Note 7 - Losses
| Parent Bank (NOKm) | 1 January 19 | Change in provision | Net write-offs/ recoveries |
31 Dec 2019 |
| Loans as amortised cost- CM | 742 | 201 | -27 | 916 |
| Loans as amortised cost- RM | 45 | -6 | -5 | 34 |
| Loans at fair value over OCI- RM | 75 | 34 | - | 109 |
| Loans at fair value over OCI- CM | - | 1 | - | 1 |
| Provision for expected credit losses on loans and guarantees | 862 | 230 | -32 | 1,060 |
| Presented as | ||||
| Provision for loan losses | 697 | 272 | -32 | 937 |
| Other debt- provisons | 148 | -48 | - | 100 |
| Other comprehensive income - fair value adjustment | 17 | 6 | - | 23 |
| Parent Bank (NOKm) | 1 January 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 January 19 | Change in provision | Net write-offs/ recoveries |
31 Dec 2019 |
| Loans as amortised cost- CM | 766 | 212 | -31 | 948 |
| Loans as amortised cost- RM | 68 | 0 | -5 | 63 |
| Loans at fair value over OCI- RM | 75 | 34 | - | 109 |
| Loans at fair value over OCI- CM | - | 1 | - | 1 |
| Provision for expected credit losses on loans and guarantees | 909 | 248 | -36 | 1,121 |
| Presented as | ||||
| Provision for loan losses | 744 | 290 | -36 | 998 |
| Other debt- provisons | 148 | -48 | - | 100 |
| Other comprehensive income - fair value adjustment | 17 | 6 | - | 23 |
| Group (NOKm) | 1 January 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 | |||||||||
| Jan-Dec 2019 | Jan-Dec 2018 | ||||||||
| Parent Bank (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | |
| Opening balance | 91 | 210 | 413 | 714 | 83 | 207 | 755 | 1,044 | |
| Provision for credit losses | |||||||||
| Transfer to (from) stage 1 | 29 | -29 | -0 | - | 30 | -30 | -0 | - | |
| Transfer to (from) stage 2 | -10 | 10 | -0 | - | -5 | 5 | -0 | - | |
| Transfer to (from) stage 3 | -0 | -15 | 15 | - | -0 | -2 | 3 | - | |
| Net remeasurement of loss allowances | -29 | 122 | 191 | 285 | -31 | 32 | 75 | 76 | |
| Originations or purchases | 40 | 37 | 1 | 79 | 49 | 90 | 1 | 139 | |
| Derecognitions | -31 | -52 | -1 | -85 | -34 | -92 | -4 | -130 | |
| Actual loan losses | - | - | -32 | -32 | -415 | -415 | |||
| Closing balance | 91 | 283 | 586 | 961 | 91 | 210 | 413 | 714 | |
| Development in provision for expected credit losses on guarantees and unused credit lines | |||||||||
| Jan-Dec 2019 | Jan-Dec 2018 | ||||||||
| Parent Bank (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | |
| Opening balance | 11 | 47 | 90 | 148 | 13 | 49 | 7 | 70 | |
| Provision for credit losses | |||||||||
| Transfer to (from) stage 1 | 3 | -3 | -0 | - | 2 | -2 | -0 | - | |
| Transfer to (from) stage 2 | -1 | 1 | - | - | -1 | 1 | -0 | - | |
| Transfer to (from) stage 3 | -0 | -0 | 0 | - | -0 | -0 | 0 | - | |
| Net remeasurement of loss allowances | -2 | 3 | -33 | -33 | -3 | 12 | 83 | 92 | |
| Originations or purchases | 7 | 1 | 0 | 8 | 6 | 3 | 0 | 9 | |
| Derecognitions | -3 | -20 | -0 | -24 | -6 | -17 | -0 | -23 | |
| Actual loan losses | - | - | - | - | - | - | - | - | |
| Closing balance | 14 | 29 | 57 | 100 | 11 | 47 | 90 | 148 | |
| Development in provision for expected credit losses on loans | |||||||||
| Jan-Dec 2019 | Jan-Dec 2018 | ||||||||
| Group (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | |
| Opening balance | 102 | 223 | 436 | 761 | 93 | 218 | 775 | 1,085 | |
| Provision for credit losses | |||||||||
| Transfer to (from) stage 1 | 32 | -31 | -1 | - | 32 | -31 | -0 | - | |
| Transfer to (from) stage 2 | -11 | 13 | -2 | - | -6 | 7 | -0 | - | |
| Transfer to (from) stage 3 | -1 | -16 | 16 | - | -0 | -3 | 4 | - | |
| Net remeasurement of loss allowances | -34 | 125 | 198 | 290 | -34 | 35 | 83 | 85 | |
| Originations or purchases | 48 | 44 | 10 | 102 | 53 | 93 | 3 | 149 | |
| Derecognitions | -33 | -55 | -7 | -96 | -36 | -94 | -11 | -140 | |
| Actual loan losses | - | - | -36 | -36 | - | - | -417 | -417 | |
| Closing balance | 104 | 302 | 616 | 1,021 | 102 | 224 | 436 | 761 | |
| Development in provision for expected credit losses on guarantees and unused credit lines | |||||||||
| Jan-Dec 2019 | Jan-Dec 2018 | ||||||||
| Group (NOKm) | Stage 1 | Stage 2 | Stage 3 | Total | Stage 1 | Stage 2 | Stage 3 | Total | |
| Opening balance | 11 | 47 | 90 | 148 | 13 | 49 | 7 | 70 | |
| Provision for credit losses | |||||||||
| Transfer to (from) stage 1 | 3 | -3 | -0 | - | 2 | -2 | -0 | - | |
| Transfer to (from) stage 2 | -1 | 1 | - | - | -1 | 1 | -0 | - | |
| Transfer to (from) stage 3 | -0 | -0 | 0 | - | -0 | -0 | 0 | - | |
| Net remeasurement of loss allowances | -2 | 3 | -33 | -33 | -3 | 12 | 83 | 92 | |
| Originations or purchases | 7 | 1 | 0 | 8 | 6 | 3 | 0 | 9 | |
| Derecognitions | -3 | -20 | -0 | -24 | -6 | -17 | -0 | -23 | |
| Actual loan losses | - | - | - | - | - | - | - | - | |
| Closing balance | 14 | 29 | 57 | 100 | 11 | 47 | 90 | 148 | |
