory approach) RWEA (by regulatory approach) Capital charge after cap
SEKm ≤20% RW >20% to
50% RW
>50% to
100%
RW
>100% to
<1250%
RW
1250%
RW/
deductions
SEC
IRBA
SEC
ERBA
(including
IAA)
SEC-SA 1250%/
deductions
SEC
IRBA
SEC
ERBA
(including
IAA)
SEC-SA 1250%/
deductions
SEC
IRBA
SEC
ERBA
(including
IAA)
SEC-SA 1250%/
deductions
Total exposures 451 451 68 5
Traditional
securitisation
451 451 68 5
Securitisation 451 451 68 5
Retail
underlying
451 451 68 5
Of which STS
Wholesale
Of which STS
Re-securitisation
Synthetic
securitisation
Securitisation
Retail
underlying
Wholesale
Re-securitisation

Table 3.44: EU SEC4 - Securitisation exposures in the non-trading book and associated regulatory capital requirements - institution acting as investor, 31 December 2022

Swedbank has invested in a senior securitisation position. Swedbank's REA of the securitisation position was calculated using the SEC-SA approach and amounted to SEK 68m.

SEKm Exposures securitised by the institution - Institution acts as originator or as sponsor Total outstanding nominal amount Total amount of specific credit risk adjustments made during the period Of which exposures in default Total exposures Retail (total) residential mortgage credit card other retail exposures re-securitisation Wholesale (total) loans to corporates commercial mortgage lease and receivables other wholesale re-securitisation

Table 3.45: EU SEC5 - Exposures securitised by the institution - Exposures in default and specific credit risk adjustments, 31 December 2022

Swedbank has not securitised any exposures.

4. Market risk

Swedbank's risk appetite for market risk is low and the majority of the risk is structural or strategic in nature and emerges within Group Treasury. Market risk also arises in the daily market-making and client facilitation activities of the trading book.

Market risk

The risk to value, earnings, capital or exposure arising from movements of risk factors in financial markets. Value covers both economic value and accounting value and include valuation adjustments such as CVA (Credit Valuation Adjustment) and DVA (Debit Valuation Adjustment).

Highlights 2022

The trend of inflation and interest rate volatility at the end of 2021 continued and accelerated during 2022. Geopolitical tensions also increased significantly with Russia's invasion of Ukraine in February. As a consequence, energy prices rose pushing inflation even higher. Central banks have responded to the increased inflation with significantly higher rates and reductions of their QE programs. 2022 has also been characterised by significantly higher market volatility compared to 2021.

EU MRA - Qualitative disclosure requirements related to market risk

The majority of Swedbank's market risk is structural or strategic in nature and emerges within Group Treasury. Market risk also arises in the daily market-making and client facilitation activities of the trading book. Swedbank's trading operations are managed within the business areas LC&I and Baltic Banking primarily to fulfil the clients' transaction requirements in the financial markets.

Swedbank has established strategies and processes for the overall management of the market risks that emerge within the trading and banking book, with the ERM Policy as the starting point. The Market Risk Instruction, which originates from the ERM Policy is reviewed and adopted at least annually by the CEO. All internal regulations and processes are reviewed on a regular basis by the risk organisation, internal and external auditors, and supervisors.

The Group's total risk-taking is governed by the risk appetites decided by the Board of Directors, which limit the nature and size of market risk-taking. Only risk-taking units, i.e. units approved for risk-taking by the CEO, are permitted to take market risk. The framework includes limits as well

as escalation triggers (ETs) and key risk indicators (KRIs). CEO limits are allocated to the CFO for further allocation. To supplement limits allocated by the CEO, additional limits are set by Executive management to avoid building risk concentrations. CFO limits are allocated to the Head of Large Corporates and Institutions (LC&I), Head of Baltic Banking and the Head of Group Treasury, respectively. Limits are further allocated within respective business area or group function. Additional limits could be assigned to specific desks, subsidiaries or organisational units.

There are other units within the Group where arising banking book market risks, for various practical purposes, cannot efficiently be transferred in its entirety to Group Treasury. In these cases, the Head of Group Treasury can grant market risk mandates to such units in the form of administrative limits, ETs or KRIs.

Group Treasury, as well as LC&I and Baltic Banking, monitor and manage their market risks within the given mandates and have the possibility to use different types of derivative contracts, mainly interest rate and cross currency swaps, foreign exchange forwards & swaps as well as forward rate agreements, to mitigate currency and interest rate risks. In those cases where hedge accounting is applied, the effectiveness of the hedge is continuously monitored by evaluating the changes in fair values or cash flows of the hedged item compared with the changes in fair values or cash flows of the hedging instrument.

New products have to be pre-approved in the New Product Approval Process (NPAP), where some of the key stakeholders besides the business are the risk, compliance, and finance organisations. The process is a way of ensuring, for example, that all positions in the trading book are tradable or can be hedged.

The risk organisation performs limit monitoring, in-depth analysis, frequent stress testing and reporting of Swedbank's market risks. Internal reporting of market risk exposure and follow-up on limit usage is performed on a daily basis and delivered to various stakeholders, such as the risk-taking units and the senior management of Swedbank. The risk organisation has established sound escalation principles for limit breaches in which the market risk-takers, as well as Swedbank's senior management, are informed of the incident as well as mitigation actions.

EU MRB - Qualitative disclosure requirements for institutions using the internal market risk models

Measurement of market risk at Swedbank uses a variety of risk measures, both statistical such as various Value-at-Risk (VaR) as well as non-statistical measures. In the trading book, VaR and Stressed VaR (SVaR) are used for the daily risk measurement as well as for calculating regulatory capital. In the banking book, VaR and sensitivities are used for risk monitoring in addition to a historical simulation that is used for calculating Economic Capital. Non-statistical measures such as sensitivity analyses and stress tests are important complementary measures that provide a better understanding of specific market risk factors or possible tail scenarios. Materiality is considered when analysing and measuring the risks, paying extra attention to the largest exposures. New products have to be pre-approved by the risk organisation in the (NPAP) to ensure that all risk factors associated with the new product are identified and can be managed in the risk measurement. The use of products that contain fundamentally new market risk characteristics, such as new asset classes, requires explicit approval by the CEO. The risk system is subject to a continuous maintenance process and a yearly validation process to ensure that a relevant set of risk factors is being used as the nature and volume of trades may vary over time.

VaR and Stressed VaR

Swedbank's VaR model (using Monte Carlo simulations and a 99% confidence level over a one-day time horizon) is a useful tool for comparing risk levels across different asset classes such as interest rate, credit spread, foreign exchange or equity; and thus, gives insight into each asset class as well as into their relative risk levels. VaR does not include strategic currency risk, since a VaR measure on a one-day time horizon is not relevant for positions which are meant to be held strategically for longer periods of time. VaR does, however, include positions that are designated as "Held to maturity" or are in a hedging relationship ("Hedge accounting") and therefore have no direct impact on Swedbank's net gains and losses on financial items at fair value.

Estimates of the parameters included in the VaR model are updated on a daily basis. Both absolute and relative returns are used when simulating potential movements in risk factors. A full revaluation approach is used for both VaR and SvaR, with a few exceptions such as structured equity products and interest rate products in the Baltic subsidiaries, for which the valuation is based on approximations. Since VaR is premised on model assumptions, Swedbank conducts daily backtesting to assess the accuracy and relevance of the model. Swedbank has an approval to partially use an Internal Models Approach (IMA) when calculating regulatory capital requirements regarding market risk for Swedbank Consolidated Situation and Swedbank AB. The approval is

based on VaR and SVaR models. For both Swedbank CS and Swedbank AB, the approval covers general interest rate risk, general equity risk, specific equity risk and currency risk in the trading book for the Swedish operations. For Swedbank CS, the approval also covers general interest rate risk and currency risk in the trading book for the Baltic subsidiaries. The IMA VaR and SVaR models differ from the VaR and SVaR models used for internal risk management purposes as they do not include credit spread risk. The SVaR model uses market data from the one-year period covering early 2008 to 2009, a period deemed to be of significant stress. The VaR model uses market data from one year back, with unweighted returns. The 10-day VaR is determined by scaling one-day VaR by the square root of 10. The same methodology applies when

In addition to the Monte Carlo-based VaR and SVaR models, Swedbank also runs Historical VaR, and other variants such as Exponential VaR and Expected Shortfall, for further complementary monitoring and analysis.

Sensitivity analysis

calculating the 10-day SVaR.

Swedbank uses various sensitivity measures in order to grasp each portfolio's sensitivity to changes in one or more market risk factors. For example, measures used for interest rate sensitivities may include one basis point shifts along various parts of the curve to capture basis risk or a 100 basis point parallel shift of the full curve which attempts to capture convexity effects. Another example is an FX risk matrix which shows each foreign currency's sensitivity to changes in both price and volatility. Together, these sensitivity measures provide important information to risk analysts who monitor changes, trends and anomalies. These measures also form the building blocks of important risk limits that guide Swedbank's trading activities and banking operations.

Stress tests

Several stress tests are performed and reported to various stakeholders on a daily basis. The various statistical and sensitivity measures described above have known shortfalls and limitations. For example, the VaR model inputs are based on market data from the past year which might not include stressed market conditions, i.e. VaR figures may not capture hypothetical extreme market movements. Moreover, the VaR model does not accurately capture correlation breakdown during extreme financial market stress. Additionally, sensitivity measures only show general sensitivity to movements but provide no historical context for the figures. To address these limitations, Swedbank has a comprehensive set of stress tests which are broadly categorized into scenarios: (i) historical, (ii) hypothetical, and (iii) method and model. The stress tests (and the scenarios on which they are based) are meant to cover significant movements in market risk factors and to highlight mismatches in open positions that might cause large-scale losses.

Historical stress tests attempt to capture various effects on the current portfolio using past market data from periods of particular stress. In effect, these tests present the possible losses to the current portfolio if history were to repeat itself. The set of historical scenarios and relevant market data goes as far back as 30 years. It covers financial events (such as the 1992 Swedish banking crisis or the 2008 subprime mortgage meltdown) and nonfinancial events (such as the September 2001 terror attacks or the 2011 Japan earthquake).

Hypothetical stress tests attempt to quantify the change in portfolio value that would result from hypothetical and extreme shifts in risk factors. These tests include standardised single or cross-asset tests with large but

possible shifts that are historically informed. Other forward-looking tests can include more customised tests which may be run on an ad-hoc basis, or the EBA stress test performed every second year. Some customised tests may be more routinely established, such as the reverse stress test.

Method and model stress tests measure how statistical measures (such as VaR and Expected Shortfall) respond to changes in assumptions, parameters and market conditions. The purpose is partly to capture the uncertainty in reported risk figures due to assumptions and parameter estimations, and partly to capture how dependent the reported risk figures are on current market conditions (such as interest rate levels and risk factor covariance).

Table 4.1: EU MR1 - Market risk under the standardised approach, 31 December 2022

RWEAs
SEKm
Outright products
Interest rate risk (general and specific) 3 891
Equity risk (general and specific) 6
Foreign exchange risk 316
Commodity risk
Options
Simplified approach
Delta-plus approach
Scenario approach
Securitisation (specific risk)
Total 4 213

As of Q4 2022 Swedbank's risk exposure amount for market risk, based on calculations according to the standardised approach, was SEK 4 213m (Q2 2022 was SEK 5 151m). This change was to a large part driven by reduced exposure to specific interest rate risk in the trading

book. This in turn was driven by decreased positions in Norwegian institutions (SEK -424m) and corporates (SEK - 115m) debt instruments and Swedish corporate bonds (SEK -206m).

Table 4.2: EU MR2-A - Market risk under the internal Model Approach (IMA), 31 December 2022

SEKm RWEAs Own funds requirements
1 VaR (higher of values a and b) 6 820 546
(a) Previous day's VaR (VaRt-1) 104
(b) Multiplication factor (mc) x average of previous 60 working days (VaRavg) 546
2 SVaR (higher of values a and b) 10 428 834
(a) Latest available SVaR (SVaRt-1)) 176
(b) Multiplication factor (ms) x average of previous 60 working days (sVaRavg) 834
3 IRC (higher of values a and b)
(a) Most recent IRC measure
(b) 12 weeks average IRC measure
4 Comprehensive risk measure (higher of values a, b and c)
(a) Most recent risk measure of comprehensive risk measure
(b) 12 weeks average of comprehensive risk measure
(c) Comprehensive risk measure Floor
5 Other
6 Total 17 248 1 380

Table 4.3: EU MR2-B - RWA flow statements of market risk exposures under the IMA, 31 December 2022

SEKm VaR SVaR IRC Comprehensive
risk measure
Other Total
RWEAs
Total own funds
requirements
RWEAs at previous period end 7 189 13 042 20 231 1 618
Regulatory adjustment 5 415 10 066 15 481 1 238
RWEAs at the previous quarter-end (end
of the day)
1 774 2 976 4 750 380
Movement in risk levels -480 -777 -1 257 -101
Model updates/changes
Methodology and policy
Acquisitions and disposals
Foreign exchange movements
Other
RWEAs at the end of the disclosure
period (end of the day)
1 294 2 199 3 493 279
Regulatory adjustment 5 526 8 229 13 755 1 101
RWEAs at the end of the disclosure
period
6 820 10 428 17 248 1 380

Table 4.4: EU MR3 - IMA values for trading portfolios, 31 December 2022

SEKm
VaR (10 day 99%)
Maximum value 167
Average value 114
Minimum value 60
Period end 104
SVaR (10 day 99%)
Maximum value 328
Average value 246
Minimum value 164
Period end 176
IRC (99.9%)
Maximum value
Average value
Minimum value
Period end
Comprehensive risk measure (99.9%)
Maximum value
Average value
Minimum value
Period end

At the end of the year, the REA for Swedbank's market risk, based on calculations according to the IMA, was SEK 17.2bn (Q2 2022: SEK 18.5bn). The decrease was mainly attributable to reduced general interest rate risk exposure.

The total REA for Swedbank's market risk was SEK 21.5bn (Q2 2022: SEK 23.6bn).

Table 4.5: EU MR4 - Comparison of VaR estimates with gains/losses

Backtesting

Swedbank conducts both actual and hypothetical backtesting. Actual backtesting uses the trading operations' actual daily results, cleaned from commissions and fees and excluding monthly value adjustments (such as CVA reservations). The hypothetical backtesting uses close-of-business positions and revalues the portfolio with the latest market data to obtain a hypothetical result. The actual, as well as the hypothetical result, is then compared with VaR to ensure the validity of the IMA VaR model. If

actual or hypothetical losses exceed the calculated value at risk estimated losses, it is considered an "exception". Backtesting exceptions impact the IMA REA. Given the confidence level of 99%, an exception about 2-3 times per year would be statistically expected.

Swedbank had 11 exceptions in the hypothetical backtesting and six in the actual for 2022, as shown below. All exceptions were related to increased market volatility during the year.

EU IRRBBA - Qualitative information on interest rate risk of non-trading book activities

In Swedbank IRRBB is defined as the risk in the banking book to value, earnings, or capital arising from movements in interest rate risk factors in financial markets. Value covers both economic value and accounting value.

When it comes to IRRBB management and mitigation different management layers and independent committees are established to monitor and control the IRRBB with the ultimate responsibility to lie with the Board of Directors. A three lines of defence model with different authorities and responsibilities is adopted to manage the risk, subject to a well-defined structure of risk appetite and limits. The Risk Appetite and limits are reviewed at least on an annual basis while ad hoc updates are made when deemed necessary. The interest rate risk in the banking book is transferred from business units to Group Treasury, via a Funds Transfer Pricing mechanism, where it is centrally managed. Interest rate swaps are the main hedging instruments used to mitigate the interest rate risk, while future and forward contracts may also be considered. Risk identification, measurement, monitoring and control are always performed from both economic value and earnings

perspectives. Stress testing and reverse stress testing are periodically performed to explore possible adverse impacts on bank's economic value and earnings and to identify potential vulnerabilities.

Swedbank uses various sensitivity measures that are calculated daily in order to grasp each portfolio's sensitivity to changes in one or more interest rate risk factors. For example, measures used for interest rate sensitivities may include one basis point shifts along various parts of the curve to capture basis risk or a 100-basis point parallel shift which attempts to capture convexity effects. Additionally, supervisory outlier test scenarios are calculated in accordance with prescribed methodology along with proprietary stress testing scenarios. Other sensitivity measures applied to net interest income include for instance a 100-basis point shift and stress testing scenarios which are calculated on monthly basis.

There is also modelling of non-maturity deposits included in the calculation of the different sensitivity measures. For these non-maturity deposits the average repricing maturity assigned to the core part is 1.3 years, while the average and longest repricing maturity assigned to all non-maturity deposits is 0.4 years and 4.3 years respectively.

In the disclosed table Net Interest Income Sensitivity has been modelled using the following assumptions: Loan

contracts with a contractual floor have a zero percent floor on the market rate, deposits on transaction accounts get no change in the costumer rate when rates increase, and all deposits made by private costumers have a zero percent floor on the costumer rate when rates decrease. These assumptions are quite easy to grasp, however for everyday use within the bank some additional assumptions are applied to NII-sensitivity calculations in order to make them more rigorous. These additional assumptions apply to mortgage loans and deposits, which are divided into additional groups to more precisely model floors and other behavioural aspects.

To formulate its hedging strategy Swedbank considers its current interest rate risk profile, from both economic value and earnings perspectives, the anticipated balance sheet developments and their impact on interest rate risk metrics along with the economic and market developments. Swedbank also balances the potential impacts of the hedging on the risk metrics along with the execution costs and the potential income implications.

Interest rate swaps are primarily employed for mitigating interest rate risk arising from issuing funding instruments (micro hedging) but also for mitigating interest rate risk arising from a portfolio of fixed rate mortgage lending (macro hedging). In order to minimize or avoid volatility in the profit or loss from fair value changes in derivatives that are entered to hedge non trading financial instruments, Swedbank has elected to apply hedge accounting under IFRS 9. For a fair value hedge of the interest rate exposure of a portfolio of financial assets, Swedbank has elected to apply the hedge accounting requirements under IAS 39.

Interest rate swaps designated as hedging instruments are reported in the balance sheet on the Derivatives line. The IRS currencies depend on the currency of the hedged exposure and the market conditions.

The IRS used for interest rate risk hedging, with the exception of basis swaps, are cleared through Central Counterparty Clearing Houses (CCPs) and in this way the counterparty credit risk is eliminated.

Table 4.6: EU IRRBB1 - Interest rate risk of non-trading book activities

Supervisory shock scenarios Changes of the economic value of equity Changes of the net interest income
SEKm Current period Last period Current period Last period
Parallel up -3 036 -4 809 7 794 7 740
Parallel down 3 452 5 901 -3 274 -4 571
Steepener -709 -207
Flattener -1 334 - 2 087
Short rates up -2 732 -4 014
Short rates down 211 2 112

5. Liquidity risk

Swedbank's liquidity position remained strong with solid buffers above regulatory requirements, enabling the bank to grow with its customers and withstand changes in the economic conditions.

Liquidity risk

The risk of not being able to meet payment obligations when they fall due without incurring considerable additional costs for obtaining funds or losses due to asset fire-sales.

Highlights 2022

Due to increasing inflation during the year, central banks have shifted from accommodative policies to restrictive, and begun quantitative tightening during 2022. The discontinued central bank asset purchases have slowed deposit growth.

EU LIQA - Liquidity risk management

Strategies and processes in liquidity risk

management

The liquidity risk that is acceptable for achieving the strategic goals of the Group, risk appetite, is defined by the Board of Directors. The risk appetite comprises both qualitative and quantitative statements. The Group has a low appetite for liquidity risk to ensure that the Group always should be able to continue to serve its customers and therefore maintains resilience towards both short-term and long-term liquidity stress without relying on forced asset sales or other business disrupting activities.

For the purpose of ensuring that liquidity risk stays within appetite, and ultimately for supporting the Group's strategic goals, the maintenance of a liquidity-generating capacity, together with funding planning and risk identification, are key processes within Swedbank's liquidity risk management.

The liquidity-generating capacity comprises two components. First, the Group's liquid assets, which comprise the liquidity reserve, i.e., liquid assets under the direct control of Group Treasury, as well as eligible unencumbered assets held elsewhere in the Group. Second, over-collateralisation in the cover pool, which also represents liquidity-generating capacity as it can be used to issue covered bonds.

The inclusion criteria for liquid assets correspond to the definition of High-Quality Liquid Assets (HQLA) in the Delegated regulation on the Liquidity Coverage Ratio (LCR). The size and currency distribution of the reserve is determined by the maturity structure and composition of asset and liabilities and internal and external requirements, e.g., risk appetite, limits, and regulations applicable for Group and its Subsidiaries.

Swedbank's funding strategy is based on three objectives: diversification, commitment, and proactivity. Funding shall be diversified based on long-term and short-term debt, different products, the maturity profile, geographies, and the currency distribution.

Commitment is shown by maintaining a regular presence in the chosen markets and by providing liquidity. In order to be proactive in funding decisions, the Group monitors market developments and trends in the capital markets, including regulatory requirements, accounting changes and demands from rating agencies and investors. The funding strategy supports liquidity risk management, as it aims to ensure reliable access to funding markets.

The Group's funding strategy forms the basis for a more granular and tactical funding plan for issuance of debt where planned actions and activities are outlined. The funding plan spans a three-years period and is revised at least yearly, or when deemed appropriate due to changes in internal or external circumstances.

Liquidity risk identification is mainly managed through the Risk Identification Process (RIP), which is an annual process where liquidity risk topics are discussed. As part of the RIP, a gross risk inventory is established and maintained. Liquidity risk factors stemming from on- and off-balance sheet items are well known and covered by the risk inventory.

Structure and organisation of the liquidity

risk management function

Group Risk is responsible for ensuring that liquidity risks are identified and properly managed by Group Treasury and for this purpose have the responsibility to develop and maintain internal Group-wide methods for liquidity risk measurement and a limit framework. Group Risk is responsible for governance and strategies within the area of liquidity risk control and provides independent review of liquidity risk management. The division of responsibilities between Group Treasury and Group Risk with respect to liquidity risk management and control are regulated by internal policies.

The local Baltic subsidiary banks have separate risk functions. The local risk function is responsible for ensuring that liquidity risks are identified and properly managed by local Treasury and for governance and strategies within the area of liquidity risk control. Local liquidity risk control operate within governance and strategies set on Group level.

Centralisation of liquidity management and interaction between the Group's units

Swedbank Group employs a centralised liquidity management, in the sense that regardless of where the liquidity reserve is located, Group Treasury is responsible for monitoring and coordinating the management of the reserve in different legal entities. Regulatory or other reasons are taken into account in the allocation of liquidity, why parts of the liquidity reserve may be held by different legal entities within the Group when deemed necessary.

Besides the central Group Treasury function, also local Treasury functions are established with responsibilities for local liquidity management. Due to the centralised approach, the Group Treasury function operates in close collaboration with the local functions.

Scope and nature of liquidity risk reporting and measurement systems

The liquidity position is regularly reported to the management body through a range of channels. The monthly reports by the CFO and CRO target different committees and are reported to the Board of Directors. The scope covers the key liquidity metrics, including point in time outcomes, historical comparisons and forwardlooking perspectives. In addition, the ILAAP and the Risk Management and Capital Adequacy reports are well anchored throughout the management lines and is ultimately targeting the Board of Directors. Besides the internal risk reporting, external reporting is made to supervisors and other stakeholders.

The liquidity systems provide information required in supporting the liquidity risk management processes and cater for measurement of key external and internal liquidity metrics as well as for data for analysis. The system solutions source relevant information and logic for generating cash flows and for structuring and compiling the data in accordance with common rules.

Mitigating liquidity risk

Internal rules and a risk limit framework aim to ensure that risks stay within appetite. The limits are decided by the CEO and allocated to the relevant Executive management (the CFO in the case of liquidity risk). Executive management then allocates the limit to the ultimate riskowner, which in the case of liquidity risk is the Head of Group Treasury. Executive management may also impose limits in addition to the ones decided by the CEO.

Through the Risk Limit Framework, the risk appetite determines minimums for the earlier described liquiditygenerating capacity.

The risk appetite is limited by the regulatory metrics Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), and by survival periods, as measured by the internal Survival horizon metric. The liquidity positions as captured by the limiting metrics are monitored daily.

The Survival horizon metric is central in the management of liquidity. The survival period in the Survival horizon gives answer to the question: "for how many days would the bank survive assuming liquidity was under severe pressure?". In addition to estimating the survival period itself, the liquidity position is evaluated at certain key horizons.

The survival period is determined by the liquidity-generating capacity and the scenario-determined projected stressed cash flows. The projected cash flows cause the liquidity position to either increase or decrease over the scenario horizon. The survival period is defined as the number of consecutive days for which the liquidity position is nonnegative. Cash flows are projected using stressed assumptions, meaning for instance that wholesale funding is not, or is only partially, rolled over. Other key assumptions are that significant deposit withdrawals occur, and a severe decline in house prices.

Business continuity

Swedbank maintains Business Continuity Plans (BCPs) to manage liquidity disruptions and incidents. The BCPs specify the situations under which Group Treasury's Crisis Management Team would be activated, and the range of actions that then may be taken to restore the situation.

A primary objective of the BCP for liquidity is to ensure that action is taken in an early phase, avoiding activation of the Recovery Plan. To this end, Group Treasury maintains limits and targets for Recovery indicators set above their Recovery trigger levels.

Should the situation nevertheless become more severe, the CEO summons the Recovery Committee, and more farreaching recovery options become available.

There is also a BCP dedicated to intraday liquidity management which covers routines activated in the event of disruptions to critical IT systems used in the intraday liquidity management process, and in the event of an intraday liquidity crisis. BCPs are also established in the Baltic subsidiaries.

Stress testing

The risk appetite for liquidity risk is the range of adverse scenarios the bank shall have a capacity to withstand. The lower the risk appetite, the more adverse a scenario the bank must be able to manage.

In stress testing, scenarios that are more severe than envisioned in the risk appetite are imposed. The liquidity position in those severely adverse scenarios is compared to the risk appetite limits. The assessment is an attempt to answer the question – "given the current risk appetite, how would Swedbank fare if the materialised stress was significantly more severe than envisioned in the metrics used for daily liquidity steering?".

The stress test also assesses whether and when recovery triggers and/or regulatory requirements are breached for metrics such as the Survival horizon, LCR and NSFR.

In addition to the annual ILAAP stress test, quarterly stress tests (using the ILAAP scenario) and sensitivity analyses are conducted to continually attempt to identify weaknesses.

Swedbank has, through its established risk management processes and governance framework, adequate arrangements for liquidity risk management and for maintaining the low risk appetite.

Risk statement

Risk appetite is the level of liquidity risk that is acceptable for achieving the strategic goals of the Group. The Group has a low appetite for liquidity risk to ensure that the Group always can continue to serve its customers and shall therefore maintain resilience towards both short-term and long-term liquidity stress without relying on forced-asset sales or other business disrupting activities.

For the purpose of ensuring that liquidity risk stays within appetite, and ultimately for supporting the Group's strategic goals, the maintenance of a liquidity-generating capacity, together with funding planning and risk identification, are central processes within Swedbank's liquidity risk management.

The risk appetite is limited by the regulatory metrics Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR), and by survival periods, as measured by the internal Survival horizon metric. In an assumed adverse scenario, the Survival horizon metric displays the number of days with a positive net liquidity position, taking future cash flows from all aspects of the balance sheet into account. Throughout 2022 Swedbank's liquidity position was strong with all key metrics remaining well above internal and regulatory requirements.

Risk declaration

Total unweighted value (average)
Total weighted value (average)
Quarter ending on (DD Month YYY)
SEKm
31
December
2022
30
September
2022
30 June
2022
31 March
2022
31
December
2022
30
September
2022
30 June
2022
31 March
2022
Number of data points used in the
calculation of averages
12 12 12 12 12 12 12 12
HIGH-QUALITY LIQUID ASSETS
Total high-quality liquid assets (HQLA) 716 743 725 870 753 524 743 708
CASH - OUTFLOWS
Retail deposits and deposits from small
business customers, of which:
852 180 836 517 818 432 797 857 55 464 54 367 53 220 51 883
Stable deposits 638 669 628 513 614 283 597 097 31 933 31 426 30 714 29 855
Less stable deposits 213 510 208 003 204 149 199 778 23 531 22 941 22 506 22 028
Unsecured wholesale funding 677 635 690 094 702 960 693 355 410 290 411 553 422 056 412 130
Operational deposits (all counterparties)
and deposits in networks of cooperative
banks
369 251 385 588 388 675 385 506 138 895 143 168 143 416 138 949
Non-operational deposits (all
counterparties)
209 994 205 015 207 694 208 563 173 005 168 894 172 048 173 896
Unsecured debt 98 390 99 490 106 592 99 286 98 390 99 490 106 592 99 286
Secured wholesale funding 8 368 8 074 7 080 6 079
Additional requirements 378 282 379 475 382 397 379 903 71 297 66 455 66 905 66 170
Outflows related to derivative exposures
and other collateral requirements
Outflows related to loss of funding on
debt products
37 948 32 900 33 078 32 428 37 948 32 900 33 078 32 428
Credit and liquidity facilities 340 334 346 575 349 319 347 475 33 349 33 555 33 827 33 743
Other contractual funding obligations 38 086 35 253 28 316 22 397 32 715 30 094 23 093 17 094
Other contingent funding obligations 55 364 55 319 54 464 54 269
TOTAL CASH OUTFLOWS 578 133 570 543 572 353 553 356

Table 5.1: EU LIQ1 - Quantitative information of LCR

CASH - INFLOWS
Secured lending (e.g. reverse repos) 70 392 66 102 61 878 59 134 4 422 4 040 3 628 3 453
Inflows from fully performing exposures 40 320 38 640 37 196 34 570 29 257 27 932 26 701 25 105
Other cash inflows 47 004 38 026 30 978 27 046 47 004 38 026 30 978 27 046
(Difference between total weighted
inflows and total weighted outflows
arising from transactions in third
countries where there are transfer
restrictions or which are denominated in
non-convertible currencies)
(Excess inflows from a related
specialised credit institution)
TOTAL CASH INFLOWS 157 716 142 767 130 052 120 750 80 684 69 997 61 307 55 603
Fully exempt inflows
Inflows subject to 90% cap
Inflows subject to 75% cap 157 716 142 767 130 052 120 750 80 684 69 997 61 307 55 603
TOTAL ADJUSTED VALUE
LIQUIDITY BUFFER 716 743 725 870 753 524 743 708
TOTAL NET CASH OUTFLOWS 497 449 500 545 511 046 497 752
LIQUIDITY COVERAGE RATIO 145% 146% 149% 151%

EU LIQB on qualitative information on LCR, which complements template EU LIQ1

The average LCR has experienced a decrease of one percentage point since the third quarter of 2022. The main drivers were a slight decrease in the liquidity reserve and an increase in cash outflows from non-operational deposits and derivatives. These effects were partially offset by an increase in other cash inflows.

Swedbank is a retail bank with diversified funding. Low level of concentration is maintained by the large and broad base of depositors, and by wholesale funding that is diversified across investors, instrument types and currencies.

The largest volume of holdings in Swedbank's liquidity reserve are central bank assets. Residual assets of size in the reserve are government bonds and covered bonds of very high quality. For assessing potential additional outflows from derivatives and other collateral requirements, the historical look-back approach (HLBA) is used, together with estimated effects from eventual rating downgrades.

Swedbank actively manages currency mismatches in the Group. In addition, Swedbank is required to comply with LCR requirements for significant currencies.

There are no material items in Swedbank's LCR that are not captured in the disclosure template.

Table 5.2: EU LIQ2 - Net Stable Funding Ratio, 31 December 2022

Unweighted value by residual maturity Weighted
SEKm No maturity < 6 months 6 months to <
1yr
≥ 1yr value
Available stable funding (ASF) Items
Capital items and instruments 175 237 2 697 5 549 13 438 188 674
Own funds 175 236 2 697 5 549 13 438 188 674
Other capital instruments
Retail deposits 875 367 820 524
Stable deposits 653 869 621 175
Less stable deposits 221 498 199 348
Wholesale funding: 868 517 92 159 415 258 653 077
Operational deposits 229 463 114 732
Other wholesale funding 639 054 92 159 415 258 538 345
Interdependent liabilities
Other liabilities: 11 641 71 244 957 957
NSFR derivative liabilities 11 641
All other liabilities and capital instruments not included in the 71244 957 957
above categories
Total available stable funding (ASF) 1 663 231
Required stable funding (RSF) Items
Total high-quality liquid assets (HQLA) 5 226
Assets encumbered for more than 12m in cover pool 282 102 239 787
Deposits held at other financial institutions for operational purposes
Performing loans and securities: 201 816 103 336 1 334 306 1 070 754
Performing securities financing transactions with financial 26 000
customers collateralised by Level 1 HQLA subject to 0% haircut
Performing securities financing transactions with financial 46 717 6 973 24 415 30 650
customer collateralised by other assets and loans and advances
to financial institutions
Performing loans to non- financial corporate clients, loans to retail
and small business customers, and loans to sovereigns, and
PSEs, of which:
111 909 81 972 362 633 404 241
With a risk weight of less than or equal to 35% under the 88
275
4 687 3 228
Basel II Standardised Approach for credit risk
Performing residential mortgages, of which: 13 672 12 761 936 219 624 424
With a risk weight of less than or equal to 35% under the
Basel II Standardised Approach for credit risk
11 788 11 096 922 894 611 323
Other loans and securities that are not in default and do not qualify
as HQLA, including exchange-traded equities and trade finance 3 518
1 629
11 039 11 438
on-balance sheet products
Interdependent assets
Other assets: 79 632 63 696 68 634
Physical traded commodities
Assets posted as initial margin for derivative contracts and
contributions to default funds of CCPs
17 330 14 730
NSFR derivative assets
NSFR derivative liabilities before deduction of variation margin
posted 61 872 3 094
All other assets not included in the above categories 17 759 46 366 50 810
Off-balance sheet items 87 097 41 159 238 993 19 691
Total RSF 1 404 092
Net Stable Funding Ratio (%) 118

The Net Stable Funding Ratio (NSFR) has decreased during 2022, from 123% to 118%. The main driver behind this change has been an increase in the Required Stable Funding (RSF), mainly due to increased lending to nonfinancial corporate clients and residential mortgage customers. This effect was partially offset by an increase in the Available Stable Funding (ASF), mainly due to an increase in retail deposits.

The ASF is mostly composed of funding from deposits and long-term issued debt. A general trend since 2021 Q2 has been an increase in deposits, most importantly, retail deposits, that are classified as being more stable. This has lessened the need for market-based funding and resulted in a decrease in wholesale funding.

The RSF is mostly composed of funding needed to give out residential mortgage loans and loans to non-financial corporate clients. It is relevant to note that there is a slight interdependence between residential mortgage loans and long-term issued debt in the form of covered bonds. When a covered bond is issued, more stable funding is made available in the category wholesale funding. However, this also encumbers a corresponding volume of residential mortgage loans that then receive a slightly higher factor weight which in turn increases the required funding.

Table 5.3: EU AE1 - Encumbered and unencumbered assets, 31 December 2022

Carrying amount of
encumbered assets
Fair value of encumbered
assets
Carrying amount of
unencumbered assets
Fair value of unencumbered
assets
SEKm of which
notionally
eligible
EHQLA and
HQLA
of which
notionally
eligible
EHQLA and
HQLA
of which
EHQLA
and HQLA
of which
EHQLA and
HQLA
Assets of the reporting 505 556 40 969 2 114 178 582 997
institution
Equity instruments
4 608 3 429
Debt securities 40 969 43 439 41 165 41 165 170 614 155 419 170 760 155 540
of which: covered bonds 23 381 23 381 23 483 23 483 21 567 20 702 21 632 20 766
of which: securitisations
of which: issued by general 14 480 14 480 14 557 14 557 12 177 10 484 12 187 10 492
governments
of which: issued by financial
corporations
26 489 26 489 26 608 26 608 35 844 26 681 35 952 26 760
of which: issued by non-
financial corporations
11 063 643 11 088 646
Other assets 464 111 1 967 739 427 578

Table 5.4: EU AE2 - Collateral received and own debt securities issued, 31 December 2022

Unencumbered
Fair value of encumbered collateral
received or own debt securities issued
Fair value of collateral received or
own debt securities issued available
for encumbrance
SEKm of which
notionally
eligible EHQLA
and HQLA
of which EHQLA
and HQLA
Collateral received by the reporting institution 44 813 44 813 75 569 27 886
Loans on demand
Equity instruments 3 400
Debt securities 44 813 44 813 31 995 27 886
of which: covered bonds 8 532 8 532 26 089 23 569
of which: securitisations
of which: issued by general governments 31 336 31 336 1 946 1 661
of which: issued by financial corporations 15 192 15 192 28 353 25 714
of which: issued by non-financial corporations 992 604
Loans and advances other than loans on demand 36 932
Other collateral received 849
Own debt securities issued other than own covered bonds or
securitisations
Own covered bonds and asset-backed securities issued and not yet
pledged
359
TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT
SECURITIES ISSUED
550 369 85 782

Table 5.5: EU AE3 - Sources of encumbrance, 31 December 2022

SEKm Matching liabilities,
contingent liabilities or
securities lent
Assets, collateral received
and own
debt securities issued
other than covered bonds
and securitisations
encumbered
Carrying amount of selected financial liabilities 518 893 524 993

EU AE4 - Accompanying narrative

information

A large share of Swedbank's assets is unencumbered, as can be seen in table 5.3. These assets provide flexibility and can be used if need would arise.

The main source of asset encumbrance is mortgages, which become encumbered when they are used as

collateral when issuing covered bonds. Apart from these loans, assets are also encumbered as a natural consequence of derivative and repo transactions, with most of such encumbrance stemming from Swedbank AB. Unencumbered assets under "other assets" include assets not eligible for pledging in central banks such as intangible assets. See table 5.3 illustrating Swedbank's current and potential level of asset encumbrance.

6. Operational risk

The ongoing digital transformation, evolving technological trends, remote access as well as organised crime and geopolitical tensions raised information security threats, including cyber and external fraud risk, requiring improved ways of protection.

Operational risk

The risk of losses, business process disruptions and negative reputational impact resulting from inadequate or failed internal processes, people and systems, or from external events.

Operational risk is broken down into the following subtypes: Business Continuity risk, Third-Party risk, Information Security risk, IT risk, Legal & Internal Governance risk, Statutory Reporting & Tax risk, Processing & Execution risk, Physical Security & Safety risk, People risk, Data Management risk, Model risk, Internal Fraud risk and External Fraud risk.

Highlights 2022

Swedbank is a full-service bank in our four home markets. Our customers expect to continuously access Swedbank's services in a secure, convenient way, irrespective of the channel customers choose to meet us. This requires Swedbank to be able to maintain an efficient, stable, secure and resilient IT environment, including outsourced services.

While the war in Ukraine still has not had any major impact on Swedbank operations, the geopolitical tensions have escalated in 2022 compared to 2021 as the number of IT attacks against the financial industry have increased. During 2022, Bank's external threat level has been assessed as elevated, but Swedbank's capacity to manage these risks is good as Swedbank has not been materially impacted by external cyber-attacks during 2022.

Organized crime is a driver for increased fraud risk during 2022. Swedbank is committed towards preventing financial crime, fraud and protecting our customers. The security routines, prevention and detection capabilities as well as risk controls are always reviewed. Swedbank's ambition is to prevent fraud, and Swedbank is currently increasing efforts on prevention strategies, such as Awareness, Fraud and Security intelligence as well as Industry collaboration.

During 2022 Covid-19 pandemic effects no longer have had a major impact on Swedbank operations in our home markets. Strengthening remote availability of our services has remained in focus. Swedbank has embraced hybrid ways of working. The number of employees who work remotely remained stable during 2022. The remote access

and ongoing digital transformation bring along certain information security threats including cyber risk and external fraud risk, requiring constant focus and improvement of ways of protection.

In 2022, the amount of material incidents remained stable compared to 2021. Risks and recurring incident events that continuously require a closer attention are associated with (but not limited to) Information Security & IT risks, Business Continuity risks, Fraud risks and Third-Party risks connected to reoccurring disruptions in critical customerfacing services.

In April, Swedbank experienced a serious IT incident in connection with a system update. The incident caused display of incorrect balances in customers' account statements and subsequent payment problems. Swedbank takes what occurred seriously and has taken extensive action to prevent similar events from occurring. In October, S-FSA informed Swedbank that it is considering sanctions against the bank.

Several other initiatives are ongoing to further improve operational resilience and to ensure acceptable levels of residual risks and a high level of availability for the bank's customers.

EU ORA - Qualitative information on operational risk

Operational risks are inherent in all Swedbank's business activities. It is not cost-efficient to attempt to eliminate all operational risks, nor is it possible to do so. However, Swedbank seeks to maintain the lowest possible level of operational risks, taking into account market sentiment and regulations, as well as Swedbank's strategy, rating ambition and capacity to absorb operational risk losses. Larger losses of material significance are rare and Swedbank aims to reduce the likelihood of such losses through operational risk management and control, as well as continuity management to maintain readiness for events that could cause financial losses or reputational damage or could impact the availability of significant customer-facing services.

The Board of Directors has defined the overall aim and principles for identification, analysis and reporting, monitoring and measurement of operational risk in the ERM Policy, the Group Risk Policy as well as in the

Operational Risk Policy which is supplemented and supported by additional directives, instructions and guidelines.

Management of operational risk

Every Business Area, Product Area, Group Function, as well as the Swedbank Branches and Subsidiaries own operational risks inherent in their operations. All managers throughout Swedbank have the responsibility for the continuous and active operational risk management as part of their first line risk management.

Business managers, in their capacity as first line of defence, own the risks within their respective areas of responsibility. They are responsible to ensure that there are appropriate processes and internal control structures in place to secure operational risk identification, assessment, management, monitoring and reporting. Business managers are also responsible to monitor that operational risk exposures are being kept within the boundaries of operational risk appetite and in alignment with the operational risk management framework. Operational risk managers are embedded within the first line of defence and are dedicated to assist business managers in their dayto-day operational risk management to ensure an effective implementation of operational risk management and internal control framework.

Group Risk is an independent second line of defence function which is responsible for identifying, monitoring, measuring, analysing and reporting on Swedbank's operational risks. In this capacity it provides operational risk assurance to the senior management, different risk committees, CEO and the Board of Directors by monitoring and assessing whether the first line of defence has adequate and effective operational risk management processes and controls in place. By providing independent and periodic risk reports, Group Risk caters and summarizes a detailed overview of operational risk appetites, risk exposures, statuses on operational risk limits, including key risk indicators, as well as covering significant incident and other relevant risk highlights.

Risk Assessment

The same methods (e.g., risk assessments) to selfassess operational risks are applied throughout the bank. These methods are used on regular basis to cover among others all significant processes within Swedbank and include identification of material risks, action planning and monitoring to manage any risks that may arise.

New Product Approval Process

Swedbank has a Group-wide process for New Product Approval covering all new and materially altered products, services, markets, processes and IT-systems as well as major operational and/or organisational changes including outsourcing. The purpose is to ensure that Swedbank does not enter into activities which entail unintended risks and that accepted risks are adequately managed and controlled as part of the process and also to ensure quality when launching new or materially altered products or services. The process is designed to emphasise the

responsibility and accountability of the business areas for continuous overview of initiated NPAPs and continuous risk identification, analysis and mitigation. Group Risk and Group Compliance contributes with an expert evaluation of the risk analysis process and the residual risks, and both Group Risk and Group Compliance has the mandate to reject changes where risks exceed the risk appetite and the underlying limits.

Business Continuity Management

Swedbank's principles for Business Continuity Management are defined in a Group-level framework. Crisis Management teams are available both on a Group and on a local level to coordinate and communicate internally and externally. In addition, business continuity plans are in place for all critical processes, for IT-systems supporting these processes, and for services that are critical for society in the countries where Swedbank operates. The plans are implemented on a Group and on a local level and describe how Swedbank shall operate in the event of a severe business disruption or potential crisis situation.

Process and control management

An internal regulation on managing processes and process control has been adopted. Processes are managed and internal controls are identified by every Business Area, Product Area and Group Function across the bank. Specific framework for internal controls over financial reporting are applied for the processes concerned. In addition, a process universe is in place which clarifies the responsibilities of the significant processes, as well as for controls needed in these processes. As such, it supports operational risk management and risk control activities within Swedbank. During 2022 Swedbank initiated activity to further strengthen the process management framework and incorporate process governance in different resilience related activities.

Incident management

Swedbank works proactively to prevent and strengthen its resilience and ability to manage all types of incidents, such as IT disruptions, natural disasters, financial market disturbances, act of terrorism and pandemics, which may affect the Group's ability to provide services and offerings continually at an acceptable level. Group Risk supports business areas in reporting, analysing, and reviewing action plans to ensure that underlying causes are identified, and suitable actions are taken. Incidents and operational risk losses are reported in a central database for further analysis.

Insurance policies

Swedbank has insurance protection for significant parts of its operations and maintains several insurance programmes to mitigate operational risks (and other types of risks). These insurance programmes consist of external insurance solutions, internal captive solutions, and externally reinsured captive solutions. The external programmes include crime, professional liability, directors' and officers' liability, property insurance, and cyber insurance.

IT Risk

Swedbank has a structured approach to manage IT risks. IT serves a vital role in Swedbank, enabling the Bank and its Subsidiaries to run their business operations in a cost efficient, secure and scalable manner. Swedbank has welldocumented and implemented processes and procedures that define how the Group operates, monitors and controls IT systems and services.

Information security risk

Swedbank has a structured approach to protect information. To strengthen these efforts, processes and routines are being constantly reviewed to improve and complement the bank's management system for information security. The management system is a tool to manage and coordinate the Group's long–term efforts in a structured and methodical way.

Third-party Risk

All outsourcing, including intra-group Outsourcing, is

Operational risk losses

* Excludes the SEK 4bn administrative fine issued to Swedbank for systematic deficiencies to combat money laundering.

Figure 6.2: Operational risk losses during 2022 by Basel Event Types

associated with risks. Swedbank remains fully responsible and accountable for all outsourced processes, services or activities. Standards on Outsourcing are defined to ensure that all outsourcing arrangement are conducted in controlled manner and outsourcing related risks are identified and adequately managed.

Legal risk

The CEO has established a Group Legal function with the overall responsibility for governing, controlling and supporting proper management of legal matters. Swedbank has legal counsels in all major business areas specialised in core areas of Swedbank's operations. The legal counsels provide legal services by supporting, understanding, and acting upon the need of the concerned business. There are also internal rules on escalation, information-sharing, and reporting of legal risks and lawsuits. Regular reviews are carried out to identify and follow-up on actual and/or potential legal risks, so that practices can be modified to ensure compliance with local regulatory requirements.

Figure 6.3: Operational risk losses during 2022 by Basel Business Lines

Capital requirements for operational risk

Pillar 1 capital

Swedbank calculates operational risk capital requirements using the standardised approach. Currently no other method is applied for this purpose. As such, the standardised approach assigns multipliers determined by the capital adequacy regulation and rules (beta factors) expressing the capital requirement in relation to gross income for each business line. A new method to calculate the operational risk capital requirements as a part of the amended CRR has been proposed to be implemented on 1 January 2025.

109

Table 6.1: EU OR1 - Operational risk own funds requirements and risk-weighted exposure amounts, 31 December 2022

Banking activities Relevant indicator Own funds Risk weighted
SEKm 2020 2021 2022 requirements exposure amount
Banking activities subject to basic indicator
approach (BIA)
Banking activities subject to standardised (TSA) /
alternative standardised (ASA) approaches
Subject to TSA:
46 152
46 152
47 419
47 419
53 614
53 614
6 400 79 995
Subject to ASA:
Banking activities subject to advanced
measurement approaches AMA

Annual review of Operational Risk increased REA by SEK 4.4bn (75.6bn in 2021), caused by higher average income for the last three years calculated this year compared to last year.

7. Compliance risk

Swedbank has a low risk appetite for compliance risk and is committed to comply with the letter, spirit and intent of all applicable regulations, laws and standards of good market practice in every jurisdiction in which it operates.

Compliance risk

The risk of failure by the Group to fulfil and meet the external and internal regulations applicable to the Group's licensed operations.

Highlights 2022

Developments concerning the risk of money laundering and terrorist financing

Based on historic shortcomings and to meet the expectations from regulators, as well as Swedbank's target of being in the forefront in the fight against financial crime, the bank has since 2020 conducted extensive anti-money laundering and counter-terrorist financing (AML/CTF) remediation programmes. The programmes have amongst other things improved the Group's key processes and IT systems connected to risk assessment, know your customer (KYC), customer risk classification, transaction monitoring, financial sanctions, as well as internal and external reporting. The programmes have also clarified the responsibilities between first and second line of defence and assigned the compliance function the role as owners and standard setters of the overarching Group AML/CTF and financial sanctions frameworks.

During 2022, the programmes to address AML/CTF related shortcomings have continued according to plan. Over a three-year period (2020-2022), external experts are conducting an annual evaluation of the progress in the AML/CTF-related remediation programmes.

The U.S. authorities are continuing to investigate Swedbank's historical work and information disclosures concerning AML/CTF. The investigations are being conducted by the Department of Justice (DoJ), Securities Exchange Commission (SEC), Office of Foreign Assets Control (OFAC) and Department of Financial Services in New York (DFS). The investigations are at different stages and the bank cannot at this point in time predict any financial consequences or when the investigations will be completed.

Swedbank AS has been informed by the Estonian Prosecutor's Office of suspected money laundering in 2014 – 2016. The criminal investigation originates from the Estonian FSA's previous investigation of Swedbank AS in

  1. The maximum fine for the suspected crime is EUR 16m.

Developments concerning conduct risk

Swedbank identified during 2021 elevated compliance risks in the customer protection area and in the market surveillance area. The identified deficiencies in the customer protection area have been addressed in 2022. Work is ongoing within the bank to address the deficiencies identified in the market surveillance area. Swedbank's compliance function monitors this work.

On 1 July 2022, Swedbank received a claim from the Swedish Pensions Agency regarding Swedbank's historic role as a custodian bank for the fund Optimus High Yield 2012-2015 - an assignment which ended nearly ten years ago. The Swedish Pensions Agency has set a claim for the Bank of SEK 4 bn. Swedbank has on 18 August 2022 responded to the Swedish Pensions Agency that the bank disputes the claim.

Management of compliance risk

The first line of defence owns the compliance risks inherent in their operations. All managers throughout Swedbank have the responsibility for the continuous and active compliance risk management as part of their first line risk management. The following core compliance processes have been established to cater for effective management of compliance risks across the Group.

Regulatory screening and control

The main purpose of the regulatory screening and control process is to enable Swedbank to identify and take action on new, amended or revoked external regulations. In addition, the process provides assurance that changes are implemented adequately and on time.

Interaction with regulators

The aim with the process for interaction with regulators is to ensure that Swedbank upholds high quality and consistent standards in its dealings with the supervisory authorities overseeing the Group. The process also serves to provide an oversight of all material supervisory matters between the Group and its supervisors.

Risk-based planning

The risk-based planning process serves to make sure that

the Group's material compliance risks are identified and assessed, and that relevant control activities are planned, using a risk-based approach to manage the related risk. It also improves coordination and information sharing between Group Risk, Group Compliance and Group Internal Audit towards aligned assurance.

Monitoring activities

Monitoring activities are in-depth reviews conducted by Group Compliance to assess how the Group complies with applicable external and internal regulations.

Advice and support

The advisory process for Group Compliance is a key activity for the function that enables sound and sustainable business in line with the regulatory expectations put on the Group.

Training

Mandatory compliance related trainings are regularly reviewed and updated to ensure they remain relevant and fit for purpose.

Compliance Change Activities

Swedbank continuously conducts compliance related change activities to ensure Swedbank's compliance risk management processes stay relevant and effective. In 2023, the compliance function will focus on strategic risk advice, forward looking capabilities and strengthening IT and data for key compliance processes.

Conduct risk

Swedbank continuously addresses risks related to the conduct of the bank and its employees by emphasising the importance of adherence to the Code of Conduct, sound ethics and mitigating conflicts of interest. Group Compliance is responsible for risk oversight and standard setting obligations for conduct risks (customer protection risks, market conduct risks and data protection risks).

Code of Conduct and compliance awareness

Swedbank has a mandatory annual Code of Conduct and ethics training for all employees. The training is part of the compliance awareness scheme, which includes trainings and activities to continuously highlight and address compliance awareness and the importance of being compliant.

Conflicts of interest

Swedbank's conflicts of interest processes set a common structure in the Group for identifying, documenting and mitigating any conflicts of interest related to the organisation, executives, and key position holders.

Internal alerts (whistleblowing)

Swedbank's internal alerts process allows employees and other stakeholders (both internal and external) to report and raise concerns of potential or actual failures to comply with external and internal rules or regulations, concerns of breaches of internal standards, irregularities, and criminal offences, including but not limited to, corruption, fraud, other financial crimes and sexual harassment.

Financial crime risk

Swedbank is a full-service retail bank offering a wide range of products and services to a large number of private and corporate customers. This makes the Group vulnerable and exposed to many predicate crimes in relation to money laundering as well as many different types of money laundering and terrorist financing schemes. The Group is also obliged to comply with various financial sanction programmes. Swedbank is applying robust and consistent AML/CTF and financial sanctions processes and procedures to prevent the use of the services, products or channels for purposes of money laundering and terrorist financing, as well as to comply with applicable financial sanction programmes. Group Compliance is responsible for risk oversight and standard setting obligations for financial crime risk (money-laundering and terrorist financing risk, financial sanctions risk, bribery- and corruption risk and facilitation of tax evasion risk).

Group AML/CTF framework

The Group AML/CTF framework aims to ensure clear roles and responsibilities as well as a clear AML/CTF risk strategy and risk appetite. Combined with a strong and coherent AML/CTF organisation and processes, it ultimately aims to ensure an effective overall AML/CTF risk management. The AML/CTF framework is reviewed annually.

The Group Specially Appointed Executive is the chair of the group-wide risk committee Group Financial Crime Committee, which has been established to ensure adequate and effective management of money laundering and terrorist financing risks in the Group.

General Risk Assessment

The Group performs a General Risk Assessment on an annual basis. In accordance with the risk-based approach, the identified and assessed inherent risks shall set the foundation for all AML/CTF routines, processes and measures in Group. This is to ensure that measures taken are commensurate with the risks that Swedbank is exposed to.

Know your customer

The Group framework outlines the minimum requirements as regards the performance of risk-based know-yourcustomer measures on customers, the customers' beneficial owners and authorised representatives. The Group has an ambition to have common standards in all home markets, however each Business Area and legal entity is accountable for interpreting and implementing the requirements in its business processes and legal requirements.

Transaction monitoring

To detect suspicious activities, behaviours or transactions which could be related to possible offences, moneylaundering or terrorist financing, Swedbank performs riskbased transaction monitoring of its customer activities. This includes scrutiny of transactions undertaken throughout the course of the business relationship as well as occasional transactions.

Financial sanctions

The Group Policy on Financial Sanctions lays out the overarching views on how the bank achieves adherence to various relevant sanction programmes, i.e., financial sanctions enacted by the EU, the UN, the UK and the US. The Group takes a programmatic and risk-based approach to sanctions screening, in line with the Wolfsberg Guidance on Sanctions Screening. This means, inter alia, that the bank's sanctions programme is applied in conjunction with other anti-financial crime processes, such as policies and procedures, risk assessment and internal controls.

The bank performs group-wide daily screening of all international payments, trade finance messages and the registers of new and existing customers, to ensure that Swedbank is not assisting with any transactions or retaining any business engagements that are subject to EU, UN or relevant US and/or UK sanctions.

Regulatory compliance risk

Through Swedbank's Policy on Enterprise Risk Management and the Policy for Group Compliance, it is established that the scope of Group Compliance covers regulatory compliance risk in relation to financial risk, operational risk and ESG (environment, social and governance) risk, to ensure risk oversight in relation to all regulations impacting the Group's licensed operations. Group Compliance has established processes and controls to provide assurance on regulatory compliance risk.

8. ESG Risk

ESG Risk

The risk that arises from the inability to properly identify and manage Environmental, Social or Governance ("ESG") related events that, if they occur, could cause material negative financial impact and/or material negative impact on the Group's brand and reputation.

Strategy and business processes

The Swedbank Strategic Direction

Sustainability, including the management of ESG risk, is an integrated part of Swedbank's long-term Strategic Direction as outlined by Swedbank's vision of "A financially sound and sustainable society". The vision subsequently cascades down into the strategy. The strategy is reviewed annually and assesses the external business environment, including for example customer demand and behaviour, the regulatory environment, and the macroeconomic environment. The process is complemented with a topdown risk assessment in order to capture strategic risks. The strategy also outlines specific strategic priorities related to sustainability, for example the focus to "Enable the sustainability transition" for corporate customers. Several key elements are in place to realise the focus area's ambition such as a Sustainable Funding Framework which includes green and social categories and various ESG-related financing offerings.

Business, Activity and Financial planning is the business process that concludes on ESG activities in the short- to mid-term, on Group level but also within Business areas and Group functions. The planning related to ESG is held together across the bank by the centralised Group Sustainability function, to support the transformation journey in the area across the bank and support with crossgroup coordination.

Climate targets for the lending portfolio

As part of the commitment to the Science-Based Targets initiative and the Net-Zero Banking Alliance, Swedbank has committed to setting decarbonisation targets aiming to achieve net-zero emissions from own operations as well as from lending and investment activities by 2050 at the latest.

Swedbank during the year also adopted 2030 decarbonisation targets for the lending portfolio. The targets are in line with the global 1.5° C target and have been set for the following sectors: mortgages, commercial real estate, oil & gas, power generation and steel. The

targets are seen as a strategic steering tool for the bank to help society in transition, do financially good business, manage climate change-related risks, and capture opportunities in the portfolios.

The decarbonisation targets aim to ensure that Swedbank's future balance sheet is aligned with the expected development of society in the longer term and hence reduce the long-term risks of climate-related transition risk.

Swedbank has also set environmental targets for its own operations, including for direct greenhouse gas emissions, energy consumption, waste and water consumption.

Credit strategy, engagement policies and business processes

Through its annual Credit Risk Outlook report the independent risk management function provides input to the business areas when setting their respective credit strategies. ESG risks and opportunities are central themes in the report which most recently focused on the European Union climate policy framework "Fit for 55" and its implications for different sectors and lending portfolios. The report also analysed how the climate transition is impacted by the Ukrainian war, and the aim for energy independence in Europe.

The Position statement on climate change prohibits or sets out conditions for the engagement with companies with carbon-intensive activities, and states that the bank shall advocate that its counterparties adopt a climate strategy and climate goals aligned with the Paris Agreement.

To support ESG risk assessment, Swedbank has implemented sector guidelines. The guidelines are tools to enable better insight into the sustainability issues faced by different industries, and to provide guidance on elements that can be discussed with clients, suppliers and other business partners.

In the procurement process all suppliers must sign Swedbank´s Code of Conduct and undergo a Sustainability Assessment before entering a contract. All suppliers who do not accept Swedbank Code of Conduct are escalated to the Procurement Sustainability Committee. All new suppliers need to answer several questions covering different ESG factors. Suppliers with a high "sustainability risk" tier will get a corrective action plan.

Swedbank has a Group-wide New Product Approval Process covering all new and/or revised products, services, activities, processes and/or systems as well as major operational and/or organisational changes. The purpose is to ensure that the Group does not enter into activities that entail unintended risks or risks that are not immediately managed and controlled as part of the process. In addition,

SWEDBANK Risk Management and Capital Adequacy Report – Pillar 3 – Q4 2022

the Group is able to assure quality when launching new and/or revised products and services.

Internal governance

The Board of Directors, with its overall responsibility for ensuring that the Bank's risks are managed and controlled, is responsible for the establishment of the risk framework, which includes policies covering risk appetite, risk management, and risk control. The Board has the responsibility to ensure that all relevant risks, including environmental risks, are identified, assessed, managed, monitored, internally reported, and controlled. The Board is responsible for the evaluation of the Bank's risk management and is responsible for regular review and evaluation of internal reports on risk exposure. As a risk type in Swedbank's Risk Taxonomy, ESG risk is integrated into the risk management process, with roles and responsibilities allocated in accordance with the three lines of defence concept.

The Board has assigned the CEO with the general responsibility for the Bank's implementation of the Board's strategies, for ensuring that these strategies are implemented across the Group, and for establishing and following up on the objectives for the Bank's operations. The Board has also assigned the CEO with the responsibility of ensuring that the Bank's risk management, internal control, and governance processes are satisfactory and in accordance with laws, internal and external regulations, and generally accepted practices or standards. The Board has delegated the CEO the responsibility for ensuring that the Group is organised adequately so that all risks – including ESG risks – are satisfactorily identified, assessed, managed, monitored, internally reported, and controlled. The Board has furthermore assigned the CEO with the responsibility to ensure that sustainability, with account taken to ESG risk, is an integrated part of the business.

To drive and coordinate group-wide efforts in the overall sustainability area, a group function, Group Sustainability, has been established. Group Sustainability is, inter alia, responsible for:

• the Swedbank Sustainability Roadmap, a five-year transformation plan centred on operationalising the sustainability aspects of the Strategic Direction and on stronger sustainability management.

• the sustainability reporting, in the Annual- and Sustainability Report, including parts of the EU Taxonomy, TCFD-reporting, and the Sustainable Bond Impact report.

• Coordinating the implementation of regulations stemming from the European Union's Sustainable Finance Action Plan.

• the ISO 14001 certification and the annual external audit. The "Management review" is conducted once a year in the bank's management team Group Executive Committee and the bank's subsidiaries. It's the bank's follow-up of the environmental work conducted by the

bank. if the environmental goals have been achieved, how employees' environmental competence has developed and how well the bank complies with applicable environmental legislation. Group Sustainability coordinates the different business area's reporting and the audit.

The Head of Group Sustainability reports regularly on sustainability related issues to the CEO.

Swedbank follows the Global Reporting Initiative (GRI) framework for sustainability reporting. The GRI report is linked to material topics, which have been identified by Swedbank in a materiality analysis, and how these material topics coincide with GRI's general and topic-specific disclosures. The materiality analysis is considered in Internal Audit's annual risk assessment to ensure that relevant sustainability aspects are included in the audit plan.

Swedbank Sustainability Committee

The Swedbank Sustainability Committee has been established to provide support in the effective management and governance of sustainability matters, which could include ESG risk, with the aim to support and promote an ethical standard, integrity and the corporate values in the organization.

Swedbank's sustainability committee is led by the Head of Group Brand, Communication & Sustainability. Swedbank's sustainability committee handles topics involving human rights, tax issues, environmental challenges and ethical dilemmas. In the case of difficult business decisions or where internal guidelines do not provide enough guidance, issues can be escalated to Swedbank's Sustainability Committee.

The Swedbank Sustainability Committee has no decisionmaking right in itself. Any decision made at meetings of the Swedbank Sustainability Committee is made by the Head of Group Brand, Communication & Sustainability in accordance with his/her mandate. Matters dealt with by the Swedbank Sustainability Committee that are outside the authority of the Head of Group Communication & Sustainability or another member of the Swedbank Sustainability Committee shall be forwarded to the CEO, the Board of Directors or another relevant decision-making body as appropriate.

The Swedbank Sustainability Committee has the right to ask any executive or employee of the Group to help with the assessment of a matter brought to the Swedbank Sustainability Committee. Such executive or employee has to respond to such request from the Swedbank Sustainability Committee. The Committee may also proactively engage the business areas, product areas and group functions to present sufficient basis for assessments, including but not limited to conducting investigations/analyses on the state of matters, and presenting proposals on actions to be taken.

Other committees

SWEDBANK Risk Management and Capital Adequacy Report – Pillar 3 – Q4 2022 In each Baltic country, Swedbank has established local Sustainability Committees following the same working

principles and process as the Group Sustainability Committee.

The Procurement Sustainability Committee handles procurement-related, escalated sustainability issues where the Head of Group Sustainability is also involved.

The Sustainable Bond Committee has been established as the decision-making body that approves the proposed loan's eligibility as a green or social asset and thus the inclusion in Swedbank's Sustainable Asset Register.

Performance evaluation and remuneration

Sound risk-taking is incorporated in Swedbank's business strategy. There shall be an alignment between the rewards and risk exposure of shareholders and employees. Remuneration should counteract excessive risk-taking and incentivise employees to deliver sustainable performance that is consistent with strategic goals as well as sound and effective risk management.

Swedbank integrates ethical, social, environmental and economic considerations in all its business decisions, operations and business development. Within Swedbank's Performance Development process, individual performance criteria are set to contribute to and support Swedbank's overall strategic direction, in which sustainability plays an important part.

Furthermore, ESG risks are integrated in Swedbank's remuneration practices by including the fulfilment of performance management processes on an individual level which also comprises assessing a number of behaviours linked to the Group's values – open, simple and caring, as well as applying deferral periods to the delivery of variable remuneration in instruments for the majority of employees. Lack of compliance with external or internal regulations or deficiencies in risk management capabilities are circumstances that will be considered inconsistent with Swedbank's values.

In addition to the overall sustainability targets described in the first section, Swedbank has sustainability KPIs and targets on CEO and Group Executive Committee level that are followed up by the Board of Directors in the performance management framework. The KPIs include prioritised sustainability areas and are linked to Swedbank's long-term sustainability performance, such as improving employee engagement and increasing the volume of sustainable financing.

The overall targets are cascaded from the CEO to the top executives in the bank and downwards as applicable to each part of the organisation and their role to enable the bank to deliver on the set Strategic Direction. Top executives' performance is assessed based on results and behaviours that ensure long-term and sustainable results for the bank; their performance is an element that impacts their remuneration through fixed salary over time.

Risk management

SWEDBANK Risk Management and Capital Adequacy Report – Pillar 3 – Q4 2022 ESG risk is a driver of other risk types in the Group's risk taxonomy. It can materialise through one or several

transmission channels, including the financial position of counterparties, real estate values, household wealth, operational failures, and employee or customer dissatisfaction. All risk types in the risk taxonomy are subject to an ESG risk relevance assessment with the purpose of determining if the development of ESG factors is likely to have a potential impact on the risk type. ESG factors are relevant for most risk types, and in particular for credit risk and operational risk.

Definitions of ESG factors, ESG risks, and their drivers and transmission channels in the Group's risk management framework are to a large extent aligned with the definitions provided by the EBA in the final report on ESG risk management. Swedbank is also leveraging the Sustainability Accounting Standards Board (SASB) Materiality Map to identify financially material ESG issues on sector and industry level.

Although all ESG factors may in principle drive risks, the emphasis is currently on environmental factors and in particular on climate change. Climate and environmental risks have distinctive characteristics demanding special considerations, including a potentially large impact, an uncertain and longer-term time horizon during which they could materialise, and the dependency on short-term action. Thus, despite some risks being more likely to materialise in the long term, they require management today.

Methodologies to assess the financial materiality for individual institutions, i.e. establishing a clear and measurable link between ESG factors and credit risk, are still in an early stage of development. The European Banking Authority (EBA) has been mandated with developing common methodologies for ESG risk assessment. In the EBA report on ESG risk management and supervision a set of risk assessment methods are presented. These are: (i) the alignment method, which focuses on how aligned an institution's portfolio is with global sustainability targets, (ii) the exposure method, which focuses on how individual exposures and counterparties perform on ESG factors, and (iii) the risk framework method, which focuses on how sustainability related issues affect the risk profile of a bank's portfolio and its standard risk indicators and includes scenario analysis and stress testing. Swedbank has developed methods within all three categories.

The portfolio alignment method - Swedbank is measuring financed emissions and has set climate targets for the lending portfolio

The primary purpose of the climate targets is to contribute to combatting climate change by supporting our customers in their transition to more sustainable business models, but they also allow Swedbank to manage its exposure to ESG risk as they steer the lending portfolio towards activities that are aligned with limiting global warming to 1.5˚C.

The exposure method - The corporate customer ESG analysis

In the credit origination process, corporate customers are assessed from a sustainability perspective to ensure that risks are sufficiently managed and that the operations of the customer are in line with Swedbank's values and policies. This assessment is now being complemented with the Corporate Customer ESG analysis tool which uses a quantifiable methodology to focus on the most material ESG factors for each sector. By providing industry- and customer-specific ESG scores, the new tool will enable Swedbank to manage ESG risks both on customer and portfolio levels.

The score is a result of (i) the identification of exposures to ESG factors (e.g., greenhouse gas emissions, energy efficiency, employee health and safety) in each sector based on the customer's primary economic activity, and (ii) the assessment of the customer's ESG management capability based on a management questionnaire. The assessment leads to an ESG score and a classification of corporate customers into high, medium and low ESG exposure.

The Corporate ESG Analysis tool was launched for large corporates in 2022 and is planned for launch in remaining segments during 2023.

Risk framework method – forward looking risk identification and assessment

Climate change, including changes made to meet the threat of climate risks may give rise to credit risk, especially in certain sectors. The table below shows the parts of lending to the public that present material climate-related risks exposures. The groups and sectors are aligned with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). The TCFD has identified industries that are more likely to be financially impacted due to their exposure to climate-related risks, including greenhouse gas emissions, energy use and water use. The industries are grouped into: Energy; Transportation; Materials and Buildings; and Agriculture, Food, and Forest Products. Swedbank also presents an additional group, Financial, which is predominantly exposed indirectly by assets in the groups.

The TCFD material groups are based on the industries' value chains which differs significantly from the Group's sector classifications, which are based on primary economic activity. The Group's sectors can be found in the table Loans to the public and credit institutions at amortised costs, carrying amount, section 3.1.6 of the annual report. Exposures to material TCFD groups amount to SEK 635 088m (566 192), or 22 (21) per cent of Swedbank's maximum credit risk exposure as presented on pages 87-88 in the annual report.

Material groups
according to TCFD
Gross carrying amount Sectors according to TCFD Gross carrying amount
2022 2021 2022 2021
75 868 53 349 Credit institutions 56 600 38 129
Financial Insurance companies 55 127
Asset owners and asset managers 19 213 15 093
25 270 23 274 Oil and gas 3 902 6 002
Energy Coal 0 0
Utilities 21 368 17 272
38 654 33 802 Air transport 292 665
Shipping 11 651 11 577
Transportation Rail transportation 991 359
Heavy vehicles 17 481 15 461
Automobiles 8 239 5 740
68 074 64 134 Agriculture 37 579 37 637
Agriculture, Food and Beverages, Packaged food and Meats 6 260 3 933
Forest products Forestry 18 245 18 232
Paper and forest products 5 990 4 332
427 222 391 633 Metals & Mining 2 520 2 884
Chemicals 12 945 6 759
Construction materials (excl. wood) 3 301 3 024
Materials and Buildings Capital goods 4 842 4 517
Real estate management and
development
403 614 374 449
Total 635 088 566 192 Total 635 088 566 192

Table 8.1: Material groups according to TCFD

Understanding the exposures to TCFD material groups is a starting point, but to better understand the implications of possible future developments Swedbank has carried out scenario analysis with the purpose of identifying both risks and opportunities within the different groups.

Two different scenarios have been analysed: (i) the Sustainable Development Scenario (SDS <2°C temperature increase) and (ii) the Stated Policy Scenario (SPS ~ 3°C

Table 8.2: Risks identified in the TCFD scenario analysis

temperature increase), both from the International Energy Association (IEA).

The IEA global scenarios were used as a basis and then developed by the Group to account for regional and sector level conditions. A summary of the risks that were identified in the short, medium and long term are presented in the table below.

Short term (1-5 years) Medium term (>5-15 years) Long term (>15–25 years)
Oil and gas asset values decline as investor risk Major transformation of the agriculture and More extreme weather events such as heat waves,
appetite is reduced, which contributes to increased
credit risk in the energy sector.
forestry sectors with new resource efficiency
technologies, e.g. precision agriculture and new
more frequent forest fires and heavy precipitation
could lead to unusable land and infestations within
crops in farming. Forestry increases the carbon the agricultural and forestry sector.
Costly investments for the electrification,
especially in the transport, energy and materials
sectors. Along with uncertainty about different
sink and helps preserving biodiversity, which
negatively impacts the cash-flow.
Sea level rise in flood-prone areas could lead to
price declines, loss of insurance and increased
technologies this increases the transition risk. Adaptive measures to limit damage from acute need for building protection and repairs in the real
The planned reallocation of EU subsidies could be and chronic weather events, such as storms,
floods and temperature rise increase, especially in
estate sector.
a financial issue for the agriculture and forestry
sector. Areal support is reduced while sustainable
the agriculture and forest sectors. Older, energy inefficient buildings in locations
where land is not in high demand become stranded
farming methods are given increased funding. Lower demand for energy- intensive properties assets.
A wave of policy change emanating from the EU
green deal push transformation in most sectors.
leads to price declines/lower valuations in the real
estate sector.
Impacts from climate change on the global
economy can increase systemic risks in the
Rapid changes in consumer preferences, i.e. Investor risk appetite decreases more generally for financial system.
increased demand for sustainable products create
challenges for most sectors, notably
assets with climate-related risks. Refinancing risk
and credit risk go up.
Investment and holding companies with
insufficient management of climate risk may see
manufacturers and retailers. Reputational risk if the bank's own management of
climate risks is seen as insufficient.
their business model and assets being stranded.

Financial

Risks

Most of the lending in this group consists of loans to credit institutions, which primarily are short-term and related to the Group's liquidity management. The credit risk is low and expected to remain low in both scenarios, although in the stated policy scenario there is an increased risk for disruptions in the financial system in the long-term.

Lending to asset owners and asset managers such as investment firms and treasury companies of large industrials is moderate. These companies have an important role in society, and that they manage the climaterelated risks in their investments professionally is a key priority. The risk is well diversified and the Group has not identified significant risks due to climate change in the scenarios.

Energy

The TCFD sector oil and gas shows increased credit risk in the sustainable development scenario in the short-term. The Group's lending to the sector have been significantly reduced since 2015 and are now minor. The Position statement on Climate change states that the Group will not directly finance any exploration of new oil and gas fields. Swedbank has no exposures in the coal industry.

The largest lending in this group is found in the utilities sector. The portfolio consists mainly of lending to large – often state owned or controlled – companies supplying electricity and heat to the home markets. In the sustainable development scenario a wide and far-reaching investment need related to electrification was identified. Production, storage and transmission of electricity require vast investments over the coming decades to meet an increasing demand, not least from transport and industry. In the Baltic economies a challenge of shifting from fossil fuelled electricity production to green production was identified in the same scenario. In the stated policy scenario costs for electricity transmission are expected to increase due to more frequent acute weather events. The transformation in the energy sector holds uncertainties and increased risks, but there is an increasing demand, which strong customers with strong owners and Swedbank's advisory could turn into financial growth.

Transportation

In the short-term the sustainable development scenario entails rapid growth in electrification, where the transport sector is at the forefront with increased transition risk as a consequence. Most of the lending is related to road transport (heavy vehicles and automobiles). The transformation of this sector requires massive investments. To be able to shift the fleet of vehicles from fossil fuelled to electric and hydrogen it is important that companies have a robust financial standing. This is given

special attention in the Group's strategy, which aims to provide support to this sector during its transition.

Shipping is exposed to both transition risk and physical risk, but lending volumes are moderate and diversified across many segments. There will be a need to invest in new technologies to reduce emissions, notably in the sustainable development scenario. Moreover, insurance premiums rise due to a higher frequency of extreme weather events, notably in the stated policy scenario. The Group's strategy in this sector is to support customers transitioning in line with climate goals using advisory tailored for each customer.

Agriculture, Food, and Forest products

The agriculture and forestry sectors account for a large portion of the lending portfolio and is impacted throughout both scenarios. Short and medium term in the sustainable development scenario there is significant transition risk, and long term in the stated policy scenario there is significant physical risk from both acute and chronic events. The anticipated credit risk increase is moderate since this is a group with relatively low financial risk and stable demand. Swedbank is working closely with its customers and the climate related advisory, e.g. through the new ESG analysis tool, is important to assure a continued low risk transformation given local and individual conditions.

Materials and Buildings

Real Estate management and development is the Group's largest TCFD sector. It is exposed both to transition risk and physical risk. The overall impact on credit risk is assessed to be low to moderate in both scenarios. The transition risk in the sustainable development scenario is primarily related to the pressure from policy makers and from the market to improve energy efficiency. This means increased investment cost, but also a lower sensitivity to rising energy costs. As long as properties are in high demand costs can be fully or partially transferred on to tenants, which is often allowed contractually. This means cash flows would be only moderately impacted. For properties with low underlying demand this may not be the case and would negatively impact the value of the property. In the stated policy scenario there are increasing physical risks, especially from flooding due to heavy rainfall. Exposed properties may need to invest to mitigate these risks and there is also a risk of higher insurance premiums or loss of insurance. This would impact cash flows and ultimately the value of the property. An important part of Group's risk management strategy is to provide tailored climate advisory and support customers in their transition.

The chemicals sector, which includes plastics and rubber producing companies, and companies involved in the greenhouse gas intensive production of construction materials such as steel and cement are highly exposed to transition risk, especially in the sustainable development scenario. The driving forces are policy, technological change and changes in market behaviour. Still, the products are much needed and the underlying demand is

relatively stable. Lending to companies in the chemicals sector is moderate, and lending to companies the construction materials sector is small, and the customers are typically large entities with strong ownership. The strategy for both sectors is to provide pro-active climate related advisory and to support customers in their transition to more sustainable production technologies.

Conclusions from the scenario analysis

Climate-related risks are increasing in both scenarios but are likely to be contained given that they are carefully managed. The sustainable development scenario entails more transition risk in the short to medium term, while the stated policy scenario entails physical risks in the long term. The Group will closely manage these risks together with its customers while supporting them in their transition, and in this way build a sustainable lending portfolio. An extensive development work is ongoing both among companies and financial actors to enhance capabilities to manage climate-related risks. The corporate customer ESG analysis tool is an important step in the right direction for the Group and its customers.

Monitoring climate-related risks in the credit portfolio

Swedbank has implemented Key Risk Indicators (KRI) to monitor the lending exposure to corporate segments where significant transition risk has been identified. The identification and materiality assessment has mainly been made through the TCFD scenario exercises and supported by GHG emission data. Consequently, Energy, Transportation and Materials and Buildings are in scope for this KRI.

ESG risk in the Internal Capital Adequacy Assessment Process

Climate-related transition risk is explored from a macroeconomic perspective in the stressed ICAAP scenarios. This by deploying a module that considers economically motivated greenhouse gas emission reducing investments. The investments are calibrated such that they, by and large, are made in accordance with the pledges made under the Paris Agreement. The investments are done by the public side of the economy, even though the module also allows for the inclusion of the private side of the economy. The investments are further assumed to be deployed in accordance with the European Union's Green Deal as they stretch over a 30-year decarbonization horizon and deployed linearly such that about 1/30th of the investment amount is spent each year.

The banks climate module suggest that large investment amounts are needed. Either the green investments are deployed effectively, avoiding crowding out or harming private initiatives, or ineffectively. If the transition towards carbon neutrality is delayed, a rushed disorderly transition is postulated which in turn could have a negative effect on the macroeconomy. However, if the investments are done orderly and in collaboration with the private side of the economy, the investments are found to contribute to economic growth. The difference between these two

scenarios can thus be said to represent a macroeconomic component of transition risk and both scenarios have been explored in Swedbank's ICAAP. The estimated impact on the macroeconomy, together with qualitative assumptions on where the investments are needed the most, suggest that the method can be used for assessing the climate related transition risk.

In Swedbank's simulated stressed ICAAP scenarios, it was postulated that strong, and to some extent disorderly, public policy actions to combat climate change can introduce stress on Swedbank's loan assets. For base-line scenarios, climate risks are not expected to lead to such significant deterioration of credit quality to warrant increases in PD or LGD, but this is an area subject to further analysis and improvement of risk modelling within Swedbank.

ECB stress test of the Baltic subsidiaries

In 2022 the European Central Bank launched a climate stress test to assess the Swedbank Baltic's progress on integrating climate and environmental risks in its risk management and stress testing. The goal of the stress test was twofold: to encourage banks to develop relevant capabilities in projecting risk parameters over the long run under transition scenarios and understand the bank's strategic thinking behind the evolution of its business mix in each scenario.

The macro-financial scenarios ECB developed were based on the Network for the Greening of the Financial System (NGFS) climate scenarios, covering three periods: 2030, 2040, 2050. Each scenario among other factors addressed the changes in policy, technology, carbon price, CO2 emissions, and temperature rise.

The results of the stress test showed a small impact on credit losses. The stress test included mortgages and noncollateralized corporates and three scenarios: short-term transition and physical risks and long-term transition risks. In Baltic Banking, the effect of transition risks, both shortterm (Disorderly scenario) and long-term (Orderly, Disorderly, Hot house world scenarios) was limited. The stress test of the physical risks effect on losses also had only a limited impact.

a b c d e f g h i j k l m n o p
Gross carrying amount (SEKm) Accumulated impairment,
accumulated negative changes
in fair value due to credit risk
and provisions (SEKm)
GHG financed
emissions (scope 1,
scope 2 and scope 3
emissions of the
counterparty) (in tons
of CO2 equivalent)
Sector/subsector Of which
exposure
s
towards
compani
es
excluded
from EU
Paris
aligned
Benchma
rks in
accordan
ce with
points (d)
to (g) of
Article
12.1 and
in
accordan
ce with
Article
12.2 of
Climate
Benchma
rk
Standard
s
Regulatio
n
Of
which
environ
mentall
y
sustain
able
(CCM)
Of
which
stage 2
exposu
res
Of
which
non
perfor
ming
exposu
res
Of
which
Stage 2
exposu
res
Of
which
non
perfor
ming
exposu
res
finance
emissio
ns
Of
which
Scope
3
d
GHG
emissio
ns
(colum
n i):
gross
carryin
g
amount
percent
age of
the
portfoli
o
derived
from
compa
ny
specific
reportin
g
<= 5
years
> 5 year
<= 10
years
> 10
year <=
20
years
> 20
years
Averag
e
weighte
d
maturit
y
Exposures towards sectors that highly contribute to
climate change*
555 765 0 57 708 3 308 -4 070 -1 566 -1 260 397
659
22 237 30 921 104
947
8
A - Agriculture, forestry and fishing 14 819 0 1 389 123 -106 -35 -21 12 546 836 183 1 253 5
B - Mining and quarrying 3 762 0 442 1 890 -999 -99 -890 3 738 16 2 6 1
B.05 - Mining of coal and lignite
B.06 - Extraction of crude petroleum and
0
87
0
0
0
0
0
0
0
-1
0
0
0
0
0
87
0
0
0
0
0
0
0
0
natural gas
B.07 - Mining of metal ores 31 0 0 0 0 0 0 30 0 0 1 3
B.08 - Other mining and quarrying 247 0 11 1 -2 0 0 224 16 2 5 6
B.09 - Mining support service activities 3 398 0 431 1 889 -996 -99 -890 3 398 0 0 0 1
C - Manufacturing 48 152 0 5 318 264 -639 -280 -103 45 276 2 387 56 433 4
C.10 - Manufacture of food products 6 111 0 746 123 -145 -29 -52 5 720 361 4 27 4
C.11 - Manufacture of beverages 124 0 31 3 -3 -2 -1 115 8 0 0 7
C.12 - Manufacture of tobacco products
C.13 - Manufacture of textiles
16
202
0
0
10
14
0
0
0
-1
0
0
0
0
16
169
0
24
0
3
0
7
4
5
Table 8.3: Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity, 31 December
Banking book- 2022
C.14
- Manufacture of wearing apparel
521 0 274 1 -18 -17 0 519 1 0 0 1
C.15
- Manufacture of leather and related
16 0 8 0 0 0 0 16 0 0 0 10
products
C.16
- Manufacture of wood and of products
3 801 0 581 40 -42 -18 -12 3 647 133 7 13 3
of wood and cork, except furniture; manufacture of
articles of straw and plaiting materials
C.17
- Manufacture of pulp, paper and
2 100 0 135 0 -14 -12 0 1 901 211 0 4 3
paperboard
C.18
- Printing and service activities related to
522 0 56 0 -
4
-
2
0 423 79 1 4 6
printing
C.19
- Manufacture of coke oven products
427 0 0 0 -
2
0 0 427 0 0 0 2
C.20
- Production of chemicals
2 236 0 69 0 -12 -
1
0 2 205 30 0 1 2
C.21
- Manufacture of pharmaceutical
2 181 0 32 0 -16 -
1
0 2 165 0 0 16 5
preparations
C.22
- Manufacture of rubber products
8 670 0 141 31 -41 -
2
-
8
8 489 147 5 29 2
C.23
- Manufacture of other non
-metallic
476 0 85 4 -
8
-
5
0 436 33 0 7 5
mineral products
C.24
- Manufacture of basic metals
956 0 5 0 -
6
0 0 915 9 1 30 3
C.25
- Manufacture of fabricated metal
4 873 0 569 34 -55 -14 -22 4 411 381 14 66 7
products, except machinery and equipment
C.26
- Manufacture of computer, electronic
593 0 22 0 -
3
0 0 585 4 0 4 3
and optical products
C.27
- Manufacture of electrical equipment
1 534 0 108 0 -22 -
3
0 751 635 0 149 14
C.28
- Manufacture of machinery and
3 307 0 558 17 -58 -29 -
6
3 121 141 1 44 4
equipment n.e.c.
C.29
- Manufacture of motor vehicles, trailers
735 0 227 1 -
6
-
4
0 683 48 0 4 6
and semi
-trailers
C.30
- Manufacture of other transport
1 844 0 272 0 -17 -
4
0 1 799 30 5 10 2
equipment
C.31
- Manufacture of furniture
2 259 0 1 212 9 -139 -128 -
1
2 206 43 3 7 4
C.32
- Other manufacturing
3 992 0 76 1 -15 -
3
0 3 983 6 3 1 3
C.33
- Repair and installation of machinery and
656 0 88 1 -12 -
4
0 574 62 11 9 12
equipment
D
- Electricity, gas, steam and air conditioning
21 727 0 558 2 -35 -
5
0 19 793 1 798 50 85 2
supply
D35.1
- Electric power generation,
16 591 0 498 2 -21 -
5
0 14 708 1 759 49 76 2
transmission and distribution
D35.11
- Production of electricity
9 980 0 496 2 -16 -
5
0 8 168 1 757 48 8 3
D35.2
- Manufacture of gas; distribution of
1 895 0 0 0 -
1
0 0 1 890 5 0 0 0
gaseous fuels through mains
D35.3
- Steam and air conditioning supply
3 235 0 60 0 -12 0 0 3 193 32 1 9 3
E
- Water supply; sewerage, waste management
2 733 0 522 1 -15 -
5
0 2 195 486 4 48 5
and remediation activities
F
- Construction
17 763 0 3 875 95 -198 -84 -52 15 614 1 337 245 567 5
F.41
- Construction of buildings
8 202 0 2 135 26 -89 -55 -
6
7 381 409 174 237 4
F.42
- Civil engineering
1 672 0 311 2 -14 -
4
-
1
1 545 106 7 15 4
F.43
- Specialised construction activities
7 889 0 1 429 67 -95 -25 -45 6 688 822 65 315 6
G
- Wholesale and retail trade; repair of motor
38 852 0 3 705 132 -471 -183 -49 37 055 885 130 781 8
vehicles and motorcycles
H
- Transportation and storage
20 920 0 2 611 48 -317 -200 -10 17 732 1 563 398 1 225 5
H.49
- Land transport and transport via
7 422 0 981 46 -99 -28 -10 5 068 1 142 23 1 189 9
pipelines
H.50
- Water transport
7 665 0 721 0 -109 -78 0 7 328 333 0 3 2
H.51
- Air transport
10 0 4 2 -
1
0 0 7 3 0 0 4
H.52
- Warehousing and support activities for
5 761 0 898 0 -108 -93 0 5 267 86 375 33 5
transportation
H.53
- Postal and courier activities
62 0 7 0 0 0 0 62 0 0 0 2
I - Accommodation and food service activities 5 921 0 3 168 278 -211 -123 -60 5 032 399 100 389
L - Real estate activities 381 117 0 36 119 475 -1 078 -553 -74 238 12 529 29 751 100
677 160
Exposures towards sectors other than those that 74 919 0 5 832 194 -296 -118 -40 68 363 3 527 512 2 518
highly contribute to climate change*
K - Financial and insurance activities 15 815 0 783 23 -38 -11 -7 14 466 317 125 907
Exposures to other sectors (NACE codes J, M - U) 59 104 0 5 050 171 -258 -108 -33 53 897 3 209 387 1 611
630 684 0 63 540 3 502 -4 365 -1 685 -1 300 466 25 764 31 433 107
TOTAL 022 465

* In accordance with the Commission delegated regulation EU) 2020/1818 supplementing regulation (EU) 2016/1011 as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks -Climate Benchmark Standards Regulation - Recital 6: Sectors listed in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006

Exposures to Paris-aligned benchmarks

Gross carrying amounts in column (a) comprise all corporate customers whose primary business activity is associated the listed NACE codes. Disclosing reliable figures in column (b) would require a systematic and detailed assessment of all counterparties in scope for column (a), regardless of their primary business activity. This requires either complete data availability on all the criteria specified in Article 12(1), points (d) to (g) and Article 12(2) of Delegated Regulation (EU) 2020/1818, or the need bilaterally inquire counterparties about the information, none of which is currently feasible. Reporting figures based on a proxy (such as an approximation based on NACE codes) would risk significant under- or overreporting of exposures to counterparties that are excluded from Paris-aligned benchmarks and could cause significant uncertainty as to the comparability of future disclosures. A major challenge is posed by the Do No Significant Harm (DNSH) criteria, for which reliable data is currently not available. Swedbank will continue to develop its approach to identifying counterparties that are excluded from Paris-aligned benchmarks during 2023.

Financed emissions

Swedbank is developing methods for measuring financed emissions according to the methodology provided by the Partnership for Carbon Accounting Financials (PCAF). In 2022 the work focused on the asset classes Mortgage and Commercial Real Estate. The main inputs were building Energy Performance Certificates and actual building area in combination with PCAF proxies for different building types.

In 2023 the work will focus on Business Loans & Unlisted Equity and Vehicles, with the aim of including all relevant asset classes before disclosure reference date 30 June 2024. The sources are expected to be mainly economic activity-based emissions using the PCAF emissions factor database for assets and revenues. For some emission intensive sectors like Oil & Gas, Iron & Steel and Power Generation, estimates will be based on physical activity data where available. This will be complemented by reported emissions for the largest companies in CO2 intensive sectors. During 2023 the current calculations for Private Mortgages and Commercial Real Estates will continue to be improved as better data quality, such as more Energy Performance Certificates becomes available.

123

Table 8.4: Banking book - Climate change Transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral, 31 December 2022

Total gross carrying amount (SEKm)
Level of energy efficiency (EP score in kWh/m² of collateral) Level of energy efficiency (EPC label of collateral) Without EPC label of collateral
Counterparty sector 0; <= 100 > 100; <=
200
> 200; <=
300
> 300; <=
400
> 400; <=
500
> 500 A B C D E F G Of which level
of energy
efficiency (EP
score in
kWh/m² of
collateral)
estimated
Total EU area 1 205 961 266 270 807 403 78 420 13 340 0 40 528 12 748 43 321 74 435 110 992 138 235 68 345 25 723 732 163 100%
Of which Loans collateralised by
commercial immovable property
177 011 46 547 52 818 35 942 10 249 0 31 456 1 175 7 133 12 278 17 090 20 654 11 081 6 201 101 399 100%
Of which Loans collateralised by
residential immovable property
1 028 950 219 723 754 586 42 478 3 091 0 9 072 11 573 36 188 62 157 93 902 117 581 57 263 19 521 630 764 100%
Of which Collateral obtained by taking
possession: residential and commercial
immovable properties
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
Of which Level of energy efficiency (EP
score in kWh/m² of collateral) estimated
732 212 8 564 627 411 49 599 9 415 0 37 223 732 212 100%
Total non-EU area 17 023 28 16 882 112 0 0 0 0 0 0 0 0 0 0 17 023 100%
Of which Loans collateralised by
commercial immovable property
16 566 0 16 454 111 0 0 0 0 0 0 0 0 0 0 16 566 100%
Of which Loans collateralised by
residential immovable property
457 28 428 1 0 0 0 0 0 0 0 0 0 0 457 100%
Of which Collateral obtained by taking
possession: residential and commercial
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0%
immovable properties
Of which Level of energy efficiency (EP
score in kWh/m² of collateral) estimated
17 023 28 16 882 112 0 0 0 16 974 100%

Energy Performance Certificates are applied where available. Where unavailable, PCAF emissions factors database estimates are used.

Table 8.5: Banking book - Climate change transition risk: Exposures to top 20 carbon-intensive firms, 31 December 2022

Gross carrying amount
(aggregate)
Gross carrying amount towards
the counterparties compared
to total gross carrying amount
(aggregate)*
Of which environmentally
sustainable (CCM)
Weighted average maturity Number of top 20 polluting
firms included
0

*For counterparties among the top 20 carbon emitting companies in the world

As of 31 December 2022, Swedbank had no exposures to the top 20 companies listed in the Carbon Disclosure Project's Carbon Majors Database.

Table 8.6: Banking book - Climate change physical risk: Exposures subject to physical risk, Sweden, 31 December 2022

Gross carrying amount (SEKm)
of which exposures sensitive to impact from climate change physical events
Sweden Breakdown by maturity bucket of which
exposures
sensitive
of which
exposures
sensitive
of which
exposures
sensitive
to impact
Of which Accumulated impairment, accumulated negative
changes in fair value due to credit risk and
provisions
<= 5 years > 5 year <=
10 years
> 10 year
<= 20
years
> 20 years Average
weighted
maturity
to impact
from
chronic
climate
change
events
to impact
from acute
climate
change
events
both from
chronic
and acute
climate
change
events
Of which
Stage 2
exposures
non
performing
exposures
of which Stage
2 exposures
Of which non
performing
exposures
A - Agriculture, forestry and
fishing
B - Mining and quarrying
C - Manufacturing
D - Electricity, gas, steam and air
conditioning supply
E - Water supply; sewerage, waste
management and remediation
activities
F - Construction
G - Wholesale and retail trade;
repair of motor vehicles and
motorcycles
H - Transportation and storage
L - Real estate activities
Loans collateralised by residential
immovable property
915 091 709 957 8 355 28 397 0 9 426 28 562 429 1 735 34 0 0 0
Loans collateralised by
commercial immovable property
142 500 3 762 509 260 1 621 0 4 389 1 764 0 595 25 0 0 0
Repossessed collaterals 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other relevant sectors
(breakdown below where
relevant)
0 0 0 0 0 0 0 0 0 0 0 0 0 0

Table 8.7: Banking book - Climate change physical risk: Exposures subject to physical risk, Estonia, 31 December 2022

Gross carrying amount (SEKm)
of which exposures sensitive to impact from climate change physical events
Estonia Breakdown by maturity bucket of which
exposures
sensitive
of which
exposures
sensitive
of which
exposures
sensitive
to impact
Of which Accumulated impairment, accumulated negative
changes in fair value due to credit risk and
provisions
<= 5 years > 5 year <=
10 years
> 10 year
<= 20
years
> 20 years Average
weighted
maturity
to impact
from
chronic
climate
change
events
to impact
from acute
climate
change
events
both from
chronic
and acute
climate
change
events
Of which
Stage 2
exposures
non
performing
exposures
of which Stage
2 exposures
Of which non
performing
exposures
A - Agriculture, forestry and
fishing
B - Mining and quarrying
C - Manufacturing
D - Electricity, gas, steam and air
conditioning supply
E - Water supply; sewerage, waste
management and remediation
activities
F - Construction
G - Wholesale and retail trade;
repair of motor vehicles and
motorcycles
H - Transportation and storage
L - Real estate activities
Loans collateralised by residential
immovable property
46 273 63 152 646 561 0 0 1 422 0 187 3 0 0 0
Loans collateralised by
commercial immovable property
25 200 873 0 0 0 0 0 873 0 132 15 0 0 0
Repossessed collaterals 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other relevant sectors
(breakdown below where
relevant)
0 0 0 0 0 0 0 0 0 0 0 0 0 0

Table 8.8: Banking book - Climate change physical risk: Exposures subject to physical risk, Latvia, 31 December 2022

Gross carrying amount (SEKm)
of which exposures sensitive to impact from climate change physical events
Latvia Breakdown by maturity bucket of which
exposures
sensitive
of which
exposures
sensitive
of which
exposures
sensitive
to impact
Of which Accumulated impairment, accumulated negative
changes in fair value due to credit risk and
provisions
<= 5 years > 5 year <=
10 years
> 10 year
<= 20
years
> 20 years Average
weighted
maturity
to impact
from
chronic
climate
change
events
to impact
from acute
climate
change
events
both from
chronic
and acute
climate
change
events
Of which
Stage 2
exposures
non
performing
exposures
of which Stage
2 exposures
Of which non
performing
exposures
A - Agriculture, forestry and
fishing
B - Mining and quarrying
C - Manufacturing
D - Electricity, gas, steam and air
conditioning supply
E - Water supply; sewerage, waste
management and remediation
activities
F - Construction
G - Wholesale and retail trade;
repair of motor vehicles and
motorcycles
H - Transportation and storage
L - Real estate activities
Loans collateralised by residential
immovable property
20 175 1 1 5 1 0 0 8 0 2 0 0 0 0
Loans collateralised by
commercial immovable property
8 392 2 0 0 0 0 0 2 0 0 0 0 0 0
Repossessed collaterals 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other relevant sectors
(breakdown below where
relevant)
0 0 0 0 0 0 0 0 0 0 0 0 0 0

Table 8.9: Banking book - Climate change physical risk: Exposures subject to physical risk, Lithuania, 31 December 2022

Gross carrying amount (SEKm)
of which exposures sensitive to impact from climate change physical events
Lithuania Breakdown by maturity bucket of which
exposures
sensitive
of which
exposures
sensitive
of which
exposures
sensitive
to impact
Of which Accumulated impairment, accumulated negative
changes in fair value due to credit risk and
provisions
<= 5 years > 5 year <=
10 years
> 10 year
<= 20
years
> 20 years Average
weighted
maturity
to impact
from
chronic
climate
change
events
to impact
from acute
climate
change
events
both from
chronic
and acute
climate
change
events
Of which
Stage 2
exposures
non
performing
exposures
of which Stage
2 exposures
Of which non
performing
exposures
A - Agriculture, forestry and
fishing
B - Mining and quarrying
C - Manufacturing
D - Electricity, gas, steam and air
conditioning supply
E - Water supply; sewerage, waste
management and remediation
activities
F - Construction
G - Wholesale and retail trade;
repair of motor vehicles and
motorcycles
H - Transportation and storage
L - Real estate activities
Loans collateralised by residential
immovable property
47 867 0 3 6 9 0 0 17 0 3 0 0 0 0
Loans collateralised by
commercial immovable property
17 486 0 0 0 0 0 0 0 0 0 0 0 0 0
Repossessed collaterals 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other relevant sectors
(breakdown below where
relevant)
0 0 0 0 0 0 0 0 0 0 0 0 0 0

The identification of properties more sensitive to impact from climate change physical risk event was carried out by evaluating the development of physical risk indicators under certain carbon-concentration pathways. The analysis was underpinned by dataset comprising a grid of 11x11km squares containing climate indicators across Sweden, provided by the Swedish Meteorological Hydrological Institute (SMHI).

The UN Intergovernmental Panel on Climate Change (IPCC) presented four Representative Concentration Pathways (RCP) in 2014. The RCP scenarios describe the results of the emissions, the so-called radiation balance in the atmosphere, up to the year 2100. For the purposes of this table, the RCP 8.5 scenario with a time horizon up to 2040 was used. RCP 8.5 is a high-end scenario, where emissions continue to accelerate and where the temperature stabilises at just below 4 degrees.

Physical risks and their associated indicators were selected based on their potential impact on real estate and include rising temperatures, rising sea level, heatwave, drought, and flooding; caused by either increasing rain, heavy rain or flooding caused by more run-off.

The magnitude of change for each indicator in each grid square is divided across three groups. The first group correspond to today's climate. Indicator outcomes within this group are not linked to climate change but are part of natural variation of today's climate. Group 2 represent outcomes that occur less frequently than every twenty years and up to every ten thousand years and rarely seen today. Practically it means events that today occur less frequently than every twenty years will be the new normal for this level of change. Group 3 represent outcomes that in principle have never been seen before by humanity in that area; values that today only can be seen less often than every ten thousand years. It means a completely new type of climate for the geographical area will be typical for the area.

Figures reported as sensitive to physical risk are those exposures that are collateralised by immovable property located in areas that fall within either group 2 or group 3 for at least one of the seven risk indicators. Loan gross carrying amounts are being reported without adjustment, meaning that the figures shall not be interpreted as measurements of risk. They only indicate the amount of lending in areas sensitive to climate change physical risk under the specified scenario.

For Sweden, 4% of properties face increased sensitivity to physical climate change risk in the scenario. 3% of properties are sensitive to acute physical risk, in particular from due to increased runoff. Slightly more than 1% of properties face increased sensitivity to flooding due to sea level rise. No properties are located in areas that are more sensitive to drought, heavy rain or rising precipitation in the scenario. In the Baltic region, 2% of properties face increased sensitivity to physical climate change risk, primarily from increasing heat waves. The indicator sea level rise was not computed for the Baltic region.

In 2023 Swedbank will continue to develop its assessment methodologies for climaterelated physical risk, including the assessment of economic activities sensitive to physical risk.

Type of financial instrument Type of counterparty Gross carrying amount (SEKm) Type of risk mitigated
(Climate change transition
risk)
Type of risk mitigated (Climate
change physical risk)
Qualitative information on the
nature of the mitigating actions
Financial corporations 518 Yes No
Bonds (e.g. green Non-financial corporations 2 640 Yes No
sustainable sustainability
linked under standards other
Of which Loans collateralised by commercial immovable property 0 Green bonds in the liquidity
than the EU standards) Other counterparties 0 portfolio.
Financial corporations 0 Loans disclosed in this table are
Non-financial corporations 47 663 Yes No aligned with the note "Sustainable
Loans (e.g. green Of which Loans collateralised by commercial immovable property 20 407 Yes No finance" in the Sustainability report
sustainable sustainability Households 20 442 Yes No and comprise the green assets in
the sustainable asset registry,
linked under standards other
than the EU standards)
Of which Loans collateralised by residential immovable property 18 876 Yes No sustainability-linked loans and other
Of which building renovation loans 0 Yes No green lending to households and
Other counterparties 974 Yes No corporates.

Table 8.10: Other climate change mitigating actions that are not covered in the EU Taxonomy, 31 December 2022

Swedbank Consolidated Situation

The consolidated situation for Swedbank as of 31 December 2022 comprises the Swedbank Group except for the wholly owned insurance companies, Swedbank Försäkring AB, Sparia Group Insurance Company Ltd, Swedbank Life Insurance SE and Swedbank P&C Insurance AS, that are included through equity method. EnterCard Group AB, P27 Nordic Payments Platform AB and Invidem AB, all joint ventures, are included through the proportionate consolidation method. The difference between Swedbank Group and Swedbank Consolidated Situation (CS) is shown more in detail below, where "•" means 100% consolidation. Where percentages are shown, the company is included using the equity method or proportionate consolidation method unless otherwise stated. Any changes in legal entity structure are reflected on www.swedbank.com.

Legal entity name Business activity Country Swedbank Group Swedbank CS Swedbank Estonia Group Swedbank Estonia CS Swedbank Latvia Group Swedbank Latvia CS Swedbank Lithuania Group Swedbank Lithuania CS Legal entity name Business activity Country Swedbank Group Swedbank CS Swedbank Estonia Group Swedbank Estonia CS Swedbank Baltic Group Swedbank Baltic CS Swedbank Lithuania Group
Swedbank Lithuania CS
Swedbank AB Banking operations SE First Securities AS Inactive NO
Swedbank Mortgage AB Mortgage SE Swedbank Management
Company SA (ManCo)
Holding company LU
Swedbank Robur AB Holding company SE Swedbank Baltics AS Holding company LV
Swedbank Robur Fonder
AB
Fund management SE Swedbank AS (Estonia) Banking operations EE
Swedbank
Investeerimisfondid AS
Investment management EE Swedbank Liising AS Leasing, factoring EE
Swedbank leguldijumu
Parvaldes Sabierdiba AS
Investment management LV Swedbank Life Insurance
SE
Life insurance EE 100% 100% 100%
Swedbank investiciju
valdymas UAB
Investment management LT Swedbank P&C
Insurance AS
Insurance EE 100% 100% 100%
SwedLux S.A. Banking operations LU Swedbank Support OÜ IT, property
management
EE
Sparfrämjandet AB Inactive SE SK ID Solutions AS Certification
services
EE 25% 25% 25% 25% 25% 25%
Sparia Group Insurance
Company Ltd
Insurance company SE 100% Ektornet Project Estonia I
OU
Real estate EE
Swedbank Fastighetsbyrå
AB
Estate agent SE Swedbank AS (Latvia) Banking operations LV
Thylling Insight AB Estate agent SE Swedbank Lizings SIA Leasing, factoring LV
Fastighetsbyran The Real
Estate Agency S.L.
Estate agent ES Swedbank Atklatais
Pensiju Fonds AS
Investment
management
LV
Bankernas Kontantkort
CASH Sverige AB
Inactive SE Swedbank AB
(Lithuania)
Banking operations LT • •
Swedbank PayEx Holding
AB
Holding Company SE Swedbank Lizingas UAB Leasing, factoring LT • •
PayEx Norge AS Invoicing, ledger, debt
collection, e-com, point-of
sale, value-added-service
NO EnterCard Group AB Credit card
transactions
SE 50% 50%
PayEx Danmark AS Invoicing, ledger, debt
collection, e-com, point-of
sale, value-added-service
DK Sparbanken Sjuhärad AB Banking operations SE 48% 48%
Swedbank PayEx Collection
AB
Inactive SE Sparbanken Rekarne AB Banking operations SE 50% 50%
PayEx Sverige AB Invoicing, ledger, debt
collection, e-com, point-of
sale, value-added-service
SE Sparbanken Skåne AB Banking operations SE 22% 22%
PayEx Solutions OY Inactive FI Vimmerby Sparbank AB Banking operations SE 40% 40%
PayEx Suomi OY Invoicing, ledger, debt
collection, e-com, point-of
sale, value-added-service
FI Ölands Bank AB Banking operations SE 49% 49%
PayEx Invest AB Real estate SE Finansiell ID-Teknik BID
AB
Computer services SE 28% 28%
Faktab B1 AB Real estate SE BGC Holding AB Giro transactions SE 29% 29%
Faktab V1 AB Real estate SE Getswish AB Mobile transactions SE 20% 20%
Faktab S1 AB Real estate SE USE Intressenter AB investment SE 20% 20%
Ektornet AB Real estate SE P27 Nordic Payments
Platform AB
Payment solutions SE 17% 17%
Swedbank Försäkring AB Insurance company SE 100% Invidem AB KYC (Know Your
Customer) service
SE 17% 17%
ATM Holding AB Holding company SE 70% 70% Tibern AB Real estate SE 14% 14%
Bankomat AB ATM operations SE 20% 20%
FR&R Invest AB Financial reconstruction &
recovery
SE

Terminology and abbreviations

"A-IRB" Advanced Internal Ratings
Based Approach
"Group" Swedbank Group (see
definition below)
"SA"
"SA-CCR"
Standardised Approach
Standardised Approach for
"AMA" Advanced Measurement
Approach
"G-SII" Global Systemically
Important Institution
Measuring Counterparty
Credit Risk Exposures
"AML" Anti-Money Laundering "ICAAP" Internal Capital Adequacy "SFSA" or Swedish Financial
"AT1" Additional Tier 1 capital Assessment Process "Swedish Supervisory Authority
"AVA" Additional Valuation
Adjustment
"IFRS" International Financial
Reporting Standards
FSA"
"SFT"
Securities Financing
"BARCC" Business Area Risk and
Compliance Committee
"ILAAP" Internal Liquidity Adequacy
Assessment Process
"SME" Transaction
Small and Medium-sized
"Board" Board of Directors of
Swedbank AB
"IRB" Internal Ratings Based
Approach
"SNDO" Enterprise
Swedish National Debt
"BRRD" Bank Recovery and
Resolution Directive
"IRRBB" Interest Rate Risk in the
Banking Book
Office (Swedish:
Riksgälden)
2014/59/EU "ISDA" International Swaps and
Derivatives Association
"SREP" Supervisory Review and
Evaluation Process
"CCF" Credit Conversion Factor "KRI" Key Risk Indicator "SSE" Small-sized Enterprise
"CCP" Central Counterparty "LC&I" Large Corporate & "SVaR" Stressed Value-at-Risk
"CCR" Counterparty Credit Risk Institutions "Swedbank" Swedbank Consolidated
"CCyB" Countercyclical Capital
Buffer
"LCR" Liquidity Coverage Ratio Situation
"CET1" Common Equity Tier 1 "LGD" Loss Given Default "Swedbank Swedbank AS (Estonia),
"CRO" Chief Risk Officer of "LRE" Leverage Ratio Exposure Baltic" Swedbank AS (Latvia) and
Swedbank AB "LTV" Loan-to-Value Swedbank AB (Lithuania)
"CRD" Capital Requirements
Directive 2013/36/EU
"MDB" Multilateral Development
Bank
"Swedbank
Group"
Swedbank AB (publ) and all
its underlying legal entities
(regardless of percentages
"CRR" Capital Requirements "NII" Net Interest Income of holding)
Regulation (EU) No
575/2013
"NPAP" New Product Approval
Process
"TCFD" Task Force on Climate
Related Financial
"CS" Consolidated Situation "NSFR" Net Stable Funding Ratio Disclosures
"CSA" Credit Support Annex "O-SII Other Systemically "T2" Tier 2 capital
"CTF" Counter Terrorist Financing buffer" Important Institution buffer "TtC" Through-the-Cycle
"CVA" Credit Value Adjustment "OTC" Over-the-Counter "VaR" Value-at-Risk
"DVA" Debit Valuation Adjustment "ORSA" Own Risk and Solvency "WWR" Wrong Way Risk
"DVP" Delivery-vs-Payment Assessment
"EAD" Exposure at Default "Own The sum of Tier 1 and Tier 2
"EBA" European Banking Authority funds"
"P2G"
capital
Pillar 2 Guidance
"EC" Economic Capital "P2R" Pillar 2 Requirement
"ECB" European Central Bank "Parent Swedbank AB (publ)
"ERM Enterprise Risk Company"
Policy" Management Policy "PD" Probability of Default
"ESG" Environmental, Social and
Governance
"PFE" Potential Future Exposure
"F-IRB" Foundation Internal Ratings "PSE" Public Sector Entity
Based Approach "PVP" Payment-vs-Payment
"FSA" Financial Supervisory "RC" Remuneration Committee
Authority "RCC" Risk and Capital Committee
"GAAC" Group Asset Allocation
Committee
"REA" Risk Exposure Amount
(Same as RWEA)
"GRCC" Group Risk and Compliance
Committee
"RWEA" Risk Weighted Exposure
Amount (Same as REA)

Signatures of the Board of Directors, the President and the CRO

The Chair of Risk and Capital Committee of the Board of Directors, the President and CEO and the CRO hereby attest that the disclosures in Swedbank's Risk Management and Capital Adequacy Report (Pillar 3), provided according to Part Eight of Regulation (EU) No 575/2013, have been prepared in accordance with the internal controls and procedures set out in Swedbank's Policy on Pillar 3 disclosure requirements, approved by the Board of Directors. The Policy on Pillar 3 disclosure requirements

stipulates the general principles that apply for the control processes and structures regarding the disclosure of risk and capital adequacy information in Swedbank. The policy ensures that the disclosed information is subject to effective, timely and adequate internal controls and monitoring structures. Furthermore, the policy outlines the distinguished responsibilities in the process and the frequency of the reporting.

Stockholm, 22 February 2023

Per Olof Nyman Chair of Risk and Capital Committee of the Board of Directors

Jens Henriksson President and CEO

Rolf Marquardt Chief Risk Officer

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