Note 13 - Net return on financial investments
| Parent Bank | Group | |||||||||
| Third quarter | January - September | January - September | Third quarter | |||||||
| 2021 | 2021 | 2022 | 2021 | 2022 | (NOKm) | 2022 | 2021 | 2022 | 2021 | 2021 |
| Valued at fair value through profit/loss | ||||||||||
| -433 | -94 | -100 | -293 | -479 | Value change in interest rate instruments | -388 | -194 | -67 | -72 | -283 |
| Value change in derivatives/hedging | ||||||||||
| -6 | 3 | 13 | -7 | 11 | Net value change in hedged bonds and derivatives* | 11 | -7 | 13 | 3 | -6 |
| 12 | -12 | -29 | 0 | -66 | Net value change in hedged fixed rate loans and derivatives | -66 | 0 | -29 | -12 | 12 |
| 301 | 96 | 122 | 232 | 386 | Other derivatives | 503 | 263 | 150 | 98 | 332 |
| Income from equity instruments | ||||||||||
| Income from owner interests | 248 | 519 | 109 | 179 | 705 | |||||
| 726 | -0 | - | 709 | 574 | Dividend from owner instruments | |||||
| 8 | 13 | - | 8 | 4 | Value change and gain/loss on owner instruments | 4 | -2 | - | 0 | 13 |
| 6 | 2 | 3 | 5 | 9 | Dividend from equity instruments | 13 | 21 | 8 | 1 | 22 |
| -4 | -7 | -8 | 1 | -19 | Value change and gain/loss on equity instruments | 32 | 162 | -66 | 36 | 163 |
| 610 | 1 | 1 | 656 | 422 | Total net income from financial assets and liabilities at fair value through profit/(loss) | 358 | 764 | 117 | 232 | 959 |
| Valued at amortised cost | ||||||||||
| -2 | -0 | 0 | -2 | -0 | Value change in interest rate instruments held to maturity | -0 | -2 | 0 | 0 | -2 |
| -2 | -0 | 0 | -2 | -0 | Total net income from financial assets and liabilities at amortised cost | -0 | -2 | 0 | 0 | -2 |
| 72 | 15 | 30 | 47 | 69 | Total net gain from currency trading | 69 | 46 | 30 | 16 | 70 |
| 680 | 17 | 32 | 700 | 491 | Total net return on financial investments | 427 | 808 | 148 | 248 | 1,026 |
| * Fair value hedging | ||||||||||
| -664 | -106 | -781 | -460 | -2,144 | Changes in fair value on hedging instrument | -2,144 | -460 | -781 | -106 | -664 |
| 657 | 109 | 794 | 454 | 2,156 | Changes in fair value on hedging item | 2,156 | 454 | 794 | 109 | 657 |
| -6 | 3 | 13 | -7 | 11 | Net Gain or Loss from hedge accounting | 11 | -7 | 13 | 3 | -6 |
