Note 7 - Losses
| Parent Bank (NOKm) | 1 Jan 19 | Change in provision | Net write-offs /recoveries | 30 Sept 2019 |
| Loans as amortised cost- CM | 742 | 137 | -5 | 874 |
| Loans as amortised cost- RM | 45 | 14 | -5 | 54 |
| Loans at fair value over OCI- RM | 75 | 4 | - | 79 |
| Loans at fair value over OCI- CM | - | 1 | - | 1 |
| Provision for expected credit losses on loans and guarantees | 862 | 156 | -10 | 1,008 |
| Presented as | ||||
| Provision for loan losses | 697 | 186 | -10 | 873 |
| Other debt- provisons | 148 | -28 | - | 120 |
| Other comprehensive income - fair value adjustment | 17 | -2 | - | 15 |
| Parent Bank (NOKm) | 1 Jan 18 | Change in provision | Net write-offs /recoveries | 30 Sept 2018 |
| Loans as amortised cost- CM | 1,017 | -153 | - | 864 |
| Loans as amortised cost- RM | 32 | 5 | - | 37 |
| Loans at fair value over OCI- RM | 65 | 12 | -1 | 76 |
| Provision for expected credit losses on loans and guarantees | 1,114 | -136 | -1 | 975 |
| Presented as | ||||
| Provision for loan losses | 1,027 | -181 | -1 | 845 |
| Other debt- provisons | 68 | 46 | - | 115 |
| Other comprehensive income - fair value adjustment | 18 | -2 | - | 17 |
| Parent Bank (NOKm) | 1 Jan 18 | Change in provision | Net write-offs /recoveries | 31 Dec 2018 |
| 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 Jan 19 | Change in provision | Net write-offs /recoveries | 30 Sept 2019 |
| Loans as amortised cost- CM | 766 | 145 | -7 | 905 |
| Loans as amortised cost- RM | 68 | 18 | -5 | 80 |
| Loans at fair value over OCI- RM | 75 | 4 | - | 79 |
| Loans at fair value over OCI- CM | - | 1 | - | 1 |
| Provision for expected credit losses on loans and guarantees | 909 | 167 | -12 | 1,065 |
| Presented as | ||||
| Provision for loan losses | 744 | 197 | -12 | 930 |
| Other debt- provisons | 148 | -28 | - | 120 |
| Other comprehensive income - fair value adjustment | 17 | -2 | - | 15 |
| Group (NOKm) | 1 Jan 18 | Change in provision | Net write-offs /recoveries | 30 Sept 2018 |
| Loans as amortised cost- CM | 1,037 | -153 | 2 | 886 |
| Loans as amortised cost- RM | 52 | 7 | - | 59 |
| Loans at fair value over OCI- RM | 65 | 12 | -1 | 76 |
| Provision for expected credit losses on loans and guarantees | 1,154 | -134 | 1 | 1,020 |
| Presented as | ||||
| Provision for loan losses | 1,068 | -181 | 1 | 889 |
| Other debt- provisons | 68 | 46 | - | 115 |
| Other comprehensive income - fair value adjustment | 18 | -2 | - | 17 |
| Group (NOKm) | 1 Jan 18 | Change in provision | Net write-offs /recoveries | 31 Dec 2018 |
| 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 |
| Development in provision for expected credit losses on loans | ||||||||||||||
| January - September 2019 | January - September 2018 | 2018 | ||||||||||||
| Parent Bank (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | ||
| Opening balance | 91 | 210 | 413 | 714 | 83 | 207 | 754 | 1,044 | 83 | 207 | 755 | 1,044 | ||
| Provision for credit losses | ||||||||||||||
| Transfer to (from) stage 1 | 28 | -28 | -0 | - | 26 | -26 | 0 | - | 30 | -30 | 0 | - | ||
| Transfer to (from) stage 2 | -5 | 5 | -0 | - | -6 | 6 | 0 | - | -5 | 5 | 0 | - | ||
| Transfer to (from) stage 3 | -0 | -3 | 4 | - | 0 | -2 | 2 | - | 0 | -2 | 3 | - | ||
| Net remeasurement of loss allowances | -32 | 79 | 161 | 208 | -32 | 46 | -190 | -176 | -31 | 32 | 75 | 76 | ||
| Originations or purchases | 28 | 22 | 1 | 51 | 31 | 36 | 0 | 68 | 49 | 90 | 1 | 139 | ||
| Derecognitions | -25 | -49 | -1 | -75 | -21 | -50 | -3 | -74 | -34 | -92 | -4 | -130 | ||
| Actual loan losses | - | - | -10 | -10 | - | - | - | - | - | - | -415 | -415 | ||
| Closing balance | 86 | 236 | 566 | 888 | 80 | 217 | 563 | 861 | 91 | 210 | 413 | 714 | ||
| Development in provision for expected credit losses on guarantees and unused credit lines | ||||||||||||||
| January - September 2019 | January - September 2018 | 2018 | ||||||||||||
| Parent Bank (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | ||
| Opening balance | 11 | 47 | 90 | 148 | 13 | 49 | 7 | 70 | 13 | 49 | 7 | 70 | ||
| Provision for credit losses | ||||||||||||||
| Transfer to (from) stage 1 | 3 | -3 | -0 | - | 2 | -2 | -0 | - | 2 | -2 | -0 | - | ||
| Transfer to (from) stage 2 | -1 | 1 | - | - | -1 | 1 | -0 | - | -1 | 1 | -0 | - | ||
| Transfer to (from) stage 3 | -0 | -0 | 0 | - | -0 | -0 | 0 | - | -0 | -0 | 0 | - | ||
| Net remeasurement of loss allowances | -5 | 7 | -14 | -12 | -5 | 16 | 40 | 51 | -3 | 12 | 83 | 92 | ||
| Originations or purchases | 5 | 1 | 0 | 6 | 5 | 7 | 0 | 12 | 6 | 3 | 0 | 9 | ||
| Derecognitions | -3 | -19 | -0 | -22 | -4 | -14 | -0 | -18 | -6 | -17 | -0 | -23 | ||
| Closing balance | 10 | 34 | 76 | 120 | 10 | 57 | 47 | 115 | 11 | 47 | 90 | 148 | ||
| Development in provision for expected credit losses on loans | ||||||||||||||
| January - September 2019 | January - September 2018 | 2018 | ||||||||||||
| Group (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | ||
| Opening balance | 102 | 223 | 436 | 761 | 93 | 219 | 773 | 1,084 | 93 | 218 | 775 | 1,085 | ||
| Provision for credit losses | ||||||||||||||
| Transfer to (from) stage 1 | 31 | -30 | -1 | - | 25 | -24 | -1 | - | 32 | -31 | -0 | - | ||
| Transfer to (from) stage 2 | -6 | 7 | -1 | - | -6 | 5 | 1 | - | -6 | 7 | -0 | - | ||
| Transfer to (from) stage 3 | -0 | -5 | 5 | - | -1 | -3 | 4 | - | -0 | -3 | 4 | - | ||
| Net remeasurement of loss allowances | -35 | 82 | 169 | 216 | -35 | 49 | -185 | -171 | -34 | 35 | 83 | 85 | ||
| Originations or purchases | 33 | 26 | 4 | 63 | 34 | 39 | 1 | 74 | 53 | 93 | 3 | 149 | ||
| Derecognitions | -26 | -51 | -6 | -83 | -22 | -52 | -9 | -83 | -36 | -94 | -11 | -140 | ||
| Actual loan losses | - | - | -12 | -12 | - | - | - | - | - | - | -417 | -417 | ||
| Closing balance | 99 | 252 | 594 | 945 | 88 | 233 | 584 | 905 | 102 | 224 | 436 | 761 | ||
| Development in provision for expected credit losses on guarantees and unused credit lines | ||||||||||||||
| January - September 2019 | January - September 2018 | 2018 | ||||||||||||
| Group (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | ||
| Opening balance | 11 | 47 | 90 | 148 | 13 | 49 | 7 | 70 | 13 | 49 | 7 | 70 | ||
| Provision for credit losses | ||||||||||||||
| Transfer to (from) stage 1 | 3 | -3 | -0 | - | 2 | -2 | -0 | - | 2 | -2 | -0 | - | ||
| Transfer to (from) stage 2 | -1 | 1 | - | - | -1 | 1 | -0 | - | -1 | 1 | -0 | - | ||
| Transfer to (from) stage 3 | -0 | -0 | 0 | - | -0 | -0 | 0 | - | -0 | -0 | 0 | - | ||
| Net remeasurement of loss allowances | -5 | 7 | -14 | -12 | -5 | 16 | 40 | 51 | -3 | 12 | 83 | 92 | ||
| Originations or purchases | 5 | 1 | 0 | 6 | 5 | 7 | 0 | 12 | 6 | 3 | 0 | 9 | ||
| Derecognitions | -3 | -19 | -0 | -22 | -4 | -14 | -0 | -18 | -6 | -17 | -0 | -23 | ||
| Closing balance | 10 | 34 | 76 | 120 | 10 | 57 | 47 | 115 | 11 | 47 | 90 | 148 | ||
