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SEB Interim / Quarterly Report 2011

May 30, 2011

2966_rns_2011-05-30_1bf49126-ff06-4794-b858-8ab8117852a9.pdf

Interim / Quarterly Report

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AB SEB BANK

CONDENSED INTERIM FINANCIAL INFORMATION
FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011


AB SEB BANK

GENERAL INFORMATION

  1. Reporting period

The report has been produced for the 3 months period ended 31 March 2011.

  1. The issuer's key data
Issuer's name: SEB Bank
Share capital LTL 1,034,575,341
Domicile address: Gedimino ave.12, LT-01103 Vilnius
Telephone: (8 5) 2682 800
Fax: (8 5) 2626 557
E-mail: [email protected]
Legal/organisational form: public limited company
Registration date and place: 29 November 1990, Bank of Lithuania
Company's code: 112021238
Company's registration number: AB90-4
Website: www.seb.lt

(In the present Report, AB SEB Bank shall also be referred to as the 'Bank').


AB SEB BANK

CONDENSED INTERIM INCOME STATEMENT

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Group The Bank
January 1 - March 31, 2011 January 1 - March 31, 2010 January 1 - March 31, 2011 January 1 - March 31, 2010
177,903 209,376 Interest income 160,196 189,878
(91,118) (155,171) Interest expenses (82,659) (143,507)
86,785 54,205 Net interest income 77,537 46,371
55,904 (121,192) Impairment losses on loans 55,904 269,807
89,833 (37,821) Impairment losses on lease portfolio - -
(1,186) (8,113) Provisions for guarantees (1,186) (8,113)
- - Other impairment losses - -
144,551 (167,126) Total impairment losses 54,718 261,694
231,336 (112,921) Net interest income after impairment losses 132,255 308,065
55,014 51,640 Fee and commission income 50,918 47,282
(14,733) (13,919) Fee and commission expenses (14,140) (13,156)
40,281 37,721 Net fee and commission income 36,778 34,126
(7,591) (3,264) Net gain (losses) on operations with debt securities and derivative financial instruments (7,591) (3,264)
629 306 Net gain (loss) on investment securities 629 305
(1,166) 30,137 Net gain on disposal of subsidiaries 6,376 58,237
- - Dividend income from subsidiaries 6,064 3,734
7,035 16,417 Net foreign exchange gain 7,093 16,297
2,096 2,239 Other income, net 1,387 1,623
1,003 45,835 Net investment activities 13,958 76,932
(31,090) (31,279) Staff costs (29,889) (29,275)
(45,641) (38,948) Other administrative expenses (43,080) (36,053)
195,889 (99,592) Operating (loss) profit 110,022 353,795
- - Impairment loss on intangible assets - -
- - Impairment loss on investment in subsidiaries - (428,045)
195,889 (99,592) (Loss) Profit before income tax 110,022 (74,250)
(21,741) 19,436 Income tax benefit (expenses) (12,393) 14,832
174,148 (80,156) (Loss) Profit for the year from continuing operations 97,629 (59,418)
- (189) (Loss) Profit for the year from discontinued operations - -
174,148 (80,345) Net (loss) profit for the year 97,629 (59,418)
Attributable to:
174,148 (80,345) Equity holders of the parent 97,629 (59,418)
174,148 (80,156) (Loss) Profit for the year from continuing operations 97,629 (59,418)
- (189) (Loss) Profit for the year from discontinued operations - -
- - Non controlling interest - -
- - (Loss) Profit for the year from continuing operations - -
- - (Loss) Profit for the year from discontinued operations - -
174,148 (80,345) 97,629 (59,418)

R. Kvedaras

President

J. Iržikevičius

Head of Support Division, CFO


AB SEB BANK

CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Group The Bank
January 1 - March 31, 2011 January 1 - March 31, 2010 January 1 - March 31, 2011 January 1 - March 31, 2010
174,148 (80,345) Net (loss) income for the year 97,629 (59,418)
Other comprehensive income:
2,246 3,797 Net gain on available for sale assets 2,246 3,797
2,246 3,797 - Net gain, before taxes 2,246 3,797
- Impairment loss on investment in available for sale securities recognised in income statement, before taxes - -
- - Amortisation of financial assets revaluation reserve
761 749 of reclassified financial assets 761 749
Income tax relating to the components of other comprehensive income (419) (471)
(419) (471)
2,588 4,075 Total other comprehensive income 2,588 4,075
176,736 (76,270) Total comprehensive income 100,217 (55,343)

R. Kvedaras

President

J. Iržikevičius

Head of Support Division, CFO


AB SEB BANK

CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

AS OF 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Group The Bank
31 March 2011 31 December 2010 31 March 2011 31 December 2010
Assets
364,242 428,427 Cash on hand 364,242 428,427
434,982 527,258 Balances with the Central Bank 434,982 527,258
905,128 1,177,833 Due from banks, net 905,128 1,177,833
185,788 164,895 Government securities available for sale 185,176 164,272
Financial assets at fair value through profit and loss
67,547 75,058 38,222 45,733
142,430 233,911 Derivative financial instruments 142,430 233,911
Loans to credit and financial institutions, net of impairment losses
11,929 55,399 Loans to customers, net of impairment losses 345,981 506,636
15,573,133 15,669,307 Finance lease receivable, net of impairment losses 15,586,070 15,680,730
1,821,447 1,694,691 Investment securities:
- loans and receivables 1,608,348 1,629,290
1,608,348 1,629,290 - available for sale 1,292 1,276
1,292 1,276 - held to maturity 13,012 13,832
13,012 13,832 Investments in subsidiaries 117,900 121,616
Intangible fixed assets 148,193 148,554
148,348 148,733 Property, plant and equipment 41,100 45,289
41,554 46,004 Assets under operating lease - -
2,393 2,581 Non-current assets held for sale 29 29
41,644 47,623 Investment property 1,519 1,535
41,496 51,474 Deferred tax asset 179,842 192,654
251,282 273,661 Other assets, net of impairment losses 86,294 109,387
104,414 316,576
21,760,409 22,557,829 20,199,760 21,028,262
Assets classified as held for sale and discontinued operations
Total assets 20,199,760 21,028,262
Liabilities
43 38 Amounts owed to the Central Bank 43 38
8,933,479 9,295,615 Amounts owed to credit and financial institutions 7,596,022 7,915,364
217,915 334,427 Derivative financial instruments 217,915 334,427
9,215,937 9,643,341 Deposits from public 9,218,629 9,644,674
19,789 29,873 Accrued expenses and deferred income 18,271 26,190
Income tax payable - -
600,579 597,172 Subordinated loans 600,579 597,172
602,298 663,177 Debt securities in issue 602,298 663,177
132,945 135,008 Other liabilities and provisions 84,190 85,968
19,722,985 20,698,651 18,337,947 19,267,010
Liabilities included in assets classified as held for sale and discontinued operations
Total liabilities 18,337,947 19,267,010
Equity
Equity attributable to equity holder of the parent
1,034,575 1,034,575 Share capital 1,034,575 1,034,575
2,200 1,034 Reserve capital 2,200 2,200
(6,262) (8,850) Financial assets revaluation reserve (6,262) (8,850)
194,708 165,425 Legal reserve 191,184 163,221
11,190 10,846 General and other reserves 11,190 10,846
801,013 656,148 Retained earnings 628,926 559,260
2,037,424 1,859,178 1,861,813 1,761,252
Non controlling interest in equity
2,037,424 1,859,178 Total equity 1,861,813 1,761,252
21,760,409 22,557,829 Total liabilities and equity 20,199,760 21,028,262

R. Kvedaras

President

J. Iržikevičius

Head of Support Division, CFO


AB SEB BANK

CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Group

31 December 2009

Net change in available for sale investments, net of deferred tax

Amortisation of financial assets revaluation reserve of reclassified financial assets

Net profit for the year

Total comprehensive income

Shareholder's contribution

Share-based compensation

Transfers to reserves

31 March 2010

31 December 2010

Net change in available for sale investments, net of deferred tax

Amortisation of financial assets revaluation reserve of reclassified financial assets

Net profit for the year

Total comprehensive income

Sales of UAB SEB Enskilda

Share-based compensation

Transfers to reserves

31 March 2011

Equity attributable to equity holder of the parent
Share capital Reserve capital Financial assets revaluation reserve Legal reserve General and other reserves Retained earnings Total before noncontrolling interest Non controlling interest Total Equity
1,034,575 1,034 (14,781) 135,160 9,778 359,129 1,524,895 - 1,524,895
- - 3,326 - - - 3,326 - 3,326
- - 749 - - - 749 - 749
- - - - - (80,345) (80,345) - (80,345)
- - 4,075 - - (80,345) (76,270) - (76,270)
- - - - - 345,280 345,280 - 345,280
- - - - 165 - 165 - 165
- - - 30,265 - (30,265) - - -
1,034,575 1,034 (10,706) 165,425 9,943 593,799 1,794,070 - 1,794,070
1,034,575 1,034 (8,850) 165,425 10,846 656,148 1,859,178 - 1,859,178
- - 1,827 - - - 1,827 - 1,827
- - 761 - - - 761 - 761
- - - - - 174,148 174,148 - 174,148
- - 2,588 - - 174,148 176,736 - 176,736
- 1,166 - - - - 1,166 - 1,166
- - - - 344 - 344 - 344
- - - 29,283 - (29,283) - - -
1,034,575 2,200 (6,262) 194,708 11,190 801,013 2,037,424 - 2,037,424

R. Kvedaras

President

J. Iržikevičius

Head of Support Division, CFO


AB SEB BANK

CONDENSED INTERIM STATEMENT OF CHANGES IN EQUITY FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Bank Share capital Reserve capital Financial assets revaluation reserve Legal reserve General and other reserves Retained earnings Total Equity
31 December 2009 1,034,575 2,200 (14,781) 133,151 9,778 256,107 1,421,030
Net change in available for sale investments, net of deferred tax - - 3,326 - - - 3,326
Amortisation of financial assets revaluation reserve of reclassified financial assets - - 749 - - - 749
Net profit for the year - - - - - (59,418) (59,418)
Total comprehensive income - - 4,075 - - (59,418) (55,343)
Shareholder's contribution - - - - - 345,280 345,280
Share-based compensation - - - - 165 - 165
Transfers to reserves - - - 30,070 - (30,070) -
31 March 2010 1,034,575 2,200 (10,706) 163,221 9,943 511,899 1,711,132
31 December 2010 1,034,575 2,200 (8,850) 163,221 10,846 559,260 1,761,252
Net profit for the year - - 1,827 - - - 1,827
Amortisation of financial assets revaluation reserve of reclassified financial assets - - 761 - - - 761
Net profit for the year - - - - - 97,629 97,629
Total comprehensive income - - 2,588 - - 97,629 100,217
Share-based compensation - - - - 344 - 344
Transfers to reserves - - - 27,963 - (27,963) -
31 March 2011 1,034,575 2,200 (6,262) 191,184 11,190 628,926 1,861,813

R. Kvedaras
President

J. Iržikevičius
Head of Support Division, CFO


AB SEB BANK

CONDENSED INTERIM STATEMENT OF CASH FLOWS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

The Group The Bank
January 1 - March 31, 2011 January 1 - December 31, 2010 January 1 - March 31, 2011 January 1 - December 31, 2010
46,595 146,086 Net cash from operating activities before change in operating assets 35,350 121,772
(25,001) 3,119,591 Net change in operating assets 88,360 2,152,461
(424,404) 29,750 Net change in operating liabilities (415,185) 3,825
(402,810) 3,295,427 Net cash from (to) operating activities before income tax (291,475) 2,278,058
(60) (222) Income tax paid - -
(402,870) 3,295,205 Net cash from (to) operating activities after income tax (291,475) 2,278,058
158,749 (82,378) Cash used in investing activities (194) (71,742)
(433,456) (3,989,035) Cash (used in) received from financing activities (385,908) (2,982,524)
(677,577) (776,208) Net (decrease) increase in cash (677,577) (776,208)
1,523,655 2,299,863 Cash at the beginning of the period 1,523,655 2,299,863
846,078 1,523,655 Cash at the end of the period 846,078 1,523,655
Specified as follows:
32,709 131,133 Balance available for withdrawal with the Central Bank 32,709 131,133
358,987 395,858 Overnight deposits 358,987 395,858
364,242 428,427 Cash on hand 364,242 428,427
90,140 568,237 Current accounts with other banks 90,140 568,237
846,078 1,523,655 846,078 1,523,655

R. Kvedaras

President

J. Iržikevičius

Head of Support Division, CFO


AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 1 GENERAL INFORMATION

AB SEB Bank (hereinafter - the Bank) was registered as a public company in the Enterprise Register of the Republic of Lithuania on 2 March 1990. The Bank is licensed by the Bank of Lithuania to perform all banking operations provided for in the Law on Banks of the Republic of Lithuania and the Statutes of the Bank. On the 21st of January, 2008 SEB Vilniaus bankas has changed its name into SEB Bank – the Register of Legal Entities of the Republic of Lithuania has registered a new version of the Articles of Association of SEB Bank, approved by the Extraordinary General Shareholders Meeting that took place on the 15th of November, 2007, and has issued the new Registration Certificate.

The Bank is licensed by the Bank of Lithuania to perform all banking operations provided for in the Law on Banks of the Republic of Lithuania and the Statutes of the Bank.

The Head Office of the Bank is located at Gedimino ave. 12, Vilnius. At the end of the reporting period the Bank had 57 customer service units.

At the end of the reporting period AB SEB Bank had 3 subsidiaries (the Bank and its subsidiaries thereafter are referred to as the Group). The subsidiaries are as follows: AB SEB Lizingas is a fully owned subsidiary engaged in the leasing activities; UAB SEB Venture Capital is a fully owned subsidiary involved in venture capital activities; UAB SEB Investicijų Valdymas is a fully owned subsidiary engaged in provision of investments' management services activities.

The Bank accepts deposits, issues loans, makes money transfers and documentary settlements, exchanges currencies for its clients, issues and processes debit and credit cards, is engaged in trade finance and investing and trading in securities as well as performs other activities set in the Law on Banks (except for operations with precious metals).

At the end of the reporting period the largest shareholder of the Bank is Skandinaviska Enskilda Banken, owning 100 percent of the Bank's shares.

NOTE 2 BASIS OF PRESENTATION

This interim financial information is presented in national currency of Lithuania, Litas (LTL). The books and records of the Bank and other Group companies are maintained in accordance with International Financial Reporting Standards (IFRS) as adopted for use in the European Union (EU). This interim financial report has been prepared in accordance with International Accounting Standard 34.

The accounting policies adopted and methods of computation used are consistent with those of the annual financial statements for the year ended 31 December 2010, as described in the annual financial statements for the year ended 31 December 2010.

The financial statements are prepared under the historical cost convention as modified by the revaluation of available for-sale financial assets, financial assets and liabilities held at fair value through profit and loss and all derivative contracts.

The preparation of financial statements in conformity with IFRS requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Although these estimates are based on management's best knowledge of current event and actions, actual results ultimately may differ from those estimates.

9


AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 3 SEGMENT REPORTING

Operating segments are reported in a manner consistent with the internal reporting provided to the Board of Directors of the Bank. The Board of Directors is responsible for resources allocation and performance assessment of the operating segments and has been identified as the chief operating decision maker.

All transactions between business segments are conducted on an arm's length basis, with intra-segment revenue and costs being eliminated. Income and expenses directly associated with each segment are included in determining business segment performance.

For management and reporting purposes, the Group is organised into the following business groupings:

Baltic Division has overall responsibility for providing retail services to the all types of companies and individuals. Baltic division offers its clients solutions in the areas of:

  • Lending;
  • Leasing and factoring products;
  • Liquidity management and payment services;
  • Private Banking – which serves the higher end of the private individual segment with wealth management services and advisory services.

The Merchant Banking division has overall responsibility for servicing large and medium-sized companies, financial institutions, banks, and commercial real estate clients. Merchant Banking offers its clients integrated investment and corporate banking solutions, including the investment banking activities. Merchant Banking's main areas of activity include:

  • Lending and debt capital markets;
  • Trading in equities, currencies, fixed income, derivatives and futures;
  • Advisory services, brokerage, research and trading strategies within equity, fixed income and foreign exchange markets;
  • Cash management;
  • Custody and fund services;
  • Venture capital.

The Asset Management division main business area is Institutional Clients division – which provides asset management services to institutions, foundations and life insurance companies and is responsible for the investment management, marketing and sales of SEB's mutual funds.

The division offers a full spectrum of asset management and advisory services and its product range includes equity and fixed income, private equity, real estate and hedge fund management.

The Treasury division has overall responsible for cash management, liquidity management and internal financing between the Group divisions.

Operations and IT divisions are the Group's internal segments responsible for providing operations support and processing, as well as information technologies services for all Group's divisions. In addition, Operations divisions handles bookings, confirmations, payments and reconciliations, and customer service and support.

Staff Functions division have dedicated responsibilities in order to support the business units within own area of expertise: HR, finance, marketing and communication, credits and risk control, security, procurement and real estate, compliance, internal audit.

A geographical segment means a constituent part of the business participating in provision of services within certain economic environment the risk and returns whereof are different from other constituent parts operating in other economic environments.

The geographical segments are not defined by the Group. All activities of the Group are performed on the territory of Republic of Lithuania. Revenues and expenses related to major non resident customers services is immaterial for the purpose of these financial statements and are not presented to the chief operating decision maker.

10


AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 3 SEGMENT REPORTING (CONTINUED)

Business segments of the Group for the period ended 31 March 2011 were as follows:

Baltic Division Merchant Banking Asset Management Treasury Operations Staff Functions Information Technologies Eliminations Total Group
Net interest income 67,019 19 31 5,695 - - - (2) 72,762
- Internal (72,327) (103) 24 72,408 - - - (2) -
- External 139,346 122 7 (66,713) - - - - 72,762
Net commission income 36,768 - 2,991 (27) - - - - 39,732
- Internal 2,080 - (2,080) - - - - - -
- External 34,688 - 5,071 (27) - - - - 39,732
Net financial income 14,657 (1) - 38 - - - - 14,694
Net other income (2,124) - - - - (4) - - (2,128)
Net operating income 116,320 18 3,022 5,706 - (4) - (2) 125,060
Total staff costs and other administrative expenses (75,248) (198) (804) (148) 984 1,323 - 2 (74,089)
Total impairment losses 144,918 - - - - - - - 144,918
Profit before income tax 185,990 (180) 2,218 5,558 984 1,319 - - 195,889
Income tax expense (21,762) 20 1 - - - - - (21,741)
Net profit for the year 164,228 (160) 2,219 5,558 984 1,319 - - 174,148
Total Assets 18,635,497 5,064 16,104 10,074,033 - - - (6,970,289) 21,760,409
Total Liabilities 16,600,354 5,224 12,958 10,074,737 - - - (6,970,288) 19,722,985
Acquisition of intangible assets and property, plant and equipment 7,060 - 14 - - - - - 7,074

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 3 SEGMENT REPORTING (CONTINUED)

For the period ended 31 March 2011 reconciliation between Group's Segment reporting and financial statements is presented below:

Eliminations
Segment Reporting Interest income from Hedged L&R Other reconciling entries Financial Statements
Net interest income 72,762 14,327 (304) 86,785
Net commission income 39,732 - 549 40,281
Net financial income 14,694 (14,327) 636 1,003
Net other income (2,128) - 2,128 -
Net operating income 125,060 - 3,009 128,069
Total staff costs and other administrative expenses (74,089) - (2,642) (76,731)
Total impairment losses 144,918 - (367) 144,551
Profit before income tax 195,889 - - 195,889
Income tax (21,741) - - (21,741)
Net profit for the year 174,148 - - 174,148

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 3 SEGMENT REPORTING (CONTINUED)

Business segments of the Group for the period ended 31 March 2010 were as follows:

Baltic Division Merchant Banking Asset Management Treasury Operations Staff Functions Information Technologies Eliminations Total Group
Net interest income 63,160 3,414 96 (25,380) - - - (5) 41,285
- Internal (65,227) 2,380 89 62,763 - - - (5) -
- External 128,387 1,034 7 (88,143) - - - - 41,285
Net commission income 31,595 3,054 2,803 (300) - - - - 37,152
- Internal 1,828 665 (2,193) (300) - - - - -
- External 29,767 2,389 4,996 - - - - - 37,152
Net financial income 3,840 24,980 - (1,528) - - - - 27,292
Net other income 29,909 2 - 8 - - 10,124 (10,180) 29,863
Net operating income 128,504 31,450 2,899 (27,200) - - 10,124 (10,185) 135,592
Total staff costs and other administrative expenses (63,862) (4,143) (964) (119) 462 1,143 (10,653) 10,185 (67,951)
Capital (losses) (6) - - - - - - - (6)
Total impairment losses (167,449) - - - - - - - (167,449)
Loss before income tax (102,813) 27,307 1,935 (27,319) 462 1,143 (529) - (99,814)
Income tax benefit 19,299 106 64 - - - - - 19,469
Net (loss) for the year (83,514) 27,413 1,999 (27,319) 462 1,143 (529) - (80,345)
Total Assets 20,085,517 533,019 19,405 13,441,893 - - - (9,076,709) 25,003,125
Total Liabilities 18,328,063 505,606 16,799 13,479,917 - - - (9,121,330) 23,209,055
Acquisition of intangible assets and property, plant and equipment 20,294 - - - - - - - 20,294

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 3 SEGMENT REPORTING (CONTINUED)

For the period ended, 31 March 2010 reconciliation between Group's Segment reporting and financial statements is presented below:

Eliminations
Segment Reporting Interest income from Hedged L&R Litectus Adjustments Lease Provisions Adjustment Grouping Reclassifi-cation Other reconciling entries Financial Statements
Net interest income 41,285 19,932 - - - (7,012) 54,205
Net commission income 37,152 - - - - 569 37,721
Net financial income 27,292 (19,932) - - 30,137 6,099 43,596
Net other income 29,863 - - - (30,137) 2,513 2,239
Net operating income 135,592 - - - - 2,169 137,761
Total staff costs and other administrative expenses (67,951) - 222 (323) - (2,175) (70,227)
Capital losses (6) - - - - 6 -
Total impairment losses (167,449) - - 323 - - (167,126)
Loss before income tax (99,814) - 222 - - - (99,592)
Income tax benefit 19,469 - (33) - - - 19,436
Loss for the year from discontinued operations - - (189) - - - (189)
Net (loss) for the year (80,345) - - - - - (80,345)

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 4 ASSETS UNDER MANAGEMENT

The Group The Bank
31 March 2011 31 December 2010 31 March 2011 31 December 2010
Private individuals and corporate customers' assets
742,892 752,300 under management - -
205,043 204,399 Pillar two conservative pension fund (SEB Pension 1) - -
863,439 853,877 Pillar two balanced pension fund (SEB Pension 2) - -
118,639 114,298 Pillar two equity pension fund (SEB Pension 3) - -
Conservative voluntary pension fund
13,368 13,826 (SEB Pension 1 Plus) - -
Balanced voluntary pension fund
50,630 51,205 (SEB Pension 2 Plus) - -
133,904 134,632 World market fund of funds - -
110,475 112,394 SEB equity fund of funds - -
2,238,390 2,236,931 Total assets under management - -

NOTE 5 OFF BALANCE SHEET ITEMS

The Group The Bank
31 March 2011 31 December 2010 31 March 2011 31 December 2010
1,610,947 1,937,253 Agreements to grant loans 1,943,622 2,134,822
517,710 491,480 Guarantees issued 531,128 504,810
123,690 102,511 Letters of credit issued 123,690 103,263
Commitments to purchase assets and other commitments
34,988 259,857 - -
1,998 12 Commitments to sell securities 1,998 12
38 38 Customs guarantees collateralised by deposits 38 38

NOTE 6 RELATED PARTIES

A number of banking transactions are entered into with related parties in the normal course of business. The transactions with top parent company include loans, deposits and debt instrument transactions. Transactions with SEB group (including parent bank) can be specified as follows:

The Group The Bank
31 March 2011 31 December 2010 Interest rate % 31 March 2011 31 December 2010
759,149 1,139,291 Outstanding loan amount at year end 0,13-2,86 758,402 1,138,822
Derivative financial instruments
54,357 73,984 at the year ended - 54,357 73,984
3,258 2,958 Other assets at the year end - 2,717 2,182
Outstanding deposit amount
8,929,773 9,230,130 at the year end 0,1-5,5 7,426,740 7,729,838
572,094 655,616 Other liabilities at the year end - 571,627 652,883
Commitments to grant loans
135 2,532 at the year end - 135 2,362
7,307 7,269 Guarantees issued at the year end - 7,307 7,269
For 3 month period ended 31 March 2011 and 2010
1,446 1,959 Interest income - 1,440 1,956
(80,571) (90,669) Interest expense - (71,904) (78,857)
Other services received and cost
(2,943) 188 incurred from SEB group, net - (4,620) (1,647)

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 6 RELATED PARTIES (CONTINUED)

Transactions with parent bank can be specified as follows:

The Group The Bank
31 March 2011 31 December 2010 Interest rate % 31 March 2011 31 December 2010
646,244 1,113,577 Outstanding loan amount at year end 0,13-2,06 646,024 1,113,473
Derivative financial instruments - - -
54,357 73,984 at the year ended - 54,357 73,984
581 738 Other assets at the year end - 86 150
Outstanding deposit amount
8,871,145 9,172,930 at the year end 0,31-5,5 7,368,112 7,672,638
570,345 651,245 Other liabilities at the year end - 570,345 651,176
17 199 at the year end - 17 29
- - Guarantees issued at the year end - - -
For 3 month period ended 31 March 2011 and 2010
1,317 1,905 Interest income - 1,316 1,904
(80,521) (90,650) Interest expense - (71,854) (78,838)
Other services received and cost
(2,081) (858) incurred from SEB group, net - (3,592) (2,509)

Transactions between the Bank and its subsidiaries can be specified as follows:

Interest rate % The Bank
31 March 2011 31 December 2010
Off-balance sheet commitments
Agreements to grant loans - 332,675 197,569
Guarantees issued - 13,418 13,330
Letters of credit issued - - 752
Outstanding loan amounts
AB SEB Lizingas 0,19-1,48 334,052 451,237
UAB SEB Venture Capital 1,45-2,64 18,001 14,001
Outstanding deposit amounts
UAB SEB Venture Capital 0,1 2,692 1,333
UAB SEB Investiciţu Valdymas 0,05-0,1 12,591 17,774
UAB SEB Enskilda - n/a 9,325
UAB SEB Gyvybes Draudimas - n/a n/d
UAB Litec tus - n/a n/d
AB SEB Lizingas 0,05-0,95 152,985 92,942
Other assets at year end - 2,231 2,361
Issued debt securities purchased by subsidiaries - - -
Other liabilities at year end - 7 7
For 3 month period ended 31 March 2011 and 2010
Interest income - 1,035 2,590
Interest expense - (209) (151)
Dividend income - 6,064 3,734
Other services received and cost incurred from subsidiaries, net - 3,002 (34,618)

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS

FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 7 DEBT SECURITIES ISSUANCE AND REDEMPTION

During the three months of 2011 the Bank successfully placed 11 securities issues, as presented in the table below:

Issue date Redemption date Duration Currency Amount in issue (in LTL) Interest rate or index
2011.01.11 2013.01.23 743 days LTL 763,100 EUR/BRL ir EUR/MXN kursai
2011.01.11 2013.01.23 743 days EUR 888,060 EUR/BRL ir EUR/MXN kursai
2011.01.26 2014.02.12 1 113 days LTL 2,340,500 Commerzbank East Asia Index
2011.01.26 2014.02.12 1 113 days LTL 1,999,700 Commerzbank East Asia Index
2011.01.26 2014.02.12 1 113 days EUR 1,086,596 Commerzbank East Asia Index
2011.02.23 2013.03.13 749 days EUR 2,336,510 AstraZeneca PLC, Swedbank AB ir Skanska AB
2011.02.23 2013.03.13 749 days EUR 1,815,137 AstraZeneca PLC, Swedbank AB ir Skanska AB
2011.03.01 2014.03.19 1 114 days LTL 3,095,300 Gazprom OAO, Rosneft Oil Co, Lukoil OAO, NovaTek OAO, MMC Norilsk Nickel OJSC, Severstal OAO, Evraz Group SA, Mechel, X5 Retail Group NV ir Magnit OJSC
2011.03.01 2014.03.19 1 114 days LTL 848,500 Gazprom OAO, Rosneft Oil Co, Lukoil OAO, NovaTek OAO, MMC Norilsk Nickel OJSC, Severstal OAO, Evraz Group SA, Mechel, X5 Retail Group NV ir Magnit OJSC
2011.03.01 2014.03.19 1 114 days EUR 646,019 Gazprom OAO, Rosneft Oil Co, Lukoil OAO, NovaTek OAO, MMC Norilsk Nickel OJSC, Severstal OAO, Evraz Group SA, Mechel, X5 Retail Group NV ir Magnit OJSC
2011.03.09 2011.06.10 93 days LTL 6,204,000 0.85%

During the three months of 2011 the Bank successfully redeemed its 24 securities issues, as presented in the table below:

Issue date Redemption date Duration Currency Amount in issue (in LTL) Interest rate or index
2007.12.04 2011.01.25 1 148 days LTL 1,580,700 CECE Composite
2007.12.04 2011.01.25 1 148 days LTL 729,700 CECE Composite
2007.12.14 2011.02.02 1 146 days LTL 4,922,300 FTSE/JSE Africa TOP40
2007.12.14 2011.02.02 1 146 days LTL 5,186,200 FTSE/JSE Africa TOP40
2007.12.14 2011.02.02 1 146 days LTL 5,002,600 DAXglobal Emerging 11
2007.12.14 2011.02.02 1 146 days LTL 4,697,800 DAXglobal Emerging 11
2007.12.14 2011.02.02 1 146 days EUR 7,214,280 DAXglobal Emerging 11
2007.12.14 2011.02.02 1 146 days LTL 1,697,300 Dow Jones EURO STOXX 50, TOPIX, S&P 500
2007.12.14 2011.02.02 1 146 days LTL 1,341,400 Dow Jones EURO STOXX 50, TOPIX, S&P 500
2008.01.11 2011.01.11 1 096 days LTL 500,000,000 7.50%
2008.02.06 2011.02.24 1 114 days LTL 249,900 AB Apranga, AB Ükio bankas, AS Tallinna Kaubamaja, AS Arco Vara
2008.02.06 2011.02.24 1 114 days LTL 145,700 AB Apranga, AB Ükio bankas, AS Tallinna Kaubamaja, AS Arco Vara
2008.02.06 2011.02.24 1 114 days LTL 5,543,800 S&P BRIC 40
2008.02.06 2011.02.24 1 114 days LTL 6,174,300 S&P BRIC 40
2008.02.06 2011.02.24 1 114 days LTL 3,396,300 RDX (Russian Depository Index)
2008.02.06 2011.02.24 1 114 days LTL 5,185,800 RDX (Russian Depository Index)
2008.02.06 2011.02.24 1 114 days EUR 2,059,250 RDX (Russian Depository Index)
2008.03.04 2011.02.22 1 085 days LTL 867,500 S&P Southeast Asia 40
2008.03.04 2011.02.22 1 085 days LTL 2,076,300 S&P Southeast Asia 40
2008.03.04 2011.03.23 1 114 days LTL 1,062,400 ABN AMRO Middle East Price Return
2008.03.04 2011.03.23 1 114 days LTL 2,225,400 ABN AMRO Middle East Price Return
2009.12.24 2011.01.04 376 days LTL 10,000,000 8.00%
2010.02.09 2011.02.21 377 days LTL 10,000,000.00 5.50%
2010.03.05 2011.03.17 377 days LTL 10,000,000 3.95%

AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 8 DISPOSAL OF SUBSIDIARIES

On 3 March 2011 100% of subsidiary shares UAB SEB Enskilda were sold to the Banks parent company Skandinaviska Enskilda Banken AB (publ), for the amount of LTL 10,092 thousand.

31 December 2010
Due from banks, net 1,898
Term deposits 7,417
Property, plant and equipment 222
Other assets, net of impairment losses 909
Total assets 10,446
Accrued expenses 21
Other liabilities and provisions 333
Total liabilities 354
Fair value of net assets 10,092
Sales price 10,092
Adjustment due to acquisition cost of investment (1,166)
Profit from disposal of subsidiary (1,166)
Cash and cash equivalents in subsidiary being sold 1,898
Net cash flow from disposal of subsidiary 8,194

NOTE 9 SIGNIFICANT EVENTS AFTER THE BALANCE SHEET DATE

After 31 March 2011 the Bank successfully completed 6 debt securities issues with the nominal value of LTL 16 953 thousand.

After 31 March 2011 the Bank successfully redeemed 8 debt securities issues with the nominal value of LTL 21 882 thousand.

NOTE 10 MAJOR EVENTS IN THE ISSUER'S ACTIVITIES

On 12 January 2011, the Bank announced that Aušra Matusevičienė, the member of the management board of SEB Bank, to take new position in SEB Group. She will be responsible for Baltic IT and Operations, as well as for coordination and development of SEB branches in Riga and Vilnius in SEB Group Operations and IT. She will take her new position from March 15, 2011. Accordingly, A. Matusevičienė will no longer be a member of the management board of SEB Bank from the said date.

On 4 February 2011, the Bank announced that According to preliminary data, unaudited net loss suffered over the year 2010 by SEB Bank is LTL 12,1 million (EUR 3,5 million) and by SEB Bank Group - LTL 18,0 million (EUR 5,2 million). The result has been calculated in accordance with the requirements set by the acts of the Bank of Lithuania and legal acts of the Republic of Lithuania. Over the year 2009, audited net loss suffered by the Bank totaled LTL 1 546,2 million (EUR 447,8 million) and by the Group - LTL 1 427,5 million (EUR 413,43 million). The result of the year 2010 of SEB Bank includes sale profit resulting from the transfer of shares of the Bank's subsidiary companies SEB Gyvybės Draudimas and Litectus to SEB Group concluded in the first quarter of 2010. The result of the year 2010 of SEB Bank Group includes the result of Litectus in January and February; the result of SEB Gyvybės Draudimas is not included.

On 3 March 2011, the Bank announced that on 3 March 2011 SEB Bank has transferred 100% of the shares of its subsidiary company SEB Enskilda UAB to the parent company of SEB Bank Skandinaviska Enskilda Banken AB (publ). Taking in consideration that SEB Enskila UAB has a licence for securities brokerage and according article 10 of the Law on Markets of Financial Instruments of Republic of Lithuania prior to the transfer of shares the approval of Securities Commission of Republic of Lithuania has been received. The shares of SEB Enskilda (Latvia) and SEB Enskilda (Estonia) were transferred simultaneously. The reason of the share transfer is the intention to integrate all investment banking services in the Merchant Banking division of Skandinaviska Enskilda Banken AB (publ). It is expected that integration will improve uniform handling and coordination of the activities in the international SEB group. This change will not affect the clients of SEB Enskilda UAB.

On 14 March 2011, the Bank announced that AB SEB bankas corrects the information announced on 12 January 2011 about the date when Aušra Matusevičienė, the member of the management board of AB SEB bankas, will take her new position; Aušra Matusevičienė will start working in her new position starting from 11 April 2011. Within the SEB Group's Operations and IT subdivision, Aušra Matusevičienė will be responsible for IT and operations in the Baltic banks and for coordination and development of the activities of SEB branches in Riga and Vilnius. Taking the above stated into account, Aušra Matusevičienė will hold the position of a member of the management board of AB SEB bankas until 8 April 2011 (instead of the previously announced 15 March 2011).

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AB SEB BANK

NOTES TO THE CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE 3 MONTHS PERIOD ENDED 31 MARCH 2011

(All amounts in LTL thousands unless otherwise stated)

NOTE 10 MAJOR EVENTS IN THE ISSUER'S ACTIVITIES (CONTINUED)

On 17 March 2011, the Bank announced that on the 30th of March 2011, the Annual General Meeting of Shareholders of AB SEB bankas will take place. The Annual General Meeting is initiated and convened by the Board of the Bank. 100 % of shares of the Bank is owned by Skandinaviska Enskilda Banken AB. Issues on the agenda:

  1. Regarding the Annual Report of the Bank;
  2. Regarding the Report of the Auditor of the Bank;
  3. Regarding the comments and proposals of the Supervisory Council of the Bank;
  4. Regarding approval of the Consolidated Financial Statements of the Bank for the Year 2010;
  5. Regarding distribution of the Year 2010 profit (loss) of the Bank.

The Board of the Bank also approved the draft decisions of the Annual General Meeting of Shareholders of the Bank.

On 25 March 2011, the Bank announced that the Supervisory Council of AB SEB bankas has resolved to appoint Jonas Iržikevičius as a new management board member of AB SEB bankas from the 11th April 2011. Jonas Iržikevičius will take his new position as member of the Management Board of AB SEB bankas not earlier than upon approval by the Bank of Lithuania.

On 31 March 2011, the Bank announced that on 30 March 2011 the Annual General Meeting of Shareholders of AB SEB bankas took place and decisions on all issues on the agenda were adopted:

  1. Consolidated Annual Report of AB SEB bankas has been familiarized with;
  2. Report of the auditor of AB SEB bankas has been familiarized with;
  3. Comments and Proposals of the Supervisory Council of AB SEB bankas have been familiarized with;
  4. Year 2010 Consolidated Financial Statements of AB SEB bankas and AB SEB bankas Group were approved;
  5. Distribution of the year 2010 profit (loss) of AB SEB bankas was approved;

On 3 May 2011, the Bank announced that according to preliminary data, unaudited net profit earned over the first quarter of the year 2011 by AB SEB bankas is LTL 97,6 million (EUR 28,3 million) and by AB SEB bankas Group is LTL 174,1 million (EUR 50,4 million). The result has been calculated in accordance with the requirements set by the acts of the Bank of Lithuania and legal acts of the Republic of Lithuania. Over the first quarter of the year 2010, unaudited net loss suffered by AB SEB bankas totalled LTL 59,4 million (EUR 17,2 million) and by the Bank's Group – LTL 80,3 million (EUR 23,3 million). The result of the first quarter of the year 2011 of AB SEB Bankas includes sale profit resulting from transfer of shares of the Bank's subsidiary company UAB "SEB Enskilda" to SEB Group. The result of the first quarter of the year 2011 of the AB SEB bankas Group doesn't include the result of UAB "SEB Enskilda".


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