Note 7 - Losses
| Parent Bank (NOKm) | 1 January 19 | Change in provision | Net write-offs/ recoveries | 31 Mar 2019 |
| Loans as amortised cost- CM | 742 | 50 | 1 | 792 |
| Loans as amortised cost- RM | 45 | 17 | 1 | 63 |
| Loans at fair value over OCI- RM | 75 | -12 | - | 63 |
| Provision for expected credit losses on loans and guarantees | 862 | 55 | 2 | 918 |
| Presented as | ||||
| Provision for loan losses | 697 | 64 | 2 | 763 |
| Other debt- provisons | 148 | -10 | - | 139 |
| Other comprehensive income - fair value adjustment | 17 | 0 | - | 17 |
| Parent Bank (NOKm) | 1 January 18 | Change in provision | Net write-offs/ recoveries | 31 Mar 18 |
| Loans as amortised cost- CM | 1,017 | 11 | -15 | 1,012 |
| Loans as amortised cost- RM | 32 | -3 | -2 | 27 |
| Loans at fair value over OCI- RM | 65 | -0 | -0 | 65 |
| Provision for expected credit losses on loans and guarantees | 1,114 | 8 | -17 | 1,104 |
| Presented as | ||||
| Provision for loan losses | 1,027 | 4 | -17 | 1,014 |
| Other debt- provisons | 68 | 1 | - | 70 |
| Other comprehensive income- fair value adjustment | 18 | 2 | - | 21 |
| Parent Bank (NOKm) | 1 January 18 | Change in provision | Net write-offs/ recoveries |
31 Dec 18 |
| Loans as amortised cost- CM | 1,017 | 125 | -400 | 742 |
| Loans as amortised cost- RM | 32 | 28 | -15 | 45 |
| Loans at fair value over OCI- RM | 65 | 10 | - | 75 |
| Provision for expected credit losses on loans and guarantees | 1,114 | 163 | -415 | 862 |
| Presented as | ||||
| Provision for loan losses | 1,027 | 86 | -415 | 697 |
| Other debt- provisons | 68 | 80 | - | 148 |
| Other comprehensive income - fair value adjustment | 18 | -2 | - | 17 |
| Group (NOKm) | 1 January 19 | Change in provision | Net write-offs/ recoveries | 31 Mar 19 |
| Loans as amortised cost- CM | 765 | 57 | 0 | 822 |
| Loans as amortised cost- RM | 68 | 17 | 1 | 86 |
| Loans at fair value over OCI- RM | 75 | -12 | - | 63 |
| Provision for expected credit losses on loans and guarantees | 907 | 62 | 1 | 971 |
| Presented as | ||||
| Provision for loan losses | 744 | 70 | 1 | 815 |
| Other debt- provisons | 148 | -10 | - | 139 |
| Other comprehensive income - fair value adjustment | 17 | 0 | - | 17 |
| Group (NOKm) | 1 January 18 | Change in provision | Net write-offs/ recoveries | 31 Mar 18 |
| Loans as amortised cost- CM | 1,039 | 10 | -15 | 1,034 |
| Loans as amortised cost- RM | 20 | -3 | -3 | 19 |
| Loans at fair value over OCI- RM | 97 | -0 | -0 | 92 |
| Provision for expected credit losses on loans and guarantees | 1,155 | 7 | -18 | 1,145 |
| Presented as | ||||
| Provision for loan losses | 1,068 | 6 | -18 | 1,055 |
| Other debt- provisons | 68 | - | - | 70 |
| Other comprehensive income- fair value adjustment | 18 | 2 | - | 21 |
| Group (NOKm) | 1 January 18 | Change in provision | Net write-offs/ recoveries |
31 Dec 18 |
| Loans as amortised cost- CM | 1,041 | 128 | -402 | 766 |
| Loans as amortised cost- RM | 49 | 34 | -15 | 68 |
| Loans at fair value over OCI- RM | 65 | 10 | - | 75 |
| Provision for expected credit losses on loans and guarantees | 1,155 | 171 | -417 | 909 |
| Presented as | ||||
| Provision for loan losses | 1,068 | 93 | -417 | 744 |
| Other debt- provisons | 68 | 80 | - | 148 |
| Other comprehensive income - fair value adjustment | 18 | -2 | - | 17 |
| Parent Bank | ||||||||||||
| January - March 2019 | January - March 2018 | January - December 2018 | ||||||||||
| Total Allowance for Credit Losses | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total |
| Opening balance | 102 | 257 | 503 | 862 | 96 | 256 | 762 | 1,114 | 96 | 256 | 762 | 1,114 |
| Provision for credit losses | ||||||||||||
| Transfer to (from) stage 1 | 20 | -19 | -0 | -0 | 13 | -13 | -0 | - | 32 | -32 | -0 | - |
| Transfer to (from) stage 2 | -3 | 3 | -0 | -0 | -3 | 5 | -2 | - | -6 | 6 | -0 | - |
| Transfer to (from) stage 3 | -0 | -3 | 3 | - | -0 | -9 | 9 | - | -0 | -2 | 3 | - |
| Net remeasurement of loss allowances | -19 | 38 | 56 | 75 | -14 | 10 | 30 | 26 | -34 | 45 | 158 | 168 |
| Originations or purchases | 13 | 9 | 0 | 22 | 20 | 0 | 0 | 20 | 55 | 93 | 1 | 148 |
| Derecognitions | -11 | -28 | -2 | -41 | -5 | -16 | -17 | -37 | -40 | -108 | -4 | -153 |
| Actual loan losses | - | - | - | - | -17 | -17 | -415 | -415 | ||||
| Closing balance | 102 | 257 | 560 | 918 | 107 | 232 | 766 | 1,104 | 102 | 257 | 503 | 862 |
| Group | ||||||||||||
| January - March 2019 | January - March 2018 | January - December 2018 | ||||||||||
| Total Allowance for Credit Losses | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage1 | Stage 2 | Stage 3 | Total |
| Opening balance | 112 | 271 | 526 | 909 | 105 | 269 | 780 | 1,154 | 106 | 267 | 782 | 1,155 |
| Provision for credit losses | ||||||||||||
| Transfer to (from) stage 1 | 20 | -19 | -0 | -0 | 4 | -4 | 0 | - | 34 | -33 | -0 | - |
| Transfer to (from) stage 2 | -3 | 3 | -0 | -0 | -1 | -3 | 4 | - | -7 | 7 | -0 | - |
| Transfer to (from) stage 3 | -0 | -3 | 3 | - | -6 | 2 | 3 | - | -0 | -4 | 4 | - |
| Net remeasurement of loss allowances | -19 | 38 | 61 | 80 | -7 | 4 | 33 | 30 | -37 | 47 | 167 | 177 |
| Originations or purchases | 13 | 9 | 0 | 22 | 14 | 0 | 0 | 14 | 59 | 96 | 3 | 158 |
| Derecognitions | 113 | 270 | 588 | -40 | -4 | -14 | -17 | -35 | -42 | -111 | -11 | -163 |
| Actual loan losses | - | - | - | - | -18 | -18 | -417 | -417 | ||||
| Closing balance | 113 | 270 | 588 | 971 | 104 | 255 | 784 | 1,143 | 112 | 271 | 526 | 909 |
