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SEB Interim / Quarterly Report 2008

Apr 30, 2008

2966_10-q_2008-04-30_34755913-bbda-43e9-923d-8160261de401.pdf

Interim / Quarterly Report

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Interim report January - March 2008

STOCKHOLM 30 APRIL 2008

SEB – operating profit SEK 2.4bn (4.2)

  • Operating profit for the first quarter 2008 was SEK 2,410m, a decrease of 42 per cent compared with the corresponding quarter of 2007 and 47 per cent down from the previous quarter. Net profit was SEK 1,848m (3,262).
  • Lending and deposit volumes continued to grow, albeit at a lower pace than during last year. Retail customers' interest to invest in equities and equity-linked bonds fell sharply.
  • Operating income was down by 14 per cent compared with the first quarter last year and by 12 per cent from the previous quarter. Valuation losses on fixed-income securities portfolios amounted to SEK 872m in the Profit and Loss account and SEK 1,630m in equity.
  • Operating expenses increased by 4 per cent compared with the corresponding quarter last year and were 2 per cent higher than in the previous quarter. On a comparable basis, costs were flat.
  • Net credit losses amounted to SEK 368m (234).
  • Return on equity was 9.6 per cent (19.0) and earnings per share SEK 2.70 (4.81).

"After nine months with the most severe dislocations of the financial markets for decades, signs have become more evident that also the real economy is affected. With SEB's activity-based business mix, customers' more cautious investment sentiment lowered earnings. Our strong balance sheet provides multiple business opportunities going forward." Annika Falkengren

President's comment

After nine months with the most severe dislocations of the financial markets for decades, signs have become more evident that also the real economy is affected. Just over the last months we have seen several downward revisions of global GDP-growth forecasts and also the outlook for SEB's home market, Northern Europe, has become more subdued. 2008 has provided a challenging start.

Still seven to eight weeks into the quarter, customer flows and activity continued on a high note. However, the reinforced financial market turbulence from late February and onwards with credit spreads reaching new extremes also induced new and more cautious customer sentiment. The fixed-income business faced illiquid markets. Retail customers' interest to invest in equities and equity-linked bonds fell sharply. With SEB's business mix being more activity based, this caused a fall in fee and commission income of 11 per cent.

Also the valuation of SEB's investment portfolios within Merchant Banking were adversely affected by widened credit spreads. Mark to market valuation losses affected income by SEK 0.9bn and equity by SEK 1.6bn. Asset quality in these portfolios is high and the unrealised losses are expected to be reversed over time given the prevailing market conditions.

In the past quarter the development in the Baltic countries entered a new phase. Overall credit growth came to a halt both in Estonia and Latvia and slowed down considerably in Lithuania. This development and a slight deterioration of asset quality, e.g. evidenced in higher

overdue payments on loans in Estonia and Latvia, are not surprising. SEB has over the last two years in its Baltic operations taken measures to prioritise return over volume growth. Collective provisions for loans have increased.

The higher costs reflect a combination of investments in growth and IT infrastructure and higher pension costs. Adjusted for these effects costs were flat.

The challenging start of the year does not change our commitment of becoming the leading bank in Northern Europe as regards customer satisfaction and financial performance. Increased resilience from the strong capital and funding position supports our strategy: to invest in our core areas of strength based on a more efficient and integrated bank. Our strong balance sheet provides multiple business opportunities going forward.

Restatement

SEB has restated the 2007 divisional financial reporting structure for the Baltic countries, Wealth Management and cross-divisional support functions.

The restatement follows the second step of integration of the Group's operations and finalizes the financial reporting structure with a divisional and geographic matrix. The changes affect only the financial reporting structure, since the organisation gradually during 2006 and 2007 has been progressing according to this structure, i.e. product responsibilities in the Baltic countries have been assumed by Merchant Banking, Wealth Management and Life. It involves no further changes of reporting lines.

For further information, see www.sebgroup.com.

Key market characteristics

The financial market turmoil intensified during the first quarter of 2008. Some of the key developments included:

  • Higher liquidity premium: The three-month liquidity premium over the risk-free rate in SEK increased to above 70bps, three times higher than a year ago.
  • The credit spreads on bonds issued by financial institution catapulted to record levels; the Itraxx 5year senior financials index spread three-folded compared to year-end.
  • Market making in the European covered bond market struggled and issuance more than halved compared to a year ago. March issuance was only 15 per cent of the volumes 12-months earlier and the risk appetite for longer maturities non-existent.
  • Global stock markets (MSCI World index) fell by 12 per cent and the OMX Stockholm Stock Exchange index by close to 11 per cent.

The Group

Operating profit and net profit

SEB's operating profit for the first quarter amounted to SEK 2,410m (4,157), a decrease of 42 per cent compared with the corresponding quarter of 2007 and 47 per cent down from the previous quarter. Net profit decreased to SEK 1,848m $(3,262)$ .

Income

Total operating income amounted to SEK 8,802m (10,193), down by 14 per cent compared with the corresponding quarter of last year and 12 per cent lower than in the previous quarter.

Net interest income increased by 12 per cent compared with the corresponding quarter of 2007, to SEK 4,223m (3,767), and was down by 3 per cent from the previous quarter. Deposits grew by 2 per cent during the quarter and were 14 per cent higher than twelve months ago. Lending to the public rose by 3 per cent during the quarter and by 8 per cent year-on-year. Lending margins were somewhat under pressure, while improved margins on deposits had a positive effect. Customer-driven net interest income grew by 13 per cent compared with the first quarter of 2007. The increased duration of new borrowings and higher short-term interest rate levels had a negative impact on funding costs.

Net fee and commission income amounted to SEK 3,801m $(4,277)$ , a decrease of 11 per cent from the corresponding quarter of 2007 and down by 8 per cent from the previous quarter due to falling income from advisory and mergers and acquisitions as well as from securities transactions in both retail and institutional business. In spite of the falling stock prices, commissions from custody and mutual funds business were stable. Card-related income was up compared with the corresponding quarter of 2007.

Net financial income decreased to SEK -161m (1,311), due to lower valuations of fixed-income securities and lower income from Group Treasury's and Capital Markets' activities.

Net life insurance income at SEK 713m (743) dropped by 4 per cent compared with the corresponding quarter of last year and by 7 per cent compared with the previous quarter, mainly due to lower unit-linked fund values. Sales growth remained positive. A complete description of Life's operations, including changes in surplus values, is found in "Additional information" on www.sebgroup.com.

Net other income amounted to SEK 226m (95) due to hedge accounting effects. No one-offs were recorded during the quarter.

Expenses

The 4 per cent growth of total operating expenses to SEK 6.027m (5.802) reflect investments made in people. IT and new businesses. On a more comparable basis, i.e. excluding the effects from acquisitions (49), IT infrastructure

investments (119) and pension accounting (84), costs were flat

The cost-management programme is on track. The costefficiency gains during the quarter amounted to SEK 79m, which makes the accumulated gain SEK 625m from the start of last year.

Staff costs rose by 3 per cent compared with the previous quarter and the corresponding quarter of last year, totalling SEK 3,899m (3,796). This was mainly due to increased salaries and higher pension costs, which arose from falling return on planned assets and changed actuarial assumptions regarding longevity. During the quarter, SEK 80m (34) was provisioned for redundancy costs and SEK 39m (81) for costs related to the long-term incentive programmes. Short-term performance-related remuneration was reduced by SEK 217m to SEK 606m (823) The quarterly average number of full time equivalents increased by 1,726 to 21,056 (19,330), of which 1,075 followed the acquisitions consolidated during 2008.

Other expenses rose to SEK 1,756m (1,678), mostly due to investments related to the future IT infrastructure.

Credit Incces

The Group's net credit losses, including changes in the value of assets taken over, amounted to SEK 368m (234). The increase was mainly an effect of higher collective provisions for loans in Estonia. The credit loss level was 0.13 per cent (0.10). Overall asset quality remained stable.

Tax costs

Total tax amounted to SEK 562m (895). The total tax rate was 23 per cent. The expected tax rate for 2008 is 23 per $cent$

Business volumes

Total assets continued to grow. The Group's total balance sheet of SEK 2,399bn as per 31 March represented an increase of 2 per cent since year-end 2007, due to growing lending and trading volumes. Negative currency effects amounted to SEK 26bn.

SEB's total credit exposure increased to SEK 1,605bn (1,552 at year-end) during the first quarter. In the Nordic countries lending continued to grow in both corporate and household sectors. In the Baltic countries lending volumes were almost flat.

As of 31 March 2008, assets under management amounted to SEK 1,331bn (1,370 at year-end 2007). Net inflow during the quarter was SEK 7bn (11), while the change in value was SEK -63bn (71). The acquisition of Key Asset Management contributed with SEK 17bn. SEB remained the market leader within net sales of mutual funds in Sweden, with SEK 1.4bn of net inflows during the first quarter of 2008 in a market which declined by SEK 19.7bn. Assets under custody amounted to SEK 4,887bn $(5,276).$

Fixed-income securities portfolios

Within primarily Merchant Banking and Group Treasury, SEB holds total net positions in fixed-income securities of SEK 360bn (331 at year-end 2007) for investment, treasury and client trading purposes. Holdings consist mainly of covered bonds, bonds issued by financial institutions and asset-backed securities.

Primarily the investment portfolio in Merchant Banking continued to be negatively affected by the dislocations in the credit markets. In the first quarter of 2008, the mark-tomarket loss on this portfolio amounted to SEK 2,502m, of which SEK 872m affected Net financial income and SEK 1,630m was recorded as a valuation loss in equity for Available-for-sale portfolios. SEK 1,784m of the mark-tomarket loss refers to holdings in asset-backed securities and SEK 718m to other financial instruments, mainly bonds issued by financial institutions. At prevailing credit market conditions, SEB views default on the holdings in the portfolios as unlikely.

Based on SEB's long-term investment view of the holdings, risk management has focused on limiting the further income volatility. As a consequence, the holdings classified as Available-for-Sale has increased and the Heldfor-Trading securities have decreased. At the end of March, 63 per cent of the total holdings in the investment portfolio of SEK 131bn were classified as Available-for-Sale (46 per cent at year-end).

The holdings of asset-backed securities in the investment portfolio amounted to SEK 63bn (71 at yearend). 98.3 per cent of these securities are AAA-rated. During the quarter seven transactions have been downgraded by Standard and Poor's or Moody's; since last summer a total of ten out of 740 transactions have been downgraded. The average economic duration of the holdings is approximately four years. 63 per cent of the asset-backed exposures are related to the European markets and 37 per cent to the U.S. market. Direct and indirect asset-backed securities exposures to the U.S. subprime mortgage sector amounted to SEK 1.8bn (2.3 at year-end); until the end of the quarter, no subprime transaction had been downgraded by Standard and Poor's or Moody's.

The holdings of covered bonds and bonds issued by financial institutions in the investment portfolio amounted to SEK 68bn (60 at year-end).

Market risk

During the first quarter of 2008, the Group's Value at Risk in the trading operations averaged SEK 130m (92 during the calendar year 2007). This means that the Group, on average, with 99 per cent probability, should not expect to lose more than this amount during a ten-day period.

Liquidity and funding

The Group has not found any difficulty to finance its ongoing business. SEB has gradually increased the average maturity profile of its funding. At 31 March, the matchfunding of net cash inflows and outflows was twelve

months taking liquidity reserves into consideration. The Swedish covered bond market has maintained its robustness and depth also in more challenging market conditions.

Capital position

As per 31 March 2007, SEB reported a core capital ratio of 8.9 per cent (8.6 at year-end 2007) and a total capital ratio of 11.1 per cent (11.0). The lowering in 2008 of Basel II implementation floors (from 95 to 90 per cent of previous requirements) is reflected in these ratios. Capital requirements according to Basel I regulation would give ratios of 8.0 and 10.0 per cent, respectively. Growth of risk weighted assets (Basel I) is 2 per cent over the quarter. Appendix 3 exposes details of capital adequacy.

During the first quarter of 2008, the Swedish Financial Supervisory Authority concluded that SEB has sufficient capital in relation to the risks the Group is exposed to. The conclusion was based on the review of SEB's internal capital adequacy assessment process (part of Basel II).

In addition, the Swedish Financial Supervisory Authority, together with authorities in eight other European countries, granted SEB the approval to apply the Advanced Measurement Approach for determining the capital requirement for operational risk. Thus, SEB became the first Nordic banking group to receive this major stamp of quality.

Risks and uncertainties

The macro-economic environment is the major driver of risk to the Group's earnings and financial stability. In particular, it affects the asset quality and thereby the credit risk of the Group (details on the credit portfolio are described in Appendix 2). Also, there are financial risks mainly in the form of price risks (details on market risks are described in Appendix 4). Credit and market risks as well as other risks in 2007 and risk management of all risks for the Group and the Parent Company are described in SEB's annual report for 2007 (see pp 34-41 and Note 44).

The economic imbalances and overheating problems in Latvia and Estonia have continued during the first quarter of 2008 with higher past due payments on loans.

The tight liquidity conditions in the credit and interbank markets prevailing since the summer of 2007 still puts stable funding and liquidity management in focus. The recent development within this area is described above.

The general credit spread widening across all asset classes in the second half of 2007 and the first quarter of 2008 has resulted in mark-to-market losses on SEB's fixedincome securities portfolios (see under Fixed-income securities portfolios).

Investments and divestments

In January, SEB finalized the acquistion of KAM Group Limited (Key Asset Management).

In March, SEB inaugurated its representative office in New Delhi, in India.

Decisions at the Annual General Meeting

The Annual General Meeting on 8 April 2008 decided on raising the dividend for the financial year 2007 to SEK 6.50 $(6.00)$ .

Christine Novakovic was elected new member of the Board, replacing Steven Kaempfer. Marcus Wallenberg was re-elected Chairman of the Board. Jacob Wallenberg and Tuve Johannesson were elected Deputy Chairmen.

The Board's proposal for principles for remuneration to the President and the other members of the Group Executive Committee as well as new share-based long-term incentive programmes for 2008 in the form of a share savings programme, a performance share programme and a share matching programme were approved.

It was also decided to provide the Board of Directors with mandates to repurchase own shares in order to allow for the hedging of long-term incentive programmes and for an efficient capital management and securities business.

Events after the quarter

Bo Magnusson has been appointed Head of Business Support with the overall responsibility for Group Staff, Group IT and Group Operations. Bo Magnusson has also been appointed deputy to the Group Chief Executive Officer Annika Falkengren.

Mats Torstendahl succeeds Bo Magnusson as Head of Retail Banking. He joins SEB from his former position as Head of Danske Bank in Sweden. Mats Torstendahl has also been appointed Executive Vice President and member of the Group Executive Committee.

Stockholm, 30 April 2008 Annika Falkengren President and Chief Executive Officer

This Interim Report has been prepared in accordance with International Financial Reporting Standards IFRS/IAS, endorsed by the European Commission and therefore complies with IAS 34 Interim Financial Reporting. The Parent company accounts are prepared in accordance with the Annual Accounts Act for Financial Institutions. The accounting regulations of the Swedish Financial Supervisory Authority require some additional disclosures.

The same accounting policies and methods of computation are followed in the interim financial statements as those applied to the most recent annual financial statements.

More detailed information is presented on www.sebgroup.com "Additional information" including:

Appendix 1 Division Life
Appendix 2 Credit exposure
Appendix 3 Capital adequacy
Appendix 4 Market risk
Appendix 5 P&L by division, business area and quarter
Appendix 6 P&L by geography and quarter
Appendix 7 Skandinaviska Enskilda Banken (parent
company)

Financial information during 2008

  • 7 February Annual Accounts for 2007
  • 8 April Annual General Meeting in Stockholm
  • 30 April Interim Report January-March
  • 16 July Interim Report January-June
  • 24 September Capital Markets Day in Stockholm
  • 23 October Interim Report January-September

Access to telephone conference and video web cast

The telephone conference at 16.30 (CET) on 30 April 2008 with CEO Annika Falkengren and CFO Per-Arne Blomquist can be accessed by telephone, +44 (0) 20 7162 0125, at least 10 minutes in advance. A replay of the conference call will be available on www.sebgroup.com.

A video web-cast with CFO Per-Arne Blomquist will be available on www.sebgroup.com.

Further information is available from

Per-Arne Blomquist, Chief Financial Officer Tel: +46 8 22 19 00 Ulf Grunnesjö, Head of Investor Relations Tel. + 46 8 763 85 01, +46 70 763 85 01 Annika Halldin, Financial Information Officer Tel. +46 8 763 85 60, +46 70 379 00 60

Skandinaviska Enskilda Banken AB (publ) SE-106 40 Stockholm, Sweden Telephone: +46 771 62 10 00 www.sebgroup.com Corporate organisation number: 502032-9081

Review Report

We have reviewed the interim report for the period 1 January-31 March, 2008 for Skandinaviska Enskilda Banken AB (publ). Management is responsible for the preparation and presentation of this interim financial information in accordance with IAS 34 and the Annual Accounts Act for Credit Institutions and Securities Companies. Our responsibility is to express a conclusion on this interim financial information based on our review.

We conducted our review in accordance with the Standard on Review Engagements SÖG 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity issued by FAR. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing in Sweden RS and other generally accepted auditing practices. The procedures performed in a review do not enable us to obtain a level of assurance that would make us aware of all significant matters that might be identified in an audit. Therefore, the conclusion expressed based on a review does not give the same level of assurance as a conclusion expressed based on an audit.

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim financial information is not, in all material respects, in accordance with IAS 34 and the Annual Accounts Act for Credit Institutions and Securities Companies.

Stockholm, 30 April 2008

PricewaterhouseCoopers AB

Peter Clemedtson Authorised Public Accountant Partner in charge

Peter Nyllinge Authorised Public Accountant

The SEB Group

Income statement – SEB Group

Condensed
Q1
Q4
Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Net interest income 4 223 4 375 -3 4 223 3 767 12 15 998
Net fee and commission income 3 801 4 129 -8 3 801 4 277 -11 17 051
Net financial income - 161 420 -138 - 161 1 311 -112 3 239
Net life insurance income 713 766 -7 713 743 -4 2 933
Net other income 226 345 -34 226 95 138 1 219
Total operating income 8 802 10 035 -12 8 802 10 193 -14 40 440
Staff costs -3 899 -3 787 3 -3 899 -3 796 3 -14 921
Other expenses -1 756 -1 782 -1 -1 756 -1 678 5 -6 919
Depreciation of assets - 372 - 359 4 - 372 - 328 13 -1 354
Total operating expenses -6 027 -5 928 2 -6 027 -5 802 4 -23 194
Gains less losses from tangible and intangible
assets
Net credit losses incl. changes in value of
3 787 -100 3 788
seized assets - 368 - 313 18 - 368 - 234 57 -1 016
Operating profit* 2 410 4 581 -47 2 410 4 157 -42 17 018
Income tax expense - 562 - 824 -32 - 562 - 895 -37 -3 376
Net profit 1 848 3 757 -51 1 848 3 262 -43 13 642
Attributable to minority interests 1 5 -80 1 4 -75 24
Attributable to equity holders ** 1 847 3 752 -51 1 847 3 258 -43 13 618
* Life's operating profit 368 475 -23 368 458 -20 1 802
Change in surplus values, net
Life's business result
250
618
431
906
-42
-32
250
618
244
702
2
-12
1 273
3 075
** Basic earnings per share, SEK 2.70 5.49 2.70 4.81 19.97
** Diluted earnings per share, SEK 2.69 5.48 2.69 4.76 19.88

Key figures - SEB Group

Q1 Q4 Jan - Mar
2008 2007 2008 2007 2007
Return on equity, % 9.6 20.2 9.6 19.0 19.3
Return on total assets, % 0.31 0.67 0.31 0.64 0.63
Return on risk-weighted assets, % 0.87 1.78 0.87 1.70 1.68
Basic earnings per share, SEK 2.70 5.49 2.70 4.81 19.97
Weighted average number of shares, millions* 684 683 684 677 682
Diluted earnings per share, SEK 2.69 5.48 2.69 4.76 19.88
Weighted average number of diluted shares, millions** 686 685 686 684 685
Cost/income ratio 0.69 0.59 0.69 0.57 0.57
Credit loss level, % 0.13 0.13 0.13 0.10 0.11
Reserve ratio for impaired loans, % 74.5 76.1 74.5 74.0 76.1
Level of impaired loans, % 0.20 0.18 0.20 0.23 0.18
Basel II:***
Total capital ratio, incl net profit, % 11.13 11.04 11.13 11.60 11.04
Core capital ratio, incl net profit, % 8.85 8.63 8.85 8.33 8.63
Risk-weighted assets, SEK billion 817 842 817 753 842
Basel I:
Total capital ratio, incl net profit, % 10.01 10.42 10.01 10.97 10.42
Core capital ratio, incl net profit, % 7.96 8.15 7.96 7.87 8.15
Risk-weighted assets, SEK billion 909 892 909 796 892
Number of full time equivalents**** 21 210 19 794 21 056 19 330 19 506
Number of e-banking customers, thousands 2 982 2 911 2 982 2 688 2 911
Assets under management, SEK billion 1 331 1 370 1 331 1 344 1 370

* Issued number of shares was 687,156,631 at year-end 2007. SEB then owned 3.7 million Class A shares for the employee stock option programme. During 2008 1.4 million of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March SEB owned 2.3 million Class A-shares with a market value of SEK 362m.

** Calculated dilution based on the estimated economic value of the long-term incentive programmes.

*** 90 per cent of RWA in Basel I for 2008 and 95 per cent of RWA in Basel I for 2007.

**** Quarterly numbers are for last month of quarter. Accumulated numbers are average for the period.

Income statement on quarterly basis - SEB Group

SEKm 2008:1 2007:4 2007:3 2007:2 2007:1
Net interest income 4 223 4 375 3 917 3 939 3 767
Net fee and commission income 3 801 4 129 4 101 4 544 4 277
Net financial income - 161 420 163 1 345 1 311
Net life insurance income 713 766 782 642 743
Net other income 226 345 530 249 95
Total operating income 8 802 10 035 9 493 10 719 10 193
Staff costs -3 899 -3 787 -3 564 -3 774 -3 796
Other expenses -1 756 -1 782 -1 691 -1 768 -1 678
Depreciation of assets - 372 - 359 - 325 - 342 - 328
Total operating expenses -6 027 -5 928 -5 580 -5 884 -5 802
Gains less losses from tangible and intangible assets 3 787 2 - 1
Net credit losses** - 368 - 313 - 189 - 280 - 234
Operating profit* 2 410 4 581 3 726 4 554 4 157
Income tax expense - 562 - 824 - 625 -1 032 - 895
Net profit 1 848 3 757 3 101 3 522 3 262
Attributable to minority interests 1 5 7 8 4
Attributable to equity holders*** 1 847 3 752 3 094 3 514 3 258
* SEB Trygg Liv's operating profit
Change in surplus values, net
368
250
475
431
501
275
368
323
458
244
SEB Trygg Liv's business result 618 906 776 691 702
** Including change in value of seized assets
*** Basic earnings per share, SEK 2.70 5.49 4.59 5.21 4.81
Diluted earnings per share, SEK 2.69 5.48 4.57 5.21 4.76

Income statement, by Division - SEB Group

Merchant Retail Wealth Other incl
Jan-Mar 2008, SEKm Banking Banking Management Life* eliminations SEB Group
Net interest income 1 525 2 551 242 - 16 - 79 4 223
Net fee and commission
income 1 241 1 431 958 171 3 801
Net financial income 119 95 20 - 395 - 161
Net life insurance income 954 - 241 713
Net other income 44 23 9 150 226
Total operating income 2 929 4 100 1 229 938 - 394 8 802
Staff costs - 964 -1 154 - 383 - 262 -1 136 -3 899
Other expenses - 909 -1 304 - 288 - 148 893 -1 756
Depreciation of assets - 22 - 77 - 24 - 160 - 89 - 372
Total operating expenses -1 895 -2 535 - 695 - 570 - 332 -6 027
Gains less losses from
tangible and intangible
assets 3 3
Net credit losses** - 29 - 311 - 25 - 3 - 368
Operating profit 1 008 1 254 509 368 - 729 2 410

* Business result in Life amounted to SEK 618m (702), of which change in surplus values was net SEK 250m (244).

** Including change in value of seized assets.

Merchant Banking

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Profit and loss account

Q1 Q4 Jan- Mar Full year
SEK m 2008 2007 % 2008 2007 % 2007
Net interest income 1 525 1 498 2 1 525 1 328 15 5 610
Net fee and commission income 1 241 1 361 -9 1 241 1 561 -20 5 945
Net financial income 119 249 -52 119 1 164 -90 2 613
Net other income 44 194 -77 44 51 -14 839
Total operating income 2 929 3 302 -11 2 929 4 104 -29 15 007
Staff costs -964 -1 055 -9 -964 -1 098 -12 -4 246
Other expenses -909 -868 5 -909 -857 6 -3 489
Depreciation of assets -22 -26 -15 -22 -23 -4 -85
Total operating expenses -1 895 -1 949 -3 -1 895 -1 978 -4 -7 820
Profit before credit losses etc 1 034 1 353 -24 1 034 2 126 -51 7 187
Gains less losses on assets 3 2 50 3 2
Net credit losses -29 -69 -58 -29 -109 -73 -326
Operating profit 1 008 1 286 -22 1 008 2 017 -50 6 863
Cost/Income ratio 0,65 0,59 0,65 0,48 0,52
Business equity, SEK bn 27,0 26,4 27,0 26,4 26,4
Return on equity, % 10,8 14,0 10,8 22,0 18,7
Number of full time equivalents 2 742 2 672 2 726 2 518 2 566

Increased volatility and lower investor risk appetite

Distressed credit markets impacts investment portfolio and Capital Markets

Comments on the first quarter

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^ÑíÉê=~=ëíêçåÖ=ëí~êíI=íÜÉ=ïçêëÉåÉÇ=ÅçåÇáíáçåë=áå=íÜÉ=Ñáå~ä= ïÉÉâë=çÑ=íÜÉ=èì~êíÉê=Ü~Ç=ëçãÉ=ÅÜáääáåÖ=ÉÑÑÉÅí=çå=áåîÉëíçê= ~ÅíáîáíóK=çåÑáÇÉåÅÉ=~ãçåÖ=Åçêéçê~íÉ=ÅäáÉåíë=êÉã~áåÉÇ= ÜáÖÜ=~åÇI=ïÜáäÉ=ìåÅÉêí~áåíó=Ü~ë=êáëÉåI=íÜÉêÉ=áë=~=ÅçåíáåìÉÇ= ÑçÅìë=çå=ëíê~íÉÖáÅ=íê~åë~Åíáçåë=ëìÅÜ=~ë=ãÉêÖÉêë=~åÇ= ~ÅèìáëáíáçåëK=bãÉêÖáåÖ=ã~êâÉí=êÉä~íÉÇ=~Åíáîáíó=êÉã~áåÉÇ= ëíêçåÖI=ÇÉëéáíÉ=íÜÉ=ÖäçÄ~ä=ÅêáëáëK=aìêáåÖ=íÜÉ=èì~êíÉêI=pb\_= çéÉåÉÇ=~=êÉéêÉëÉåí~íáîÉ=çÑÑáÅÉ=áå=aÉäÜáI=fåÇá~K=^ë=~=êÉëìäíI= pb\_=áë=åçï=éêÉëÉåí=áå=~ää=Ñçìê=çÑ=íÜÉ=ëçJÅ~ääÉÇ=\_of= ÅçìåíêáÉëK==

léÉê~íáåÖ=Åçëíë=ïÉêÉ=êÉÇìÅÉÇ=çå=íÜÉ=Ä~Åâ=çÑ=äçïÉê= î~êá~ÄäÉ=êÉãìåÉê~íáçåK=pb_=t~óI=pb_Ûë=çéÉê~íáçå~ä= ÉñÅÉääÉåÅÉ=éêçÖê~ããÉI=áë=çå=íê~ÅâK=

táíÜáå=qê~ÇáåÖ=~åÇ=`~éáí~ä=j~êâÉíëI=ÑáñÉÇ=áåÅçãÉ= êÉîÉåìÉë=ïÉêÉ=åÉÖ~íáîÉäó=~ÑÑÉÅíÉÇ=Äó=íÜÉ=ÇáÑÑáÅìäí=ã~êâÉí= ÅçåÇáíáçåë=ïÜÉêÉ~ë=íÜÉ=Éèìáíó=~åÇ=ÑçêÉáÖå=ÉñÅÜ~åÖÉ=ìåáíë= ÖÉåÉê~íÉÇ=ëíêçåÖ=êÉëìäíëK=p~äÉë=íç=êÉí~áä=áåîÉëíçêë=ÇêçééÉÇI= êÉÑäÉÅíáåÖ=äçïÉê=îçäìãÉë=áå=íÜÉ=ã~êâÉí=~ë=~=ïÜçäÉK=

içïÉê=ëíçÅâ=ã~êâÉí=î~äì~íáçåë=~åÇ=áåÅêÉ~ëÉÇ=îçä~íáäáíóI= ãÉ~åí=íÜ~í=fmlë=~åÇ=çíÜÉê=Éèìáíó=Å~éáí~ä=ã~êâÉí=~ÅíáîáíáÉë= ïÉêÉ=äáãáíÉÇK=eçïÉîÉêI=ÇÉã~åÇ=Ñçê=Åçêéçê~íÉ=Ñáå~åÅÉ= ~ÇîáÅÉ=êÉã~áåÉÇ=ÜáÖÜ=íÜêçìÖÜçìí=íÜÉ=èì~êíÉêK==

aÉëéáíÉ=ëìÄÇìÉÇ=É~êåáåÖë=Ñêçã=Åçêéçê~íÉ=Ñáå~åÅÉ=~åÇ= ~Åèìáëáíáçå=Ñáå~åÅáåÖI=`çêéçê~íÉ=_~åâáåÖ=Ü~Ç=~=ëíêçåÖ= èì~êíÉêI=ïáíÜ=ëíêìÅíìêÉÇ=Ñáå~åÅÉ=~ÅíáîáíáÉë=ÄÉåÉÑáíáåÖ=Ñêçã= áãéêçîÉÇ=ã~êÖáåë=~åÇ=áãéêçîÉÇ=ÅêÉÇáíçê=íÉêãëK=qÜáë=ï~ë= é~êíáÅìä~êäó=îáëáÄäÉ=áå=ëÉÖãÉåíë=ëìÅÜ=~ë=ëÜáééáåÖ=~åÇ= ÅçããÉêÅá~ä=êÉ~ä=Éëí~íÉI=Äìí=~äëç=áå=ÖÉåÉê~ä=Åçêéçê~íÉ= äÉåÇáåÖK==

táíÜáå=däçÄ~ä=qê~åë~Åíáçå=pÉêîáÅÉëI=íÜÉ=Å~ëÜ= ã~å~ÖÉãÉåí=ÄìëáåÉëë=éÉêÑçêãÉÇ=ïÉääI=ÄÉåÉÑáíáåÖ=Ñêçã= áåÑäçïë=~ë=ïÉää=~ë=ÜáÖÜÉê=áåíÉêÉëí=ê~íÉëK=qê~åë~Åíáçå= îçäìãÉë=áå=ÅìëíçÇó=~åÇ=ÑìåÇ=ëÉêîáÅÉë=ïÉêÉ=ëí~ÄäÉ=~í=~=ÜáÖÜ= äÉîÉäK=içïÉê=ã~êâÉí=î~äì~íáçåë=Ü~Ç=çåäó=~=äáãáíÉÇ=áãé~Åí= çå=áåÅçãÉ=ÇìÉ=íç=ÅçåíáåìÉÇ=~ëëÉí=áåÑäçïëK=`ìëíçÇó= íê~åë~Åíáçåë=áåÅêÉ~ëÉÇ=Äó=SO=éÉê=ÅÉåí=Åçãé~êÉÇ=ïáíÜ=íÜÉ= ÅçêêÉëéçåÇáåÖ=èì~êíÉê=çÑ=OMMTK==

qÜÉ=oÉí~áä=_~åâáåÖ=Çáîáëáçå=Åçåëáëíë=çÑ=ëáñ=ÄìëáåÉëë=~êÉ~ë=J=pïÉÇÉåI=dÉêã~åóI=bëíçåá~I=i~íîá~I=iáíÜì~åá~=~åÇ=`~êÇK=

Profit and loss account

Q1 Q4 Jan- Mar Full year
SEK m 2008 2007 % 2008 2007 % 2007
Net interest income 2 551 2 549 0 2 551 2 276 12 9 698
Net fee and commission income 1 431 1 637 -13 1 431 1 523 -6 6 219
Net financial income 95 170 -44 95 92 3 482
Net other income 23 64 -64 23 22 5 159
Total operating income 4 100 4 420 -7 4 100 3 913 5 16 558
Staff costs -1 154 -1 085 6 -1 154 -1 018 13 -4 235
Other expenses -1 304 -1 414 -8 -1 304 -1 296 1 -5 286
Depreciation of assets -77 -78 -1 -77 -75 3 -318
Total operating expenses -2 535 -2 577 -2 -2 535 -2 389 6 -9 839
Profit before credit losses etc 1 565 1 844 -15 1 565 1 525 3 6 719
Gains less losses on assets 2 -100 4
Net credit losses -311 -286 9 -311 -122 155 -715
Operating profit 1 254 1 560 -20 1 254 1 403 -11 6 008
Cost/Income ratio 0,62 0,58 0,62 0,61 0,59
Business equity, SEK bn 25,3 24,8 25,3 24,8 24,8
Return on equity, % 15,3 19,3 15,3 17,5 18,8
Number of full time equivalents 8 995 8 925 8 951 8 630 8 802

Strong net interest income offset declining securities-related fees

Increased provisions in Estonia led to lower operating profit

Comments on the first quarter

oÉÇìÅÉÇ=ÅìëíçãÉê=~Åíáîáíó=ÑçääçïáåÖ=íÜÉ=Ñáå~åÅá~ä=ã~êâÉí= íìêãçáä=~ÑÑÉÅíÉÇ=íÜÉ=ÇáîáëáçåÛë=ëÉÅìêáíáÉëJêÉä~íÉÇ=áåÅçãÉ= åÉÖ~íáîÉäó=ÇìêáåÖ=íÜÉ=èì~êíÉêK=jÉ~åïÜáäÉI=åÉí=áåíÉêÉëí= áåÅçãÉ=êÉã~áåÉÇ=ëíêçåÖ=~åÇ=áãéêçîÉÇ=ïáíÜáå=~ää=ÄìëáåÉëë= ~êÉ~ë=Åçãé~êÉÇ=ïáíÜ=íÜÉ=Ñáêëí=èì~êíÉê=çÑ=OMMTK=`êÉÇáí=äçëëÉë= áåÅêÉ~ëÉÇI=ã~áåäó=ÇìÉ=íç=ÜáÖÜÉê=éêçîáëáçåë=áå=bëíçåá~K= léÉê~íáåÖ=êÉëìäí=ÇÉÅêÉ~ëÉÇ=Äó=NN=éÉê=ÅÉåí=Åçãé~êÉÇ=ïáíÜ= íÜÉ=Ñáêëí=èì~êíÉê=çÑ=OMMTK=

få=pïÉÇÉåI=áåÅçãÉ=áåÅêÉ~ëÉÇ=Äó=N=éÉê=ÅÉåí=Åçãé~êÉÇ= ïáíÜ=íÜÉ=Ñáêëí=èì~êíÉê=çÑ=OMMTK=kÉí=áåíÉêÉëí=áåÅçãÉ=ÖêçïíÜ= ï~ë=ëìééçêíÉÇ=Äó=ÅçåíáåìÉÇ=ãçêíÖ~ÖÉ=îçäìãÉ=ÖêçïíÜ=~åÇ= ëí~ÄäÉ=ã~êÖáåë=ÇìêáåÖ=íÜÉ=èì~êíÉêK=jçêíÖ~ÖÉ=ë~äÉë=ã~êÖáåë= ïÉêÉ=áå=äáåÉ=ïáíÜ=íÜÉ=çîÉê~ää=~îÉê~ÖÉ=äÉåÇáåÖ=ã~êÖáå=áå=íÜÉ= Ä~Åâ=ÄççâK=tÜáäÉ=ã~êâÉí=ëÉåëáíáîÉ=ÑÉÉë=ëìÅÜ=~ë=ÄêçâÉê~ÖÉ= áåÅçãÉ=~åÇ=Éèìáíó=ÄçåÇ=ÑÉÉë=ÇÉÅêÉ~ëÉÇI=áåëìê~åÅÉ=ë~äÉë= êçëÉ=Äó=~ééêçñáã~íÉäó=OM=éÉê=ÅÉåíK=cìêíÜÉêãçêÉI=íÜÉ= áåÅêÉ~ëÉÇ=ÑçÅìë=çå=íÜÉ=pjb=ëÉÖãÉåí=ÅçåíáåìÉÇ=íç=óáÉäÇ= êÉëìäíX=NIVMM=åÉï=ëã~ää=~åÇ=ãÉÇáìãJëáòÉÇ=Åçêéçê~íÉ= ÅìëíçãÉêë=ïÉêÉ=Ö~áåÉÇ=ENIPMMFK==

`çëíë=áåÅêÉ~ëÉÇ=Äó=S=éÉê=ÅÉåíI=ÇêáîÉå=Äó=ÜáÖÜÉê=ë~ä~êáÉë= ~åÇ=éÉåëáçå=ÅçëíëK==

få=bëíçåá~I=áåÅêÉ~ëÉÇ=éêçîáëáçåë=êÉä~íáåÖ=íç=Åçêéçê~íÉ= ÅìëíçãÉêë=Ü~Ç=~=åÉÖ~íáîÉ=ÉÑÑÉÅí=çå=íÜÉ=êÉëìäíK=få=i~íîá~=~åÇ= iáíÜì~åá~=ÅêÉÇáí=äçëëÉë=êÉã~áåÉÇ=~í=äçï=äÉîÉäëK=`êÉÇáí=

îçäìãÉë=ïÉêÉ=Ççïå=Äó=N=éÉê=ÅÉåí=áå=bëíçåá~=~åÇ=i~íîá~I= ïÜáäÉ=íÜÉ=áåÅêÉ~ëÉ=áå=iáíÜì~åá~=ï~ë=P=éÉê=ÅÉåíK=qÜÉ=dêçìéÛë= ã~êâÉí=ëÜ~êÉë=Ñçê=äÉåÇáåÖ=ÇÉÅêÉ~ëÉÇ=áå=~ää=íÜêÉÉ=ÅçìåíêáÉëI= ÑçääçïáåÖ=pb_Ûë=ãçêÉ=Å~ìíáçìë=~ííáíìÇÉK=få=é~ê~ääÉäI=ÉÑÑçêíë= íç=Å~éíìêÉ=íÜÉ=äçåÖJíÉêã=ÖêçïíÜ=çééçêíìåáíáÉë=ïáíÜáå=íÜÉ= ë~îáåÖë=~êÉ~ë=ÅçåíáåìÉÇ=íÜêçìÖÜ=ä~ìåÅÜáåÖ=çÑ=åÉï= áåîÉëíãÉåí=éêçÇìÅíë=~åÇ=ã~êâÉí=Å~ãé~áÖåëK=få=iáíÜì~åá~I= íÜÉ=Éñé~åëáçå=çÑ=íÜÉ=ÇáëíêáÄìíáçå=åÉíïçêâ=ÅçåíáåìÉÇK= aìêáåÖ=íÜÉ=èì~êíÉêI=pb_Ûë=Ä~åâë=áå=~ää=íÜêÉÉ=_~äíáÅ=ÅçìåíêáÉë= ïÉêÉ=êÉÄê~åÇÉÇ=áåíç=çåäó=pb_K==

få=dÉêã~åóI=éêçÑáí~Äáäáíó=êÉã~áåÉÇ=~í=~å=ìåë~íáëÑ~Åíçêó= äÉîÉäK=p~äÉë=çÑ=ÅçåëìãÉê=äÉåÇáåÖ=~åÇ=ãçêíÖ~ÖÉë=ïÉêÉ= ÜáÖÜÉêI=ïÜáäÉ=ëÉÅìêáíáÉëJêÉä~íÉÇ=áåÅçãÉ=ï~ë=åÉÖ~íáîÉäó= ~ÑÑÉÅíÉÇ=Äó=íÜÉ=ã~êâÉí=íìêãçáäK=

táíÜáå=íÜÉ=~êÇ=ÄìëáåÉëë=~êÉ~I=çéÉê~íáåÖ=éêçÑáí= áåÅêÉ~ëÉÇ=Äó=S=éÉê=ÅÉåí=Åçãé~êÉÇ=ïáíÜ=íÜÉ=Ñáêëí=èì~êíÉê=çÑ= OMMTK=fåÅçãÉ=ÖêÉï=Äó=S=éÉê=ÅÉåí=~åÇ=Åçëíë=ïÉêÉ=åÉ~êäó=Ñä~íK=~êÇ=íìêåçîÉê=ÅçåíáåìÉÇ=íç=Öêçï=~åÇ=áåÅêÉ~ëÉÇ=Äó=S=éÉê= ÅÉåíK=pÉîÉê~ä=åÉï=ä~êÖÉ=ÅìëíçãÉêë=ïÉêÉ=Ö~áåÉÇI=Ñçê= Éñ~ãéäÉ=pí~íçáä=áå=pïÉÇÉåK==

pb_=t~óI=pb_Ûë=çéÉê~íáçå~ä=ÉñÅÉääÉåÅÉ=éêçÖê~ããÉI=áë= çåÖçáåÖ=~Åêçëë=íÜÉ=Çáîáëáçå=~åÇ=áë=~ëëáÖåÉÇ=ÉîÉå=ëíêçåÖÉê= áãéçêí~åÅÉ=áå=íÜÉ=ãçêÉ=ÅÜ~ääÉåÖáåÖ=ÉåîáêçåãÉåíK==

Wealth Management

qÜáë=Çáîáëáçå=Ü~ë=íïç=ÄìëáåÉëë=~êÉ~ë=Ó=fåëíáíìíáçå~ä=`äáÉåíë=~åÇ=mêáî~íÉ=_~åâáåÖK

Profit and loss account

Q1 Q4 Jan- Mar Full year
SEK m 2008 2007 % 2008 2007 % 2007
Net interest income 242 245 -1 242 186 30 843
Net fee and commission income 958 979 -2 958 1 024 -6 4 077
Net financial income 20 46 -57 20 14 43 79
Net other income 9 40 -78 9 6 50 86
Total operating income 1 229 1 310 -6 1 229 1 230 0 5 085
Staff costs -383 -355 8 -383 -346 11 -1 340
Other expenses -288 -289 0 -288 -253 14 -1 040
Depreciation of assets -24 -14 71 -24 -13 85 -60
Total operating expenses -695 -658 6 -695 -612 14 -2 440
Profit before credit losses etc 534 652 -18 534 618 -14 2 645
Gains less losses on assets -1
Net credit losses -25 10 -25 -4 -7
Operating profit 509 662 -23 509 614 -17 2 637
Cost/Income ratio 0,57 0,50 0,57 0,50 0,48
Business equity, SEK bn 6,6 5,5 6,6 5,5 5,5
Return on equity, % 22,2 34,7 22,2 32,2 34,5
Number of full time equivalents 1 160 1 073 1 153 1 104 1 074

Weak stock markets lowered income while performance fees increased

SEB continued to capture market share in the Swedish mutual fund market

Comments on the first quarter

pb_Ûë=ÅìëíçãÉêëÛ=êÉëéçåëÉ=íç=íÜÉ=ìåÅÉêí~áåíó=çå=íÜÉ=ÖäçÄ~ä= Ñáå~åÅá~ä=ã~êâÉíë=ÇìêáåÖ=íÜÉ=Ñáêëí=èì~êíÉê=ï~ë=~=ÅçåíáåìÉÇ= ëÜáÑí=íçï~êÇë=äÉëë=îçä~íáäÉ=áåîÉëíãÉåíëK=e~åÇJáåJÜ~åÇ=ïáíÜ= íÜÉ=ÇáîáëáçåÛë=äçåÖJíÉêã=ÑçÅìë=çå=~äíÉêå~íáîÉ=áåîÉëíãÉåíëI= íÜáë=êÉëìäíÉÇ=áå=~=ëí~ÄäÉ=çéÉê~íáåÖ=áåÅçãÉ=çÑ=pbh=NIOOVã= ENIOPMF=ïÜÉêÉ=åÉí=áåíÉêÉëí=áåÅçãÉ=~åÇ=éÉêÑçêã~åÅÉ=ÑÉÉë= çÑÑëÉí=ÇÉÅêÉ~ëÉÇ=áåÅçãÉ=Ñêçã=~ëëÉí=î~äìÉë=~åÇ=äçïÉê= ÄêçâÉê~ÖÉ=~ÅíáîáíáÉëK=mÉêÑçêã~åÅÉ=ÑÉÉë=~ãçìåíÉÇ=íç=pbh= NUPã=ENRQFK==

pb_=~Ö~áå=Å~éíìêÉÇ=îçäìãÉë=çå=íÜÉ=ïÉ~â=pïÉÇáëÜ= ãìíì~ä=ÑìåÇ=ã~êâÉí=ïáíÜ=áåÑäçïë=çÑ=pbh=NKRÄå=EQKOF=~Ö~áåëí= ~=íçí~ä=ã~êâÉí=çìíÑäçï=çÑ=pbh=NVKTÄå=EJMKNF=ÇìêáåÖ=íÜÉ= éÉêáçÇK=pb_=ÄÉåÉÑáíÉÇ=Ñêçã=áíë=ïáÇÉ=ÇáëíêáÄìíáçå=Å~é~Åáíó= ~åÇ=ëíêçåÖ=éçëáíáçå=ïáíÜáå=~äíÉêå~íáîÉ=áåîÉëíãÉåíëI=ïÜÉêÉ= pb_=~äçåÉ=Ü~Ç=áåÑäçïë=çÑ=pbh=RKSÄå=ENKSFI=íçí~ääó= Ççãáå~íáåÖ=íÜáë=ã~êâÉíK=pb_Ûë=~äíÉêå~íáîÉ=áåîÉëíãÉåíë=çÑÑÉê= ïáää=ÄÉ=ÑìêíÜÉê=ëíêÉåÖíÜÉåÉÇ=ÇìêáåÖ=íÜÉ=Ñáêëí=Ü~äÑ=çÑ=OMMU= íÜêçìÖÜ=ä~ìåÅÜÉë=çÑ=åÉï=éêçÇìÅíë=Ñêçã=hÉó=^ëëÉí= j~å~ÖÉãÉåíK=

qÜÉ=ÇáîáëáçåÛë=íçí~ä=~ëëÉíë=ìåÇÉê=ã~å~ÖÉãÉåí=ÑÉää=Äó= O=éÉê=ÅÉåí=Ñêçã=óÉ~êJÉåÇ=íç=pbh=NIORSÄåI=~ÑÑÉÅíÉÇ=Äó=äçïÉê= ~ëëÉí=î~äìÉë=~åÇ=åÉÖ~íáîÉ=ÉñÅÜ~åÖÉ=ê~íÉ=ÉÑÑÉÅíëK=qÜÉ=

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fåîÉëíãÉåí=éÉêÑçêã~åÅÉ=ïÉ~âÉåÉÇ=ÇìêáåÖ=íÜÉ=èì~êíÉê= ïáíÜ=PP=éÉê=ÅÉåí=ERSF=çÑ=éçêíÑçäáçë=~åÇ=OV=éÉê=ÅÉåí=ETNF=çÑ= ~ëëÉíë=ìåÇÉê=ã~å~ÖÉãÉåí=~ÜÉ~Ç=çÑ=íÜÉáê=êÉëéÉÅíáîÉ= ÄÉåÅÜã~êâëK=

`çëíë=áåÅêÉ~ëÉÇ=Äó=NQ=éÉê=ÅÉåíI=íç=pbh=SVRãK=lìí=çÑ= íÜÉëÉI=T=éÉê=ÅÉåí=ïÉêÉ=åçåJÅçãé~ê~ÄäÉ=ÅçëíëI=áåÅäìÇáåÖ=íÜÉ= ÅçåëçäáÇ~íáçå=çÑ=hÉó=^ëëÉí=j~å~ÖÉãÉåí=~åÇ=ÜáÖÜÉê= éÉåëáçå=ÅçëíëK=råÇÉêäóáåÖ=Åçëíë=áåÅêÉ~ëÉÇ=Äó=T=éÉê=ÅÉåíK==

fåëíáíìíáçå~ä=`äáÉåíë=ÅçåíáåìÉÇ=íç=ëíêÉåÖíÜÉå=ë~äÉë=ïáíÜ= ~ÅíáîáíáÉë=ÑçÅìëÉÇ=çå=qáÉê=N=ÅäáÉåíë=áå=pïÉÇÉåI=íÜáêÇ=é~êíó= ÇáëíêáÄìíçêë=~åÇ=áåëíáíìíáçå~ä=~ëëÉí=ã~å~ÖÉãÉåí=ÅìëíçãÉêë= çìíëáÇÉ=pb_Ûë=ÜçãÉ=ã~êâÉíëK=fåîÉëíãÉåíë=áå=~äíÉêå~íáîÉ= éêçÇìÅíë=áåÅêÉ~ëÉÇ=íç=ãÉÉí=ÅìëíçãÉêëÛ=ÇÉã~åÇ=~åÇ=ÇáêÉÅí= êÉ~ä=Éëí~íÉ=áåîÉëíãÉåíëI=É~êäáÉê=çåäó=~î~áä~ÄäÉ=áå=dÉêã~åóI= ïÉêÉ=~ÇÇÉÇ=íç=íÜÉ=ÖäçÄ~ä=çÑÑÉêK==

eáÖÜ=äÉîÉäë=çÑ=~Åíáîáíó=ïáíÜáå=mêáî~íÉ=_~åâáåÖ=êÉëìäíÉÇ= áå=åÉí=åÉï=~ëëÉíë=çÑ=pbh=RKUÄå=EQKNF=ÇìêáåÖ=íÜÉ=éÉêáçÇK=qÜÉ= ÉÑÑÉÅíë=ëíÉã=Ñêçã=~=åìãÄÉê=çÑ=ëíê~íÉÖáÅ=ÉÑÑçêíëI=íÜÉ= êÉÉåÖáåÉÉêÉÇ=ÄìëáåÉëë=ãçÇÉäI=íÜÉ=pb_=t~ó=íê~åëÑçêã~íáçå= ~åÇ=ÅäçëÉê=ÅçJçéÉê~íáçå=ïáíÜ=íÜÉ=oÉí~áä=_~åâáåÖ=ÇáîáëáçåK==

Life

iáÑÉ=Åçåëáëíë=çÑ=íÜêÉÉ=ÄìëáåÉëë=~êÉ~ë=J=pb_=qêóÖÖ=iáî=EpïÉÇÉåFI=pb_=mÉåëáçå=EaÉåã~êâF=~åÇ=pb_=iáÑÉ=C=mÉåëáçå=fåíÉêå~íáçå~äK==

Profit and loss account

Q1 Q4 Jan- Mar Full year
SEK m 2008 2007 % 2008 2007 % 2007
Net interest income -16 -7 129 -16 -9 78 -28
Net life insurance income 954 1 031 -7 954 981 -3 3 958
Total operating income 938 1 024 -8 938 972 -3 3 930
Staff costs -262 -284 -8 -262 -254 3 -1 050
Other expenses -148 -121 22 -148 -130 14 -530
Depreciation of assets -160 -144 11 -160 -130 23 -548
Total operating expenses -570 -549 4 -570 -514 11 -2 128
Operating profit 368 475 -23 368 458 -20 1 802
Change in surplus values, net 250 431 -42 250 244 2 1 273
Business result 618 906 -32 618 702 -12 3 075
Cost/Income ratio 0,61 0,54 0,61 0,53 0,54
Business equity, SEK bn 7,5 7,5 7,5 7,5 7,5
Return on equity, %
based on operating profit 17,3 22,3 17,3 21,5 21,1
based on business result 29,0 42,5 29,0 32,9 36,1
Number of full time equivalents 1 222 1 218 1 218 1 195 1 201

Sales increased by 11 per cent

Declining market values in unit-linked reduced income

Comments on the first quarter

léÉê~íáåÖ=éêçÑáí=ÇÉÅêÉ~ëÉÇ=Äó=OM=éÉê=ÅÉåí=Åçãé~êÉÇ=ïáíÜ= íÜÉ=ÅçêêÉëéçåÇáåÖ=èì~êíÉê=çÑ=ä~ëí=óÉ~êK=léÉê~íáåÖ=áåÅçãÉ= ï~ë=~ÑÑÉÅíÉÇ=Äó=ÇÉÅäáåáåÖ=ìåáíJäáåâÉÇ=ÑìåÇ=î~äìÉë=~åÇ=~= íêÉåÇ=íç=ëïáíÅÜ=Ñêçã=ÉèìáíóJêÉä~íÉÇ=ÑìåÇë=íç=ãçêÉ= ÅçåëÉêî~íáîÉ=áåîÉëíãÉåí=~äíÉêå~íáîÉë=ëìÅÜ=~ë=ÑáñÉÇJáåÅçãÉ= ÑìåÇëK=qÜÉ=êÉëìäíë=Ñçê=êáëâ=éêçÇìÅíë=ëìÅÜ=~ë=ëáÅâåÉëë= áåëìê~åÅÉ=~åÇ=Å~êÉ=éêçÇìÅíëI=ïÉêÉ=ïÉää=~ÄçîÉ=ä~ëí=óÉ~êI= ÄÉåÉÑáíáåÖ=Ñêçã=ãçÇÉê~íÉ=Åä~áãë=~åÇ=ÖççÇ=áåîÉëíãÉåí= êÉíìêåëK=eçïÉîÉêI=íÜÉ=îçä~íáäÉ=Å~éáí~ä=ã~êâÉíë=~åÇ=áåíÉêÉëí= ê~íÉ=ãçîÉãÉåíë=ã~ó=ïÉää=ÅçåíêáÄìíÉ=íç=ëçãÉ=ÑäìÅíì~íáçåë= ÄÉíïÉÉå=èì~êíÉêë=íÜêçìÖÜçìí=íÜÉ=óÉ~êK==

^=éêçîáëáçå=çÑ=pbh=ROã=ï~ë=ã~ÇÉ=íç=ÅçîÉê=éçíÉåíá~ä= ÑìíìêÉ=Öì~ê~åíÉÉë=êÉä~íÉÇ=íç=íÜÉ=íê~Çáíáçå~ä=äáÑÉ=éçêíÑçäáç= íê~åëÑÉêêÉÇ=Ñêçã=kó~=iáî=áå=OMMTK=qÜÉ=êÉëÉêîÉ=áë= êÉÅçîÉê~ÄäÉ=áÑ=ÑìíìêÉ=áåîÉëíãÉåí=êÉíìêåë=~êÉ=~ÇÉèì~íÉ=íç= ãÉÉí=Öì~ê~åíÉÉÇ=Äçåìë=äÉîÉäëK=

léÉê~íáåÖ=ÉñéÉåëÉë=áåÅêÉ~ëÉÇ=ã~áåäó=ÇìÉ=íç=ÜáÖÜÉê= ÇÉéêÉÅá~íáçå=çÑ=ÇÉÑÉêêÉÇ=~Åèìáëáíáçå=ÅçëíëK=^äëçI= áåîÉëíãÉåíë=áå=ÄçíÜ=åÉï=~åÇ=ã~íìêÉ=ã~êâÉíë=ÅçåíêáÄìíÉÇ= íç=íÜÉ=áåÅêÉ~ëÉK=qÜÉ=åìãÄÉê=çÑ=ëí~ÑÑ=Ü~ë=ÄÉÉå=ëí~ÄäÉ=ÇìêáåÖ= íÜÉ=é~ëí=óÉ~êK=qÜÉ=ÑçÅìë=çå=ÉÑÑáÅáÉåÅó=ÅçåíáåìÉÇI=ÉëéÉÅá~ääó= áå=íÜÉ=ãçêÉ=ã~íìêÉ=ã~êâÉíëK=

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qçí~ä=ë~äÉë=áå=pïÉÇÉå=ïÉêÉ=ìåÅÜ~åÖÉÇ=Ñêçã=ä~ëí=óÉ~êK= p~äÉë=áå=aÉåã~êâ=áãéêçîÉÇ=Äó=NN=éÉê=ÅÉåí=~åÇ=éêÉãáìãë= é~áÇ=êçëÉ=Äó=S=éÉê=ÅÉåíK=p~äÉë=áå=íÜÉ=_~äíáÅ=ÅçìåíêáÉë=ëí~êíÉÇ= ëäçï=áå=íÜÉ=Ñáêëí=èì~êíÉêI=ïÜáäÉ=ë~äÉë=çÑ=mçêíÑçäáç=_çåÇ=áå= pïÉÇÉå=íÜêçìÖÜ=pb_=iáÑÉ=C=mÉåëáçå=fåíÉêå~íáçå~ä=ÖêÉï= ëìÄëí~åíá~ääóK=

qçí~ä=éêÉãáìã=áåÅçãÉ=EéêÉãáìãë=é~áÇF=~ãçìåíÉÇ=íç= pbh=TKQÄå=Åçãé~êÉÇ=ïáíÜ=pbh=SKUÄå=ä~ëí=óÉ~êI=~å=áåÅêÉ~ëÉ= çÑ=V=éÉê=ÅÉåíK=qÜÉ=íçí~ä=î~äìÉ=çÑ=ìåáíJäáåâÉÇ=ÑìåÇë=ÇÉÅêÉ~ëÉÇ= Äó=U=éÉê=ÅÉåí=íç=pbh=NORÄå=Åçãé~êÉÇ=ïáíÜ=pbh=NPSÄå=~í= óÉ~ê=ÉåÇK=^í=íÜÉ=ÉåÇ=çÑ=íÜÉ=Ñáêëí=èì~êíÉê=ä~ëí=óÉ~ê=íÜÉ=î~äìÉ= ï~ë=pbh=NOVÄåK=qçí~ä=~ëëÉíë=ìåÇÉê=ã~å~ÖÉãÉåí=EåÉí= ~ëëÉíëF=ÇÉÅêÉ~ëÉÇ=Äó=R=éÉê=ÅÉåí=Ñêçã=íÜÉ=óÉ~êJÉåÇ=íç=pbh= PUQÄåK

Result by geography - January-March 2008

SEB offers universal banking services in Sweden, Germany and the Baltic countries- Estonia, Latvia and Lithuania. It also has local presence in the other Nordic countries, Poland, Ukraine and Russia and a global presence through its international network in another 10 countries.

  • Credit market turbulence affected income in most markets
  • SEB's business mix and a robust economy supported Swedish operations

Comments on the quarter

The continued dislocation of the credit markets in combination with a deteriorating business sentiment and decreasing activities on the equities markets negatively affected SEB's operations in most markets.

In Sweden, operating income increased by 3 per cent even if securities commissions were lower and market valuations of the fixed-income securities portfolios declined. Net interest income increased due to continued volume growth. Costs were higher following higher pension costs and increased number of staff.

In Denmark and Norway, lower activities on the weakened equities markets led to a drop in both income and results for SEB's investment banking and asset management operations. Life business showed a positive development in Denmark during the quarter.

In Finland, SEB's investment in advisory service within Merchant Banking and Wealth Management during the last few years has paid off - both income and operating profit increased compared with last year.

SEB's business in Latvia and Lithuania remained strong, while revenues in Estonia were negatively affected by decreased income from Merchant Banking and Life. This, in combination with higher collective provisions, led to a sharp reduction of SEB's operating profit in Estonia. In Latvia and Lithuania, credit losses remained at low levels and operating profits rose somewhat.

The slowdown of credit volume in the Baltic countries has resulted in decreased market shares.

Operating income in Germany was negatively affected by the development in the fixed-income securities portfolios and capital market activities. Apart from that, sales of consumer lending and mortgages rose.

Operating profit per country, 01 2008 Adjusted for Other, SEK -487m

Volumes in new markets, i.e. Ukraine and Russia, continued to increase. The integration of SEB Bank and the recently acquired Factorial Bank in Ukraine proceeded according to plan. SEB aims to open 20-25 branch offices per year in Ukraine and has also launched e.g. cash management solutions, asset management services, investment funds and life insurance in the country.

Valuations of holdings of fixed-income securities in branches to the parent company were severely affected by the credit spread widening. These lower valuations, together with slower capital markets and lowered contribution from the Baltic countries, explain the relatively low share of operating profit generated outside Sweden, 42 per cent.

Distribution by country Jan - March Total operating income Operating profit
Total operating expenses
SEKm 2008 2007 % 2008 2007 % 2008 2007 %
Sweden 5096 4 9 6 5 3 $-3384$ $-3157$ .693 .795 -6
Norway 560 853 $-34$ $-323$ $-442$ $-27$ 177 374 -53
Denmark 604 754 $-20$ $-356$ $-356$ 225 398 $-43$
Finland 281 247 14 $-152$ $-137$ 11 127 106 20
Germany l 356 1620 $-16$ $-1210$ $-1140$ 6 108 331 -67
Estonia 328 388 $-15$ $-137$ $-151$ -9 25 225 -89
Latvia 410 329 25 $-176$ $-137$ 28 195 184 6
Lithuania 597 508 18 $-232$ $-195$ 19 347 301 15
Other countries and eliminations $-430$ 529 -181 $-57$ $-87$ $-34$ $-487$ 443
Total 8802 10 193 $-14$ $-6027$ $-5802$ 4 2410 4 1 5 7 -42

The SEB Group

Net fee and commission income – SEB Group

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Issue of securities 7 61 - 89 7 32 - 78 335
Secondary market shares 677 711 - 5 677 891 - 24 3 153
Secondary market other 81 148 - 45 81 177 - 54 598
Custody and mutual funds 1 804 1 763 2 1 804 1 692 7 7 165
Securities commissions 2 569 2 683 - 4 2 569 2 792 - 8 11 251
Payments 439 463 - 5 439 459 - 4 1 808
Card fees 1 032 1 087 - 5 1 032 957 8 4 093
Payment commissions 1 471 1 550 - 5 1 471 1 416 4 5 901
Advisory 289 316 - 9 289 499 - 42 1 473
Lending 185 294 - 37 185 231 - 20 1 055
Deposits 23 23 23 27 - 15 89
Guarantees 67 66 2 67 68 - 1 264
Derivatives 113 92 23 113 96 18 363
Other 176 235 - 25 176 226 - 22 1 004
Other commissions 853 1 026 - 17 853 1 147 - 26 4 248
Fee and commission income 4 893 5 259 - 7 4 893 5 355 - 9 21 400
Securities commissions - 241 - 195 24 - 241 - 204 18 - 902
Payment commissions - 585 - 619 - 5 - 585 - 576 2 -2 373
Other commissions - 266 - 316 - 16 - 266 - 298 - 11 -1 074
Fee and commission expense -1 092 -1 130 - 3 -1 092 -1 078 1 -4 349
Securities commissions, net 2 328 2 488 - 6 2 328 2 588 - 10 10 349
Payment commissions, net 886 931 - 5 886 840 5 3 528
Other commissions, net 587 710 - 17 587 849 - 31 3 174
Net fee and commission income 3 801 4 129 - 8 3 801 4 277 - 11 17 051

Net financial income – SEB Group

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Equity instruments and related derivatives 171 157 9 171 147 16 520
Debt instruments and related derivatives -1 164 - 477 144 -1 164 645 - 101
Capital market related - 993 - 320 - 993 792 419
Currency-related 832 740 12 832 519 60 2 820
Net financial income - 161 420 -138 - 161 1 311 -112 3 239

Net credit losses - Group

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Provisions:
Net collective provisions - 112 15 - 112 - 114 -2 - 390
Specific provisions - 190 - 231 -18 - 190 - 245 -22 - 653
Reversal of specific provisions no longer required 44 163 -73 44 75 -41 405
Net provisions for contingent liabilities 1 - 24 -104 1 31 -97 8
Net provisions - 257 - 77 - 257 - 253 2 - 630
Write-offs:
Total write-offs - 332 - 562 -41 - 332 - 243 37 -1 395
Reversal of specific provisions utilized for write-offs 201 242 -17 201 124 62 711
Write-offs not previously provided for - 131 - 320 -59 - 131 - 119 10 - 684
Recovered from previous write-offs 24 85 -72 24 135 -82 293
Net write-offs - 107 - 235 -54 - 107 16 - 391
Net credit losses - 364 - 312 17 - 364 - 237 54 -1 021
Change in value of seized assets - 4 - 1 - 4 3 5
Net credit losses incl change in value - 368 - 313 18 - 368 - 234 57 -1 016

Balance sheet – SEB Group

Condensed 31 March 31 December 31 March
SEKm 2008 2007 2007
Cash and cash balances with central banks 17 728 96 871 11 866
Loans to credit institutions 308 822 263 012 232 935
Loans to the public 1 098 597 1 067 341 1016 519
Financial assets at fair value * 694 111 661 223 684 290
Available-for-sale financial assets * 196 848 170 137 125 166
Held-to-maturity investments * 1 868 1 798 2 053
Asset held for sale / Discontinued operations 952
Investments in associates 1 314 1 257 1 134
Tangible and intangible assets 25 452 24 697 23 328
Other assets 53 823 58 126 37 879
Total assets 2 398 563 2 344 462 2 136 122
Deposits by credit institutions 455 707 421 348 427 367
Deposits and borrowing from the public 764 567 750 481 669 646
Liabilities to policyholders 213 046 225 916 213 289
Debt securities 499 622 510 564 457 442
Financial liabilities at fair value 256 961 216 390 174 757
Other liabilities 87 273 97 519 80 419
Provisions 1 338 1 536 1 863
Subordinated liabilities 42 990 43 989 45 325
Total equity 77 059 76 719 66 014
Total liabilities and equity 2 398 563 2 344 462 2 136 122
* Of which bonds and other interest bearing securities inclusive derivatives. 675 521 608 016 564 459

Memorandum items – SEB Group

31 March 31 December 31 March
SEKm 2008 2007 2007
Collateral and comparable security pledged for own liabilities 388 200 308 342 341 840
Other pledged assets and comparable collateral 240 060 207 363 228 373
Contingent liabilities 63 621 66 984 61 164
Commitments 443 059 394 128 391 485

Statement of changes in equity – SEB Group

Reserve for Reserve for
Minority cash flow afs financial Share Restricted Retained
SEKm interests hedges assets capital reserves earnings Total
Jan-Mar 2008
Opening balance 191 160 - 438 6 872 29 757 40 177 76 719
Change in market value -69 - 1 186 - 1 255
Recognised in income statement - 3 - 3
Translation difference -228 - 228
Net income recognised directly in equity -69 -1 189 -228 -1 486
Net profit 1 1 847 1 848
Total recognised income 1 -69 -1 189 -228 1 847 362
Neutralisation of PL impact and utilisation of
employee stock options* 54 54
Eliminations of repurchased shares for employee
stock option programme*** 114 114
Other changes -16 861 - 1 035 - 190
Closing balance 176 91 - 1 627 6 872 30 390 41 157 77 059
Jan-Dec 2007
Opening balance 130 380 392 6 872 30 203 29 290 67 267
Change in market value -206 - 614 - 820
Recognised in income statement -14 - 216 - 230
98
Translation difference 98
Net income recognised directly in equity -220 -830 98 -952
Net profit 24 13 618 13 642
Total recognised income 24 -220 -830 98 13 618 12 690
Dividend to shareholders - 4 123 - 4 123
Dividend, own holdings of shares
Neutralisation of PL impact and utilisation of
44 44
employee stock options* - 428 - 428
stock option programme*** 897 897
Other changes 37 -544 879 372
Closing balance 191 160 - 438 6 872 29 757 40 177 76 719
Jan-Mar 2007
Opening balance 130 380 392 6 872 30 203 29 290 67 267
Change in market value -51 - 164 - 215
Recognised in income statement 72 72
Translation difference 35 35
Net income recognised directly in equity -51 -92 35 -108
Net profit 4 3 258 3 262
Total recognised income 4 -51 -92 35 3 258 3 154
Dividend to shareholders - 4 123 - 4 123
Dividend, own holdings of shares 44 44
Neutralisation of PL impact and utilisation of
employee stock options*
Eliminations of repurchased shares for employee
- 707 - 707
stock option programme*** 146 146
Other changes 2 70 161 233
Closing balance 136 329 300 6 872 30 308 28 069 66 014

* Includes changes in nominal amounts of equity swaps used for hedging of stock option programmes.

** Reclassification from equity instruments to financial instruments.

*** As of 31 December 2007 SEB owned 3.7 million Class A shares for the employee stock option programme. The acquisition cost for these shares is deducted from shareholders' equity. During 2008 1.4 million of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March SEB owned 2.3 million Class A-shares with a market value of SEK 362m for hedging of the long-term incentive programmes.

Cash flow statement – SEB Group

Jan - Mar Full year
SEKm 2008 2007 % 2007
Cash flow from the profit and loss statement 4 360 4 813 -9 17 476
Increase (-)/decrease (+) in trading portfolios -23 041 -59 637 -61 -32 503
Increase (+)/decrease (-) in issued short term securities -40 616 56 993 -171 72 454
Increase (-)/decrease (+) in lending to credit institutions -1 588 -13 459 -88 -45 995
Increase (-)/decrease (+) in lending to the public -32 086 -70 273 -54 -116 298
Increase (+)/decrease (-) in liabilities to credit institutions 33 861 61 387 -45 52 274
Increase (+)/decrease (-) in deposits and borrowings from the public 11 889 27 888 -57 104 715
Increase (-)/decrease (+) in insurance portfolios -12 849 9 606 22 302
Change in other balance sheet items 158 14 321 -99 10 348
Cash flow from operating activities -59 912 31 639 84 773
Cash flow from investment activities1) -1 214 - 673 80 -2 350
Cash flow from financing activities 28 104 9 425 198 38 397
Net increase in cash and cash equivalents -33 022 40 391 -182 120 820
Cash and cash equivalents at beginning of year 194 985 73 751 164 73 751
Exchange difference in cash and cash equivalents -3 341 304 414
Net increase in cash and cash equivalents -33 022 40 391 -182 120 820
Cash and cash equivalents at end of period2) 158 622 114 446 39 194 985
1) Including investments in subsidiaries
Cost of acquisitions - 708 - 130 - 759
Less cash acquired 113 -100 102
Outflow on acquisition - 708 - 17 - 657

2) Cash and cash equivalents at end of period is defined as Cash and cash balances with central banks and Loans to credit institutions payable on demand.

Impaired loans and seized assets – SEB Group

31 March 31 December 31 March
SEKm 2008 2007 2007
Non-performing impaired loans 7 775 7 619 7 860
Performing impaired loans 778 772 1 168
Impaired loans gross* 8 553 8 391 9 028
Specific reserves -3 669 -3 787 -4 344
of which reserves for non-performing loans -3 372 -3 456 -3 845
of which reserves for performing loans -297 -331 -499
Collective reserves -2 703 -2 602 -2 334
Impaired loans net 2 181 2 002 2 350
Reserves for off-balance sheet items -202 -209 -188
Total reserves -6 574 -6 598 -6 866
Level of impaired loans 0.20% 0.18% 0.23%
(Impaired loans, net in relation to lending, at end of period)
Reserve ratio for impaired loans
(Specific and collective reserves in relation to impaired loans
gross, per cent)
74.5% 76.1% 74.0%
Specific reserve ratio for impaired loans 42.9% 45.1% 48.1%
Pledges taken over
Properties 24 23 86
Shares 50 39 42
Total volume of pledges taken over 74 62 128

* Individually impaired loans.

Rating

Moody's
Outlook Positive
Standard & Poor's
Outlook Stable
Fitch
Outlook Positive
DBRS
Outlook Stable
Short Long Short Long Short Long Short Long
P-1 Aaa A-1+ AAA F1+ AAA R-1 (high) AAA
P-2 Aa1 A-1 AA+ F1 AA+ R-1 (middle) AA (high)
P-3 Aa2 A-2 AA F2 AA R-1 (low) AA
Aa3 A-3 AA- F3 AA- R-2 (high) AA (low)
A1 A+ A+ R-2 (middle) A
A2 A A R-2 (low) BBB
A3 A- A- R-3 BB
Baa1 BBB+ BBB+ R-4 B
Baa2 BBB BBB R-5 CCC CC C
Baa3 BBB- BBB- D D

SEB's major shareholders

Share of capital,
March 2008 per cent
Investor AB 20.5
Trygg Foundation 9.6
Alecta 4.2
Swedbank Robur Funds 3.1
AFA Insurance 2.5
SHB/SPP Funds 1.9
Wallenberg Foundations 1.5
Fourth Swedish
National Pension Fund 1.4
SEB Funds 1.4
Foreign shareholders 19.6
Source: SIS Ägarservice

Additional Information Q1 2008

STOCKHOLM 30 APRIL 2008

Appendix 1 Division Life

pb_=qêóÖÖ=iáî=áë=çåÉ=çÑ=íÜÉ=äÉ~ÇáåÖ=äáÑÉ=áåëìê~åÅÉ=Öêçìéë=áå= íÜÉ=kçêÇáÅ=êÉÖáçåK=léÉê~íáçåë=ÅçãéêáëÉ=áåëìê~åÅÉ= ëçäìíáçåë=ïáíÜáå=íÜÉ=áåîÉëíãÉåí=~åÇ=ëçÅá~ä=ëÉÅìêáíó=~êÉ~=Ñçê= áåÇáîáÇì~äë=~åÇ=Åçêéçê~íáçåëK=pb_=qêóÖÖ=iáî=éêçîáÇÉë=ÄçíÜ= ìåáíJäáåâÉÇ=~åÇ=íê~Çáíáçå~ä=áåëìê~åÅÉK=qÜÉ=Çáîáëáçå= çéÉê~íÉë=áå=pïÉÇÉåI=aÉåã~êâI=cáåä~åÇI=fêÉä~åÇI= iìñÉãÄçìêÖI=bëíçåá~I=i~íîá~=~åÇ=iáíÜì~åá~K=få=râê~áåÉ=~= ëìÄëáÇá~êó=áë=ìåÇÉê=Éëí~ÄäáëÜãÉåíK=qÜÉ=Çáîáëáçå=áë= çêÖ~åáëÉÇ=áå=íÜêÉÉ=ÄìëáåÉëë=~êÉ~ëX=pb_=qêóÖÖ=iáîI=pïÉÇÉåI= pb_=mÉåëáçåI=aÉåã~êâI=~åÇ=pb_=iáÑÉ=C=mÉåëáçå=fåíÉêå~J íáçå~äK=qÜÉ=Çáîáëáçå=ëÉêîÉë=ëçãÉ=NKU=ãáääáçå=ÅìëíçãÉêëK=få= lÅíçÄÉê=OMMTI=cçåÇÑ∏êë®âêáåÖë~âíáÉÄçä~ÖÉí=pb_=qêóÖÖ=iáî= ~åÇ=kó~=iáîÑ∏êë®âêáåÖë~âíáÉÄçä~ÖÉí=pb_=qêóÖÖ=iáî=EÒkó~= iáîÒF=ãÉêÖÉÇK=kó~=iáî=ï~ë=çéÉê~íÉÇ=~ÅÅçêÇáåÖ=íç=ãìíì~ä= éêáåÅáéäÉë=~åÇ=åçí=ÅçåëçäáÇ~íÉÇ=áå=pb_=qêóÖÖ=iáîÛë=êÉëìäíëK= ^ÑíÉê=íÜÉ=ãÉêÖÉê=íÜÉ=êÉëìäí=çÑ=íÜáë=ÄìëáåÉëë=Ó=ïáíÜ=êÉëéÉÅí= íç=áåîÉëíãÉåí=áåÅçãÉ=~åÇ=áåëìê~åÅÉ=êáëâ=J=áë=ëíáää=~ääçÅ~íÉÇ= íç=íÜÉ=éçäáÅóÜçäÇÉêëK=pb_=qêóÖÖ=iáî=ÜçïÉîÉê=Öì~ê~åíÉÉë= íÜÉ=Åçåíê~Åíì~ä=ÄÉåÉÑáíë=íç=íÜÉ=éçäáÅóÜçäÇÉêë=áå=íÜáë= ÄìëáåÉëëK=

Comments on the first quarter 2008

léÉê~íáåÖ=éêçÑáí=~ãçìåíÉÇ=íç=pbh=PSUãI=ïÜáÅÜ=ï~ë= pbh=VMã=çê=OM=éÉê=ÅÉåí=äÉëë=íÜ~å=ä~ëí=óÉ~êK=léÉê~íáåÖ= áåÅçãÉ=ÇÉÅêÉ~ëÉÇ=Äó=pbh=PQã=çê=P=éÉê=ÅÉåíK=qÜÉ=áåÅçãÉ= áåÅäìÇÉë=~å=ìåêÉ~äáëÉÇ=äçëë=çÑ=pbh=ROã=íç=ÅçîÉê=Öì~ê~åíÉÉ= ÅçããáíãÉåíë=áå=íÜÉ=kó~=iáî=ÄìëáåÉëëK=få=aÉÅÉãÄÉê=OMMTI=~= Öì~ê~åíÉÉ=Åçëí=çÑ=pbh=PUã=ï~ë=~äëç=~ÅÅçìåíÉÇ=ÑçêK= ^ÇàìëíÉÇ=Ñçê=çåÉJçÑÑ=áíÉãë=EpbhJROã=ãÉåíáçåÉÇ=Ñçê=ÅìêêÉåí= óÉ~ê=íçÖÉíÜÉê=ïáíÜ=~å=~ÇÇáíáçå~ä=çíÜÉê=áåÅçãÉ=çÑ=pbhHNOã= ~åÇ=Ñçê=éêÉîáçìë=óÉ~ê=pbhHPPãF=áåÅçãÉ=áåÅêÉ~ëÉÇ=Äó= pbh=PVã=çê=Q=éÉê=ÅÉåíK=qÜÉ=ìåáíJäáåâÉÇ=áåÅçãÉ=ÇÉÅêÉ~ëÉÇ= Äó=pbh=NVã=ïÜÉå=íÜÉ=ÑìåÇ=î~äìÉë=ïÉêÉ=ëèìÉÉòÉÇ=Äó=íÜÉ= åÉÖ~íáîÉ=ÇÉîÉäçéãÉåí=çå=íÜÉ=ïçêäÇ=ëíçÅâ=ã~êâÉíëK=líÜÉê= áåÅçãÉ=áåÅêÉ~ëÉÇ=Äó=pbh=RUãI=ïÜáÅÜ=ï~ë=ã~áåäó= ~ííêáÄìí~ÄäÉ=íç=pb_=mÉåëáçå=aÉåã~êâK=bñéÉåëÉë=êçëÉ=Äó= pbh=RSãI=çÑ=ïÜáÅÜ=pbh=PMã=ï~ë=ÇìÉ=íç=áåÅêÉ~ëÉÇ= ÇÉéêÉÅá~íáçå=çÑ=ÇÉÑÉêêÉÇ=~Åèìáëáíáçå=ÅçëíëK=fåîÉëíãÉåíë= ïáíÜáå=fåíÉêå~íáçå~ä=ÅçåíêáÄìíÉÇ=ïáíÜ=pbh=VãK=líÜÉê= ÉñéÉåëÉë=áåÅêÉ~ëÉÇ=Äó=pbh=NTã=çê=P=éÉê=ÅÉåíK=

lÑ=íÜÉ=ÄìëáåÉëë=~êÉ~ëI=pb_=mÉåëáçåI=aÉåã~êâI=Ü~Ç=íÜÉ= ÄÉëí=ÇÉîÉäçéãÉåí=Åçãé~êÉÇ=íç=ä~ëí=óÉ~êK=fåÅçãÉ=áåÅêÉ~ëÉÇ= ÇìÉ=íç=ÖççÇ=éÉêÑçêã~åÅÉ=áå=íÜÉ=Éèìáíó=Å~éáí~ä=ÑìåÇ=ÜÉäÇ=áå= ëÜçêí=íÉêã=ÄçåÇëK=líÜÉê=áåëìê~åÅÉ=áåÅçãÉ=~äëç=áåÅêÉ~ëÉÇK=

léÉê~íáåÖ=éêçÑáí=áåÅêÉ~ëÉÇ=Äó=pbh=NUãI=íç=pbh=NRTãK= léÉê~íáåÖ=éêçÑáí=áå=pb_=qêóÖÖ=iáîI=pïÉÇÉåI=áåÅäìÇáåÖ= ÅÉåíê~ä=ÑìåÅíáçåëI=ÇÉÅäáåÉÇ=Äó=pbh=SPã=íç=pbh=NVOãK=qÜáë= ï~ë=ÇìÉ=íç=íÜÉ=Öì~ê~åíÉÉ=Åçëí=Ñçê=íÜÉ=kó~=iáî=ÄìëáåÉëë=~åÇ= ~äëç=äçïÉê=ìåáíJäáåâÉÇ=áåÅçãÉK=léÉê~íáåÖ=éêçÑáí=áå=pb_=iáÑÉ= C=mÉåëáçå=fåíÉêå~íáçå~ä=ÇÉÅäáåÉÇ=Äó=pbh=QRã=íç=pbh=NVãK= qÜáë=áåÅäìÇÉÇ=~=çåÉJçÑÑ=áåÅçãÉ=çÑ=pbh=NOã=Åçãé~êÉÇ=íç= pbh=PPã=ÇìêáåÖ=íÜÉ=Ñáêëí=èì~êíÉê=ä~ëí=óÉ~êK=qÜÉ=çåÉJçÑÑ= áåÅçãÉ=ï~ë=êÉä~íÉÇ=íç=êÉî~äì~íáçå=çÑ=áåëìê~åÅÉ=êÉä~íÉÇ= éêçîáëáçåëK=qÜÉ=íÜáêÇ=~åÇ=ÑçìêíÜ=èì~êíÉê=OMMT=~äëç=áåÅäìÇÉÇ= çåÉJçÑÑ=áåÅçãÉ=çÑ=pbh=NTã=~åÇ=pbh=OOãI=êÉëéÉÅíáîÉäóK=

qÜÉ=íçí~ä=î~äìÉ=çÑ=ìåáíJäáåâ=ÑìåÇë=~ãçìåíÉÇ=íç= pbh=NORÄå=~í=íÜÉ=ÉåÇ=çÑ=íÜÉ=Ñáêëí=èì~êíÉê=Åçãé~êÉÇ=ïáíÜ= pbh=NPSÄå=~í=óÉ~ê=ÉåÇ=~åÇ=pbh=NOVã=çåÉ=óÉ~ê=~ÖçK=qçí~ä= ~ëëÉíë=ìåÇÉê=ã~å~ÖÉãÉåí=EåÉí=~ëëÉíëF=~ãçìåíÉÇ=íç= pbh=PUQÄåI=Ççïå=Äó=R=éÉê=ÅÉåí=Ñêçã=óÉ~ê=ÉåÇ=~åÇ=S=éÉê= ÅÉåí=Ñêçã=~=óÉ~ê=~ÖçK=

qçí~ä=ë~äÉëI=ïÉáÖÜíÉÇ=îçäìãÉI=~ãçìåíÉÇ=íç=pbh=NPKPÄåK= qÜáë=áë=~å=áåÅêÉ~ëÉ=çÑ=pbh=NKPÄå=Åçãé~êÉÇ=ïáíÜ=éêÉîáçìë= óÉ~êK=pbh=NKMÄå=çÑ=íÜÉ=áåÅêÉ~ëÉ=ï~ë=~ííêáÄìí~ÄäÉ=íç=íÜÉ=ìåáíJ äáåâÉÇ=éêçÇìÅí=mçêíÑçäáç=_çåÇ=EÇÉéçí=ÉåÇçïãÉåí= áåëìê~åÅÉFK=mçêíÑçäáç=_çåÇ=áë=~ÅÅçìåíÉÇ=Ñçê=áå=ÄìëáåÉëë=~êÉ~= fåíÉêå~íáçå~ä=Äìí=éêáã~êáäó=ëÉêîÉë=pïÉÇáëÜ=ÅìëíçãÉêëK= qê~Çáíáçå~ä=áåëìê~åÅÉ=ïáíÜáå=pb_=mÉåëáçå=aÉåã~êâ= áåÅêÉ~ëÉÇ=Äó=pbh=MKUÄåI=ïÜÉêÉ~ë=áíë=ìåáíJäáåâÉÇ=ë~äÉë= ÇêçééÉÇ=pbh=MKQÄåK=

SEB Trygg Liv, Sweden

qÜÉ=pïÉÇáëÜ=çéÉê~íáçåë=~êÉ=ÅçåÇìÅíÉÇ=é~êíäó=~ÅÅçêÇáåÖ=íç= ~=Ä~åÅ~ëëìê~åÅÉ=ÅçåÅÉéíI=áKÉK=~å=áåíÉÖê~íÉÇ=Ä~åâáåÖ=~åÇ= áåëìê~åÅÉ=ÄìëáåÉëëI=~åÇ=é~êíäó=íÜêçìÖÜ=áåëìê~åÅÉ= ãÉÇá~íçêë=~åÇ=çíÜÉê=ÉñíÉêå~ä=ãÉÇá~íçêëK=qÜÉ=éìêéçëÉ=çÑ=íÜÉ= Ä~åÅ~ëëìê~åÅÉ=ÅçåÅÉéí=áë=íç=çÑÑÉê=pb_Ûë=ÅìëíçãÉêë=~= ÅçãéäÉíÉ=ê~åÖÉ=çÑ=éêçÇìÅíë=~åÇ=ëÉêîáÅÉë=ïáíÜáå=íÜÉ= Ñáå~åÅá~ä=~êÉ~K=p~îáåÖë=áå=äáÑÉ=áåëìê~åÅÉ=éêçÇìÅíëI=áåÅäìÇáåÖ= éÉåëáçå=ë~îáåÖëI=êÉéêÉëÉåí=~=ÖêçïáåÖ=ëÜ~êÉ=çÑ=íÜÉ=pïÉÇáëÜ= ÜçìëÉÜçäÇëÛ=Ñáå~åÅá~ä=~ëëÉíëK=^ÅÅçêÇáåÖ=íç=íÜÉ=pb_= "pé~êÄ~êçãÉíÉêåÒ=íÜáë=ëÜ~êÉ=ï~ë=QT=éÉê=ÅÉåí=Äó=aÉÅÉãÄÉê= OMMTK=

Market position

p~äÉë=ÑçÅìë=áë=çå=ìåáíJäáåâÉÇI=ïÜáÅÜ=êÉéêÉëÉåíë=ÅäçëÉ=íç=UM= éÉê=ÅÉåí=çÑ=íçí~ä=ë~äÉëK=pb_=qêóÖÖ=iáî=áë=íÜÉ=ã~êâÉí=äÉ~ÇÉê=áå= Sweden within unit-linked insurance with a 22.1 per cent (29.3) share of new sales for the full year 2007. Distribution channels are SEB's branch offices, own sales force and insurance mediators.

Significant occupational pension business

Corporate sales have gradually grown and increased its share of total sales. During the first quarter the share however decreased to 68 per cent (71). SEB Trygg Liv is the market leader within new business unit-linked occupational pension. The market share for the full year 2007 was 18.7 per cent (26.5).

SEB Trygg Liv also offers administration and management of pension foundations. SEB Trygg Liv Pensionstjänst (Pension Service) is the leading Swedish company in this field.

Strong in the private market

In the private market SEB Trygg Liv has a strong position within new business unit-linked endowment insurance. The market share for full year 2007 was 29.9 per cent (32.9).

Sales of private pension savings are relatively stable. SEB's sales in this area consist mainly of IPS - Individual Pension Savings and "Enkla Pensionen", a unit-linked product with a guarantee.

SEB Pension, Denmark

SEB Pension's traditional life insurance operations in Denmark are carried out in a profit-sharing company and therefore included in the division's result. By hedging the investment portfolios, the market and investment risks are controlled in relation to guaranteed commitments to policyholders. Variations in investment returns can be absorbed to a great extent by accumulated buffer funds, called "collective bonus potential".

The results include accrued income of SEK 140m (SEK 50m at year end) from the traditional life portfolios in Denmark. The amount is placed in a "shadow account", following the local Danish legislation regarding shareholder fee available for distribution in profit-sharing traditional life insurance.

SEB Pension's products

SEB Pension sells savings, life, sickness and disability insurance to private individuals and corporate clients through private and corporate sales personnel, insurance mediators and Codan Forsikring (general insurance).

Savings insurance is available both as unit-linked and traditional insurance (in a profit-sharing company). In the private market unit-linked insurance accounts for almost

90 per cent of sales, while approximately 50 per cent of the corporate market consists of traditional insurance, since certain business areas still do not allow unit-linked insurance to form part of an occupational pension plan.

The market for non-traditional life insurance, such as unit-linked, keeps expanding. This growth emanates mainly from the corporate segment, via insurance mediators.

Growing occupational pension market

The Danish occupational pension market has grown by approximately 10 per cent annually since year 2000, while the private market has shown virtually zero-growth. SEB Pension's growth rate within occupational pension has been in the range of 15-18 per cent in recent years, and the company has gained market shares, accordingly.

SEB Pension's development in the private market has been in line with the general trend. Measured in terms of premium income SEB Pension is the fourth largest life insurance company in Denmark, with a market share of 11 per cent. In the unit-linked segment the market share is 17 per cent. The market share figures are preliminary for full year 2007.

Distribution

Most insurance companies, including SEB Pension, have developed specialised private pension sales units that primarily concentrate on high-salary groups and customers with qualified advisory requirements.

Insurance mediators and the insurance companies' corporate sales personnel comprise the two dominant sales channels in the occupational pension market.

SEB Life & Pension, International

SEB Life & Pension International includes operating subsidiaries in Ireland, Estonia, Latvia and Lithuania. Also in Ukraine a subsidiary is being established. The Irish company also has a branch in the UK.

The operations of the Irish company SEB Life (Ireland) are focused primarily on sales of Portfolio Bond (depot endowment insurance). The sale is primarily concentrated on the Swedish market. Since 2004, the company also has a branch office in Luxembourg via SEB Private Banking, with sales focused on Swedes living abroad.

The Baltic subsidiaries are mainly focused on unitlinked insurance but also offer traditional insurance and sickness/disability insurance. 92 per cent of the sales volume is private and 8 per cent is corporate paid.

Profit & loss account

Full year
SEKm Q1 2008 Q4 2007 Q3 2007 Q2 2007 Q1 2007 2007
Income unit-linked 484 553 538 548 503 2 142
Income other insurance 295 322 316 245 325 1 208
Other income 159 149 179 108 144 580
Total operating income 938 1 024 1 033 901 972 3 930
Operating expenses -608 -623 -528 -577 -578 -2 306
Other expenses -2 7 -11 -1 -7 -12
Change in deferred acquisition costs 40 67 7 45 71 190
Total expenses -570 -549 -532 -533 -514 -2 128
Operating profit 1) 368 475 501 368 458 1 802
Change in surplus value, net 250 431 275 323 244 1 273
Business result 618 906 776 691 702 3 075
Financial effects due to market fluctuations 2) -1 819 -436 -322 353 343 -62
Change in assumptions 2) -25 53 0 0 0 53
Total result -1 226 523 454 1 044 1 045 3 066
Business equity 7 500 7 500 7 500 7 500 7 500 7 500
Return on business equity 3)
based on operating profit, % 17,3% 22,3% 23,5% 17,3% 21,5% 21,1%
based on business result, % 29,0% 42,5% 36,4% 32,4% 32,9% 36,1%
Expense ratio, % 4) 8,2 8,0 9,1 9,7 8,5 8,7
1) SEB Trygg Liv, Sweden 222 321 329 283 289 1 222
SEB Pension, Denmark 157 111 153 69 139 472
SEB Life & Pension, International 19 51 59 42 64 216
Other including central functions etc -30 -8 -40 -26 -34 -108
368 475 501 368 458 1 802

2) Effect on surplus values.

3) Annual basis after 12 per cent tax which reflects the divisions effective tax rate.

4) Operating expenses as percentage of premium income.

Sales volume insurance (weighted)

Full year
SEKm Q1 2008 Q4 2007 Q3 2007 Q2 2007 Q1 2007 2007
Total 13 314 12 018 9 667 10 668 11 986 44 339
SEB Trygg Liv Sweden 7 674 6 718 5 173 6 689 7 691 26 271
Traditional life and sickness/health insurance 564 510 342 435 504 1 791
Unit-linked insurance 7 110 6 208 4 831 6 254 7 187 24 480
Private paid 2 021 1 683 976 1 455 1 731 5 845
Corporate paid 5 653 5 035 4 197 5 234 5 960 20 426
SEB Pension Denmark 3 947 3 667 3 360 3 023 3 551 13 601
Traditional life and sickness/health insurance* 2 302 1 811 1 833 1 382 1 467 6 493
Unit-linked insurance 1 645 1 856 1 527 1 641 2 084 7 108
Private paid 885 852 495 684 1 009 3 040
Corporate paid 3 062 2 815 2 865 2 339 2 542 10 561
SEB Life & Pension International 1 693 1 633 1 134 956 744 4 467
Traditional life and sickness insurance 152 192 150 132 165 639
Unit-linked insurance 1 541 1 441 984 824 579 3 828
Private paid 1 309 1 320 823 679 573 3 395
Corporate paid 384 313 311 277 171 1 072

Premium income and Assets under management

SEKm Q1 2008 Q4 2007 Q3 2007 Q2 2007 Q1 2007 Full year
2007
Premium income
Total 7 421 7 794 5 828 5 963 6 785 26 370
SEB Trygg Liv Sweden 4 048 4 098 3 215 3 625 4 432 15 370
Traditional life and sickness/health insurance 755 1 002 657 752 869 3 280
Unit-linked insurance 3 293 3 096 2 558 2 873 3 563 12 090
SEB Pension Denmark 1 726 2 319 1 743 1 535 1 622 7 219
Traditional life and sickness insurance 1 123 1 506 1 112 1 105 865 4 588
Unit-linked insurance 603 813 631 430 757 2 631
SEB Life & Pension International 1 647 1 377 870 803 731 3 781
Traditional life and sickness insurance 76 84 64 18 95 261
Unit-linked insurance 1 571 1 293 806 785 636 3 520
Assets under management, net assets *
Total 384 300 408 400 411 700 415 200 407 700 408 400
SEB Trygg Liv Sweden 281 400 303 600 309 400 312 100 303 900 303 600
Traditional life and sickness/health insurance 181 700 192 700 197 100 199 200 197 000 192 700
Unit-linked insurance 99 700 110 900 112 300 112 900 106 900 110 900
SEB Pension Denmark 85 100 87 300 85 000 85 900 87 600 87 300
Traditional life and sickness insurance 76 800 79 000 77 300 78 500 80 900 79 000
Unit-linked insurance 8 300 8 300 7 700 7 400 6 700 8 300
SEB Life & Pension International 17 800 17 500 17 300 17 200 16 200 17 500
Traditional life and sickness insurance 500 500 500 500 900 500
Unit-linked insurance 17 300 17 000 16 800 16 700 15 300 17 000

* rounded to whole 100 millions

Surplus value accounting

SEKm 01 2008 04 2007 03 2007 02 2007 01 2007 Full year
2007
Surplus values, opening balance
Adjustment opening balance 1)
14 4 96 14 085
334
14 130 13 4 52 12872 12872
334
Present value of new sales 2)
Return/realised value on policies from previous periods
Actual outcome compared to assumptions 3)
449
$-71$
-88
576
$-127$
49
319
$-78$
41
396
$-68$
40
482
$-62$
$-105$
1 7 7 3
$-335$
25
Change in surplus values ongoing business, gross 290 498 282 368 315 1463
Capitalisation of acquisition costs for the period
Amortisation of capitalised acquisition costs
$-188$
148
$-196$
129
$-125$
118
$-173$
128
$-189$
118
-683
493
Change in surplus values ongoing business, net 4) 250 431 275 323 244 1 2 7 3
Financial effects due to short term market fluctuations 5)
Change in assumptions 6)
$-1819$
$-25$
$-436$
53
$-322$ 353 343 $-62$
53
Total change in surplus values $-1594$ 48 $-47$ 676 587 1 264
Exchange rate differences etc -6 29 2 2 $-7$ 26
Surplus values, closing balance 7) 12896 14 496 14 085 14 130 13452 14 496

1) The Baltics is included for the first time in Q4 2007.

$2)$ Sales defined as new contracts and extra premiums in existing contracts.

3) The reported actual outcome of contracts signed can be placed in relation to the operative assumptions that were made. Thus, the value of the deviations can be estimated. The most important components consist of extensions of contracts as well as cancellations. However, the actual income and administrative expenses are included in full in the operating result.

4) Deferred acquisition costs are capitalised in the accounts and amortised according to plan. The reported change in surplus values is therefore adjusted by the net result of the capitalisation and amortisation during the period.

$5$ Assumed unit growth is 6 per cent, i.e. 1.5 per cent per quarter. Actual growth results in positive or negative financial effects.

$^{6)}$ In 01 2008 administrative costs per policy in SEB Pension were adjusted. Main changes in 2007: Administrative costs per policy were adjusted with a positive effect. In Sweden the surrender rate was adjusted from $6/6/12$ per cent to $1/10/12$ per cent depending on years past since the sign of contracts (within $1/5/10$ years). This change had a negative effect.

$\sqrt[n]{2}$ Estimated surplus value according to the above are not included in the SEB Group's consolidated accounts. The closing balance is shown after the deduction of capitalised acquisition costs (SEK 3,066m at March 31, 2008).

Surplus values

Surplus values are the present values of future profits from written insurance policies. They are calculated to better evaluate the profitability of a life insurance business since an insurance policy often has a long duration. Income accrues regularly throughout the duration of the policy. Costs, on the other hand, mainly arise at the point of sale, which leads to an imbalance between income and costs at the time when a policy is signed.

SEB Trygg Liv uses the method of surplus value calculations since 1997 for both internal management accounting and external reporting. The reporting is according to international practice and is reviewed by an external party annually. Surplus values are not consolidated in the SEB Group accounts. For the Danish business, surplus values are included for the unit linked business but not for the traditional insurance business. For traditional insurance in Denmark, profit distribution between shareholders and policyholders is defined by the so-called contribution principle. The Baltic insurance business is included from Q4 2007.

Assumptions for calculating surplus values

The surplus value calculation is based on different assumptions, which are adjusted when necessary to correspond to the long-term actual development.

Discount rate 8%
Surrender of endowment insurance
contracts, Sweden: contracts signed
within 1 year $/5$ years $/$ thereafter 1%/10%/12%
Surrender of insurance contracts, Denmark 6%
Lapse rate of regular premiums, unit-linked 10%
Growth in fund units, Sweden 6%
Growth in fund units, Denmark 5.1%
Inflation CPI / Inflation expenses 2% / 3%
Right to transfer policy (unit-linked) 1%
According to the
Group's
Mortality experience

The sensitivity analysis

The calculation of surplus values is relatively sensitive to changes in assumptions. A change of the discount rate by $+1/-1$ percentage point gives an effect in surplus values of SEK-1,431/+1,667m. A higher or lower actual return/growth in fund units will result in positive or

negative effects when the surplus value change of the period is calculated. A change in the growth assumption by +1/-1 percentage point will give a change in surplus values of SEK +1,485/-1,287m.

New business profit

One way of measuring profitability of sales is to calculate the new business profit. Profit from new business, the net of present value of new sales and sales expenses, is measured in relation to the weighted sales volume.

SEKm Apr 2007-Mar 2008 Full year 2007 Full vear 2006 Full year 2005
Sales volume weighted (regular $+$ single/10) 3741 3689 3 3 4 5 3678
Present value of new sales 1 704 1 7 7 5 1788 1924
Sales expenses $-910$ $-901$ $-970$ $-1116$
Profit from new business 794 874 818 808
Sales margin new business 21,2% 23.7% 24.5% 22,0%
2007 and later is calculated for the total division. 2005 - 2006 is business area Sweden.
The effect of Denmark and the Baltics:
Sales volume weighted (regular $+$ single/10) 798 845
Profit from new business 195 224
Sales margin new business 0.9% 0.8%

The margin during 2008 is adversely affected by a change in the product mix.

Fmbedded value

SEKm 31 Mar 2008 31 Dec 2007 31 Dec 2006 31 Dec 2005
Equity $1$
Surplus values
9 1 4 8
12896
8836
14 496
8450
12872
7 696
10 755
1) Dividend paid to the parent company during the period $-1150$ $-400$

Traditional life insurance, Sweden

Traditional insurance business is operated in Gamla Livförsäkringsaktiebolaget SEB Trygg Liv ("Gamla Liv"). The entity is operated according to mutual principles and is not consolidated in SEB Trygg Liv's result. Gamla Liv is closed for new business.

The policyholder organisation, Trygg Stiftelsen (the Trygg Foundation), has the purpose to secure policy holders' influence in Gamla Liv. The Trygg Foundation is entitled to:

  • Appoint two board members of Gamla Liv and, jointly with SEB, appoint the Chairman of the Board, which consists of five members.
  • Appoint the majority of members and the Chairman of the Finance Delegation, which is responsible for the asset management of Gamla Liv.

Appendix 2 Credit Exposure

Credit Exposure by Industry, SEKbn (before provisions for possible credit losses)

TOTAL
31 Mar 2008 % 31 Dec 2007 %
Banks 268.7 16.7 247.6 16.0
Corporate 581.2 36.2 572.5 36.9
Finance and insurance 58.5 3.6 48.7 3.1
Wholesale and retail 69.2 4.3 70.6 4.5
Transportation 60,0 3.7 53.4 3.4
Other service sectors 108.2 6.7 117.0 7.5
Construction 21.1 1.3 21.0 1.4
Manufacturing 159.5 9.9 157.5 10.2
Other 104.8 6.5 104.3 6.7
Property Management 212.9 13.3 210.1 13.5
Public Administration 96.3 6.0 87.6 5.6
Households 446.2 27.8 434.0 27.97
Housing loans 339.8 21.2 330.5 21.3
Other 106.3 6.6 103.5 6.7
Total credit portfolio 1 605.2 100.0 1 551.7 100.0
Repos 259.2 227.6
Credit institutions 120.8 97.2
General public 138.5 130.4
Bonds and other interest bearing securities 560.5 530.6

Appendix 3a Capital base of the SEB financial group of undertakings

31 March 31 December
SEKm 2008 2007
Total equity according to balance sheet (1) 77 059 76 719
./. Proposed dividend 2007 (excl repurchased shares) -4 442 -4 442
./. Estimated dividend for the current year (excl repurchased shares) -1 113
./. Deductions for investments outside the financial group of undertakings (2) -89 -81
./. Other deductions outside the financial group of undertakings (3) -3 169 -2 975
=Total equity in the capital adequacy 68 246 69 221
Core capital contribution 10 863 10 907
Adjustment for hedge contracts (4) 307 237
Net provisioning amount for IRB-reported credit exposures (5) -22 -235
Unrealised value changes on available-for-sale financial assets (6) 1 627 572
./. Goodwill (7) -6 535 -6 079
./. Other intangible assets -1 332 -1 135
./. Deferred tax assets -741 -786
= Core capital (tier 1) 72 413 72 702
Dated subordinated debt 18 446 18 670
./. Deduction for remaining maturity -1 567 -1 414
Perpetual subordinated debt 12 843 14 256
Net provisioning amount for IRB-reported credit exposures (5) -22 -235
Unrealised gains on available-for-sale financial assets (6) 1 160 451
./. Deductions for investments outside the financial group of undertakings (2) -89 -81
= Supplementary capital (tier 2) 30 771 31 647
./. Deductions for investments in insurance companies (8) -10 591 -10 592
./. Deduction for pension assets in excess of related liabilities (9) -1 497 -784
= Capital base 91 096 92 973

To note:

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Appendix 3b Capital requirements for the SEB financial group of undertakings

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Capital requirements 31 March 31 December
SEKm 2008 2007
Credit risk, IRB reported capital requirements
Institutions 4 059 4 506
Corporates (1) 26 911 21 420
Securitisation positions 272 174
Retail mortgages 4 553 3 409
Other exposure classes 157
Total for credit risk, IRB approach 35 952 29 509
Other Basel II reported capital requirements
Credit risk, Standardised approach (2) 13 877 6 227
Operational risk, Basic indicator approach 5 428 3 723
Currency price risk 465 580
Trading book risks 4 135 4 010
Total, reporting according to Basel II 59 857 44 049
Reporting according to Basel I
Credit risk 14 859
Currency price risk 0
Trading book risks 41
Total, reporting according to Basel I 14 900
Summary
Credit risk 49 829 50 595
Operational risk 5 428 3 723
Market risk 4 600 4 631
Total 59 857 58 949
note:
ÉñéçëìêÉ=
Adjustment for flooring rules
Additional requirement according to transitional flooring (3)
5 542 8 409

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Appendix 3c Capital adequacy analysis

Representing the business volume as RWA (risk weighted assets, 12.5 times the capital requirement) the regulatory minima can be expressed as a total capital ratio of at least 8 per cent and a core capital ratio of at least 4 per cent. However, and following the "second pillar" of the new framework, banks are expected to operate above this level. The margin supports SEB's high rating ambitions, covering risks that are not included in the capital adequacy regulation, and representing a buffer for the less benign phases of the business cycle. The Group's internal capital assessment process is based on the long term business plans and utilises SEB's economic capital model, supplemented e.g. with macro economic analysis and stress testing.

31 March 31 December
Capital adequacy 2008 2007
Capital resources
Core capital (tier 1) 72413 72 702
Capital base 91 0 96 92 973
Capital adequacy with risk weighting according to Basel I
Capital requirement 72 715 71 398
Expressed as Risk weighted assets 908 933 892 473
Core capital ratio 8,0% 8.1%
Total capital ratio 10,0% 10,4%
Capital adequacy quotient (capital base / capital requirement) 1,25 1,30
Capital adequacy as officially reported with transitional rules (Basel II)
Transition floor applied 90% 95%
Capital requirement 65 399 67 358
Expressed as Risk weighted assets 817487 841 974
Core capital ratio 8,9% 8,6%
Total capital ratio 11.1% 11,0%
Capital adequacy quotient (capital base / capital requirement) 1,39 1,38
Capital adequacy without transitional floor (Basel II)
Capital requirement 59857 58 949
Expressed as Risk weighted assets 748 213 736 864
Core capital ratio 9.7% 9,9%
Total capital ratio 12.2% 12,6%
Capital adequacy quotient (capital base / capital requirement) 1,52 1,58

Compared with 2007 - when only SEB AB, SEB AG and SEB Gyllenberg were reported according to Basel II - the following changes hold from the year 2008:

  • IRB reporting of retail, corporate and interbank exposures in Latvia and Lithuania that previously followed $\Omega$ Basel I (11 per cent of the total credit risk RWA).
  • Basel II Standardised reporting of other credit exposures that previously followed Basel I (16 per cent of the $\circ$ total credit risk RWA).
  • Operational risk reporting extended to the entire Group. $\circ$

Above changes – together with stable average risk weight on portfolios that were IRB reported during 2007 – had a neutral net effect on the overall risk weight of assets; before the effect of regulatory floors Basel II RWA increased with two per cent from year end to end of March; also Basel I RWA increased with two per cent over the quarter.

Considering also the lowering of the regulatory floor from 95 per cent of Basel I (2007) to 90 per cent (2008), reported RWA decreased from SEK 842bn at year end to 817 at end of the first quarter.

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IRB reported credit exposures 31 March 31 December
Average risk weight 2008 2007
Institutions 14,4% 15,1%
Corporates 51,0% 53,4%
Securitisation positions 7,4% 7,4%
Retail mortgages 18,9% 16,1%

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Appendix 4 Market risk

qÜÉ=dêçìéÛë=êáëâ=í~âáåÖ=áå=íê~ÇáåÖ=çéÉê~íáçåë=áë=ãÉ~ëìêÉÇ= Äó=î~äìÉ=~í=êáëâI=s~oK=qÜÉ=dêçìé=Ü~ë=ÅÜçëÉå=~=äÉîÉä=çÑ=VV= éÉê=ÅÉåí=éêçÄ~Äáäáíó=~åÇ=~=íÉåJÇ~ó=íáãÉJÜçêáòçåK=qÜÉ=í~ÄäÉ= ÄÉäçï=ëÜçïë=íÜÉ=êáëâ=Äó=êáëâ=íóéÉK=qÜÉ=íìêÄìäÉåÅÉ=~åÇ=ÜáÖÜ= îçä~íáäáíó=áå=íÜÉ=Ñáå~åÅá~ä=ã~êâÉíë=íÜ~í=ê~áëÉÇ=s~o=ÑáÖìêÉë= ÇìêáåÖ=íÜÉ=ëÉÅçåÇ=Ü~äÑ=çÑ=OMMT=Ü~ë=ÅçåíáåìÉÇ=áå=íÜÉ=Ñáêëí=

èì~êíÉê=çÑ=OMMUI=ÖáîáåÖ=~=ÜáÖÜÉê=s~o=íÜ~å=íÜÉ=~îÉê~ÖÉ=çîÉê= íÜÉ=Ñìää=óÉ~ê=OMMTK=qÜáë=Ü~ë=éêáã~êáäó=áãé~ÅíÉÇ=áåíÉêÉëí=ê~íÉ= êáëâK=bèìáíó=éêáÅÉ=îçä~íáäáíó=ÅçåíáåìÉë=íç=ÄÉ=ÜáÖÜ=Äìí= êÉÇìÅÉÇ=éçëáíáçåë=Å~ìëÉÇ=íÜÉ=~îÉê~ÖÉ=s~o=äÉîÉä=ÇìêáåÖ=íÜÉ= Ñáêëí=èì~êíÉê=çÑ=OMMU=íç=ÄÉ=áå=äáåÉ=ïáíÜ=íÜÉ=~îÉê~ÖÉ=Ñçê=OMMTK

SEKm Min Max 31 Mar 2008 Average 2008 Average 2007
Interest risk 57 256 137 110 64
Currency risk 5 68 16 24 21
Equity risk 26 141 109 77 75
Diversification -124 -81 -68
Total 79 254 138 130 92

Appendix 5 Profit and loss accounts by division, business area and quarter

The SEB Group

Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 3 767 3 939 3 917 4 375 4 223 15 998
Net fee and commission income 4 277 4 544 4 101 4 129 3 801 17 051
Net financial income 1 311 1 345 163 420 -161 3 239
Net life insurance income 743 642 782 766 713 2 933
Net other income 95 249 530 345 226 1 219
Total operating income 10 193 10 719 9 493 10 035 8 802 40 440
Staff costs -3 796 -3 774 -3 564 -3 787 -3 899 -14 921
Other expenses -1 678 -1 768 -1 691 -1 782 -1 756 -6 919
Depreciation of assets -328 -342 -325 -359 -372 -1 354
Total operating expenses -5 802 -5 884 -5 580 -5 928 -6 027 -23 194
Profit before credit losses etc 4 391 4 835 3 913 4 107 2 775 17 246
Gains less losses from assets -1 2 787 3 788
Net credit losses including change in value
of seized assets -234 -280 -189 -313 -368 -1 016
Operating profit 4 157 4 554 3 726 4 581 2 410 17 018
Income tax expense -895 -1 032 -625 -824 -562 -3 376
Net profit continued operations 3 262 3 522 3 101 3 757 1 848 13 642
Discontinued operations
Net profit 3 262 3 522 3 101 3 757 1 848 13 642
Attributable to minority interests 4 8 7 5 1 24
Attributable to equity holders 3 258 3 514 3 094 3 752 1 847 13 618

Merchant Banking

Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 1 328 1 377 1 407 1 498 1 525 5 610
Net fee and commission income 1 561 1 659 1 364 1 361 1 241 5 945
Net financial income 1 164 1 169 31 249 119 2 613
Net other income 51 183 411 194 44 839
Total operating income 4 104 4 388 3 213 3 302 2 929 15 007
Staff costs -1 098 -1 172 -921 -1 055 -964 -4 246
Other expenses -857 -877 -887 -868 -909 -3 489
Depreciation of assets -23 -17 -19 -26 -22 -85
Total operating expenses -1 978 -2 066 -1 827 -1 949 -1 895 -7 820
Profit before credit losses etc 2 126 2 322 1 386 1 353 1 034 7 187
Gains less losses from assets 2 3 2
Net credit losses -109 -115 -33 -69 -29 -326
Operating profit 2 017 2 207 1 353 1 286 1 008 6 863

Merchant Banking

Trading and Capital Markets

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 144 100 163 217 290 624
Net fee and commission income 636 718 627 655 528 2 636
Net financial income 1 155 1 156 -15 186 80 2 482
Net other income 12 27 283 14 10 336
Total operating income 1 947 2 001 1 058 1 072 908 6 078
Staff costs -499 -547 -405 -480 -430 -1 931
Other expenses -383 -384 -384 -387 -414 -1 538
Depreciation of assets -7 -6 -6 -9 -6 -28
Total operating expenses -889 -937 -795 -876 -850 -3 497
Profit before credit losses etc 1 058 1 064 263 196 58 2 581
Gains less losses from assets -1 -1 -1
Net credit losses -22 -25 -38 -20 -85
Operating profit 1 036 1 039 224 196 37 2 495

Merchant Banking

Corporate Banking

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 849 884 856 918 871 3 507
Net fee and commission income 528 532 347 303 316 1 710
Net financial income -14 -9 22 37 22 36
Net other income 34 147 123 170 28 474
Total operating income 1 397 1 554 1 348 1 428 1 237 5 727
Staff costs -501 -518 -421 -464 -427 -1 904
Other expenses -160 -165 -188 -121 -170 -634
Depreciation of assets -14 -9 -12 -14 -13 -49
Total operating expenses -675 -692 -621 -599 -610 -2 587
Profit before credit losses etc 722 862 727 829 627 3 140
Gains less losses from assets 1 2 4 3
Net credit losses -87 -87 7 -69 -9 -236
Operating profit 635 775 735 762 622 2 907

Merchant Banking

Global Transaction Services

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 335 393 388 363 364 1 479
Net fee and commission income 397 409 390 403 397 1 599
Net financial income 23 22 25 25 17 95
Net other income 5 8 5 10 5 28
Total operating income 760 832 808 801 783 3 201
Staff costs -98 -107 -96 -110 -106 -411
Other expenses -314 -328 -315 -360 -325 -1 317
Depreciation of assets -2 -2 -1 -3 -3 -8
Total operating expenses -414 -437 -412 -473 -434 -1 736
Profit before credit losses etc 346 395 396 328 349 1 465
Gains less losses from assets
Net credit losses -2 -2 -4
Operating profit 346 393 394 328 349 1 461

Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 2 276 2 429 2 444 2 549 2 551 9 698
Net fee and commission income 1 523 1 549 1 510 1 637 1 431 6 219
Net financial income 92 114 106 170 95 482
Net other income 22 35 38 64 23 159
Total operating income 3 913 4 127 4 098 4 420 4 100 16 558
Staff costs -1 018 -1 045 -1 087 -1 085 -1 154 -4 235
Other expenses -1 296 -1324 -1 254 -1 414 -1 304 -5 286
Depreciation of assets -75 -87 -78 -78 -77 -318
Total operating expenses -2 389 -2 456 -2 419 -2 577 -2 535 -9 839
Profit before credit losses etc 1 525 1 672 1 680 1 844 1 565 6 719
Gains less losses from assets 2 2 4
Net credit losses -122 -161 -146 -286 -311 -715
Operating profit 1 403 1 511 1 536 1 560 1 254 6 008

Retail Banking

Retail Sweden

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 1 007 1 005 1 018 1 076 1 085 4 106
Net fee and commission income 462 415 409 460 393 1 746
Net financial income 56 77 65 105 57 303
Net other income 12 13 7 9 10 41
Total operating income 1 537 1 510 1 499 1 650 1 545 6 196
Staff costs -390 -403 -410 -403 -450 -1 606
Other expenses -519 -527 -495 -554 -509 -2 093
Depreciation of assets -2 -13 -3 -3 -3 -21
Total operating expenses -911 -943 -908 -960 -962 -3 720
Profit before credit losses etc 627 568 592 691 583 2 476
Gains less losses from assets
Net credit losses -25 -19 -22 2 -10 -64
Operating profit 602 549 570 693 573 2 412
Retail Estonia
Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 204 218 226 223 211 871
Net fee and commission income 82 91 88 91 86 352
Net financial income 13 14 15 22 9 64
Net other income 5 -2 18 3 21
Total operating income 299 328 327 354 309 1 308
Staff costs -48 -54 -58 -60 -59 -220
Other expenses -56 -59 -56 -65 -72 -236
Depreciation of assets -4 -5 -5 -4 -5 -18
Total operating expenses -108 -118 -119 -129 -136 -474
Profit before credit losses etc 191 210 208 225 173 834
Gains less losses from assets
Net credit losses -12 -17 -32 -153 -166 -214
Operating profit 179 193 176 72 7 620

Retail Banking

Retail Latvia

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 190 278 258 265 273 991
Net fee and commission income 74 89 86 89 44 338
Net financial income 6 7 11 8 10 32
Net other income -5 -8 -5 -6 -24
Total operating income 265 366 350 356 327 1 337
Staff costs -43 -51 -51 -58 -54 -203
Other expenses -73 -74 -74 -86 -87 -307
Depreciation of assets -7 -8 -8 -9 -9 -32
Total operating expenses -123 -133 -133 -153 -150 -542
Profit before credit losses etc 142 233 217 203 177 795
Gains less losses from assets
Net credit losses -8 -31 -28 -45 -38 -112
Operating profit 134 202 189 158 139 683
Retail Lithuania
Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 315 380 388 433 412 1 516
Net fee and commission income 88 108 110 112 91 418
Net financial income 15 16 16 16 17 63
Net other income 8 8 3 12 8 31
Total operating income 426 512 517 573 528 2 028
Staff costs -74 -70 -75 -86 -85 -305
Other expenses -87 -99 -94 -123 -108 -403
Depreciation of assets -9 -9 -10 -10 -8 -38
Total operating expenses -170 -178 -179 -219 -201 -746
Profit before credit losses etc 256 334 338 354 327 1 282
Gains less losses from assets 2 2
Net credit losses -15 -44 -32 -34 -19 -125
Operating profit 241 290 308 320 308 1 159

Retail Banking

Retail Germany

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 473 471 469 484 480 1 897
Net fee and commission income 374 350 350 330 340 1 404
Net financial income 3 3 3
Net other income 6 6 28 16 1 56
Total operating income 853 827 847 833 824 3 360
Staff costs -293 -293 -328 -308 -327 -1 222
Other expenses -416 -405 -396 -410 -390 -1 627
Depreciation of assets -44 -45 -44 -43 -42 -176
Total operating expenses -753 -743 -768 -761 -759 -3 025
Profit before credit losses etc 100 84 79 72 65 335
Gains less losses from assets -1 2 1
Net credit losses -31 -16 -11 -8 -27 -66
Operating profit 68 68 68 66 38 270

Cards

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 89 77 85 66 90 317
Net fee and commission income 436 487 462 543 469 1 928
Net financial income 17 17
Net other income 8 16 12 23 8 59
Total operating income 533 580 559 649 567 2 321
Staff costs -170 -173 -165 -171 -179 -679
Other expenses -145 -155 -141 -170 -138 -611
Depreciation of assets -8 -8 -9 -9 -10 -34
Total operating expenses -323 -336 -315 -350 -327 -1 324
Profit before credit losses etc 210 244 244 299 240 997
Gains less losses from assets 1 1
Net credit losses -31 -35 -19 -49 -51 -134
Operating profit 179 209 225 251 189 864

Wealth Management

Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 186 198 214 245 242 843
Net fee and commission income 1 024 1 086 988 979 958 4 077
Net financial income 14 16 3 46 20 79
Net other income 6 27 13 40 9 86
Total operating income 1 230 1 327 1 218 1 310 1 229 5 085
Staff costs -346 -314 -325 -355 -383 -1 340
Other expenses -253 -243 -255 -289 -288 -1 040
Depreciation of assets -13 -21 -12 -14 -24 -60
Total operating expenses -612 -578 -592 -658 -695 -2 440
Profit before credit losses etc 618 749 626 652 534 2 645
Gains less losses from assets -1 -1
Net credit losses -4 -5 -8 10 -25 -7
Operating profit 614 743 618 662 509 2 637

Wealth Management

Institutional Clients

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 44 41 49 56 56 190
Net fee and commission income 807 881 776 807 770 3 271
Net financial income 3 5 6 3 4 17
Net other income 5 8 11 2 7 26
Total operating income 859 935 842 868 837 3 504
Staff costs -216 -184 -197 -236 -242 -833
Other expenses -158 -147 -160 -188 -161 -653
Depreciation of assets -5 -5 -6 -6 -17 -22
Total operating expenses -379 -336 -363 -430 -420 -1 508
Profit before credit losses etc 480 599 479 438 417 1 996
Gains less losses from assets
Net credit losses
-1 -1
Operating profit 480 598 479 438 417 1 995

Wealth Management

Private Banking

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income 142 157 166 188 185 653
Net fee and commission income 215 205 212 172 188 804
Net financial income 11 12 -4 44 16 63
Net other income 1 18 2 40 2 61
Total operating income 369 392 376 444 391 1 581
Staff costs -130 -129 -128 -119 -140 -506
Other expenses -94 -97 -94 -103 -127 -388
Depreciation of assets -7 -16 -7 -8 -7 -38
Total operating expenses -231 -242 -229 -230 -274 -932
Profit before credit losses etc 138 150 147 214 117 649
Gains less losses from assets
Net credit losses -4 -5 -8 10 -25 -7
Operating profit 134 145 139 224 92 642

Life

Total
Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Net interest income
Net life insurance income
-9
981
-6
907
-6
1 039
-7
1 031
-16
954
-28
3 958
Net other income
Total operating income 972 901 1 033 1 024 938 3 930
Staff costs -254 -263 -249 -284 -262 -1 050
Other expenses -130 -130 -149 -121 -148 -530
Depreciation of assets -130 -140 -134 -144 -160 -548
Total operating expenses -514 -533 -532 -549 -570 -2 128
Profit before credit losses etc 458 368 501 475 368 1 802
Gains less losses from assets
Net credit losses
Operating profit * 458 368 501 475 368 1 802
Change in surplus values 244 323 275 431 250 1 273
Business result 702 691 776 906 618 3 075

* Consolidated in the Group accounts

Other and eliminations

Total
SEKm Q 1
2007
Q 2
2007
Q 3
2007
Q 4
2007
Q 1
2008
Full year
2007
Net interest income -14 -59 -142 90 -79 -125
Net fee and commission income 169 250 239 152 171 810
Net financial income 41 46 23 -45 -395 65
Net life insurance income -238 -265 -257 -265 -241 -1 025
Net other income 16 4 68 47 150 135
Total operating income -26 -24 -69 -21 -394 -140
Staff costs -1 080 -980 -982 -1 008 -1 136 -4 050
Other expenses 858 806 854 910 893 3 426
Depreciation of assets -87 -77 -82 -97 -89 -343
Total operating expenses -310 -252 -211 -196 -332 -967
Profit before credit losses etc -336 -276 -280 -217 -726 -1 107
Gains less losses from assets 783 783
Net credit losses 1 1 -2 32 -3 32
Operating profit -335 -275 -282 599 -729 -292

The SEB Group

Net fee and commission income

SEKm Q 1
2007
Q 2
2007
Q 3
2007
Q 4
2007
Q 1
2008
Full year
2007
Issue of securities 32 197 45 61 7 335
Secondary market shares 891 772 779 711 677 3 153
Secondary market other 177 166 107 148 81 598
Custody and mutual funds 1 692 1 923 1 787 1 763 1 804 7 165
Securities commissions 2 792 3 058 2 718 2 683 2 569 11 251
Payments 459 446 440 463 439 1 808
Card fees 957 1 039 1 010 1 087 1 032 4 093
Payment commissions 1 416 1 485 1 450 1 550 1 471 5 901
Advisory 499 337 321 316 289 1 473
Lending 231 326 204 294 185 1 055
Deposits 27 17 22 23 23 89
Guarantees 68 62 68 66 67 264
Derivatives 96 81 94 92 113 363
Other 226 268 275 235 176 1 004
Other commissions 1 147 1 091 984 1 026 853 4 248
Total commission income 5 355 5 634 5 152 5 259 4 893 21 400
Securities commissions -204 -295 -208 -195 -241 -902
Payment commissions -576 -602 -576 -619 -585 -2 373
Other commissions -298 -193 -267 -316 -266 -1 074
Commission expense -1 078 -1 090 -1 051 -1 130 -1 092 -4 349
Securities commissions 2 588 2 763 2 510 2 488 2 328 10 349
Payment commissions 840 883 874 931 886 3 528
Other commissions 849 898 717 710 587 3 174
Net fee and commission income 4 277 4 544 4 101 4 129 3 801 17 051

The SEB Group

Net financial income

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Equity instruments and related derivatives 147 126 90 157 171 520
Debt instruments and related derivatives 645 513 -782 -477 -1 164 -101
Capital market related 792 639 -692 -320 -993 419
Currency related 519 706 855 740 832 2 820
Net financial income 1 311 1 345 163 420 -161 3 239

A ppendix 6 Profit and loss accounts by geography and quarter

Sweden

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 4 965 5 342 4 506 5 676 5 096 20 489
Total operating expenses -3 157 -3 107 -2 689 -3 312 -3 384 -12 265
Profit before credit losses etc 1 808 2 235 1 817 2 364 1 712 8 224
Gains less losses from assets
Net credit losses -13 -113 -32 79 -19 -79
Operating profit 1 795 2 122 1 785 2 443 1 693 8 145

Norway

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 853 701 611 777 560 2 942
Total operating expenses -442 -387 -250 -467 -323 -1 546
Profit before credit losses etc 411 314 361 310 237 1 396
Gains less losses from assets
Net credit losses -37 -15 -37 -5 -60 -94
Operating profit 374 299 324 305 177 1 302

Denmark

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 754 664 706 699 604 2 823
Total operating expenses -356 -433 -361 -405 -356 -1 555
Profit before credit losses etc 398 231 345 294 248 1 268
Gains less losses from assets
Net credit losses -8 -8 -20 -23 -36
Operating profit 398 223 337 274 225 1 232

Finland

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 247 296 282 352 281 1 177
Total operating expenses -137 -160 -136 -156 -152 -589
Profit before credit losses etc 110 136 146 196 129 588
Gains less losses from assets
Net credit losses -4 -2 -1 -2 -2 -9
Operating profit 106 134 145 194 127 579

Germany

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 1 620 1 676 1 334 1 518 1 356 6 148
Total operating expenses -1 140 -1 148 -1 231 -1 291 -1 210 -4 810
Profit before credit losses etc 480 528 103 227 146 1 338
Gains less losses from assets -1 -1 1 2 -1
Net credit losses -149 -51 -16 -125 -40 -341
Operating profit 331 476 86 103 108 996

Estonia

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 388 445 400 427 328 1 660
Total operating expenses -151 -169 -155 -174 -137 -649
Profit before credit losses etc 237 276 245 253 191 1 011
Gains less losses from assets 298 298
Net credit losses -12 -17 -32 -158 -166 -219
Operating profit 225 259 213 393 25 1 090

Latvia

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 329 424 426 470 410 1 649
Total operating expenses -137 -149 -146 -170 -176 -602
Profit before credit losses etc 192 275 280 300 234 1 047
Gains less losses from assets 1 256 257
Net credit losses -8 -30 -28 -46 -39 -112
Operating profit 184 245 253 510 195 1 192

Lithuania

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 508 609 593 676 597 2 386
Total operating expenses -195 -202 -215 -264 -232 -876
Profit before credit losses etc 313 407 378 412 365 1 510
Gains less losses from assets 2 232 234
Net credit losses -12 -43 -33 -35 -18 -123
Operating profit 301 364 347 609 347 1 621

Other countries and eliminations

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 529 562 635 -560 -430 1 166
Total operating expenses -87 -129 -397 311 -57 -302
Profit before credit losses etc 442 433 238 -249 -487 864
Gains less losses from assets 1
Net credit losses 1 -1 -2 -1 -1 -3
Operating profit 443 432 236 -250 -487 861

SEB Group Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEKm 2007 2007 2007 2007 2008 2007
Total operating income 10 193 10 719 9 493 10 035 8 802 40 440
Total operating expenses -5 802 -5 884 -5 580 -5 928 -6 027 -23 194
Profit before credit losses etc 4 391 4 835 3 913 4 107 2 775 17 246
Gains less losses from assets -1 2 787 3 788
Net credit losses -234 -280 -189 -313 -368 -1 016
Operating profit 4 157 4 554 3 726 4 581 2 410 17 018

Appendix 7 Skandinaviska Enskilda Banken (parent company)

In accordance with SFSA regulations Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Interest income 11 321 9 117 24 11 321 9 739 16 43 913
Leasing income 1 508 5 463 -72 1 508 223 6 154
Interest expense -9 893 -6 844 45 -9 893 -8 736 13 -38 464
Net interest income 1)
Dividends received 13 2 082 -99 13 10 30 3 925
Commission income 2) 1 850 2 117 -13 1 850 2 178 -15 8 455
Commission costs 2) - 319 - 351 -9 - 319 - 320 0 -1 331
Net commission income 2) 1 531 1 766 -13 1 531 1 858 -18 7 124
Net financial income 3) 43 240 -82 43 1 057 -96 2 490
Other operating income 253 - 519 -149 253 316 -20 658
Total income 4 776 11 305 -58 4 776 4 467 7 25 800
Staff costs -2 332 -2 160 8 -2 332 -2 139 9 -8 611
Other administrative and operating costs -1 018 -1 078 -6 -1 018 -1 010 1 -3 978
Depreciation of assets -1 143 -4 537 -75 -1 143 - 100 -4 847
Total costs -4 493 -7 775 -42 -4 493 -3 249 38 -17 436
Profit/loss from banking operations before
credit losses 283 3 530 -92 283 1 218 -77 8 364
Net credit losses 4) - 5 59 -108 - 5 6 -183 - 24
Change in value of seized assets
Impairment financial assets - 10 - 34 -71 - 10 - 106
Operating profit 268 3 555 -92 268 1 224 -78 8 234
Pension compensation 99 99 99 87 14 362
Profit before appropriation and tax 367 3 654 -90 367 1 311 -72 8 596
Other appropriations - 89 - 249 -64 - 89 - 90 -1 - 520
Current tax - 205 - 491 -58 - 205 - 118 74 - 800
Deferred tax 362 -100 - 11 -100 209
Net profit 73 3 276 -98 73 1 092 -93 7 485

1) Net interest income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008
2007
%
2007
Interest income 11 321 9 117 24 11 321
9 739
16
43 913
Leasing income 1 508 5 463 -72 1 508
223
6 154
Interest costs -9 893 -6 843 45 -9 893
-8 736
13
-38 464
Leasing depreciation -1 109 -4 502 -75 -1 109
-74
-4 735
Net interest income 1 827 3 235 -44 1 827
1 152
59
6 868

2) Net fee and commission income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Securities commissions 1 048 1 208 -13 1 048 1 237 -15 4 787
Payment commissions 314 320 -2 314 333 -6 1 279
Other commissions 488 589 -17 488 608 -20 2 389
Commission income 1 850 2 117 -13 1 850 2 178 -15 8 455
Securities commissions -68 -72 -6 -68 -47 45 -260
Payment commissions -118 -135 -13 -118 -126 -6 -520
Other commissions -133 -144 -8 -133 -147 -10 -551
Commission expense -319 -351 -9 -319 -320 0 -1 331
Securities commissions, net 980 1 136 -14 980 1 190 -18 4 527
Payment commissions, net 196 185 6 196 207 -5 759
Other commissions, net 355 445 -20 355 461 -23 1 838
Net fee and commission income 1 531 1 766 -13 1 531 1 858 -18 7 124

3) Net financial income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Equity instruments and related derivatives 102 404 -75 102 78 31 587
Debt instruments and related derivatives - 712 - 540 32 - 712 592 - 104
Capital market related - 610 - 136 - 610 670 -191 483
Currency-related 653 376 74 653 387 69 2 007
Net financial income 43 240 -82 43 1 057 -96 2 490

4) Net credit losses - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2008 2007 % 2008 2007 % 2007
Provisions:
Net collective provisions 11 95 -88 11 29 -62 38
Specific provisions - 12 - 46 -74 - 12 - 51
Reversal of specific provisions no longer
required 3 21 -86 3 1 200 25
Net provisions for contingent liabilities
Net provisions 2 70 -97 2 30 -93 12
Write-offs:
Total write-offs - 63 - 46 37 - 63 - 48 31 - 160
Reversal of specific provisions utilized for
write-offs 47 5 47 20 135 53
Write-offs not previously provided for - 16 - 41 -61 - 16 - 28 - 43 - 107
Recovered from previous write-offs 9 30 -70 9 4 125 71
Net write-offs - 7 - 11 -36 - 7 - 24 -71 - 36
Net credit losses - 5 59 -108 - 5 6 -183 - 24
Change in value of seized assets
Net credit losses incl. change in value of
seized assets - 5 59 -108 - 5 6 -183 - 24

Balance sheet - Skandinaviska Enskilda Banken

Condensed 31 March 31 December 31 March
SEKm 2008 2007 2007
Cash and cash balances with central banks 1 766 1 758 4 131
Loans to credit institutions 392 173 357 482 454 453
Loans to the public 652 313 637 138 381 332
Financial assets at fair value 416 537 367 985 380 666
Available-for-sale financial assets 85 120 62 085 34 505
Held-to-maturity investments 3 348 3 348 3 691
Investments in associates 1 106 1 063 1 080
Shares in subsidiaries 52 141 51 936 56 669
Tangible and intangible assets 35 687 35 497 15 408
Other assets 40 432 41 027 21 407
Total assets 1 680 623 1 559 319 1 353 342
Deposits by credit institutions 446 825 367 699 397 667
Deposits and borrowing from the public 433 298 412 499 397 014
Debt securities 390 066 408 002 255 850
Financial liabilities at fair value 243 391 201 761 159 454
Other liabilities 66 269 67 093 54 096
Provisions 267 271 358
Subordinated liabilities 42 170 43 046 44 080
Untaxed reserves 19 105 19 016 12 176
Total equity 39 032 39 932 32 647
Total liabilities and shareholders' equity 1 680 423 1 559 319 1 353 342

Memorandum items - Skandinaviska Enskilda Banken

31 March 31 December 31 March
SEK m 2008 2007 2007
Collateral and comparable security pledged for own liabilities 261 097 146 563 220 716
Other pledged assets and comparable collateral 115 685 73 510 99 548
Contingent liabilities 40 250 50 909 42 961
Commitments 308 578 259 024 247 876

Statement of changes in equity - Skandinaviska Enskilda Banken

Reserve for Reserve for
cash flow afs financial Share Restricted Retained
SEKm hedges assets capital reserves earnings Total
Jan-Mar 2008
Opening balance 190 - 408 6 872 12 260 21 018 39 932
Change in market value -77 - 1 123 - 1 200
Recognised in income statement -10 - 21 - 31
Translation difference 11 11
Net income recognised directly in equity -87 -1 144 11 -1 220
Net profit 73 73
Total recognised income -87 -1 144 84 -1 147
Group contributions net after tax 161 161
Neutralisation of PL impact and utilisation of
employee stock options* 54 54
Eliminations of repurchased shares for employee
stock option programme*** 114 114
Other changes - 82 - 82
Closing balance 103 - 1 552 6 872 12 260 21 349 39 032
Jan-Dec 2007
Opening balance 367 212 6 872 12 804 15 558 35 813
Change in market value -163 - 653 - 816
Recognised in income statement -14 33 19
Translation difference - 36 - 36
Net income recognised directly in equity -177 -620 -36 -833
Net profit 7 485 7 485
Total recognised income -177 -620 7 449 6 652
Effect of merger of SEB BoLån and SEB Finans 399 399
Dividend to shareholders - 4 123 - 4 123
Dividend, own holdings of shares 44 44
Group contributions net after tax 806 806
Neutralisation of PL impact and utilisation of
employee stock options* - 428 - 428
Eliminations of repurchased shares for employee
stock option programme*** 897 897
Other changes -544 416 - 128
Closing balance 190 - 408 6 872 12 260 21 018 39 932
Jan-Mar 2007
Opening balance
367 212 6 872 12 804 15 558 35 813
Change in market value - 35 35
Recognised in income statement - 8 - 8
Translation difference 6 6
Net income recognised directly in equity
Net profit
-35 27 6
1 092
-2
1 092
Total recognised income -35 27 1 098 1 090
Dividend to shareholders - 4 123 - 4 123
Dividend, own holdings of shares 44 44
Group contributions net after tax 384 384
Neutralisation of PL impact and utilisation of
employee stock options* - 707 - 707
Eliminations of repurchased shares for employee
stock option programme*** 146 146
Other changes 32 - 32
Closing balance 332 239 6 872 12 836 12 368 32 647

* Includes changes in nominal amounts of equity swaps used for hedging of stock option programmes.

** Reclassification from equity instruments to financial instruments.

*** As of 31 December 2007 SEB owned 3.7 million Class A shares for the employee stock option programme. The acquisition cost for these shares is deducted from shareholders' equity. During 2008 1.4 million of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March SEB owned 2.3 million Class A-shares with a market value of SEK 362m for hedging of the long-term incentive programmes.

Cash flow analysis - Skandinaviska Enskilda Banken

Jan - Mar Full year
SEKm 2008 2007 % 2007
Cash flow from the profit and loss statement 3 213 789 9 831
Increase (-)/decrease (+) in portfolios -30 385 -22 737 34 2 338
Increase (+)/decrease (-) in issued short term securities -20 285 68 820 -129 84 144
Increase (-)/decrease (+) in lending to credit institutions 10 491 -58 419 -118 -87 515
Increase (-)/decrease (+) in lending to the public -15 223 -48 248 -68 -56 939
Increase (+)/decrease (-) in liabilities to credit institutions 79 126 65 295 21 35 327
Increase (+)/decrease (-) in deposits and borrowings from the public 20 800 7 889 164 23 373
Change in other balance sheet items 310 12 999 -98 6 627
Cash flow, current operations 48 047 26 388 82 17 186
Cash flow, investment activities -1 327 -1 257 6 -15 971
Cash flow, financing activities 1 473 12 464 -88 49 340
Cash flow 48 193 37 595 28 50 555
Liquid funds at beginning of year 139 767 89 198 57 89 198
Exchange difference in liquid funds -3 003 - 13 14
Cash flow 48 193 37 595 28 50 555
Liquid funds at end of period1) 184 957 126 780 46 139 767

Only liquid funds have been adjusted for exchange rate differences.

1) Cash and cash equivalents at end of period is defined as Cash and cash balances with central banks and Loans to credit institutions - payable on demand.

Derivative contracts - Skandinaviska Enskilda Banken

31 March 2008
Derivatives with positive Derivatives with negative
Book value, SEK m amounts amounts
Interest-related 48 287 44 432
Currency-related 56 109 65 366
Equity-related 6 834 4 683
Other 5 975 345
Total 117 205 114 826