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SEB Interim / Quarterly Report 2009

Apr 24, 2009

2966_10-q_2009-04-24_f9f2121b-161c-4de1-b247-6b0cde1c315b.pdf

Interim / Quarterly Report

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Interim Report January-March 2009

STOCKHOLM 24 APRIL 2009

The first quarter of 2009 – operating profit SEK 1.8bn (2.4)

  • Profit before provisions for credit losses for the first quarter amounted to SEK 4,186m (2,771), an increase of 51 per cent compared with the first quarter of 2008 and 27 per cent down from the previous quarter. Operating profit was SEK 1,802m (2,410) and Net profit SEK 1,027m (1,848).
  • Operating income increased by 30 per cent compared with the first quarter of 2008. Net interest income rose by 40 per cent, and Net fee and commission income decreased by 15 per cent. Net financial income improved by SEK 1.3bn. Compared with the previous quarter, operating income was down by 10 per cent.
  • Operating expenses were 10 per cent higher than in the corresponding quarter of 2008, excluding goodwill impairment charges. Costs increased due to foreign exchange translation effects, increased pension costs and further redundancy charges. Compared with the previous quarter, costs were up by 4 per cent.
  • An impairment charge of SEK 594m was made for all goodwill for SEB's business in Ukraine.
  • Loans to the public increased by SEK 219bn and deposits from the public by SEK 71bn year-on-year.
  • Provisions for credit losses increased to SEK 2,386m (364), of which 60 per cent were collective, and rose by SEK 683m compared with the previous quarter. The credit loss level was 0.70 per cent (0.13).
  • Return on equity was 4.9 per cent (9.6) and earnings per share SEK 1.03 (1.92).
  • SEB's rights issue of SEK 15.1bn was successfully completed. Tier I capital ratio was 12.0 per cent (9.7).
  • The Board has decided to apply for SEB's participation in the Swedish Funding Guarantee Programme. The application will be filed within the next few days.

"SEB's underlying business has started the year on a strong note. Continued high earnings capacity going forward and the increased capital strength after the rights issue will provide a substantial buffer to withstand further expected deterioration of overall business conditions. "

Annika Falkengren

President's comment

SEB's underlying business has started off on a strong note in a quarter marked by further downward revisions of the macroeconomic outlook and continually distressed financial markets. Operating income increased by 30 per cent compared with the corresponding period last year. Operating profit before provisions for credit losses and goodwill impairment increased by SEK 2,009m to SEK 4,780m (including goodwill impairment SEK 4,186m).

Strong underlying business

High customer interaction and a well diversified product offering within Merchant Banking resulted in one of the highest operating results for the division to date. Business volumes were high especially in areas as fixed income, foreign exchange and corporate banking. Also Retail Sweden and Life recorded robust results.

Deteriorating Baltic economic development

The severe economic downturn, particularly in the Baltic countries, calls for continued cautious and proactive credit portfolio management. Baltic lending amounts to SEK 166bn, or 13 per cent of total lending of SEK 1,317bn. Impaired loans rose sharply in the Baltic countries, reflecting the accelerated pace of negative economic development in the first quarter in Latvia and Lithuania.

To address problem credits early on is key to safeguard the long-term viability of our customers and to minimise our credit losses. The special credit work-out team now includes a total of 150 highly experienced Swedish and local credit specialists, who work in close co-operation with local managers. Reviews of 71 per cent of all Baltic clients with loans exceeding EUR 1m have been made by the special work-out team. High risk committees monitor and follow up on all subsequent action plans. We are expecting a continued harsh development in the Baltic countries and have continued to build up reserves. Provisions for credit losses thus increased substantially to SEK 1.702m in the Baltic region of which two thirds were collective provisions.

Full stop for Ukrainian expansion

The economic crisis in Ukraine severely deepened during the quarter. The former expansion plan for the minor Ukrainian operation has been put on a complete hold as we

believe business conditions will be difficult for the foreseeable future. An impairment charge (SEK 594m) of all goodwill has been made as well as increased collective provisioning.

Strong capital position and earnings resilience

During the quarter our rights issue of SEK 15bn was successfully completed. It is a strong vote of confidence by our shareholders. SEB's Tier I ratio now amounts to 12 per cent.

Going forward, we will support revenue generation through a continued focus on our existing customers, offering them the full range of our services as a strong financial partner. The increased capital strength provides a substantial buffer to withstand further deterioration of overall business conditions

The Swedish Funding Guarantee Programme

The forthcoming application for SEB's participation in the Swedish Funding Guarantee Programme will create an alignment with most of SEB's international competitors who already benefit from different government guarantees in their funding. It may lower funding costs for the Group, in particular as half ot the cost of the state funding guarantee can be offset against the fee for the Swedish stability fund. I believe the participation will benefit SEB's customers and shareholders. It is also a means for SEB to contribute to the overall stability of the Swedish financial system.

The Group

Operating profit and Net profit

SEB's profit before credit losses for the first quarter amounted to SEK 4,186m (2,771), an increase of 51 per cent compared with the first quarter of 2008 and 27 per cent down from the previous quarter. Excluding goodwill impairment, operating profit before provisions for credit losses increased by SEK 2,009m to SEK 4,780m. Operating profit was SEK 1,802m (2,410) and included a net positive effect of SEK 61m from the depreciation of the Swedish krona. Net profit was SEK 1,027m (1,848).

Income

Total operating income amounted to SEK 11,430m (8,798), up by 30 per cent from the first quarter of 2008. A positive foreign exchange translation effect amounted to SEK 682m. Compared with the previous quarter, income was down by 10 per cent (-4 per cent excluding the VPC sales gain in the last quarter of 2008).

Net interest income improved by 40 per cent, to SEK 5,904m (4,223). Higher volumes contributed SEK 551m, or 33 per cent, of the increase; average deposit volumes grew by 11 per cent and average lending volumes to the public by 18 per cent compared with the end of March 2008. The net effect of higher lending and lower deposit margins was SEK 20m. As a consequence, customer-driven net interest income grew by 15 per cent compared with the corresponding quarter of 2008.

Reduced short-term funding rates of fixed-income securities portfolios had a large positive effect on net interest income. Together with shortened funding duration and pull-to-par effects of SEK 120m on the bond investment portfolio the combined effect accounted for 66 per cent of the increased net interest income, or SEK 1,110m. Net interest income also include an accrued cost of SEK 75m for the charge to the Swedish stability fund.

Compared with the previous quarter, the increase in Net interest income was 7 per cent, mainly due to the positive effect of the short-term funding rates.

Net fee and commission income amounted to SEK 3,215m (3,801), a decrease of 15 per cent compared with both the corresponding quarter of 2008 and the previous quarter. This was an effect of reduced equity markets activity, declining fees from lower assets under management and lower performance fees within the Wealth Management division. Commission income from payments, cards and other non-capital market-related business grew by 12 per cent year-on-year.

Net financial income rose by SEK 1,294m, to SEK 1,133m (-161), mainly due to high market volatility and activities within the trading and capital market areas in combination with lower valuation losses at SEK 454m in the bond investment portfolio during the quarter compared with losses of SEK 872m during the first quarter of 2008. Compared with the previous quarter, Net financial income was down by 34 per cent, mainly due to SEK 267m of higher valuation losses in the bond investment portfolio.

The foreign exchange business unit continued to generate income above SEK 1.1bn, even if it was SEK 282m lower than in the previous quarter.

Net life insurance income increased by 21 per cent, to SEK 862m (713), mainly due to recovery of past provisions for covering potential future guarantees related to traditional portfolios. In comparison with the previous quarter, insurance income improved by 67 per cent. A complete description of Life's operations, including changes in surplus values, is found in "Additional information" on www.sebgroup.com.

Net other income rose to SEK 316m (222). Compared with the previous quarter, Net other income was down by 73 per cent or SEK 838m, primarily explained by the VPC sales gain of SEK 780m at the end of 2008.

Expenses

Total operating expenses amounted to SEK 7,244m (6,027). Excluding goodwill impairment charges in Ukraine, the increase in expenses was 10 per cent, fully explained by foreign exchange translation effects of SEK 388m, increased pension costs of SEK 195m and additional redundancy charges of SEK 68m. Compared with the previous quarter, operating expenses rose by 4 per cent.

The cost efficiency gains during the first quarter amounted to SEK 275m, bringing the accumulated gain to SEK 1,304m since the start in 2007.

Staff costs rose by 13 per cent, to SEK 4,391m (3,899). Salaries increased to SEK 3,072m (2,775), pension costs to SEK 417m (222) and redundancy costs to SEK 148m (80). Short-term and long-term incentive remuneration (including social benefit charges) decreased to SEK 563m (644). The average number of full time equivalents decreased by 320 to 20,736 (21,056). In comparison with the previous quarter, staff costs decreased by 4 per cent.

Pension costs for 2009 are expected to increase by some SEK 0.8bn due to falling return on plan assets and increased actuarial losses, which in combination requires an amortisation of the loss over a 15-year period.

Other expenses increased by 5 per cent, to SEK 1,838m (1,756), mostly due to higher IT costs and higher cost for premises. Costs for One IT Roadmap amounted to SEK 81m. Compared with the previous quarter, other expenses decreased by 7 per cent.

SEK 594m goodwill impairment for Ukraine

In the first quarter of 2009, SEB made a SEK 594m goodwill impairment charge for its investment in banking activitites in Ukraine. These costs are included in Total operating expenses. The expansion plan which supported the acquisitions in 2004 and 2007 is no longer valid as the economic conditions in Ukraine have turned dramatically worse. Following this impairment charge, SEB has no goodwill left related to its operations in Ukraine.

Credit losses

Net credit losses - consisting mostly of provisions rather than actual losses - increased to SEK 2,386m (364). The credit loss level rose to 0.70 per cent (0.13).

Higher collective provisions to meet the rapidly deteriorating Baltic economies increased the total provisions for credit losses in the region to SEK 1,702m (221). Collective provisions accounted for 68 per cent. The net credit loss level in the Baltic countries was 3.70 per cent (1.28). In the previous quarter it was 2.59 per cent.

Provisions within Merchant Banking amounted to SEK 279m (27); within the Card business to SEK 110m (51). In Ukraine, SEB provisioned SEK 114m and in Russia SEK 48m, equal to a net credit loss level of 12.4 (0.3) and 7.8 per cent (0.2), respectively.

Individually assessed impaired loans amounted to SEK 12,982m (7,321), an increase of 77 per cent compared with a year ago. This corresponded to a level of impaired loans of net 0.46 per cent (0.26) and gross 0.81 per cent (0.52). The total reserve ratio was 72 per cent (77). The level of impaired loans in the Baltic countries was net 1.85 per cent $(0.11)$ and gross 2.88 per cent $(0.38)$ .

The Group's impaired portfolio assessed loans (homogeneous groups) amounted to SEK 3,841m (1,232) and the corresponding reserve ratio for these loans was 48 per cent (60).

Tax costs

Total tax amounted to SEK 781m (562). The total tax rate of 43.3 per cent reflects the non-tax deductibility of the goodwill impairment charge and the increased credit provisions in the Baltic countries where tax rates are between 0-20 per cent. For these reasons the total tax rate is expected to remain high.

Business volumes

The Group's balance sheet as per 31 March 2009 was SEK 2,460bn (2,511 at year-end 2008). Positive currency effects amounted to SEK 27bn. Lending to the public increased by 2 per cent during the quarter, while deposits from the public were slightly down.

SEB's total credit exposure was flat at SEK 1,933bn (1,934 at year-end 2008). Corporate lending grew in Sweden while it decreased in the Baltic countries. Quarterly credit growth, measured in local currencies, was -3, -3 and -5 per cent in Estonia, Latvia and Lithuania, respectively.

As of 31 March 2009, assets under management amounted to SEK 1,187bn (1,201). Net inflow during the first quarter was SEK 9bn (7), while the change in value was SEK -23bn (-63).

Assets under custody amounted to SEK 3,991bn (3,891).

Fixed-income securities portfolios

As per 31 March, SEB held total net positions in fixedincome securities of SEK 356bn (355) for investment, treasury and client trading purposes. Holdings consist mainly of covered bonds, bonds issued by financial institutions and structured credits.

The SEK 123bn (131) investment portfolio of Merchant Banking remained negatively affected by the dislocations in the credit markets. The holdings of structured credits in the investment portfolio amounted to SEK 62bn (63) and the holdings of covered bonds and bonds issued by financial institutions in the investment portfolio amounted to SEK 61bn (68).

The size of amortisations and sales from the portfolio is offset by foreign exchange translation effects. Applying the currency exchange rates as of the end of March 2008, the holdings of structured credits would have amounted to SEK 50bn, i.e. a decrease by SEK 13bn in one year. The corresponding numbers for bonds issued by financial institutions would have been a decrease of SEK 17bn to SEK 38bn (55).

The valuation losses in the investment portfolio in the first quarter of 2009 amounted to SEK 895m (2.502), of which SEK 454m (872) over income and SEK 441m (1,630) over equity. SEK 530m (1,784) of the mark-to-market loss referred to holdings in structured credits and SEK 365m (718) to other financial instruments, mainly bonds issued by financial institutions. If the Group had not reclassified these financial assets during 2008, fair value losses amounting to SEK 199m and SEK 2,876m, respectively, would have been recognised in the first quarter profit and loss and in the equity revaluation reserve respectively.

Based on SEB's long-term investment view, risk management has been focused on limiting further income volatility and on limited divestments. Thus, and including the reclassification within the portfolio, the Held-for-Trading holdings decreased to SEK 6bn (49) and the Available-for-Sale holdings to SEK 18bn (82), while securities classified as Loans and Receivables increased to SEK 98bn (0).

Under prevailing credit market conditions, SEB views a default on the holdings in the investment portfolio as unlikely. The risk for impairment charges has increased in the structured credits portfolio.

88.5 per cent of the holdings of structured credits in the investment portfolio are AAA-rated and 5.1 per cent have a sub-investment grade rating. There are no impaired assets in the portfolio and no 'level 3' assets. The average economic duration of the holdings is approximately three and a half years. 65 per cent of the structured credits are related to the European markets, 33 per cent to the U.S. market while other markets make up 2 per cent.

83 per cent of the holdings of covered bonds and bonds issued by financial institutions in the investment portfolio involve European institutions, 14 per cent U.S. institutions and 3 per cent Australian institutions.

Market risk

During the first quarter of 2009, the Group's Value at Risk in trading operations averaged SEK 129m (151 for calendar year 2008). This means that the Group on average, with 99 per cent probability, would not expect to lose more than

this amount during a ten-day period. The decrease in overall risk level is a consequence of a certain market normalisation compared to the last quarter of 2008.

Liquidity and funding

The funding markets, which have been severely disrupted since September 2008, are gradually returning to a more normalised situation. Nevertheless, credit spreads remain on a high level. Liquidity risk charges reflecting the higher spreads are applied throughout the Group to reflect the market. With a deposit-to-loan ratio of 67 per cent and having raised some SEK 25bn of long-term funding during the first quarter of 2009, SEB has not restricted its lending. SEB continued to maintain a large pool of eligible assets in excess of SEK 200bn.

At 31 March 2009, the match-funding of net cash inflows and outflows was approximately 6-8 months, taking liquidity reserves into consideration, which in the prevailing market must be deemed satisfactory.

Capital position

Payments of SEK 14.9bn for SEB's rights issue were made before end of March and are included in the capital adequacy. This is reflected in capital ratios below. A further SEK 212m has been paid after the end of March.

As per 31 March 2009, Basel II risk-weighted assets (RWA) amount to SEK 830bn, which would represent a Tier I capital ratio of 12.0 (10.1) per cent and a core Tier I capital ratio of 10.2 (8.6) per cent. The total capital ratio would be 14.3 (12.8) per cent. Risk-weighted assets have grown by 1.5 per cent, SEK 12bn, since year-end, as a net effect of risk class migration, a weaker Swedish krona, extended IRB roll-out and reductions of risk-weighted assets in the business.

Adjusted for the supervisory transitional rules during the first Basel II years, SEB reports RWA of SEK 897bn (986), a Tier I capital ratio of 11.1 per cent (8.4) and a total capital ratio of 13.2 per cent (10.6). The lowering of Basel II implementation floors in 2009 (from 90 to 80 per cent of Basel I requirements) is reflected in these ratios.

Appendix 3 presents details of capital adequacy.

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. (The credit portfolio is described in Appendix 2). The outlook for the global economy has deteriorated and SEB holds the view that economic growth will be substantially lower in the next few years.

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 and risk management of all the risks of the Group and the Parent Company are described in SEB's annual report for 2008 (see pp 36-51 and Note 44). This view is still valid.

The economic imbalances in the Baltic countries and the

short-term orientation of the funding markets constitute specific risks and uncertainties for the Group.

The general credit spread widening across all assets continued in the first quarter of 2009. Wider spreads have resulted in mark-to-market losses on SEB's fixed-income securities portfolios (see under Fixed-income securities portfolios) and further valuation losses cannot be ruled out. The risk for impairment charges has increased.

Rating

In March 2009, Standard & Poors changed its outlook from stable to negative, but affirmed SEB's long-term A rating. In April, Moody's lowered SEB's rating from Aa2 till A1, with a negative outlook. The rating agencies refer to the Baltic macroeconomic challenges as the main rating driver. Fitch and DBRS affirmed SEB's rating in connection with the rights issue announcement.

Divestments

In February 2009, SEB reached an agreement to sell the fund management business of its Polish subsidiary, SEB TFI. The sale is subject to regulatory consent.

Reclassification of securities portfolios

Following the amendments to IAS 39 and IFRS 7, endorsed by the EU in October 2008, SEB has decided to reclassify SEK 52bn of its fixed-income securities as loans and receivables as of 1 January 2009. The reclassification includes SEK 5bn of assets held-for-trading and SEK 47bn of assets in the available-for-sale category.

SEB has the intention and ability to hold these securities for the foreseeable future or until maturity. Thus, the classification as loans and receivables better reflects the purpose of these holdings and avoids further short-term mark-to-market volatility in income and equity.

If the Group had not reclassified these financial assets during 2009, fair value gains of SEK 45m would have been recognised in the first quarter income and a loss of SEK 619m in the equity revaluation reserve. (See further p. 22.)

Decisions at the Annual General Meeting

At SEB's Annual General Meeting (AGM) on 6 March 2009 all Board members were re-elected and Tomas Nicolin was elected as new member of the Board. Following an initiative taken by SEB's Board of Directors the AGM resolved on a 25 per cent reduction of base remuneration for the Board members.

The AGM approved the Board's proposal regarding a capital increase in the form of a rights issue of SEK 15bn (see more below) and resolved that no dividend will be distributed for 2008.

Furthermore, the AGM approved the Board's proposal for new principles for remuneration to the President and the other members of the Group Executive Committee as well as for new share-based long-term incentive programmes for 2009 in the form of a share savings programme, a performance share programme and a share

matching programme.

SEB's rights issue oversubscribed

The final calculation of the outcome of Skandinaviska Enskilda Banken AB's ("SEB") rights issue pursuant to which it was offering new series A shares ("New A shares") shows that 1,485,780,686 New A shares, representing 98.6 per cent of the total rights issue, were subscribed for with preferential rights. The 21,234,485 New A shares, representing 1.4 per cent of the total rights issue, that were not subscribed for with preferential rights have been allotted to persons who have subscribed for New A shares with preferential rights, according to the principles described in the prospectus relating to SEB's rights issue. SEB has received SEK 15,070,151,710 through the rights issue, before transaction costs.

As a result of the rights issue, the number of series A shares has increased by 1,507,015,171 and the share capital by SEK 15,070,151,710. Following the rights issue, the company's share capital amounts to SEK 21,941,718,020, distributed among 2,170,019,294 series A shares and 24,152,508 series C shares.

Organisational changes

In March, SEB finalised the merger of its two Ukrainian banks. SEB Bank and Factorial Bank now operate as one company.

In the Baltic countries, parts of Retail Banking have been transferred to Group Operations and to Private Banking from 2009 and corresponding amounts have been restated.

Subsequent events

On 23 April, the Board decided to apply for SEB's particpation on the Swedish Funding Guarantee Programme. The application will be filed within a few days.

Stockholm, 24 April 2009

Annika Falkengren

President and Chief Executive Officer

Accounting policies

This Interim Report has been prepared in accordance with International Financial Reporting Standards IFRS/IAS, endorsed by the European Commission, and therefore comply with IAS 34 Interim Financial Reporting. The accounting regulations of the Swedish Financial Supervisory Authority require some additional disclosures.

Changes in accounting standards

Changes in the value of assets taken over are accounted for in the item Net other income as from January 2009.

IAS 1 "Presentation of financial statements" - an additional statement for Other comprehensive income (changes in equity besides owner transactions) has been added and the Statement of changes in equity has been amended. The Group has implemented IFRS 8 "Operating segments". The new standard states that the segment reporting is to be presented according to management view and follow the internal reporting. The implementation of IFRS 8 has had no impact on the operating segments presented. The implementation of the revised IAS 23 "Borrowing costs" has no material impact on the Group.

Otherwise 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 2009

5 February Annual Accounts 2008
20 February Annual Report available on the website
6 March Annual General Meeting in Stockholm
24 April Interim Report January - March 2009
20 July Interim Report January – June 2009
21 October Interim Report January - September 2009

Access to telephone conference and video web cast

The telephone conference at 15.00 (CET) on 24 April 2009 with CEO Annika Falkengren and CFO Jan Erik Back can be accessed by telephone, not later than 10 minutes in advance: +44 (0)20 7162 0025

A video web-cast with CFO Jan Erik Back will be available on www.sebgroup.com.

Further information is available from

Jan Erik Back, 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, Senior 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 this report for the period 1 January 2009 to 31 March 2009 for Skandinaviska Enskilda Banken AB (publ). The Board of Directors and the CEO are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Act for Credit institutions and Securities Companies. Our responsibility is to express a conclusion on this interim report based on our review.

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

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

Stockholm, 24 April 2009

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
SEK m 2009 2008 % 2009 2008 % 2008
Net interest income 5 904 5 513 7 5 904 4 223 40 18 710
Net fee and commission income 3 215 3 790 -15 3 215 3 801 -15 15 254
Net financial income 1 133 1 723 -34 1 133 - 161 2 970
Net life insurance income 862 516 67 862 713 21 2 375
Net other income 316 1 153 -73 316 222 42 1 795
Total operating income 11 430 12 695 -10 11 430 8 798 30 41 104
Staff costs -4 391 -4 597 -4 -4 391 -3 899 13 -16 241
Other expenses -1 838 -1 968 -7 -1 838 -1 756 5 -7 642
Depreciation of assets -1 015 - 400 154 -1 015 - 372 173 -1 524
Total operating expenses -7 244 -6 965 4 -7 244 -6 027 20 -25 407
Profit before credit losses etc 4 186 5 730 -27 4 186 2 771 51 15 697
Gains less losses from tangible and intangible
assets 2 1 100 2 3 -33 5
Net credit losses -2 386 -1 703 40 -2 386 - 364 -3 231
Operating profit 1 802 4 028 -55 1 802 2 410 -25 12 471
Income tax expense - 781 - 519 50 - 781 - 562 39 -2 421
Net profit from continuing operations 1 021 3 509 -71 1 021 1 848 -45 10 050
Discontinued operations 6 - 2 6
Net profit 1 027 3 507 - 71 1 027 1848 - 44 10 050
Attributable to minority interests 2 1 100 2 1 100 9
Attributable to equity holders * 1 025 3 506 -71 1 025 1 847 -45 10 041
* Basic earnings per share, SEK 1.03 5.12 1.03 2.70 14.66
Diluted earnings per share, SEK 1.03 5.12 1.03 2.69 14.65

Statement of comprehensive income

Q1 Q4 Jan - Mar Full year
SEK m 2009 2008 % 2009 2008 % 2008
Net profit 1 027 3 507 -71 1 027 1 848 -44 10 050
Other comprehensive income:
Translation of foreign operations - 248 242 - 248 - 228 9 152
Available-for-sale financial assets - 153 - 775 -80 - 153 -1 189 -87 -2 624
Cash flow hedges - 67 1 676 -104 - 67 - 69 -3 1 607
Other 63 1 594 -96 63 - 190 -133 2 066
Total other comprehensive income - 405 2 737 - 115 - 405 -1 676 - 76 1 201
Total comprehensive income 622 6 244 - 90 622 172 11 251
Attributable to minority interests 15 9 67 15 - 15 -200 1
Attributable to equity holders 607 6 235 -90 607 187 11 250

Key figures - SEB Group

Q1 Q4 Q1 Jan - Mar Full year
2009 2008 2008 2009 2008 2008
Return on equity, % 4.9 17.6 9.6 4.9 9.6 13.1
Return on total assets, % 0.16 0.57 0.31 0.16 0.31 0.42
Return on risk-weighted assets, % 0.44 1.45 0.87 0.44 0.87 1.13
Basic earnings per share, SEK 1.03 3.63 1.92 1.03 1.92 10.40
Weighted average number of shares, millions* 991 966 964 991 964 966
Diluted earnings per share, SEK 1.03 3.63 1.91 1.03 1.91 10.39
Weighted average number of diluted shares, millions** 992 965 967 992 967 967
Net worth per share, SEK 48.75 134.10 126.34 48.75 126.34 134.10
Average equity, SEK billion 84.5 79.8 76.6 84.5 76.6 76.4
Cost/income ratio 0.63 0.55 0.69 0.63 0.69 0.62
Credit loss level, % 0.70 0.63 0.13 0.70 0.13 0.30
Total reserve ratio for individually assessed impaired
loans, %
71.6 68.5 76.9 71.6 76.9 68.5
Net level of impaired loans, % 0.46 0.41 0.26 0.46 0.26 0.41
Gross level of impaired loans, % 0.81 0.73 0.52 0.81 0.52 0.73
Basel II (Legal reporting with transitional floor) :***
Total capital ratio, incl net profit, % 13.20 10.62 11.13 13.20 11.13 10.62
Tier 1 capital ratio, incl net profit, % 11.10 8.36 8.85 11.10 8.85 8.36
Risk-weighted assets, SEK billion 897 986 817 897 817 986
Basel II (without transitional floor):
Total capital ratio, incl net profit, % 14.26 12.81 12.18 14.26 12.18 12.81
Tier 1 capital ratio, incl net profit, % 11.99 10.08 9.68 11.99 9.68 10.08
Risk-weighted assets, SEK billion 830 818 748 830 748 818
Basel I:
Total capital ratio, incl net profit, % 10.41 9.29 10.01 10.41 10.01 9.29
Tier 1 capital ratio, incl net profit, % 8.75 7.32 7.96 8.75 7.96 7.32
Risk-weighted assets, SEK billion 1 137 1 127 909 1 137 909 1 127
Number of full time equivalents**** 20 656 21 131 21 210 20 736 21 056 21 291
Assets under custody, SEK billion 3 991 3 891 4 887 3 991 4 887 3 891
Assets under management, SEK billion 1 187 1 201 1 331 1 187 1 331 1 201

* The number of issued shares was 2,194,171,802 after the rights issue in March 2009 (687,156,631 at year-end 2008). SEB owned 2.2 million Class A shares for the employee stock option programme at year-end 2008. During 2009 0.1 million net of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March SEB owned 2.1 million Class A-shares with a market value of SEK 55m.

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

*** 80 per cent of RWA in Basel I for 2009 and 90 per cent of RWA in Basel I for 2008.

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

Income statement on quarterly basis - SEB Group

SEK m 2009:1 2008:4 2008:3 2008:2 2008:1
Net interest income 5 904 5 513 4 553 4 421 4 223
Net fee and commission income 3 215 3 790 3 754 3 909 3 801
Net financial income 1 133 1 723 247 1 161 - 161
Net life insurance income 862 516 504 642 713
Net other income 316 1 153 154 266 222
Total operating income 11 430 12 695 9 212 10 399 8 798
Staff costs -4 391 -4 597 -3 752 -3 993 -3 899
Other expenses -1 838 -1 968 -1 820 -2 098 -1 756
Depreciation of assets -1 015 - 400 - 398 - 354 - 372
Total operating expenses -7 244 -6 965 -5 970 -6 445 -6 027
Profit before credit losses etc 4 186 5 730 3 242 3 954 2 771
Gains less losses from tangible and intangible assets 2 1 1 3
Net credit losses -2 386 -1 703 - 716 - 448 - 364
Operating profit 1 802 4 028 2 526 3 507 2 410
Income tax expense - 781 - 519 - 641 - 699 - 562
Net profit from continuing operations 1 021 3 509 1 885 2 808 1 848
Discontinued operations 6 - 2 1 1
Net profit 1 027 3 507 1 886 2 809 1 848
Attributable to minority interests 2 1 4 3 1
Attributable to equity holders* 1 025 3 506 1 882 2 806 1 847
* Basic earnings per share, SEK 1.03 5.12 2.75 4.10 2.70
Diluted earnings per share, SEK 1.03 5.12 2.74 4.09 2.69

Income statement, by Division - SEB Group

Merchant Retail Wealth Other incl
Jan-Mar 2009, SEK m Banking Banking Management Life* eliminations SEB Group
Net interest income
Net fee and commission
2 919 2 651 198 - 10 146 5 904
income 1 172 1 292 662 89 3 215
Net financial income 1 186 109 20 - 182 1 133
Net life insurance income 1 043 - 181 862
Net other income 115 35 1 165 316
Total operating income 5 392 4 087 881 1 033 37 11 430
Staff costs -1 092 -1 284 - 344 - 274 -1 397 -4 391
Other expenses - 949 -1 408 - 292 - 126 937 -1 838
Depreciation of assets - 25 - 69 - 30 - 165 - 726 -1 015
Total operating expenses -2 066 -2 761 - 666 - 565 -1 186 -7 244
Profit before credit losses etc 3 326 1 326 215 468 -1 149 4 186
Gains less losses from
tangible and intangible
assets 2 2
Net credit losses - 279 -1 963 - 8 - 136 -2 386
Operating profit 3 047 - 635 207 468 -1 285 1 802

* Business result in Life amounted to SEK 579m (618), of which change in surplus values was net SEK 111m (250).

Merchant Banking

Merchant Banking has two large business areas - Trading and Capital Markets and Global Transaction Services. The other business units, e.g. the CRM function, Commercial Real Estate, Corporate Finance and Structured Finance, are consolidated in Corporate Banking.

Profit and loss account

Q1 Q 4 Jan-Mar Full year
SEK m 2009 2008 % 2009 2008 % 2008
Net interest income 2919 2613 12 2919 1525 91 7414
Net fee and commission income 1 1 7 2 1 1 6 3 -1 1 1 7 2 1 2 4 1 - 6 5 2 4 8
Net financial income 1 1 8 6 1813 - 35 1 1 8 6 119 3625
Net other income 115 341 - 66 115 42 174 526
Total operating income 5 3 9 2 5930 - 9 5 3 9 2 2927 84 16813
Staff costs $-1092$ $-954$ 14 $-1092$ $-964$ 13 $-3890$
Other expenses - 949 $-918$ 3 - 949 $-909$ 4 $-3594$
Depreciation of assets $-25$ $-30$ $-17$ $-25$ $-22$ 14 - 95
Total operating expenses $-2066$ $-1902$ 9 $-2066$ $-1895$ 9 $-7579$
Profit before credit losses etc 3 3 2 6 4 0 28 $-17$ 3 3 2 6 1 0 3 2 9 2 3 4
Gains less losses on assets $-100$ 3 $-100$ 5
Net credit losses $-279$ $-592$ $-53$ $-279$ $-27$ - 889
Operating profit 3 0 4 7 3 4 3 7 - 11 3 0 4 7 1 0 0 8 202 8 3 5 0
Cost/Income ratio 0.38 0.32 0.38 0.65 0.45
Business equity, SEK bn 35.1 27.0 35.1 27.0 27.0
Return on equity, % 25.0 36.7 25.0 10.8 22.3
Number of full time equivalents 2697 2698 2 7 1 1 2 7 2 6 2 7 2 1

High income based on strong earnings contributions from most businesses areas

Low lending losses; good overall quality in credit portfolio

Income growth reflecting strengthened relationships with core clients

Comments on the first quarter

Merchant Banking continued to strengthen its franchise in the Nordic countries, gaining market share at the expense of international competitors that have become less active in the region as well as benefiting from the disappearance of several niche players. The deepened footprint is supported by various customer surveys and league table rankings.

Merchant Banking recorded its second highest ever quarterly income and profit, with strong contributions from most units, particularly trading and capital markets units and financing businesses. Volatile markets combined with ongoing de-leveraging in the global banking industry ensured high demand for Merchant Banking's products and services.

Total operating income increased by 84 per cent year-on-year, and was 28 per cent above the average quarter in 2008. Relative to income, cost increases were limited. Provisions for credit losses remained low and asset quality in general remained stable. Negative mark-to-market valuation effects within the investment portfolio (see page 4) amounted to SEK -454m (-872).

Within Trading and Capital Markets, activity remained high, particularly within fixed income, driven by improved turnover and large customer interest in restructuring interest rate risk exposures. Credit issuance increased,

although for many issuers, the bond markets remain effectively closed. As in the previous quarter, FX units performed well. Commissions remained at a lower level in Equities, although total income increased from the fourth quarter, reflecting more benign market conditions.

Equity capital markets activity was high as companies sought to strengthen balance sheets. SEB Enskilda was bookrunner and adviser in the completed rights issues by the SAS Group and Husqvarna AB, as well as the third largest secondary placing in Europe during 2009, placing shares in Danish shipping operator D/S Norden.

Within Corporate Banking, core customer activities was high with large numbers of bilateral client financings. New lending was more limited in specialised segments such as commercial real estate, leveraged lending and project finance, reflecting general market trends.

Global Transaction Services' revenues were relatively stable despite a more challenging operating environment. Increased volumes in traditional trade finance services helped offset the decline in cash management income caused by the low interest rate environment. Income from custody services was down somewhat due to declining stock market turnover. Assets under custody however rose slightly compared with year-end, to SEK 3,991bn (3,891bn).

The Retail Banking division consists of six business areas - Sweden, Germany, Estonia, Latvia, Lithuania and Card.

Profit and loss account

Q 1 04 Jan-Mar
SEK m 2009 2008 % 2009 2008 % 2008
Net interest income 2651 2845 $-7$ 2651 2 5 4 5 4 10 7 26
Net fee and commission income 1 2 9 2 1 4 0 0 $-8$ 1 2 9 2 1425 - 9 5618
Net financial income 109 116 $-6$ 109 95 15 396
Net other income 35 89 - 61 35 21 67 222
Total operating income 4 0 8 7 4 4 5 0 - 8 4 0 8 7 4 0 8 6 $\boldsymbol{0}$ 16 962
Staff costs $-1284$ $-1143$ 12 $-1284$ $-1136$ 13 -4 557
Other expenses $-1408$ $-1480$ - 5 $-1408$ $-1314$ 7 $-5489$
Depreciation of assets $-69$ - 81 $-15$ - 69 $-76$ - 9 $-308$
Total operating expenses $-2761$ $-2704$ $\mathbf{2}$ $-2761$ $-2526$ 9 $-10354$
Profit before credit losses etc 1 3 2 6 1746 $-24$ 1 3 2 6 1 5 6 0 $-15$ 6 608
Gains less losses on assets $\overline{c}$ $\overline{2}$ 2 2
Net credit losses $-1963$ $-1093$ 80 $-1963$ $-308$ $-2359$
Operating profit - 635 655 - 197 $-635$ 1 252 - 151 4 2 5 1
Cost/Income ratio 0.68 0.61 0.68 0.62 0.61
Business equity, SEK bn 27.6 25.3 27.6 25.3 25.3
Return on equity, % $-8.2$ 7.2 $-8.2$ 15.2 12.7
Number of full time equivalents 8 4 3 1 8580 8438 8647 8765
  • Operating profit of Retail Sweden and Card showing resilience
  • Operations in the Baltic countries characterized by strong recessionary forces
  • Impact of lower market interest rates feeding through into lower Net interest income

Comments on the first quarter

The operating result for the first quarter amounted to SEK-635m (1,252). The results differed substantially between the various business areas.

Retail Banking in Sweden held up well during the first quarter. Income increased by 9 per cent compared with the first quarter of 2008, but decreased by 3 per cent compared with the previous quarter. Key driver behind the shortterm trend was decreased deposit margin. Growth in mortages continued, leading to a volume 8 per cent larger than a year earlier. Operating expenses decreased by 3 per cent compared with the fourth quarter in spite of significantly higher pension costs.

The resilience of operating profit can be attributed both to continued success in the SME-segment and to SEB's ability to attract mass affluent private clients. In terms of number of new clients within this segment, the first quarter of 2009 was the best quarter ever.

Operations in the Baltic countries continued to be characterized by strong recessionary forces. Provisions for credit losses in Estonia, Latvia and Lithuania increased to SEK 232m, 684m and 786m, respectively, in the first

quarter. To meet this, SEB has dedicated a substantial number of employees to advising customers affected by the economic crisis.

While lending exposure in the Baltic markets continued to decrease sligthly, progress was made within such other product areas as long-term savings and cash solutions, payments and foreign exchange, contributing to a balanced business mix.

In Germany, profitability deteriorated from an already unsatisfactory level. Sales of insurance and consumer lending improved compared with the first quarter of 2008, but could not compensate for the substantial effect of lower market interest rates.

Within the Card business area income increased compared with the first quarter of 2008, reflecting the strong competitive position and the different industry dynamics of this business area. Due to credit losses, although lower than in the previous quarter, operating profit remained at the same level as in the first quarter of 2008

Wealth Management

This division has two business areas – Institutional Clients and Private Banking.

Profit and loss account

Q1 Q4 Jan-Mar Full year
SEK m 2009 2008 % 2009 2008 $\%$ 2008
Net interest income 198 220 $-10$ 198 248 $-20$ 915
Net fee and commission income 662 1 1 2 5 $-41$ 662 964 $-31$ 3702
Net financial income 20 26 $-23$ 20 20 69
Net other income 11 - 91 9 - 89 49
Total operating income 881 1 3 8 2 $-36$ 881 1 24 1 $-29$ 4735
Staff costs $-344$ $-351$ $-2$ $-344$ $-387$ $-11$ $-1441$
Other expenses $-292$ $-331$ $-12$ $-292$ $-293$ 0 $-1154$
Depreciation of assets $-30$ $-29$ 3 $-30$ $-24$ 25 $-100$
Total operating expenses - 666 $-711$ - 6 - 666 $-704$ - 5 $-2695$
Profit before credit losses etc 215 671 - 68 215 537 - 60 2 040
Gains less losses on assets
Net credit losses - 8 $-15$ $-47$ - 8 - 25 - 68 $-18$
Operating profit 207 656 - 68 207 512 - 60 2022
Cost/Income ratio 0.76 0.51 0.76 0.57 0.57
Business equity, SEK bn 5.5 6.6 5.5 6.6 6.6
Return on equity, % 10.8 28.6 10.8 22.3 22.1
Number of full time equivalents 1 1 1 2 1 1 3 5 1 1 0 8 1 201 1 1 8 1
  • Volatile stock markets and reduced asset values lowered base income
  • Good net sales in both Institutional Clients and Private Banking

Comments on the first quarter

The uncertainty on the global financial markets continued during the first quarter, resulting in declining asset values, reduced client brokerage activity and lower interest rates. Operating income dropped to SEK 881m (1,241), mainly as a result of a 10 per cent reduction in assets under management versus previous year and lower income from performance and transaction fees, at SEK 27m (183).

SEB is the second largest mutual fund manager in Sweden. During the first quarter net sales on the Swedish mutual funds market improved overall. SEB had a smaller share of the total net sales compared to 2008 and continued to dominate the alternative fund market with a net inflow of SEK 1.6bn.

The division's total assets under management fell by 1 per cent from year-end to SEK 1,128bn, primarily affected by lower asset values. Exchange rate effects and net sales of SEK 8bn (7) helped limit the decline in assets under management.

Investment performance improved during the first quarter, with 62 per cent (33) of portfolios and 40 per cent (29) of assets under management ahead of their respective benchmarks at the end of March.

Operating expenses decreased by 5 per cent, to SEK 666m

Institutional Clients was affected by the declining asset values. Lower base commissions and limited performance fees were the main reasons for the drop in income. Institutional Clients reported continued strong net sales for the first quarter. Net sales amounted to SEK 19.4bn for the last 12 months. Product development has been a priority and new index funds and credit funds have been launched during the quarter. A family of so called strategic funds have been launched in order to offer an active asset allocation service based on the client's different risk profiles.

Private Banking generated net sales of SEK 4.7bn (5.8). In comparison with the previous quarter, sales improved due to a number of strategic efforts started in 2008; the launch of the modern investment programmes, the SEB Way transformation and closer co-operation with the Retail Banking division. Also Private Banking units in the Baltic region have been incorporated in the Private Banking figures as of 1 January 2009, with restated figures for 2008.

Life

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Profit and loss account

Q1 Q4 Jan- Mar Full year
SEK m 2009 2008 % 2009 2008 % 2008
Net interest income - 10 - 4 150 - 10 - 16 - 38 - 36
Net life insurance income 1 043 739 41 1 043 954 9 3 296
Total operating income 1 033 735 41 1 033 938 10 3 260
Staff costs - 274 - 292 - 6 - 274 - 262 5 -1 105
Other expenses - 126 - 117 8 - 126 - 148 - 15 - 523
Depreciation of assets - 165 - 115 43 - 165 - 160 3 - 569
Total operating expenses - 565 - 524 8 - 565 - 570 - 1 -2 197
Operating profit 468 211 122 468 368 27 1 063
Change in surplus values, net 111 380 - 71 111 250 - 56 989
Business result 579 591 - 2 579 618 - 6 2 052
Cost/Income ratio 0.55 0.71 0.55 0.61 0.67
Business equity, SEK bn 6.8 7.5 6.8 7.5 7.5
Return on equity, %
based on operating profit 24.2 9.9 24.2 17.3 12.5
based on business result 30.0 27.7 30.0 29.0 24.1
Number of full time equivalents 1 206 1 226 1 209 1 218 1 233
  • Higher operating profit from recovery of past provisions related to traditional portfolios
  • Costs were stable
  • Sweden Total premium income increased by 7 per cent; higher sales in

Comments on the first quarter

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Result by geography January-March 2009

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  • Improved results in the Nordic region in spite of worsened economic conditions
  • 52 per cent of operating profit generated in Sweden
  • Increased provisions for credit losses reduced operating profit in the Baltic countries

Comments on the first quarter of 2009

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léÉê~íáåÖ=éêçÑáí=çÑ=pb_=áå=dÉêã~åó=áåÅêÉ~ëÉÇ=~ë=~= êÉëìäí=çÑ=éçëáíáîÉ=ÇÉîÉäçéãÉåí=ïáíÜáå=jÉêÅÜ~åí=_~åâáåÖK p~äÉë=çÑ=ÅçåëìãÉê=äÉåÇáåÖ=~åÇ=áåëìê~åÅÉ=áåÅêÉ~ëÉÇI=Äì = ÅçìäÇ=åçí=Ä~ä~åÅÉ=íÜÉ=ÇÉÅêÉ~ëÉ=áå=kÉí=áåíÉêÉëí=áåÅçãÉ=Ñ í çê= oÉí~áäK==

cçê=râê~áåÉ=~åÇ=oìëëá~I=ëÉÉ=íÜÉ=íÉñí=Äçñ=ÄÉäçïK=

Distribution by country Jan - March Total operating income Total operating expenses Operating profit
SEK m 2009 2008 % 2009 2008 % 2009 2008 %
Sweden 5 663 5 096 11 -4 447 -3 384 31 931 1 693 -45
Norway 937 560 67 - 306 - 323 -5 559 177
Denmark 801 604 33 - 399 - 356 12 357 225 59
Finland 372 281 32 - 99 - 152 -35 261 127 106
Germany 1 649 1 353 22 -1 366 -1 210 13 182 108 69
Estonia 370 328 13 - 202 - 137 47 - 64 25
Latvia 467 409 14 - 209 - 176 19 - 426 195
Lithuania 545 597 -9 - 265 - 232 14 - 504 348
Other countries and eliminations 626 - 430 49 - 57 -186 506 - 488
Total 11 430 8 798 30 -7 244 -6 027 20 1 802 2 410 -25

SEK 0,6 bn t with SEK 1, Write-down of goodwill for holdings in Ukraine effect operating expenses and profit with Centralisation of CPM portfolios from US to Sweden effects operating i in Q1 2009. ncome and profi 8 bn in Q4 2008.

SEB in Ukraine and Russia

áÅ=ëáíì~íáçå=åÉÅÉëëáí~íÉë=áåÅêÉ~ëÉÇ= éêç pb_Ûë=~ÅíáîáíáÉë=áå=râê~áåÉ=~åÇ=oìëëá~=~ÅÅçìåí=Ñçê=MKO=éÉê= ÅÉåí=~åÇ=MKN=éÉê=ÅÉåíI=êÉëéÉÅíáîÉäóI=çÑ=pb_Ûë=ÅêÉÇáí=éçêíÑçäáçK= qÜÉ=ã~ÅêçÉÅçåçã îáëáçåáåÖ=~åÇ=~=Å~ìíáçìë=ëí~åÅÉI=é~êíáÅìä~êäó=áå=râê~áåÉK

åÉK=qÜÉ=~Åèìáëáíáçåë=ïÉêÉ=ã~ÇÉ=íç= ÄÉå íáãÉI= ÅçåÇáíáçåë=ïçêëÉåÉÇ=áå=OMMUI=ìåÇÉêäáåÉÇ=Äó=~=PM=éÉê=ÅÉåí= Ñ~ää=áå=dam=áå=íÜÉ=Ñáêëí=íïç=ãçåíÜë=çÑ=OMMVI=pb_Ûë=ÄìëáåÉëë= cçääçïáåÖ=íÜÉ=~Åèìáëáíáçåë=çÑ=_~åâ=^Öáç=áå=OMMQ=~åÇ c~Åíçêá~ä=_~åâ=áå=OMMTI=pb_=Ü~ë=NMMIMMM=ÅìëíçãÉêë=~åÇ= NIPMM=ÉãéäçóÉÉë=áå=râê~á ÉÑáí=Ñêçã=íÜÉ=äçåÖJíÉêã=ÖêçïíÜ=éçíÉåíá~ä=áåI=~í=íÜÉ çåÉ=çÑ=bìêçéÉÛë=Ñ~ëíÉëí=ÖêçïáåÖ=ã~êâÉíëK=^ë=íÜÉ=ÉÅçåçãáÅ=

=Ü~ë= OKT ÑçÅìë=Ü~ë=ÅÜ~åÖÉÇ=~åÇ=åç=ÑìêíÜÉê=Éñé~åëáçå=áë=éä~ååÉÇK= ^ÅÅçêÇáåÖäóI=íÜÉ=Ñìää=~Åèìáëáíáçå=ÖççÇïáääI=pbh=RVQãI ÄÉÉå=áãé~áêÉÇK=^í=íÜÉ=ÉåÇ=çÑ=j~êÅÜI=ÅêÉÇáí=ÉñéçëìêÉ ~ãçìåíÉÇ=íç=pbh=PKQÄåI=çÑ=ïÜáÅÜ=äç~åë=íç=íÜÉ=éìÄäáÅ=pbh= ÄåK=qÜÉ=Öêçëë=äÉîÉä=çÑ=áãé~áêÉÇ=~ëëÉíë=ï~ë=NKQ=éÉê=ÅÉåí= ~åÇ=íÜÉ=íçí~ä=êÉëÉêîÉ=ê~íáç=QOQ=éÉê=ÅÉåíK=qÜÉ=åÉí=ÅêÉÇáí=äçëë äÉîÉä=áåÅêÉ~ëÉÇ=íç=NOKQ=éÉê=ÅÉåíK==

í=íÜÉ=ÉåÇ=çÑ=j~êÅÜI=ÅêÉÇáí=ÉñéçëìêÉ=~ãçìåíÉÇ= íç=pbh=OKRÄåI=çÑ=ïÜáÅÜ=pbh=OKPÄå=áå=äç~åë=íç=íÜÉ=éìÄäáÅK= qÜÉ=Öêçëë=äÉîÉä=çÑ=áãé~áêÉÇ=äç~åë=ï~ë=NKU=éÉê=ÅÉåí=~åÇ=íÜÉ= få=oìëëá~I=pb_=ëÉêîÉë=ëçãÉ=TIMMM=ÅìëíçãÉêë=~åÇ=Ü~ë=NRM= ÉãéäçóÉÉëK=^

íçí~ä=êÉëÉêîÉ=ê~íáç=NQN=éÉê=ÅÉåíK=qÜÉ=åÉí= ÅêÉÇáí=äçëë=äÉîÉä=ï~ë=TKU=éÉê=ÅÉåíK=dççÇïáää= bh=UMãK= Ñêçã=~Åèìáëáíáçåë=~ãçìåí=íç=p

The SEB Group

Net interest income SEB Group

Q1 Q4 Jan - Mar Full year
SE mK 2009 2008 % 2009 2008 % 2008
Interest income 19 966 25 156 - 21 19 966 24 091 - 17 97 281
Interest expense -14 062 -19 643 - 28 -14 062 -19 868 - 29 -78 571
Net interest income 5 904 5 513 7 5 904 4 223 40 18 710

Net fee and commission income – SEB Group

Q1 Q4 Jan - Mar Full year
SEK m 2009 2008 % 2009 2008 % 2008
Iss
ue of securities
35 2
7
30 35 7 172
Secondary market 559 444 26 559 758 - 26 2 769
Custody and mutual funds 1 345 1 93
1
- 30 1 345 1 804 - 25 7 022
Securities commissions 1 939 2 402 - 19 1 939 2 569 - 25 9 963
Payments 457 94
4
-
7
457 439 4 1 844
Card fees 1 037 1 094 - 5 1 037 1 032 0 4 300
Payment commissi
ons
1 494 1 588 -
6
1 494 1 471 2 6 144
Advisory 177 327 - 46 177 289 - 39 1 118
Lending 335 29
1
15 335 185 81 1 004
Deposits 28 2
6
8 28 23 22 9
8
Guarantees 95 85 12 95 67 42 301
Derivatives 15
9
197 - 19 159 113 41 601
Other 171 124 38 171 176 - 3 648
Other commissions 965 1 050 - 8 965 853 13 3 770
Fee and commission income 4 398 5 040 - 13 4 398 4 893 - 10 19 877
Securities commissions - 233 - 228 2 - 233 - 241 - 3 - 970
Payment commissions - 639 - 641 0 - 639 - 585 9 -2 450
Other commissions - 311 - 381 - 18 - 311 - 266 17 -1 203
Fee and commission expense -1 183 -1 250 - 5 -1 183 -1 092 8 -4 623
Securities commissions, net 1 706 2 174 - 22 1 706 2 328 - 27 8 993
Payment commissions, net 855 947 - 10 855 886 - 3 3 694
Other commissions, net 654 669 - 2 654 587 11 2 567
Net fee and commission income 3 215 3 790 - 15 3 215 3 801 - 15 15 254

Net financial income – SEB Group

Q1 Q4 Jan - Mar Full year
SEK m 2009 2008 % 2009 2008 % 20
08
Equity instruments and related derivatives 95 449 -79 95 171 -44 1 415
De
bt instruments and related derivatives
58 111 -48 58 -1 164 -105 -1 059
Currency-related 1 041 1 227 -15 1 041 832 25 3 076
Other financial instruments 3 21 -86 3 12
Impairments - 64 - 85 - 64 - 474
Net financial income 1 133 1 723 -34 1 133 - 161 2 970

Net credit losses - Group

Q1 Q4 Jan - Mar Full year
S
EK m
2009 2008 % 2009 2008 % 2008
Pr
ovisions:
Net collective provisions for individually asses
sed
loans - 902 - 628 44 - 902 - 68 - 712
Net collective provisions for portfolio assessed loans - 432 - 256 69 - 432 - 44 - 591
Specific provisions - 912 - 788 16 - 912 - 190 -1 718
Reversal of specific provisions no longer required 190 142 34 190 44 336
Net
p
rovisions for contingent liabilities
- 151 - 36 - 151 1 - 56
Ne
t p
rovisions
-2 207 -1 566 41 -2 207 - 257 -2 741
Write-offs:
Total write-offs - 291 - 464 -37 - 291 - 332 -12 -1 428
Reversal of specific provisions utilized for write-offs 79 210 -62 79 201 -61 699
Write-offs not previously provided for - 212 - 254 -17 - 212 - 131 62 - 729
Recovered from previous write-offs 33 117 -72 33 24 38 239
Net write-offs - 179 - 137 31 - 179 - 107 67 - 490
Net credit losses -2 386 -1 703 4
0
-2 386 - 364 -3 231

Balance sheet – SEB Group

Condensed 31 March 31 December 31 March
SEK m 2009 2008 2008
Cash and cash balances with central banks 18 929 44 852 17 728
Loans to credit institutions 284 096 266 363 308 822
Loans to the public 1 317 189 1 296 777 1 098 597
Financial assets at fair value * 639 483 635 454 694 111
Available-for-sale financial assets * 105 011 163 115 196 848
Held-to-maturity investments * 1 236 1 997 1 868
Investments in associates 1 152 1 129 1 314
Tangible and intangible assets 29 965 29 511 25 452
Other assets 63 167 71 504 53 823
Total assets 2 460 228 2 510 702 2 398 563
Deposits by credit institutions 401 471 429 425 455 707
Deposits and borrowing from the public 835 603 841 034 764 567
Liabilities to policyholders 210 939 211 070 213 046
Debt securities 495 782 525 219 499 622
Financial liabilities at fair value 276 325 295 533 256 961
Ot
her liabilities
89 051 71 565 87 273
Pr
ovisions
2 020 1 897 1 338
Su
bordinated liabilities
50 081 51 230 42 990
T
otal equity
98 956 83 729 77 059
T
otal liabilities and equity
2 460 228 2 510 702 2 398 563
*
Of which bonds and other interest bearing securities inclusive derivatives.
567 980 628 675 675 521

Memorandum items – SEB Group

31 March 31 December 31 March
SEK m 2009 2008 2008
Collateral and comparable security pledged for own liabilities 379 334 375 227 388 200
Other pledged assets and comparable collateral 168 276 152 142 240 060
Contingent liabilities 92 145 86 675 63 621
Commitments 440 504 416 533 443 059

Statement of changes in equity – SEB Group

Translation
for-sale Total Share
Share Retained of foreign financial Cash flow holder's Minority
SEK m capital earnings operations assets hedges Other equity interests Total Equity
Jan-Mar 2009
Opening balance 6 872 75 949 -225 -3 062 1 767 2 236 83 537 192 83 729
Net profit 1 025 1 025 2 1 027
Other comprehensive income (net of tax) -248 - 153 - 67 50 - 418 13 - 405
Total comprehensive income 1 025 - 248 - 153 - 67 50 607 15 622
Rights issue 15 070 - 564 14 506 14 506
Swap hedging of employee stock option programme*
Eliminations of repurchased shares for employee
98 98 98
stock option programme** 1 1 1
Closing balance 21 942 76 509 - 473 -3 215 1 700 2 286 98 749 207 98 956
Jan-Dec 2008
Opening balance 6 872 70 149 -377 - 438 160 162 76 528 191 76 719
Net profit 10 041 10 041 9 10 050
Other comprehensive income (net of tax) 152 -2 624 1 607 2 074 1 209 - 8 1 201
Total recognised income 10 041 152 -2 624 1 607 2 074 11 250 1 11 251
Dividend to shareholders -4 451 -4 451 -4 451
Swap hedging of employee stock option programme*
Eliminations of repurchased shares for employee
27 27 27
stock option programme** 183 183 183
Closing balance 6 872 75 949 - 225 -3 062 1 767 2 236 83 537 192 83 729
J
an-Mar 2008
Op
ening balance
6 872 70 149 -377 - 438 160 162 76 528 191 76 719
Net profit 1 847 1 847 1 1 848
Other comprehensive income (net of tax) -228 -1 189 - 69 -174 -1 660 - 16 -1 676
Total recognised income 1 847 - 228 -1 189 - 69 - 174 187 - 15 172
Swap hedging of employee stock option programme*
Eliminations of repurchased shares for employee
54 54 54
stock option programme** 114 114 114
Closing balance 6 872 72 164 - 605 -1 627 91 - 12 76 883 176 77 059

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

As of 31 December 2008 SEB owned 2.2 million Class A shares for the employee stock option programme. The acquisition cost for these shares is deducted from shareholders' quity. During 2009 0.1 million net of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March 2009 SEB owned 2.1 million Class A-shares ith a market value of SEK 55m for hedging of the long-term incentive programmes. * e w

Cash flow statement – SEB Group

Jan - Mar
SEK m 2009 2008 % 2008
Cash flow from operating activities - 55 194 - 63 253 - 13 - 16 441
Cash flow from investment activities1) - 620 - 1 214 - 49 - 6 050
Cash flow from financing activities 13 069 28 104 - 53 2 653
Net increase in cash and cash equivalents - 42 745 - 36 363 18 - 19 838
Cash and cash equivalents at beginning of year 175 147 194 985 - 10 194 985
Net increase in cash and cash equivalents - 42 745 - 36 363 18 - 19 838
Cash and cash equivalents at end of period2) 132 402 158 622 - 17 175 147
1) Including investments in subsidiaries
Cost of acquisitions - 708 - 100 - 1 040
Less cash acquired
Outflow on acquisition
- 708 - 100 - 1 040

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.

Reclassified portfolios - SEB Group

Q1 Q4 J an - Mar
2009 2008 % 2009 2008
%
2008
Reclassified, SEB bn
Opening balance 107 99 8 107
Reclassified 52 52 95
Amortisations - 2 - 3 -33 - 2 - 4
Securities sold - 2 - 2
Accrued coupon 1 1 1 2
Translation difference 1 10 -90 1 1
4
Closing balance* 157 107 47 157 107
* Market value 147 100 147 100
Fair value impact - if not reclassified, SEK m
In Equity (AFS origin) -3 206 -3 753 -15 -3 206 -5 252
In Income Statement (HFT origin) - 318 -1 163 -73 - 318 -1 623
Total -3 524 -4 916 -28 -3 524 -6 875
Effect in Income Statement, SEK m*
N
et interest income
1 371 980 40 1 371 1 959
Net
financial income
1 276 9 945 -87 1 276 13 699
Other income 205 205
Total 2 852 10 925 -74 2 852 15 658

* Total impact in Income statement for the reclassified portfolios, including impact even if reclassification had not been done.

As of 1 January 2009 SEB reclassified SEK 47bn in the AFS and SEK 5bn in the HFT categories as L&R.

Assets held for trading, no longer held for the purpose of selling in the near term, were reclassified based on the Group's view that the deterioration of the financial markets represent the rare circumstance required for such reclassification. The Group had the intention and ability to hold reclassified available for sale assets for the foreseeable future or until maturity.

The Group estimates to recover the principal amounts (undiscounted cash flows) of SEK 1 bn within 1-2 years, SEK19 bn within 2-5 years and SEK 33bn after 5 years. The SEK 52 bn reclassified assets have floating rate and fixed rate coupons. The effective interest rate spreads for floating rate financial assets were between 0.25 and 1.90 per cent above interbank offered rates. The effective interest rate on fixed-coupon reclassified assets were between 3.0 and 6.0 per cent.

Impaired loans – SEB Group

31 March 31 December 31 March
SEK m 2009 2008 2008
Individually assessed loans
Non-performing impaired loans 11 928 10 463 6 543
Performing impaired loans 1 054 948 778
Total impaired loans 12 982 11 411 7 321
Reserves for non-performing loans - 5 179 - 4 679 - 3 372
Reserves for performing loans - 429 - 343 - 297
Total specific reserves - 5 608 - 5 022 - 3 669
Collective reserves for individually assessed loans - 3 685 - 2 793 - 1 963
Total reserves - 9 293 - 7 815 - 5 632
Specific reserve ratio for individually assessed impaired loans 43,2% 44,0% 50,1%
Total reserve ratio for individually assessed impaired loans 71,6% 68,5% 76,9%
Net level of impaired loans 0,46% 0,41% 0,26%
Gross level of impaired loans 0,81% 0,73% 0,52%
Portfolio assessed loans
Loans past due > 60 days 3 841 2 500 1 232
Collective reserves for portfolio assessed loans - 1 847 - 1 404 - 740
Reserve ratio for portfolio assessed loans 48,1% 56,2% 60,1%
Reserves
Sp
ecific reserves
-5 608 -5 022 -3 669
Colle
ctive reserves
-5 532 -4 197 -2 703
Reserv
es for off-balance sheet items
- 407 - 251 - 202
T
otal reserves
- 11 547 - 9 470 - 6 574

Seized assets – SEB Group

31 March 31 December 31 March
SEK m 2009 2008 2008
P
roperties
311 30 24
Shar
es
50 106 50
T
otal volume of pledges taken over
361 136 74

Jan-06 Apr-06 Jul-06 Oct-06 Jan-07 Apr-07 Jul-07 Oct-07 Jan-08 Apr-08 Jul-08 Oct-08 Jan-09 Apr-09

Rating

Moody's
Outlook Negative
(April 2009)
Standard & Poor's
Outlook Negative
(March 2009)
Fitch
Outlook Stable
(February 2009)
DBRS
Outlook Stable
(February 2009)
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 2009 per cent
Investor AB 20,7
Trygg Foundation 9,6
Alecta 5,3
Swedbank/ Robur Funds 3,9
AFA Försäkring entities 2,7
SEB Funds 2,3
4th AP Fund 1,8
2nd AP Fund 1,8
Capital Group Funds 1,6
Wallenberg-foundations 1,5
Foreign owners
Source: Eurocard Sweden/SIS Ägarservice
19,4

Additional Information Jan – March 2009

STOCKHOLM 24 APRIL 2009

Appendix 1 The Life division

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Comments on the first quarter 2009

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qçí~ä=ë~äÉëI=ïÉáÖÜíÉÇ=îçäìãÉI=~ãçìåíÉÇ=íç=pbh=NOKVÄåI= ~=ÇÉÅêÉ~ëÉ=çÑ=pbh=MKQÄå=çê=P=éÉê=ÅÉåí=Åçãé~êÉÇ=ïáíÜ=ä~ëí= óÉ~êK=råáíJäáåâÉÇ=ë~äÉë=áå=pïÉÇÉå=áåÅêÉ~ëÉÇ=Äó=pbh=MKSÄåK= qÜÉ=ìåáíJäáåâÉÇ=éêçÇìÅí=mçêíÑçäáç=_çåÇ=EÇÉéçí=ÉåÇçïãÉåí= áåëìê~åÅÉF=ÇÉÅêÉ~ëÉÇ=Äó=pbh=MKQÄåK=qÜáë=éêçÇìÅí=áë= ~ÅÅçìåíÉÇ=Ñçê=áå=ÄìëáåÉëë=~êÉ~=fåíÉêå~íáçå~ä=Äìí=áë éêáã~êáäó=ëçäÇ=íç=pïÉÇáëÜ=ÅìëíçãÉêëK=qê~Çáíáçå~ä=áåëìê~åÅÉ= áå=pïÉÇÉå=ÇÉÅêÉ~ëÉÇ=Äó=pbh=MKOÄåK=táíÜáå=pb_=mÉåëáçå= ÄçíÜ=íê~Çáíáçå~ä=áåëìê~åÅÉ=~åÇ=ìåáíJäáåâÉÇ=ÇÉÅêÉ~ëÉÇ=ïáíÜ=~= ÅçãÄáåÉÇ=~ãçìåí=çÑ=pbh=MKRÄåK=p~äÉë=áå=íÜÉ=_~äíáÅ= Åçãé~åáÉë=ÇÉÅêÉ~ëÉÇ=Äó=PP=éÉê=ÅÉåí=~åÇ=~ãçìåíÉÇ=íç= pbh=MKOÄåK=p~äÉë=áå=íÜÉ=fêáëÜ=ëìÄëáÇá~êóÛë=iìñÉãÄçìêÖ= Äê~åÅÜ=ÅçåíêáÄìíÉÇ=ïáíÜ=pbh=MKOÄåK=

SEB Trygg Liv, Sweden

qÜÉ=pïÉÇáëÜ=çéÉê~íáçåë=~êÉ=ÅçåÇìÅíÉÇ=é~êíäó=~ÅÅçêÇáåÖ=íç= ~=Ä~åâ~ëëìê~åÅÉ=ÅçåÅÉéíI=áKÉK=~å=áåíÉÖê~íÉÇ=Ä~åâáåÖ=~åÇ= áåëìê~åÅÉ=çéÉê~íáçåI=~åÇ=é~êíäó=íÜêçìÖÜ=áåëìê~åÅÉ= ãÉÇá~íçêë=~åÇ=çíÜÉê=ÉñíÉêå~ä=é~êíåÉêëK=qÜÉ=éìêéçëÉ=çÑ=íÜÉ= ÅçåÅÉéí=áë=íç=çÑÑÉê=pb_Ûë=ÅìëíçãÉêë=~=ÅçãéäÉíÉ=ê~åÖÉ=çÑ= éêçÇìÅíë=~åÇ=ëÉêîáÅÉë=ïáíÜáå=íÜÉ=Ñáå~åÅá~ä=~êÉ~K=p~îáåÖë=áå= life insurance products, including pension savings, represent a growing share of the Swedish households' financial assets. According to the SEB "Sparbarometern" this share was 49 per cent by 31 December 2008.

Market position

Sales focus is on unit-linked, which represents 95 per cent of total sales. SEB Trygg Liv is the market leader in Sweden within unit-linked insurance. The market share for full year 2008 was 24.4 per cent (22.5). Distribution channels are SEB's branch offices, own sales force and insurance mediators

Significant occupational pension business

Corporate sales have gradually grown and increased the share of total sales. During the full year 2008, this share however decreased to 72 per cent from 78 per cent in 2007. During the first quarter 2009 the decrease continued to 63 per cent. SEB Trygg Liv is the market leader within new business unit-linked occupational pension. The market share for full year 2008 was 19.0 per cent (19.2).

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 also 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 2008 was 33.5 per cent (29.9).

Sales of private pension savings is 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

The traditional life insurance operation in SEB Pension Denmark is 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".

By year end 275 million danish crowns were placed in a "shadow account", according to Danish legislation regarding shareholder fee available for distribution in profit-sharing traditional life insurance. The amount is considered as restricted equity and not available for dividend to the shareholders of the company. During the first quarter 2009 the amount increased to 318 million danish crowns

SEB Pension's products

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

Savings insurance is available both as unit-linked and traditional insurance. In the danish private market unitlinked insurance dominates whereas traditional insurance still accounts for the larger part of sales in the corporate market. Some collective agreements do not allow sole unitlinked insurance solutions in occupational pension plans.

The trend is that the market for non-traditional life insurance such as unit-linked is expanding. The growth is mainly in the corporate segment sold mainly by insurance mediators.

Growing occupational pension market

Since year 2000 the growth is mainly in the Danish occupational pension market while the private market is relatively unchanged.

SEB Pension's development in the market has been in line with the general trend. Measured in terms of premium income, SEB Pension has a total market share of about 5 per cent. The market share in the unit-linked segment is about 10 per. Danica is the dominating company with a market share of about 17 and 40 per cent respectively.

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 subsidiaries in Ireland, Estonia, Latvia, Lithuania and Ukraine. The Irish company has branch officies in the UK, Luxembourg and Finland.

The operations of the Irish company SEB Life (Ireland) are focused primarily on sales of Portfolio Bond (depot endowment insurance). Sales are primarily concentrated on the Swedish market. The branch office in Luxembourg focus on sales via SEB Private Banking to Swedes living abroad. Since 2008 the Finnish branch office focus on sales to the Finnish market.

The Baltic subsidiaries concentrate primarily on unitlinked insurance but offer traditional insurance and sickness/disability insurance as well. About 95 per cent of the sales volume is private and 5 per cent corporate paid.

Profit & loss account

SEKm Q 1
2009
Q 4
2008
Q 3
2008
Q 2
2008
Q 1
2008
Full
year
2008
Income unit-linked 437 459 469 491 484 1 903
Income other insurance
Other income
440
156
47
229
129
119
317
62
295
159
788
569
Total operating income 1 033 735 717 870 938 3 260
Operating expenses -627 -623 -647 -583 -608 -2 461
Other expenses -1 -1 -1 -20 -2 -24
Change in deferred acquisition costs 63 100 107 41 40 288
Total expenses -565 -524 -541 -562 -570 -2 197
Operating profit 1) 468 211 176 308 368 1 063
Change in surplus value, net 111 380 132 227 250 989
Business result 579 591 308 535 618 2 052
Financial effects due to market fluctuations 2) -282 -914 -897 -196 -1 819 -3 826
Change in assumptions 2) -32 -151 -1 38 -25 -139
Total result 265 -474 -590 377 -1 226 -1 913
Business equity 6 800 7 500 7 500 7 500 7 500 7 500
Return on business equity 3)
based on operating profit, % 24,2% 9,9% 8,3% 14,5% 17,3% 12,5%
based on business result, % 30,0% 27,7% 14,5% 25,1% 29,0% 24,1%
Expense ratio, % 4) 7,9 8,1 9,7 8,2 8,2 8
,5
1) SEB Trygg Liv, Sweden 277 -14 172 282 222 662
SEB Pension, Denmark 180 232 34 61 157 484
SEB Life & Pension, International 25 27 1 22 19 69
Other including central functions etc -14 -34 -31 -57 -30 -152
468 211 176 308 368 1 063

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)

SEKm Q 1
2009
Q 4
2008
Q 3
2008
Q 2
2008
Q 1
2008
Full
year
2008
Total 12 912 12 939 10 686 11 884 13 314 48 823
SEB Trygg Liv Sweden 8 086 7 352 6 592 6 732 7 674 28 350
Traditional life and sickness/health insurance 401 349 340 367 564 1 620
Unit-linked insurance 7 685 7 003 6 252 6 365 7 110 26 730
Private paid 2 983 2 279 1 713 1 952 2 021 7 965
Corporate paid 5 103 5 073 4 879 4 780 5 653 20 385
SEB Pension Denmark 3 459 4 404 3 138 3 433 3 947 14 922
Traditional life and sickness insurance 2 080 2 953 2 050 2 269 2 302 9 574
Unit-linked insurance 1 379 1 451 1 088 1 164 1 645 5 348
Private paid 586 696 472 560 885 2 613
Corporate paid 2 873 3 708 2 666 2 873 3 062 12 309
SEB Life & Pension International 1 367 1 183 956 1 719 1 693 5 551
Traditional life and sickness insurance 182 342 285 212 152 991
Unit-linked insurance 1 185 841 671 1 507 1 541 4 560
Private paid 1 083 1 013 786 1 489 1 309 4 597
Corporate paid 284 170 170 230 384 954

Premium income and Assets under management

Q 1 Q 4 Q 3 Q 2 Q 1 Full
year
SEKm 2009 2008 2008 2008 2008 2008
Premium income
Total 7 919 7 692 6 684 7 131 7 421 28 928
SEB Trygg Liv Sweden 4 508 4 085 4 247 3 750 4 048 16 130
Traditional life and sickness/health insurance 777 866 590 749 755 2 960
Unit-linked insurance 3 731 3 219 3 657 3 001 3 293 13 170
SEB Pension Denmark 2 071 2 517 1 753 1 902 1 726 7 898
Traditional life and sickness insurance 1 436 1 795 1 204 1 361 1 123 5 483
Unit-linked insurance 635 722 549 541 603 2 415
SEB Life & Pension International 1 340 1 090 684 1 479 1 647 4 900
Traditional life and sickness insurance 96 109 83 78 76 346
Unit-linked insurance 1 244 981 601 1 401 1 571 4 554
Assets under management, net assets *
Total 347 000 354 400 364 400 376 300 384 300 354 400
SEB Trygg Liv Sweden 235 800 242 000 260 300 274 800 281 400 242 000
Traditional life and sickness/health insurance 145 000 151 700 165 100 174 900 181 700 151 700
Unit-linked insurance 90 800 90 300 95 200 99 900 99 700 90 300
SEB Pension Denmark 94 000 95 900 86 500 83 100 85 100 95 900
Traditional life and sickness insurance 84 500 86 900 77 800 74 500 76 800 86 900
Unit-linked insurance 9 500 9 000 8 700 8 600 8 300 9 000
SEB Life & Pension International 17 200 16 500 17 600 18 400 17 800 16 500
Traditional life and sickness insurance 1 100 700 600 600 500 700
Unit-linked insurance 16 100 15 800 17 000 17 800 17 300 15 800

* rounded to whole 100 millions

Surplus value accounting Traditional insurance Denmark is not included Traditional insurance Denmark* Q 1 Q 4 Q 3 Q 2 Q 1 Full year Q 1 Full ye SEKm 2009 2008 2008 2008 2008 2008 2009 2008 Surplus values, opening balance 11 549 12 160 12 902 12 896 14 496 14 496 1 111 958 Adjustment opening balance 1) -81 1 -69 -68 Present value of new sales 2) 402 267 473 399 449 1 588 34 155 Return/realised value on policies from previous periods ar -61 -81 -79 -72 -71 -303 -40 -163 Actual outcome compared to assumptions 3) -167 294 -155 -59 -88 -8 177 99 Change in surplus values ongoing business, gross 174 480 239 268 290 1 277 171 91 Capitalisation of acquisition costs for the period -217 -200 -244 -175 -188 -807 Amortisation of capitalised acquisition costs 154 100 137 134 148 519 Change in surplus values ongoing business, net 4) 111 380 132 227 250 989 171 91 Financial effects due to short term market fluctuations 5) -282 -914 -897 -196 -1 819 -3 826 -29 -195 Change in assumptions 6) -32 -151 -1 38 -25 -139 72 106 Total change in surplus values -203 -685 -766 69 -1 594 -2 976 214 2 Exchange rate differences etc 1 73 24 6 -6 97 3 1 Surplus values, closing balance 7) 11 266 11 549 12 160 12 902 12 896 11 549 1 328 1 111 51

Based on preliminary calculations - not included in the total figures for the division. *

Effects from adjustments of the calculation method. 1)

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

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. 3)

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. 4)

Assumed unit growth is 5.5 per cent gross (before fees and taxes). Actual growth results in positive or negative financial effects. 5)

During Q4 2008 the major negative net effect was due to adjustments of the surrender rate and the lapse rate. The lower assumed growth in fund assets had a negative effect which was more than offset by a positive effect from a lower discount rate. 6)

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 3,415m at March 31, 2009). 7)

Most important assumptions (Swedish customer base - which represent 94 per cent of the surplus value), per cent.
Discount rate 7,5 7,5
Surrender of endowment insurance contracts: contracts signed 1 / 10
/
1 / 10 /
w
ithin 1 year / 1-4 years / 5 years / thereafter
20 / 11 20 / 11
Lapse rate of regular premiums, unit-linked 11 11
Growth in fund units, gross before fees and taxes 5,5 5,5
I
nflation CPI / Inflation expenses
2 / 3 2 / 3
Ex
pected return on solvency margin
4 4
Right to transfer policy, unit-linked 1 1
M
ortality
The Group's experience The Group's experience
Sen
sitivity to changes in assumptions (total division).
Change in discount rate +1 per cent -1 326 -1 353
-1 per cent 1 538 1 559
Change in value growth of investment assets +1 per cent 1 339 1 360
-1 per cent -1 173 -1 200

Surplus values

pìêéäìë=î~äìÉë=~êÉ=íÜÉ=éêÉëÉåí=î~äìÉë=çÑ=ÑìíìêÉ=éêçÑáíë=Ñêçã= ïêáííÉå=áåëìê~åÅÉ=éçäáÅáÉëK=qÜÉó=~êÉ=Å~äÅìä~íÉÇ=íç=ÄÉííÉê= Éî~äì~íÉ=íÜÉ=éêçÑáí~Äáäáíó=çÑ=~=äáÑÉ=áåëìê~åÅÉ=ÄìëáåÉëë=ëáåÅÉ= ~å=áåëìê~åÅÉ=éçäáÅó=çÑíÉå=Ü~ë=~=äçåÖ=Çìê~íáçåK=fåÅçãÉ= ~ÅÅêìÉë=êÉÖìä~êäó=íÜêçìÖÜçìí=íÜÉ=Çìê~íáçå=çÑ=íÜÉ=éçäáÅóK= `çëíëI=çå=íÜÉ=çíÜÉê=Ü~åÇI=ã~áåäó=~êáëÉ=~í=íÜÉ=éçáåí=çÑ=ë~äÉI=

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ïÜáÅÜ=äÉ~Çë=íç=~å=áãÄ~ä~åÅÉ=ÄÉíïÉÉå=áåÅçãÉ=~åÇ=Åçëíë=~í= íÜÉ=íáãÉ=ïÜÉå=~=éçäáÅó=áë=ëáÖåÉÇK==

qÜÉ=êÉéçêíáåÖ=áë=~ÅÅçêÇáåÖ=íç=áåíÉêå~íáçå~ä=éê~ÅíáÅÉ=~åÇ= áë=êÉîáÉïÉÇ=Äó=~å=ÉñíÉêå~ä=é~êíó=~ååì~ääóK=pìêéäìë=î~äìÉë= ~êÉ=åçí=ÅçåëçäáÇ~íÉÇ=áå=íÜÉ=pb_=dêçìé=~ÅÅçìåíëK=

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Denmark is not vet included in the total surplus values for the division. In the table above initial calculations are presented as supplementary information. Profit distribution between shareholders and policyholders in this business is defined by the so-called contribution principle. Surplus values are therefore the net present value of future profits allocated to the shareholders. As for unit-linked, the calculations are based on different

assumptions, which are adjusted as required to correspond to the long term actual development. During the full year 2008 there were positive effects of changes in assumptions mainly due to lower expenses per policy and a reduction in the surrender rate in combination with an increase in surrender fees. During the first quarter 2009 the positive effect of changed assumptions was due to a decrease of the discount rate from 8 to 7.5 per cent.

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 2008 - Mar 2009 Jan-Dec 2008 Jan-Dec 2007 Jan-Dec 2006
Sales volume weighted (regular $+$ single/10) 3844 3858 3689 3 3 4 5
Present value of new sales 1 556 1598 1 7 7 5 1 788
Sales expenses $-893$ $-879$ $-901$ -970
Profit from new business 663 719 874 818
Sales margin new business 17.2% 18.6% 23.7% 24,5%

2007 and later is calculated for the total division. 2006 is business area Sweden. The traditional insurance in Denmark is not included.

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

Embedded value

SEKm 31 Mar 2009 31 Dec 2008 31 Dec 2007 31 Dec 2006
Equity $1$ 9 5 2 3 8827 8836 8450
Surplus values 11 266 11 549 14 4 9 6 12872
1) Dividend paid to the parent company during the period $-1275$ $-1150$ -400

The traditional insurance in Denmark is not included in the surplus values.

Gamla Livförsäkringsaktiebolaget

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 portfolio by industry and geography*

SEB Group, 31 March 2009
SEK bn Sweden Denmark Norway Finland Estonia Latvia Lithuania Germany Other Total
Banks 157.9 20.6 12.0 2.3 0.2 1.4 0.5 55.9 24.1 274.9
Finance and insurance 47.8 1.2 2.9 2.3 0.2 1.0 0.4 16.2 15.0 87.0
Wholesale and retail 33.6 1.1 2.4 0.5 4.8 6.2 13.1 16.5 6.5 84.7
Transportation 23.7 1.9 3.7 0.5 1.8 2.6 6.4 3.0 0.6 44.2
Shipping 11.7 3.5 10.9 0.1 1.1 0.3 0.4 12.7 40.7
Business and household services 81.0 1.4 16.2 3.2 2.7 2.1 3.7 35.6 3.9 149.8
Construction 8.7 0.1 0.9 0.4 1.9 2.7 2.9 3.9 0.8 22.3
Manufacturing 120.3 5.4 13.5 17.0 5.0 4.1 12.0 29.7 19.2 226.2
Agriculture, forestry and fishing 3.6 0.4 1.4 2.4 0.9 0.2 0.1 9.0
Mining and quarrying 6.1 1.1 9.9 0.4 0.1 0.1 0.1 1.0 0.7 19.5
Electricity, gas and water supply 24.2 1.4 3.2 10.1 2.1 1.4 2.7 6.8 0.7 52.6
Other 20.4 3.6 3.9 0.4 0.5 0.4 0.7 7.7 7.1 44.7
Corporates 381.1 21.1 67.5 34.9 21.6 23.3 43.3 120.6 67.3 780.7
Commercial 48.5 0.3 12.8 8.9 8.4 4.7 15.8 67.7 0.8 167.9
Multi-family 59.9 2.7 34.2 96.8
Property Management 108.4 0.3 12.8 8.9 8.4 7.4 15.8 101.9 0.8 264.7
Public Administration 22.8 0.1 0.4 0.6 2.4 0.4 3.0 78.2 1.7 109.6
Household mortgage 243.0 3.9 18.2 11.5 25.1 79.1 2.0 382.8
Other 39.5 7.1 30.5 1.7 4.3 4.2 3.3 25.8 3.4 119.8
Households 282.5 7.1 34.4 1.7 22.5 15.7 28.4 104.9 5.4 502.6
Credit portfolio 952.7 49.2 127.1 48.4 55.1 48.2 91.0 461.5 99.3 1,932.5

* The geographical distribution is based on SEB's operations.

SEB Group, 31 December 2008
SEK bn Sweden Denmark Norway Finland Estonia Latvia Lithuania Germany Other Total
Banks 174.9 10.9 10.7 2.6 0.2 1.1 0.6 68.1 16.5 285.6
Finance and insurance 55.9 2.1 1.5 1.7 0.2 1.2 0.5 16.0 14.1 93.2
Wholesale and retail 32.8 1.4 1.6 0.5 5.2 7.2 14.2 17.1 6.7 86.7
Transportation 21.9 1.9 3.5 0.6 2.0 2.8 6.7 3.0 0.4 42.8
Shipping 10.7 2.3 10.6 0.1 1.1 0.3 0.4 0.0 12.7 38.2
Business and household services 81.5 1.4 13.1 3.3 3.0 2.4 4.4 36.1 3.4 148.6
Construction 8.4 0.1 0.7 0.5 2.0 2.9 3.3 4.1 0.4 22.4
Manufacturing 117.6 5.4 10.7 16.1 5.2 3.7 12.4 31.8 18.0 220.9
Agriculture, forestry and fishing 3.9 0.4 0.0 0.0 1.5 2.7 0.9 0.2 0.1 9.7
Mining and quarrying 6.6 1.1 10.4 0.2 0.0 0.1 0.1 0.7 0.8 20.0
Electricity, gas and water supply 21.2 1.4 2.9 10.3 2.2 1.4 2.8 6.0 0.6 48.8
Other 30.9 1.1 3.7 0.3 0.4 0.6 0.7 5.3 7.4 50.4
Corporates 391.4 18.6 58.7 33.6 22.8 25.3 46.4 120.3 64.6 781.7
Commercial 46.6 0.3 11.9 8.9 8.5 4.6 16.1 71.7 0.8 169.4
Multi-family 58.4 0.0 0.0 0.0 0.0 2.5 0.0 32.0 0.0 92.9
Property Management 105.0 0.3 11.9 8.9 8.5 7.1 16.1 103.7 0.8 262.3
Public Administration 31.7 0.1 0.3 0.4 2.4 0.4 3.2 78.9 1.5 118.9
Household mortgage 230.3 0.0 3.7 0.0 18.3 11.7 25.5 79.4 1.8 370.7
Other 38.8 6.9 27.5 1.7 4.4 4.3 3.4 25.0 3.0 115.0
Households 269.1 6.9 31.2 1.7 22.7 16.0 28.9 104.4 4.8 485.7
Credit portfolio 972.1 36.8 112.8 47.2 56.6 49.9 95.2 475.4 88.2 1,934.2

* The geographical distribution is based on SEB's operations.

pb_=^ÇÇáíáçå~ä=fåÑçêã~íáçå=g~åì~êóJj~êÅÜ=OMMV= T=

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

31 Mar 31 Dec
SEKm 2009 2008
Total equity according to balance sheet (1) 98,744 83,729
./. Dividend (excl repurchased shares) 0 0
./. Investments outside the financial group of undertakings (2) -76 -76
./. Other deductions outside the financial group of undertakings (3) -3,600 -2,878
= Total equity in the capital adequacy 95,068 80,775
Adjustment for hedge contracts (4) -1,326 -1,395
Net provisioning amount for IRB-reported credit exposures (5) -527 -1,133
Unrealised value changes on available-for-sale financial assets (6) 3,215 3,062
./. Exposures where RWA is not calculated (7) -630 0
./. Goodwill (8) -6,949 -7,305
./. Other intangible assets -2,308 -2,090
./. Deferred tax assets -1,509 -1,822
= Core Tier I capital 85,034 70,092
Tier I capital contribution 14,530 12,371
= Tier I capital 99,564 82,463
Dated subordinated debt 20,017 21,552
./. Deduction for remaining maturity -735 -2,242
Perpetual subordinated debt 12,408 14,421
Net provisioning amount for IRB-reported credit exposures (5) -527 -1,133
Unrealised gains on available-for-sale financial assets (6) 354 1,221
./. Exposures where RWA is not calculated (7) -630 0
./. Investments outside the financial group of undertakings (2) -76 -76
= Tier II capital 30,811 33,743
./. Investments in insurance companies (9) -10,620 -10,620
./. Pension assets in excess of related liabilities (10) -1,396 -863
= Capital base 118,359 104,723

To note:

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áë=ÜçäÇë=Ñçê=pb_Ûë= áåî aÉÇìÅíáçåë=EOF=Ñçê=áåîÉëíãÉåíë=çìíëáÇÉ=íÜÉ=Ñáå~åÅá~ä= Öêçìé=çÑ=ìåÇÉêí~âáåÖë=ëÜçìäÇ=ÄÉ=ã~ÇÉ=ïáíÜ=Éèì~ä=é~êíë= Ñêçã=qáÉê=f=~åÇ=qáÉê=ff=Å~éáí~äK=eçïÉîÉêI=áåîÉëíãÉåíë=áå= áåëìê~åÅÉ=Åçãé~åáÉë=ã~ÇÉ=ÄÉÑçêÉ=OM=gìäó=OMMS=Å~å=ÄÉ ÇÉÇìÅíÉÇ=Ñêçã=íÜÉ=Å~éáí~ä=Ä~ëÉ=EVF=Ó=íÜ ÉëíãÉåíë=áå=áåëìê~åÅÉ=Åçãé~åáÉëK==

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

Capital requirements 31 Mar 31 Dec
SEKm 2009 2008
Credit risk, IRB reported capital requirements
Institutions 4,834 4,472
Corporates (1) 38,808 37,158
Securitisation positions 600 572
Retail mortgages 4,675 4,627
Other retail exposures (2) 964 385
Other exposure classes 163 174
Total for credit risk, IRB approach 50,044 47,388
Further capital requirements
Credit risk, Standardised approach (3) 9,997 11,610
Operational risk, Advanced Measurement approach 3,099 3,080
Foreign exchange rate risk 578 570
Trading book risks 2,695 2,775
Total 66,413 65,423
Summary
Credit risk 60,041 58,998
Operational risk 3,099 3,080
Market risk 3,273 3,345
Total 66,413 65,423
Adjustment for flooring rules
Additional requirement according to transitional flooring (4) 5,319 13,460
Total reported 71,732 78,883

To note:

`çêéçê~íÉ=ÉñéçëìêÉë=ENF=ÉñÅäìÇÉ=ëìÅÜ=ëã~ää=Åçãé ïÜÉêÉ=íÜÉ=íçí~ä=ÉñéçëìêÉ=ÇçÉë=å ~åáÉë= çí=ÉñÅÉÉÇ=ÅÉêí~áå= êÉÖ ìä~íçêóJÇÉÑáåÉÇ=íÜêÉëÜçäÇëK=

ë= Ñ= U=~åÇ= êÉÑÉêêÉÇ=íç=íÜÉ="çíÜÉê=ÉñéçëìêÉ=Åä~ëëÉëÒ= Å~íÉÖçêóK= cêçã=íÜÉ=Ñáêëí=èì~êíÉê=OMMV=~=ä~êÖÉ=ëÜ~êÉ=çÑ=íÜÉ=dêçìéÛ êÉí~áä=ÉñéçëìêÉë=EçíÜÉê=íÜ~å=ãçêíÖ~ÖÉëF=~êÉ=fo_=êÉéçêíÉÇ= EOFK=qÜáë=ã~áåäó=êÉÑÉêë=íç=éêáî~íÉ=áåÇáîáÇì~äë=áå=pïÉÇÉåI= Äìí=ëçãÉ=ëã~ääJÉåíÉêéêáëÉ=äÉåÇáåÖ=áë=~äëç=áåÅäìÇÉÇK=m~êíë=ç íÜáë=éçêíÑçäáç=ïÉêÉ=fo_=êÉéçêíÉÇ=~äêÉ~Çó=ÇìêáåÖ=OMM ïÉêÉ=íÜÉå=

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Appendix 3c Capital adequacy analysis

Representing 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 Tier I 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 Mar 31 Dec
Capital adequacy 2009 2008
Capital resources
Core Tier I capital 85,034 70,092
Tier I capital 99,564 82,463
Capital base 118,359 104,723
Capital adequacy without transitional floor (Basel II)
Capital requirement 66,413 65,423
Expressed as Risk weighted assets 830,159 817,789
Core Tier I capital ratio 10.2% 8.6%
Tier I capital ratio 12.0% 10.1%
Total capital ratio 14.3% 12.8%
Capital adequacy quotient (capital base / capital requirement) 1.78 1.60
Capital adequacy as officially reported with transitional rules (Basel II)
Transition floor applied 80% 90%
Capital requirement 71,732 78,883
Expressed as Risk weighted assets 896,654 986,034
Core Tier I capital ratio 9.5% 7.1%
Tier I capital ratio 11.1% 8.4%
Total capital ratio 13.2% 10.6%
Capital adequacy quotient (capital base / capital requirement) 1.65 1.33
Capital adequacy with risk weighting according to Basel I
Capital requirement 90,984 90,164
Expressed as Risk weighted assets 1,137,300 1,127,054
Core Tier I capital ratio 7.5% 6.2%
Tier I capital ratio 8.8% 7.3%
Total capital ratio 10.4% 9.3%
Capital adequacy quotient (capital base / capital requirement) 1.30 1.16

Overall Basel I RWA increased with 1 per cent over the quarter while Basel II RWA (before the effect of regulatory floors) increased with 1.5 per cent or SEK 12bn: Risk class migration is discussed below; lending volumes decreased slightly in nominal currencies; the weakening of the Swedish krona caused an increase of 12bn; the IRB roll-out of further Retail exposures lowered RWA with some 8bn as compared to earlier Standardised reporting.

Considering also the lowering of the regulatory floor from 90 per cent of Basel I (2008) to 80 per cent (2009), reported RWA decreased from SEK 986bn to SEK 897bn over the quarter.

The above means that un-floored Basel II RWA was 27 per cent lower than Basel I RWA. SEB uses a gradual roll-out of the Basel II framework; the ultimate target is to use IRB reporting for all credit exposures except those to central governments, central banks and local governments and authorities, and excluding a small number of insignificant portfolios. The current best estimate indicates that this would mean a reduction in total RWA (compared with Basel I, and as a business cycle average) of 35 per cent. This cannot be equated with a similar capital release, however, due to the new framework's increased business cycle sensitivity, supervisory evaluation and rating agency considerations.

Appendix 3 c continued

qÜÉ=ÑçääçïáåÖ=í~ÄäÉ=ÉñéçëÉë=~îÉê~ÖÉ=êáëâ=ïÉáÖÜíë=Eot^=ÇáîáÇÉÇ=Äó=b^aI=bñéçëìêÉ=^í=aÉÑ~ìäíF=Ñçê=ÉñéçëìêÉë=ïÜÉêÉ=ot^=áë= Å~äÅìä~íÉÇ=ÑçääçïáåÖ=íÜÉ=fo_=~ééêç~ÅÜK=oÉéçJëíóäÉ=íê~åë~Åíáçåë=~êÉ=ÉñÅäìÇÉÇ=Ñêçã=íÜÉ=~å~äóëáë=ëáåÅÉ=íÜÉó=Å~êêó=äçï=êáëâ=ïÉáÖÜí= ~åÇ=Å~å=î~êó=ÅçåëáÇÉê~Ääó=áå=îçäìãÉI=íÜìë=ã~âáåÖ=åìãÄÉêë=äÉëë=Åçãé~ê~ÄäÉK==

IRB reported credit exposures (less repos and securites lending) 31 Mar 31 Dec
Average risk weight 2009 2008
Institutions 17.3% 17.0%
Corporates 59.3% 57.3%
Securitisation positions 12.2% 10.6%
Retail mortgages 16.3% 16.5%
Other retail exposures 39.9% n/a

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Appendix 4 Market risk

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Value at Risk (99 per cent, ten days)
SEKm Min Max 31 Mar 2009 Average 2009 Average 2008
Interest rate risk 81 197 112 116 145
Foreign exchange rate risk 17 120 29 46 34
Equity price risk 13 80 56 28 75
Diversification -47 -61 -103
Total 87 211 150 129 151

K

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

The SEB Group

Total

Q 1 Q 2 Q 3 Q 4 Q1 Full Year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income
Net fee and commission income
4,223
3,801
4,421
3,909
4,553
3,754
5,513
3,790
5,904
3,215
18,710
15,254
Net financial income -161 1,161 247 1,723 1,133 2,970
Net life insurance income 713 642 504 516 862 2,375
Net other income 222 266 154 1,153 316 1,795
Total operating income 8,798 10,399 9,212 12,695 11,430 41,104
Staff costs -3,899 -3,993 -3,752 -4,597 -4,391 -16,241
Other expenses -1,756 -2,098 -1,820 -1,968 -1,838 -7,642
Depreciation of assets -372 -354 -398 -400 -1,015 -1,524
Total operating expenses -6,027 -6,445 -5,970 -6,965 -7,244 -25,407
Profit before credit losses etc 2,771 3,954 3,242 5,730 4,186 15,697
Gains less losses from assets 3 1 1 2 5
Net credit losses -364 -448 -716 -1,703 -2,386 -3,231
Operating profit 2,410 3,507 2,526 4,028 1,802 12,471
Income tax expense -562 -699 -641 -519 -781 -2,421
Net profit continued operations 1,848 2,808 1,885 3,509 1,021 10,050
Discontinued operations 1 1 -2 6
Net profit 1,848 2,809 1,886 3,507 1,027 10,050
Attributable to minority interests 1 3 4 1 2 9
Attributable to equity holders 1,847 2,806 1,882 3,506 1,025 10,041

Merchant Banking

Total

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 1,525 1,538 1,738 2,613 2,919 7,414
Net fee and commission income 1,241 1,470 1,374 1,163 1,172 5,248
Net financial income 119 936 757 1,813 1,186 3,625
Net other income 42 66 77 341 115 526
Total operating income 2,927 4,010 3,946 5,930 5,392 16,813
Staff costs -964 -1,105 -867 -954 -1,092 -3,890
Other expenses -909 -937 -830 -918 -949 -3,594
Depreciation of assets -22 -21 -22 -30 -25 -95
Total operating expenses -1,895 -2,063 -1,719 -1,902 -2,066 -7,579
Profit before credit losses etc 1,032 1,947 2,227 4,028 3,326 9,234
Gains less losses from assets 3 1 1 5
Net credit losses -27 -21 -249 -592 -279 -889
Operating profit 1,008 1,926 1,979 3,437 3,047 8,350

Merchant Banking

Trading and Capital Markets

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 290 253 315 976 1,452 1,834
Net fee and commission income 528 782 594 372 354 2,276
Net financial income 80 889 873 2,003 1,319 3,845
Net other income 10 14 8 -48 73 -16
Total operating income 908 1,938 1,790 3,303 3,198 7,939
Staff costs -430 -508 -380 -422 -473 -1,740
Other expenses -414 -414 -369 -432 -410 -1,629
Depreciation of assets -6 -7 -8 -10 -8 -31
Total operating expenses -850 -929 -757 -864 -891 -3,400
Profit before credit losses etc 58 1,009 1,033 2,439 2,307 4,539
Gains less losses from assets -1 -1
Net credit losses -20 -13 -68 -196 -62 -297
Operating profit 37 996 965 2,243 2,245 4,241

Merchant Banking

Corporate Banking

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 871 884 1,031 1,269 1,094 4,055
Net fee and commission income 316 279 395 402 397 1,392
Net financial income 22 29 -126 -207 -140 -282
Net other income 26 50 67 386 24 529
Total operating income 1,235 1,242 1,367 1,850 1,375 5,694
Staff costs -427 -482 -384 -420 -436 -1,713
Other expenses -170 -185 -152 -158 -190 -665
Depreciation of assets -13 -13 -13 -16 -12 -55
Total operating expenses -610 -680 -549 -594 -638 -2,433
Profit before credit losses etc 625 562 818 1,256 737 3,261
Gains less losses from assets 4 1 5
Net credit losses -7 -8 -174 -396 -167 -585
Operating profit 622 554 645 860 570 2,681

Merchant Banking

Global Transaction Services

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 364 400 394 368 373 1,526
Net fee and commission income 397 409 384 389 421 1,579
Net financial income 17 18 10 18 7 63
Net other income 5 3 3 2 19 13
Total operating income 783 830 791 777 820 3,181
Staff costs -106 -115 -105 -111 -183 -437
Other expenses -325 -338 -308 -330 -350 -1,301
Depreciation of assets -3 -1 -2 -2 -5 -8
Total operating expenses -434 -454 -415 -443 -538 -1,746
Profit before credit losses etc 349 376 376 334 282 1,435
Net credit losses -7 -50 -7
Operating profit 349 376 369 334 232 1,428

Total

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 2,545 2,588 2,748 2,845 2,651 10,726
Net fee and commission income 1,425 1,426 1,367 1,400 1,292 5,618
Net financial income 95 101 84 116 109 396
Net other income 21 86 26 89 35 222
Total operating income 4,086 4,201 4,225 4,450 4,087 16,962
Staff costs -1,136 -1,149 -1,129 -1,143 -1,284 -4,557
Other expenses -1,314 -1,359 -1,336 -1,480 -1,408 -5,489
Depreciation of assets -76 -76 -75 -81 -69 -308
Total operating expenses -2,526 -2,584 -2,540 -2,704 -2,761 -10,354
Profit before credit losses etc 1,560 1,617 1,685 1,746 1,326 6,608
Gains less losses from assets 2 2 2
Net credit losses -308 -442 -516 -1,093 -1,963 -2,359
Operating profit 1,252 1,175 1,169 655 -635 4,251

Retail Banking

Retail Sweden

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 1,085 1,135 1,233 1,273 1,235 4,726
Net fee and commission income 393 364 349 384 369 1,490
Net financial income 58 69 49 74 72 250
Net other income 10 -1 5 4 5 18
Total operating income 1,546 1,567 1,636 1,735 1,681 6,484
Staff costs -449 -447 -443 -435 -488 -1,774
Other expenses -511 -537 -494 -565 -487 -2,107
Depreciation of assets -3 -4 -11 -17 -9 -35
Total operating expenses -963 -988 -948 -1,017 -984 -3,916
Profit before credit losses etc 583 579 688 718 697 2,568
Gains less losses from assets
Net credit losses -9 -23 -53 -105 -95 -190
Operating profit 574 556 635 613 602 2,378

Retail Estonia

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 209 222 248 253 250 932
Net fee and commission income 83 87 76 72 76 318
Net financial income 8 8 9 13 9 38
Net other income 3 62 2 21 6 88
Total operating income 303 379 335 359 341 1,376
Staff costs -54 -50 -53 -53 -59 -210
Other expenses -73 -91 -80 -89 -97 -333
Depreciation of assets -5 -5 -5 -5 -5 -20
Total operating expenses -132 -146 -138 -147 -161 -563
Profit before credit losses etc 171 233 197 212 180 813
Gains less losses from assets
Net credit losses -166 -202 -60 -78 -232 -506
Operating profit 5 31 137 134 -52 307

Retail Banking

Retail Latvia

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 272 239 239 267 239 1,017
Net fee and commission income 43 48 48 58 55 197
Net financial income 9 7 10 12 11 38
Net other income 2 6 -1 8
Total operating income 324 296 297 343 304 1,260
Staff costs -49 -54 -46 -56 -61 -205
Other expenses -91 -100 -92 -94 -108 -377
Depreciation of assets -8 -8 -8 -9 -10 -33
Total operating expenses -148 -162 -146 -159 -179 -615
Profit before credit losses etc 176 134 151 184 125 645
Gains less losses from assets
Net credit losses -37 -46 -159 -250 -684 -492
Operating profit 139 88 -8 -66 -559 153

Retail Lithuania

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 410 378 397 396 280 1,581
Net fee and commission income 90 108 108 105 103 411
Net financial income 17 16 19 20 17 72
Net other income 5 6 10 13 8 34
Total operating income 522 508 534 534 408 2,098
Staff costs -78 -86 -88 -61 -95 -313
Other expenses -112 -119 -125 -141 -124 -497
Depreciation of assets -8 -8 -8 -9 -10 -33
Total operating expenses -198 -213 -221 -211 -229 -843
Profit before credit losses etc 324 295 313 323 179 1,255
Gains less losses from assets 2
Net credit losses -17 -35 -134 -524 -786 -710
Operating profit 307 260 179 -201 -605 545

Retail Banking

Retail Germany

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 480 469 500 514 426 1,963
Net fee and commission income 340 307 313 270 267 1,230
Net financial income 3 1 -3 -3 -2
Net other income 1 12 11 35 3 59
Total operating income 824 789 821 816 696 3,250
Staff costs -327 -326 -329 -351 -394 -1,333
Other expenses -390 -363 -397 -431 -435 -1,581
Depreciation of assets -42 -41 -32 -31 -24 -146
Total operating expenses -759 -730 -758 -813 -853 -3,060
Profit before credit losses etc 65 59 63 3 -157 190
Gains less losses from assets 2 2
Net credit losses -27 -23 -17 9 -55 -58
Operating profit 38 36 46 14 -212 134

Cards

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 90 142 132 141 220 505
Net fee and commission income 469 508 468 510 415 1,955
Net other income 8 13 4 13 21 38
Total operating income 567 663 604 664 656 2,498
Staff costs -179 -187 -170 -187 -187 -723
Other expenses -138 -150 -150 -162 -157 -600
Depreciation of assets -10 -10 -10 -10 -11 -40
Total operating expenses -327 -347 -330 -359 -355 -1,363
Profit before credit losses etc 240 316 274 305 301 1,135
Gains less losses from assets
Net credit losses -51 -112 -94 -144 -110 -401
Operating profit 189 204 180 161 191 734

Wealth Management

Total
Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 248 205 242 220 198 915
Net fee and commission income 964 825 788 1,125 662 3,702
Net financial income 20 8 15 26 20 69
Net other income 9 26 3 11 1 49
Total operating income 1,241 1,064 1,048 1,382 881 4,735
Staff costs -387 -369 -334 -351 -344 -1,441
Other expenses -293 -276 -254 -331 -292 -1,154
Depreciation of assets -24 -22 -25 -29 -30 -100
Total operating expenses -704 -667 -613 -711 -666 -2,695
Profit before credit losses etc 537 397 435 671 215 2,040
Gains less losses from assets
Net credit losses -25 22 -15 -8 -18
Operating profit 512 419 435 656 207 2,022

Wealth Management

Institutional Clients

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 56 62 65 54 23 237
Net fee and commission income 770 638 613 933 507 2,954
Net financial income 4 -2 22 1 24
Net other income 7 -3 2 6
Total operating income 837 697 676 1,011 531 3,221
Staff costs -242 -230 -203 -218 -228 -893
Other expenses -161 -160 -144 -197 -173 -662
Depreciation of assets -17 -16 -18 -22 -23 -73
Total operating expenses -420 -406 -365 -437 -424 -1,628
Profit before credit losses etc 417 291 311 574 107 1,593
Gains less losses from assets
Net credit losses
Operating profit 417 291 311 574 107 1,593

Wealth Management

Private Banking

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income 192 144 178 164 175 678
Net fee and commission income 193 186 177 191 154 747
Net financial income 16 8 16 5 19 45
Net other income 2 31 9 1 42
Total operating income 403 369 371 369 349 1,512
Staff costs -144 -139 -132 -132 -116 -547
Other expenses -132 -117 -108 -133 -119 -490
Depreciation of assets -7 -7 -7 -7 -7 -28
Total operating expenses -283 -263 -247 -272 -242 -1,065
Profit before credit losses etc 120 106 124 97 107 447
Gains less losses from assets
Net credit losses -25 22 -15 -7 -18
Operating profit 95 128 124 82 100 429

Life

Total

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Net interest income -16 -13 -3 -4 -10 -36
Net life insurance income 954 883 720 739 1,043 3,296
Net other income
Total operating income 938 870 717 735 1,033 3,260
Staff costs -262 -285 -266 -292 -274 -1,105
Other expenses -148 -132 -126 -117 -126 -523
Depreciation of assets -160 -145 -149 -115 -165 -569
Total operating expenses -570 -562 -541 -524 -565 -2,197
Profit before credit losses etc 368 308 176 211 468 1,063
Gains less losses from assets
Net credit losses
Operating profit * 368 308 176 211 468 1,063
Change in surplus values 250 227 132 380 111 989
Business result 618 535 308 591 579 2,052

* Consolidated in the Group accounts

Other and eliminations

Total
Q 1 Q 2 Q 3 Q1 Full year
SEK m 2008 2008 2008 Q 4 2008 2009 2008
Net interest income -79 103 -172 -161 145 -309
Net fee and commission income 171 188 225 102 88 686
Net financial income -395 116 -609 -232 -182 -1,120
Net life insurance income -241 -241 -216 -223 -181 -921
Net other income 150 88 48 712 166 998
Total operating income -394 254 -724 198 36 -666
Staff costs -1,150 -1,085 -1,156 -1,857 -1,395 -5,248
Other expenses 908 606 726 878 937 3,118
Depreciation of assets -90 -90 -127 -145 -726 -452
Total operating expenses -332 -569 -557 -1,124 -1,184 -2,582
Profit before credit losses etc -726 -315 -1,281 -926 -1,148 -3,248
Gains less losses from assets 1 -1 -2 -2
Net credit losses -4 -7 49 -3 -137 35
Operating profit -730 -321 -1,233 -931 -1,285 -3,215

The SEB Group

Net interest income

Kv 1 Kv 2 Kv 3 Kv 4 Kv 1 Helår
SEK m 2008 2008 2008 2008 2009 2008
Interest income 24 091 23 965 24 069 25 156 19 966 97 281
Interest expense -19 868 -19 544 -19 516 -19 643 -14 062 -78 571
Net interest income 4 223 4 421 4 553 5 513 5 904 18 710

The SEB Group

Net fee and commission income

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Issue of securities 7 91 47 27 35 172
Secondary market 758 913 654 444 559 2 769
Custody and mutual funds 1 804 1 664 1 623 1 931 1 345 7 022
Securities commissions 2 569 2 668 2 324 2 402 1 939 9 963
Payments 439 464 447 494 457 1 844
Card fees 1 032 1 108 1 066 1 094 1 037 4 300
Payment commissions 1 471 1 572 1 513 1 588 1 494 6 144
Advisory 289 173 329 327 177 1 118
Lending 185 270 258 291 335 1 004
Deposits 23 24 25 26 28 98
Guarantees 67 71 78 85 95 301
Derivatives 113 116 175 197 159 601
Other 176 180 168 124 171 648
Other commissions 853 834 1 033 1 050 965 3 770
Total commission income 4 893 5 074 4 870 5 040 4 398 19 877
Securities commissions -241 -275 -226 -228 -233 -970
Payment commissions -585 -631 -593 -641 -639 -2 450
Other commissions -266 -259 -297 -381 -311 -1 203
Commission expense -1 092 -1 165 -1 116 -1 250 -1 183 -4 623
Securities commissions 2 328 2 393 2 098 2 174 1 706 8 993
Payment commissions 886 941 920 947 855 3 694
Other commissions 587 575 736 669 654 2 567
Net fee and commission income 3 801 3 909 3 754 3 790 3 215 15 254

The SEB Group

Net financial income

Q 1 Q 2 Q 3 Q 4 Q1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Equity instruments and related derivatives 171 306 489 449 95 1 415
Debt instruments and related derivatives -1 164 108 -114 111 58 -1 059
Currency related 832 747 270 1 227 1 041 3 076
Other financial instruments -9 21 3 12
Impairments -389 -85 -64 -474
Net financial income -161 1 161 247 1 723 1 133 2 970

Appendix 6 Profit and loss accounts by geography and quarter

Sweden

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 5 096 4 850 5 144 7 417 5 663 22 507
Total operating expenses -3 384 -3 643 -3 276 -3 372 -4 447 -13 675
Profit before credit losses etc 1 712 1 207 1 868 4 045 1 216 8 832
Gains less losses from assets
Net credit losses - 19 - 38 - 162 - 269 - 285 - 488
Operating profit 1 693 1 169 1 706 3 776 931 8 344

Write-down of goodwill for holdings in Ukraine effect operating expenses and profit with SEK 0,6 bn in Q1 2009. Centralisation of CPM portfolios from US to Sweden effects operating income and profit with SEK 1,8 bn in Q4 2008.

Norway

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 560 729 624 989 937 2 902
Total operating expenses - 323 - 390 - 350 - 401 - 306 -1 4
64
Profit before credit losses etc 237 339 274 588 631 1 438
Gains less losses from assets
Net credit losses - 60 - 61 - 39 - 106 - 72 - 266
Operating profit 177 278 235 482 559 1 172

Denmark

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 604 492 521 615 801 2 232
Total operating expenses - 356 - 385 - 332 - 334 - 399 -1 4
07
Profit before credit losses etc 248 107 189 281 402 825
Gains less losses from assets
Net credit losses - 23 - 24 - 30 - 192 - 45 - 269
Operating profit 225 83 159 89 357 556

Finland

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 281 348 303 302 372 1 234
Total operating expenses - 152 - 176 - 161 - 180 - 99 - 669
Profit before credit losses etc 129 172 142 122 273 565
Gains less losses from assets
Net credit losses - 2 - 4 - 2 - 3 - 12 - 11
Operating profit 127 168 140 119 261 554

Germany

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 1 353 1 919 1 135 1 540 1 649 5 947
Total operating expenses -1 210 -1 155 -1 185 -1 417 -1 366 -4 967
Profit before credit losses etc 143 764 - 50 123 283 980
Gains less losses from assets 2 2 4
Net credit losses - 37 - 29 - 105 - 59 - 101 - 230
Operating profit 108 735 - 155 66 182 754

Estonia

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 328 503 399 301 370 1 531
Total operating expenses - 137 - 215 - 171 - 192 - 202 - 7
15
Profit before credit losses etc 191 288 228 109 168 816
Gains less losses from assets
Net credit losses - 166 - 202 - 60 - 79 - 232 - 507
Operating profit 25 86 168 30 - 64 309

Latvia

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 409 388 392 443 467 1 632
Total operating expenses - 176 - 187 - 171 - 200 - 209 - 7
34
Profit before credit losses etc 233 201 221 243 258 898
Gains less losses from assets
Net credit losses - 38 - 47 - 170 - 252 - 684 - 507
Operating profit 195 154 51 - 9 - 426 391

Lithuania

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 597 631 657 595 545 2 480
Total operating expenses - 232 - 264 - 268 - 266 - 265 -1 0
30
Profit before credit losses etc 365 367 389 329 280 1 450
Gains less losses from assets 1 2 1
Net credit losses - 17 - 34 - 137 - 546 - 786 - 734
Operating profit 348 333 252 - 216 - 504 717

Other countries and eliminations

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income - 430 539 37 493 626 639
Total operating expenses - 57 - 30 - 56 - 603 49 - 746
Profit before credit losses etc - 487 509 - 19 - 110 675 - 107
Gains less losses from assets 1 1 - 2
Net credit losses - 2 - 9 - 11 - 197 - 169 - 219
Operating profit - 488 501 - 30 - 309 506 - 326

Centralisation of CPM portfolios from US to Sweden effects operating income and profit with SEK 1,8 bn in Q4 2008.

SEB Group Total

Q 1 Q 2 Q 3 Q 4 Q 1 Full year
SEK m 2008 2008 2008 2008 2009 2008
Total operating income 8 798 10 399 9 212 12 695 11 430 41 104
Total operating expenses -6 027 -6 445 -5 970 -6 965 -7 244 -25 407
Profit before credit losses etc 2 771 3 954 3 242 5 730 4 186 15 697
Gains less losses from assets 3 1 1 2 5
Net credit losses - 364 - 448 - 716 -1 703 -2 386 -3 231
Operating profit 2 410 3 507 2 526 4 028 1 802 12 471

Appendix 7 Skandinaviska Enskilda Banken (parent company)

Income statement – Skandinaviska Enskilda Banken

In accordance with SFSA regulations Q1 Q4 Jan - Mar Full year
SEKm 2009 2008 % 2009 2008 % 2008
Interest income 11 212 23 924 -53 11 212 11 321 -1 59 786
Leasing income 1 562 1 673 -7 1 562 1 508 4 6 372
Interest expense -8 384 -21 835 -62 -8 384 -9 893 -15 -52 987
Net interest income 1)
Dividends received 39 462 -92 39 13 200 2 715
Commission income 2) 1 744 1 964 -11 1 744 1 850 -6 7 473
Commission costs 2) - 382 - 481 -21 - 382 - 319 20 -1 480
Net commission income 2) 1 362 1 483 -8 1 362 1 531 -11 5 993
Net financial income 3) 1 101 2 556 -57 1 101 43 3 236
Other operating income 370 2 145 -83 370 253 46 2 935
Total income 7 262 10 408 -30 7 262 4 776 52 28 050
Staff costs -2 375 -2 602 -9 -2 375 -2 332 2 -9 274
Other administrative and operating costs - 978 -1 114 -12 - 978 -1 018 -4 -4 465
Depreciation of assets -1 239 -1 286 -4 -1 239 -1 143 8 -4 820
Total costs -4 592 -5 002 -8 -4 592 -4 493 2 -18 559
Profit/loss from banking operations before
credit losses 2 670 5 406 -51 2 670 283 9 491
Net credit losses 4) - 168 - 564 -70 - 168 - 5 - 773
Change in value of seized assets
Impairment financial assets - 636 - 73 - 636 - 10 - 121
Operating profit 1 866 4 769 -61 1 866 268 8 597
Pension compensation 98 128 -23 98 99 -1 434
Profit before appropriation and tax 1 964 4 897 -60 1 964 367 9 031
Other appropriations - 2 -3 188 -100 - 2 - 89 -98 -2 117
Current tax - 249 325 -177 - 249 - 205 21 - 4
Deferred tax - 247 1 304 -119 - 247 1 304
Net profit 1 466 3 338 -56 1 466 73 8 214

1) Net interest income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2009 2008 % 2009 2008 % 2008
Interest income 11 212 23 924 - 53 11 212 11 321 - 1 59 786
Leasing income 1 562 1 673 - 7 1 562 1 508 4 6 372
Interest costs -8 384 -21 835 - 62 -8 384 -9 893 - 15 -52 987
Leasing depreciation -1 178 -1 177 0 -1 178 -1 109 6 -4 604
Net interest income 3 212 2 585 24 3 212 1 827 76 8 567

2) Net fee and commission income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2009 2008 % 2009 2008 % 2008
Securities commissions 744 976 - 24 744 1 048 - 29 3 936
Payment commissions 325 359 - 9 325 314 4 1 307
Other commissions 675 628 7 675 488 38 2 229
Commission income 1 744 1 963 - 11 1 744 1 850 - 6 7 472
Securities commissions - 52 - 67 - 22 - 52 - 68 - 24 - 267
Payment commissions - 108 - 162 - 33 - 108 - 118 - 8 - 526
Other commissions - 222 - 251 - 12 - 222 - 133 67 - 686
Commission expense - 382 - 480 - 20 - 382 - 319 20 -1 479
Securities commissions, net 692 909 - 24 692 980 - 29 3 669
Payment commissions, net 217 197 10 217 196 11 781
Other commissions, net 453 377 20 453 355 28 1 543
Net fee and commission income 1 362 1 483 - 8 1 362 1 531 - 11 5 993

3) Net financial income - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2009 2008 % 2009 2008 % 2008
Equity instruments and related derivatives 8 365 - 98 8 102 - 92 1 002
Debt instruments and related derivatives 292 984 - 70 292 - 712 - 141 - 176
Currency-related 801 1 207 - 34 801 653 23 2 410
Net financial income 1 101 2 556 - 57 1 101 43 3 236

4) Net credit losses - Skandinaviska Enskilda Banken

Q1 Q4 Jan - Mar Full year
SEKm 2009 2008 % 2009 2008 % 2008
Provisions:
Net collective provisions for individually
assessed loans 69 - 354 -119 69 11 - 363
Net collective provisions for portfolio
assessed loans - 9 - 30 -70 - 9 - 30
Specific provisions - 83 - 173 -52 - 83 - 12 - 347
Reversal of specific provisions no longer
required 18 19 -5 18 3 39
Net provisions for contingent liabilities - 151 - 151
Net provisions - 156 - 538 -71 - 156 2 - 701
Write-offs:
Total write-offs - 31 - 55 -44 - 31 - 63 -51 - 192
Reversal of specific provisions utilized for
write-offs 3 5 -40 3 47 -94 70
Write-offs not previously provided for - 28 - 50 -44 - 28 - 16 75 - 122
Recovered from previous write-offs 16 24 -33 16 9 78 50
Net write-offs - 12 - 26 -54 - 12 - 7 71 - 72
Net credit losses - 168 - 564 -70 - 168 - 5 - 773

Balance sheet - Skandinaviska Enskilda Banken

Condensed 31 March 31 December 31 March
SEKm 2008 2008 2008
Cash and cash balances with central banks 1 166 10 670 1 766
Loans to credit institutions 336 656 349 073 392 173
Loans to the public 789 242 768 737 652 313
Financial assets at fair value 392 651 386 802 416 537
Available-for-sale financial assets 22 402 26 897 85 120
Held-to-maturity investments 3 304 3 263 3 348
Investments in associates 1 058 1 011 1 106
Shares in subsidiaries 59 919 60 063 52 141
Tangible and intangible assets 41 575 41 412 35 687
Other assets 44 793 60 572 40 232
Total assets 1 692 766 1 708 500 1 680 423
Deposits by credit institutions 394 580 410 105 446 825
Deposits and borrowing from the public 469 714 453 697 433 298
Debt securities 380 795 394 246 390 066
Financial liabilities at fair value 255 661 279 512 243 391
Other liabilities 77 067 55 657 66 269
Provisions 808 789 267
Subordinated liabilities 49 132 50 199 42 170
Untaxed reserves 21 138 21 136 19 105
Total equity 43 871 43 159 39 032
Total liabilities and shareholders' equity 1 692 766 1 708 500 1 680 423

Memorandum items - Skandinaviska Enskilda Banken

31 March 31 December 31 March
SEK m 2008 2008 2008
Collateral and comparable security pledged for own liabilities 250 528 242 395 261 097
Other pledged assets and comparable collateral 52 107 37 737 115 685
Contingent liabilities 68 568 62 260 40 250
Commitments 283 389 261 252 308 578

Statement of changes in equity - Skandinaviska Enskilda Banken

Translation Available
for-sale
Share Restricted Retained of foreign financial Cash flow
SEKm capital reserves earnings operations assets hedges Total
Jan-Mar 2009
Opening balance
6 872 12 260 25 143 - 268 -2 585 1 737 43 159
Net profit 1 466 1 466
Net income recognised directly in equity - 194 - 255 - 92 - 541
Total recognised income 1 466 - 194 - 255 - 92 925
Group contributions net after tax - 155 - 155
Swap hedging of employee stock option programme
Eliminations of repurchased shares for employee
98 98
stock option programme* 1 1
Other changes
Closing balance
6 872 12 260 - 157
26 396
- 462 -2 840 1 645 - 157
43 871
Jan-Dec 2008
Opening balance 6 872 12 260 21 091 - 73 - 408 190 39 932
Net profit 8 214 8 214
Net income recognised directly in equity - 195 -2 177 1 547 - 825
Total recognised income 8 214 - 195 -2 177 1 547 7 389
Dividend to shareholders -4 451 -4 451
Group contributions net after tax 500 500
Swap hedging of employee stock option programme 27 27
Eliminations of repurchased shares for employee
stock option programme* 183 183
Other changes - 421 - 421
Closing balance 6 872 12 260 25 143 - 268 -2 585 1 737 43 159
Jan-Mar 2008
Opening balance 6 872 12 260 21 091 - 73 - 408 190 39 932
Net profit 73 73
Net income recognised directly in equity 11 -1 144 - 87 -1 220
Total recognised income 73 11 -1 144 - 87 -1 147
Group contributions net after tax 161 161
Swap hedging of employee stock option programme 54 54
Eliminations of repurchased shares for employee
stock option programme** 114 114
Other changes - 82 - 82
Closing balance 6 872 12 260 21 411 - 62 -1 552 103 39 032

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

* As of 31 December 2008 SEB owned 2.2 million Class A shares for the employee stock option programme. The acquisition cost for these shares is deducted from shareholders' equity. During 2009 0.1 million net of these shares have been sold as employee stock options have been exercised. Thus, as of 31 March 2009 SEB owned 2.1 million Class A-shares with a market value of SEK 55m for hedging of the long-term incentive programmes. According to the Swedish Financial Supervisory Authority's regulations the parent company will recognise the rights issue in equity after it has been registered.

Cash flow analysis - Skandinaviska Enskilda Banken

Jan - Mar Full year
SEKm 2009 2008 % 2008
Cash flow, current operations -28 013 45 044 - 162 -11 024
Cash flow, investment activities -2 558 -1 327 93 -8 881
Cash flow, financing activities 12 357 1 473 20 279
Cash flow -18 214 45 190 - 140 374
Liquid funds at beginning of year 140 141 139 767 0 139 767
Cash flow -18 214 45 190 - 140 374
Liquid funds at end of period1) 121 927 184 957 - 34 140 141

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 2009
Derivatives with positive Derivatives with negative
Book value, SEK m amounts amounts
Interest-related 134 170 116 722
Currency-related 86 874 83 451
Equity-related 2 441 341
Other 9 896 662
Total 233 381 201 176