1 1 Financial statements Income statement of Oma Säästöpankki Ltd eur eur Interest income (1.1) , ,63 Interest expenses (1.1) , ,78 Net interest income , ,85 Income from equity-based investments (1.2) , ,81 Fee and commission income (1.3) , ,65 Fee and commission expenses (1.3) , ,61 Net gains on trading in securities and foreign currencies (1.4) , ,42 Net gains on available-for-sale financial assets (1.5) , ,49 Net income from hedge accounting (1.6) , ,38 Net income from investment property (1.7) , ,50 Other operating profit (1.8) , ,79 Administrative expenses , ,18 Personnel costs (1.9) , ,54 Other administrative expenses (1.10) , ,64 Depreciation, amortisation and impairment losses (1.11) equipment and intangible assets , ,33 Other operating expenses (1.8) , ,32 Impairment losses on loans and other receivables (1.12) , ,39 OPERATING PROFIT , ,30 Appropriations , ,88 Income taxes , ,56 PROFIT(LOSS) OF ACTUAL OPERATION AFTER TAXES , ,86 INCOME(LOSS) OF THE ACCOUNTING PERIOD , ,86
2 2 Balance sheet of Oma Säästöpankki Ltd ASSETS Cash and cash equivalents , ,99 Debt securities eligible for refinancing with central banks , ,08 (2.1) , ,38 Loans and advances to the public and general government (2.2) , ,35 Debt securities (2.3) , ,51 From the general government 0,00 0,00 From others , ,51 Stocks and shares (2.4) , ,24 Derivative contracts (2.5) , ,23 Immaterial goods (2.7) 109, ,22 Material goods , ,83 Investment real estates, real estate shares and book entries (2.8) , ,33 Other real estates and real estate community shares and book entries (2.8) , ,17 Other tangible assets , ,33 Other assets (2.10) , ,70 Accrued income and prepayments (2.11) , ,93 Deferred taxes (2.17) ,66 0,00 eur eur TOTAL ASSETS , ,46
3 3 LIABILITIES LIABILITIES eur eur Liabilities to credit institutions (2.12) , ,47 Liabilities to the public and general government (2.13) , ,77 Deposits , ,46 Other liabilities , ,31 Other liabilities (2.14) , ,00 Accrued expenses and deferred income (2.15) , ,59 Subordinated liabilities (2.16) , ,00 Deferred tax liabilities (2.17) , ,33 TOTAL LIABILITIES , ,16 Appropriations Depreciation difference , ,01 Voluntary provisions , ,43 Total appropriations , ,44 EQUITY (2.21) Equity in shares , ,00 Other restricted reserves , ,32 Fair value reserve , ,32 Free reserves , ,14 Reserve for invested non-restricted equity , ,14 Retained earnings (losses) , ,54 profit (loss) for the period , ,86 TOTAL EQUITY , ,86 TOTAL LIABILITIES , ,46 OFF-BALANCE SHEET COMMITMENTS eur eur Commitments given to third party on behalf of customer , ,59 guarantees and pledges , ,70 Others , ,89 Irrevocable commitments given in favour of customer , ,13 Others , ,13
4 4 Cash flow statement of Oma Säästöpankki Ltd Cash flow from operations Post-tax profit from ordinary activities , ,86 Rectifications for the accounting period , ,91 Increase (+) or decrease (-) of assets , ,60 Debt securities , , , ,00 Loans to the public and general government , ,98 Stocks and shares , ,94 Other assets , ,16 Increase (+) or decrease (-) of liabilities , ,08 Liabilities to credit institutions , ,16 Liabilities to the public and general government , ,50 Other liabilities , ,58 Paid income taxes , ,92 Total cash flow from operations (A) , ,67 Cash flow from investments Additions to the financial assets held until the due date , ,00 Increase of investments on shares and interests , ,00 Investments on material and immaterial goods , ,43 Assignments of material and immaterial goods 0, ,24 Total cash flow from investments (B) , ,19 Cash flow from financing Increase of subordinated liabilities , ,00 Decrease of subordinated liabilities , ,00 Paid dividends and other allotment of profit , ,00 Total cash flow from financing , ,00 Net change of cash flow (A+B+C) , ,86 Financial assets at the beginning of the accounting period , ,23 Financial assets at the end of the accounting period , ,37 Financial assets are composed of the following balance sheet items: Cash assets , ,99 repayable on demand , ,38 Total , ,37 Additional information on the cash flow statement Received interest , ,84 Paid interest , ,10 Received dividends , ,81 Rectifications for the accounting period: Appropriations , ,88 Income statement taxes , ,56 Changes in market value , ,38 Depreciation, amortisation and impairment losses on property, plant and equipment and intangible assets , ,39 Other rectifications -938, ,30 Total , ,91
5 5 Notes Accounting principles According to Section 155 of the Act on Financial Institutions, subsidiaries and associates whose balance sheet is less than 1 per cent of the balance sheet of the parent bank and less than 10 million euros can be excluded from the consolidated financial statements. Subsidiaries do not have a significant impact on the result or the balance sheet of the Group. Despite the exclusion, the consolidated financial statements present an accurate and sufficient picture of the profit of the Group's operations and the financial standing of the Group. The information on the subsidiaries and associates not consolidated in the consolidated financial statements is presented in Note 5.1. The Group has no associates or joint ventures. Foreign currency entries Assets and liabilities bound to foreign currencies outside the EU are transferred to euros in accordance with the medium rate quoted by the European Central Bank on the day of closing the accounts. The differences in currency rates emerged from valuation are entered in the income statement in Net gains (losses) on trading in foreign currencies. Financial instruments Classification Financial assets are classified in the financial statements in four valuation categories in accordance with standard 3.1 of the Financing Supervisory Authority. - Financial assets entered to fair value with impact on the income - Available-for-sale financial assets - Investment assets to be kept till due date - Loans and other assets The financial assets recorded at fair value through profit and loss consist of compound instruments which contain an embedded derivative that has not been separated from the main contract and other financial assets recorded at fair value through profit and loss. Investments held until the due date include debt securities with fixed or definable payments that mature on a set date and which the bank is determined and capable to keep until the due date. The category of loans and other assets contains assets with fixed or definable payments that are not quoted on the market. Available-for-sale financial assets contain assets that have not been classified in the valuation categories mentioned above. Acquisition and sales of financial assets have been entered in the bookkeeping in accordance with the spot date, and are contained in the balance units-based debt securities, shares and interests. Financial liabilities are divided into two valuation categories: - Liabilities held for transactions
6 6 - Other financial liabilities The bank does not possess liabilities held for transactions. All financial liabilities are thus classified under other financial liabilities. Valuation Financial assets are entered in the balance sheet either to their fair value or periodic acquisition cost. With the exception of derivative instruments, financial liabilities are carried at amortised cost. Changes in the fair value of financial assets entered to fair value with impact on income are entered in the financial statement unit Net gains (losses) on trading in securities. Available-for-sale financial assets are appraised to their fair value. The changes to their fair value adjusted with taxes are recorded in the fair value reserve under equity. Currency gains and losses originating from foreign currency based units are not entered in the fair value reserve but directly to earnings instead. The change of value accrued in the fair value reserve is entered in the earnings when a property unit belonging to available-for-sale financial assets is sold or otherwise written out of the balance sheet. The year's final buying rate has been considered to be the fair value of quoted shares. Their acquisition cost has been regarded as the fair value for other than quoted shares when there are no reliable means to define the fair value. If the claim certificate has a quotation, the year's final buying rate has been considered to be the fair value of the claim or, when missing, the current value of the claim discounted by the market interest rate of the capital or interest flow, or a value calculated by using some other publicly approved valuation model or method. If there has been objective proof of the depreciation, investment assets to be retained till the due date as well as loans and other claims are appraised at the periodical acquisition or acquisition cost deducted by the value depreciation loss. The shares and interest of subsidiary and holding companies are entered in the acquisition cost or acquisition cost deducted by value depreciation loss in the event that the depreciation is considered significant or long-term. Derivative contracts and hedge accounting Derivative contracts in the financial statements are appraised at their fair value, and changes in the value are entered in the balance sheet and income statement. The bank hedges its interest risk from changes in the fair value and applies fair value hedging to it. The hedging is applied to fixed-rate borrowing. The change in the fair value of derivatives protecting the fair value is entered in the income statement unit of Net income from the hedge accounting. In protecting the fair value, the subject of protection is also appraised to the fair value for the protected period, even if otherwise appraised at the periodical acquisition cost. The change in the fair value of the subject of protection is entered in the balance sheet as an adjustment of the item in question and in the income statement in Net income from the hedge accounting. The hedging derivative interest is presented as adjustment of interest expenses. Material and immaterial goods Properties and their shares are divided on the basis of their purpose into real estate in own use and investment property.
7 7 Properties are entered in the balance sheet with acquisition cost deducted by planned depreciation write-off. The shares and interest of real estate communities are entered in the balance sheet in acquisition cost. The bank does not apply the possibility defined in section 153 of the Credit Institution Act to evaluate the investment property to fair value. The difference between the book value of investment property and the shares of real estate communities and the permanently lower likely assignment price is, in case it is significant, entered in value depreciation loss as an expense in the net income from investment property. Potential cancellations of value depreciations are entered as adjustments of the same unit. Appropriations Depreciation difference and voluntary provisions Depreciation difference entries contain the difference between planned and realized depreciations. The bank uses voluntary provisions such as bad debt credit loss provisions when planning taxation and the financial statements. This being the case, the amount or change of voluntary provisions do not characterise the risks of the bank. In the bank's financial statements, the appropriations are presented without deducting the related tax debt. Engagements outside the balance sheet Engagements outside the balance sheet comprise commitments given to a third party on behalf of a customer and irrevocable commitments given in favour of a customer. Commitments given to a third party on behalf of a customer contain, for example, guarantees or similar guarantee engagements. The engagements are presented in the amount that the guarantee or guarantee engagement corresponds to at the moment of closing the accounts. Irrevocable commitments given in favour of a customer are, for example, binding credit engagements, granted loans not drawn yet and unused credit limits. The engagements are presented in the amount that may result in payments at the moment of closing the accounts. Interest income and expenses Interest income and expenses contain entries of all income and expenses resulting from interest-bearing assets and liabilities. Interests are entered on an accrual basis except for penalty interests, which are entered after receiving the payment. Interests are deferred by using the method of effective interests. Interest income and expenses also contain the difference between the acquisition price and nominal value of receivables and debts, which is amortised to the running period of the claim or debt using the effective interest method. A counter unit is entered as a change in a claim or debt. Interest yield is also accrued in the bookings of claims with decreased value to the remaining value using the original effective interest rate of the contract.
8 8 Impairment losses of financial assets Loans and other assets Impairment losses contain entries from the impairment of loans and other assets, when there has been objective proof that payment is lacking from the capital or interest of the loan or other asset as well as when the guarantee does not suffice to cover the amount. Estimation of the objective proof is based on estimating the insolvency of a customer and sufficiency of the guarantee. When impairments are entered, the guarantee is evaluated to the amount that is expected to be gained at the moment of realization. The amount of impairment losses is defined as the difference between the book value of the claim and the estimated current value of the accruable incoming cash flow, by taking into account the fair value of the guarantee. The original effective interest has been used as the discount interest of a claim. Loans and other assets are classified into groups where the need for impairment losses has been estimated for each group. The asset groups are classified on the basis of similar credit risk characteristics in order to estimate the group-specific needs for impairments concerning claims in which an impairment criterion targeted to an individual claim has not yet been identified. Investment assets to be kept till due date In the event that, on closing the accounts, objective proof has been shown that the value of a debt security classified in investments held until the due date may have declined, the debt security must undergo an impairment analysis. If the analysis shows an impairment, for example that the credit risk of the issuer has increased, the impairment is recorded through profit and loss to the item Impairment losses on other financial assets. The amount of the impairment loss is defined as the difference between the book value of the claim and the estimated current value of the accruable future cash flows. The original effective interest has been used as the discount interest of a claim. Available-for-sale financial assets In the event that, at the closing of accounts, objective proof has been shown that the value of securities classified in available-for-sale financial assets may have declined, the securities must undergo an impairment analysis. If the analysis shows impairment e.g. the credit risk of the issuer has increased or the value of a share has decreased significantly or below the long-term acquisition cost, and the bank estimates that it cannot return the investment the loss accrued in the fair value reserve is entered with impact on the income to the unit Net income from available-for-sale financial assets. As comes to claim certificates, the amount of impairment loss is defined as the difference between the book value of the claim and the estimated current value of the accruable incoming cash flow. The original effective interest has been used as the discount interest of a claim. The cancellation of the impairment losses of claim certificates are entered with impact on the income. The amount of the impairment losses of shares and interest is estimated as the difference between their book value and the value that the bank estimates not to receive. The impairment losses of shares cannot be cancelled with impact on the income, and the change in the value is entered in the fair value reserve. Depreciation principles The acquisition cost of buildings and other material and immaterial goods is depreciated on the basis of the economic holding period, in accordance with the depreciation plan as straight-line depreciations. Depreciation periods range from 10 to 40 years for buildings and their parts, and 5 to 8 years for machinery and equipment. Land areas are not subject to depreciation.
9 9 The development costs of software programs and licences are activated in Immaterial Rights and depreciated in 3 to 5 years. Long-term expenses are depreciated over their useful lives, which is 5 to 10 years. Taxes Income taxes are entered in the bank's financial statements on the basis of taxable income. Of a positive change in the value contained in the fair value reserve, the imputable tax debt is entered on the balance sheet. Of a negative change in the value, the imputable tax claim is entered. Other deferred taxes have not been recorded. Comparability of financial statements The changes in the fair value of available-for-sale financial assets recorded in the fair value reserve are presented adjusted with deferred taxes. Previously, of the total amount of the fair value reserve, only the imputable tax debt was recorded. The change in the method of recording deferred taxes does not have a significant effect on the comparability of the consolidated financial statements.
10 10 Other notes NOTES ON THE FINANCIAL STATEMENTS 1.1 Interest income and expenses Interest income On claims from credit institutions , ,36 From loans and advances to the public , ,22 and general government From claim certificates , ,97 Other interest income 8 224, ,08 Total , ,63 Interest income on impairment of credits and other assets 2 996, ,29 Interest expenses From liabilities to credit institutions , ,38 Liabilities to the public and general , ,98 government From derivative contracts and other , ,87 liabilities held for transactions From subordinated liabilities , ,60 Other interest expenses , ,69 Total , , Income from equity-based investments From available-for-sale financial assets , ,81 Total , , Fee and commission income and expenses Fee and commission income From credits , ,84 From deposits , ,01 From payment transactions , ,95 From asset management , ,33 From intermediary operations , ,02 From granting of guarantees , ,79 Other fee and commission income , ,71 Total , ,65 Fee and commission expenses Paid commissions , ,98 Others , ,63 Total , , Net gains on trading in securities and foreign currencies 2011 Gains and losses Changes in market Total on sales (net) value (net) From claim certificates 0, , ,00 Total net gains on trading in securities 0, , ,00 Net gains on trading in foreign currencies 0,18 0,00 0,18 Total of the income statement unit 0, , ,18
11 11 Net gains on trading in securities and foreign currencies 2010 Gains and losses Changes in market Total on sales (net) value (net) From claim certificates 1 382, , ,23 Total net gains on trading in securities 1 382, , ,23 Net gains on trading in foreign currencies 43,19 0,00 43,19 Total of the income statement unit 1 425, , , Net gains on available-for-sale financial assets 2011 Gains and losses Impairments Transactions from Total on sales (net) fair value reserve From claim certificates 4 405,00 0, , ,85 From shares and interests ,99 0, , ,57 Total ,99 0, , ,42 Net gains on available-for-sale financial assets 2010 Gains and losses Impairments Transactions from Total on sales (net) fair value reserve From shares and interests ,85 0, , ,49 Total ,85 0, , , Net income from hedge accounting Change (net) in the fair value of protective , ,04 derivatives Change (net) in the fair value of investment , ,66 objects to be protected Total , , income from investment property Rent and dividend yields , ,70 Rent expenses -600,00 0,00 Planned depreciation write-off , ,06 Gains and losses on sales (net) 0, ,20 Other income 439,90 960,00 Other expenses , ,34 Total , ,50 Other operating profit and expenses Other operating profit Other income , ,79 Total , ,79 Other operating expenses Rent expenses , ,53 Expenses from real estate in own use , ,07 Other expenses , ,72 Total , , Personnel expenses Wages and fees , ,40 Long-term benefits , ,14 Pension expenses , ,96 Other long-term benefits , ,18 Total , ,54
12 Other administrative expenses Other personnel expenses , ,57 Office expenses , ,62 IT expenses , ,47 Communications expenses , ,33 Promotional and marketing expenses , ,65 Total , , Depreciation, amortisation and impairment losses on property, plant and equipment and intangible assets Planned depreciation write-off , ,33 Material goods , ,71 Immaterial goods , ,62 Total , , Impairment losses on loans and other receivables as well as other financial assets Impairment losses on loans and other receivables From loans and advances to the public and general government Contractually based impairment losses Cancellations and returns (-) on impairments Total impairment losses on loans and other receivables Total impairment losses on financial assets , , , , , , , , , ,39 Income by operating and market area Income from banking operations , ,13 Distribution of gains, operating profit, assets and liabilities by operating area have not been reported due to lack of significance. The bank operates only in Finland. The gains are presented as non-eliminated. NOTES ON THE BALANCE SHEET 2.1. Loans and advances to credit institutions Repayable on demand , ,38 From domestic credit institutions , ,38 Others , ,00 From domestic credit institutions , ,00 Total , , Loans to the public and general government Enterprises and housing communities , ,15 Financing and insurance institutions , ,64 Households , ,80 Non-profit communities serving , ,76 households Total , ,35
13 13 Impairment losses recorded during the accounting period Impairment losses at the beginning of , ,76 the accounting period + claim-specific impairment losses , ,64 recorded during the accounting period - claim-specific impairment losses , ,54 cancelled during the accounting period - credit losses realized during the accounting period formerly recorded with a claim-specific impairment , ,80 loss Impairment losses at the end of the accounting period , , Debt securities Total Of which debt securities eligible for refinancing with central banks Total Of which debt securities eligible for refinancing with central banks Debt securities held for trading ,00 0, ,00 0,00 Others ,00 0, ,00 0,00 Available-for-sale debt securities ,75 0, ,51 0,00 Quoted ,75 0, ,25 0,00 Others ,00 0, ,26 0,00 Investment assets to be kept till , , , ,08 due date Quoted , , , ,08 Others ,00 0, ,00 0,00 Total , , , ,08 - subordinated liabilities ,75 0, ,51 0, Shares and interests Available-for-sale shares and interests , ,24 Quoted , ,32 Others , ,92 Total shares and interests , ,24 - of which in credit institutions , ,43 Shares and interests in companies belonging to the same group In other companies , ,00 Total , ,00 Ownerships are appraised at acquisition cost. 2.5 Derivative contracts Nominal values of derivative contracts Remaining maturity less than 1 year 1 to 5 years more than 5 years Total Protective derivatives , ,00 0, ,00 Interest derivatives , ,00 0, ,00 Interest rate swaps , ,00 0, ,00 Fair values of derivative contracts Assets Debts Claims Debts Protective derivatives ,79 0, ,23 0,00 Interest derivatives ,79 0, ,23 0,00 Interest rate swaps ,79 0, ,23 0,00
14 Notes on associated parties Notes on associated parties are presented in connection with notes on personnel and management. Note Immaterial goods Other immaterial goods 109, ,22 Total 109, , Material goods Book value Land and water areas In own use ,89 Invested ,33 Total ,22 Buildings In own use ,49 Invested ,90 Total ,39 Shares and book entries of real-estate communities In own use ,29 Invested ,71 Total ,00 Other tangible assets ,28 Total material goods ,89 Real estate investments are appraised at acquisition cost. 2.9 Changes in immaterial and material goods during the accounting period Immaterial goods 2011 Acquisition cost 1 Jan ,54 Acquisition cost 31 Dec ,54 Accrued depreciation, amortisation ,32 and impairment losses 1 Jan - depreciation write-off of the accounting ,64 period Accrued depreciation, amortisation ,96 and impairment losses 31 Dec Book value 31 Dec 109,58 Book value 1 Jan 1 423,22 Material goods 2011 Investment property and shares in investment property Other property and shares in property Other material goods Acquisition cost 1 Jan , , , ,22 + additions of the accounting period , , , ,62 Acquisition cost 31 Dec , , , ,84 Accrued depreciation, amortisation , , , ,08 and impairment losses 1 Jan - depreciation write-off of the accounting , , , ,56 period Accrued depreciation, amortisation , , , ,64 and impairment losses 31 Dec Revaluations 1 Jan 0, ,69 0, ,69 Revaluations 31 Dec 0, ,69 0, ,69 Book value 31 Dec , , , ,89 Book value 1 Jan , , , ,83 Total
15 Other assets Payment intermediation receivables 3 985, ,19 Others 9 925, ,51 Total , , Accrued income and prepayments Interests , ,77 Others , ,16 Total , , Liabilities to credit institutions To credit institutions , ,47 Repayable on demand , ,47 Others , ,00 Total , , Liabilities to the public and general government Deposits , ,46 Repayable on demand , ,22 Others , ,24 Other liabilities , ,31 Others , ,31 Total , , Other liabilities Liabilities on payment transfer , ,08 Others , ,92 Total , , Accrued expenses and deferred income Interests , ,39 Others , ,20 Total , , Subordinated liabilities 1) Subordinated liabilities whose book value exceeds 10% of the total value of liabilities Identification data of the liabilities Book value Nominal value Interest % Due date Savings banks' debenture loan , ,00 3,25 18 May /2010 Savings banks' debenture loan , ,00 3, /2011 Total , ,00 Amount counted among own assets Savings banks' debenture loan ,00 1/2010 Savings banks' debenture loan ,00 1/2011 Total ,00 All liabilities are reported as euros. The reported liabilities are counted among solvency calculations as lower secondary credit institution-respective assets.
16 16 Terms of prepayment: The bank retains the right of redemption with regard to all loans wholly or partially, prior to the due date. However, prepayment is possible only on permission from the Finnish Financial Supervisory Authority, except for minor redemptions which the bank resells within a short period from redemption. Regulations concerning subordination of liabilities or the potential change of liabilities to shares: The loans are issued as subordinated debt in accordance with the law on promissory notes (622/47) 34. The loans are subordinate in comparison to other liabilities of the issuer. 2) All liabilities mentioned above subordinate to other liabilities of the credit institution Subordinate debts Total sum of liabilities , Deferred tax liabilities and assets Deferred tax liabilities and assets are recorded on the change in the available-for-sale financial assets in the fair value reserve. Other deferred tax liabilities and assets have not been recorded on the bank's balance sheet. Deferred tax liabilities and assets Valuation-based deferred tax liabilities ,66 Valuation-based deferred tax liabilities ,45 Deferred tax liabilities from revaluations have not been recorded on the balance sheet. Revaluations have no impact on income taxation Maturity distribution of financial assets and liabilities Financial assets 2011 Less than 3 3 to 12 months 1 to 5 years months Debt securities eligible for refinancing 0,00 0,00 0,00 with central banks ,27 0,00 0,00 Loans and advances to the public and , , ,92 general government Debt securities 0,00 0, ,75 Total , , ,67 5 to 10 years more than 10 Total years Debt securities eligible for refinancing 0, , ,82 with central banks 0, , ,27 Loans and advances to the public and , , ,15 general government Debt securities 0, , ,75 Total , , ,99 Financial assets 2010 Less than 3 3 to 12 months 1 to 5 years months Debt securities eligible for refinancing 0,00 0,00 0,00 with central banks ,38 0,00 0,00 Loans and advances to the public and , , ,29 general government Debt securities 0, , ,25 Total , , ,54
17 17 5 to 10 years more than 10 Total years Debt securities eligible for refinancing 0, , ,08 with central banks 0,00 0, ,38 Loans and advances to the public and , , ,35 general government Debt securities , , ,51 Total , , ,32 Financial liabilities 2011 Less than 3 3 to 12 months 1 to 5 years months Liabilities to credit institutions and , ,00 0,00 central banks Liabilities to the public and general , , ,59 government Debt securities issued to the public 0,00 0,00 0,00 Subordinated liabilities 0, , ,00 Total , , ,59 5 to 10 years more than 10 Total years Liabilities to credit institutions and 0,00 0, ,83 central banks Liabilities to the public and general ,46 0, ,55 government Subordinated liabilities 0,00 0, ,00 Total ,46 0, ,38 Financial liabilities 2010 Less than 3 3 to 12 months 1 to 5 years months Liabilities to credit institutions and , ,00 0,00 central banks Liabilities to the public and general , , ,42 government Subordinated liabilities 0, , ,00 Total , , ,42 5 to 10 years more than 10 Total years Liabilities to credit institutions and 0,00 0, ,47 central banks Liabilities to the public and general ,31 0, ,77 government Subordinated liabilities 0,00 0, ,00 Total ,31 0, ,24 Loans and advances to the public and general government repayable on demand: Other than fixed term deposits and accounts with overdraft allowance are reported in the category less than 3 months Classification of assets and liabilities based on domestic and foreign currency and within the same group Assets Domestic currenccy Foreign currency Domestic curren- Foreign currency Debt securities eligible for refinancing ,82 0, ,08 0,00 with central banks ,27 0, ,38 0,00 Loans and advances to the public and ,15 0, ,35 0,00
18 18 general government Debt securities ,75 0, ,51 0,00 Other property , , , ,09 Total , , , ,09 Liabilities Domestic currenccy Foreign currency Domestic curren- Foreign currency Liabilities to credit institutions and ,83 0, ,47 0,00 central banks Liabilities to the public and general ,55 0, ,77 0,00 government Subordinated liabilities ,00 0, ,00 0,00 Other liabilities ,07 0, ,33 0,00 Accrued expenses and deferred income ,64 0, ,59 0,00 Total ,09 0, ,16 0, Fair values of financial assets and liabilities Financial assets Book value Fair value Book value Fair value Cash and cash equivalents , , , , , , , ,38 Loans and advances to the public and , , , ,35 general government Debt securities , , , ,59 Stocks and shares , , , ,24 Shares and interests in companies , , , ,00 belonging to the same Group Derivative contracts , , , ,23 Total , , , ,78 Financial liabilities Book value Fair value Book value Fair value Liabilities to credit institutions , , , ,47 Liabilities to the public and general , , , ,77 government Subordinated liabilities , , , ,00 Total , , , ,24 The fair values of financial asset have primarily been made using quoted market values. If the quoted market value has not been available, the valuation has been based on the current value discounted with market interest rate or other commonly accepted valuation model or method. For the fair value of other financial assets, the book value has been used. For the fair value of financial liabilities, the book value has been used. Essential financial assets evaluated to acquisition cost instead of fair value Shares and interests are evaluated at acquisition cost in companies considered essential for the operations, which are described in more detail in Note 5.2. Shares and interests considered essential for the operation are meant to be kept in permanent possession. The fair value of these ownerships cannot be defined in a reliable manner.
19 Equity increase and decrease during accounting period Accounting period Increase Decrease Accounting period at the beginning at the end Share capital ,00 0,00 0, ,00 Other restricted reserves , , , ,30 Fair value reserve , , , ,30 From valuation to fair value , , , ,30 Free reserves ,14 0,00 0, ,14 Reserve for invested non-restricted ,14 0,00 0, ,14 equity Retained earnings , , , ,40 Profit for the period , , , ,07 Total equity , , , ,31 Fair value reserve 1 Jan , ,31 Amount booked to equity during the , ,68 accounting period Amount transferred from equity to , ,34 operating profit during the accounting period Deferred taxes , ,33 Fair value reserve 31 Dec , ,32 Changes in the fair value of cash-flow-hedging financial assets and available-for-sale financial assets are entered in the fair value reserve adjusted with deferred taxes Share capital The number of Oma Säästöpankki Oy's shares is 100,000, of which Töysän Säästöpankkisäätiö owns 60,000 and Kuortaneen Säästöpankkisäätiö 40,000. Shareholders have one vote per share. NOTES CONCERNING GRANTED SECURITY COLLATERALS AND CONTINGENT LIABILITIES 3.1 Pension liabilities The pension security of the personnel has been arranged by Eläke-Fennia pension security company, and there is no uncovered pension security. 3.2 Engagements outside the balance sheet Commitments given to third party on behalf of customer Guarantees , ,70 Other commitments given to a third , ,89 party on behalf of a customer Granted to a customer Irrevocable engagements , ,13 of which credit engagements , ,13 Total engagements outside the balance sheet , ,72 The bank has issued a guarantee for one's own debt on the compensation of potential mortgage loan losses to Aktia Hypoteekkipankki Plc on behalf of itself and other savings banks included in the transfer contract. The amount of guarantee liabilities is restricted. Tha bank has given an absolute guarantee to Aktia Bank p.l.c. together with all other savings banks who have signed an identical payment transactions account contract with Aktia Bank p.l.c. The guarantee concerns the receivables that may be generated to Aktia Bank p.l.c. by breaching the terms and conditions of the payment transactions account contract. The amount of guarantee liabilities is restricted.
20 Other arrangements outside the balance sheet The bank belongs to the VAT group of Oy Samlink Ab. Common liabilities related to the group VAT registration , ,79 xxx NOTES ON PERSONNEL AND MANAGEMENT 4.1 Number of personnel 31 Dec Permanent full-time personnel Permanent part-time personnel 2 6 Fixed-term personnel 5 5 Total Wages and fees of the management Board members and deputies as well , ,30 as managing director and his deputy Total , , Loans and guarantees granted to the management Loans Guarantees Loans Guarantees Board members and deputies as well , , , ,40 as managing director and his deputy Total , , , ,40 Increase , ,22 Decrease , ,14 Loans and guarantees have been granted in terms similar to customers. 4.4 Notes on associated parties 2011 Criterion of belonging to associated parties Loans to the public and Investments Other liabilities Guarantees/ securities general government Ownership in credit institutions 8 048,99 0,00 0,00 0,00 Management of the owner community ,80 0,00 0, ,00 Relationship ,18 0,00 0, ,00 Authority ,48 0,00 0,00 0,00 Total ,45 0,00 0, , Criterion of belonging to associated parties Loans to the public and Investments Other liabilities Guarantees/ securities general government Ownership in credit institutions 0,00 0,00 0,00 0,00 Management of the owner community ,70 0,00 0, ,00 Relationship ,55 0,00 0, ,00 Authority ,43 0,00 0,00 0,00 Total ,68 0,00 0, ,00 *) Loans and guarantees granted to the management are presented in note 4.3. Primary terms concerning assets and investments: Loans and guarantees have been granted under terms and conditions applied to similar to customer credits and securities.
21 21 OWNERSHIP IN OTHER COMPANIES 5.1 Small daughter and partner companies left out of the group level balance sheet Daughter companies Pcs Book values Housing and real estate companies ,04 Others , Ownership in other companies Name and residence of the company Share of ownership, % Equity Profit for the financial period*) Aktia Hypoteksbank Abp, Helsinki 1, , ,50 Henkivakuutusosakeyhtiö Duo, 1, , ,05 Espoo Nooa Säästöpankki Oy, Helsinki 3, , ,35 Oy Samlink Ab, Espoo 2, , ,77 Sp-Rahastoyhtiö Oy, Espoo 3, , ,24 Total , ,91 OTHER NOTES *) The profit for the financial period is from Trustee operations provided by the credit institution Property management services provided by the credit institution The bank provides services in accordance with those referred to in section 5 of the law on investment service companies, such as transfer and realization of assignments, trading upon its own interest, property management and investment consultations, and services in accordance with section 15, such as holding and management services of financing instruments, safety deposit and related services. The bank does not provide so-called full-service property management. 7 NOTES ON SOLVENCY (PILLAR III) 7.1 Classification of own assets Primary own assets Paid equity , ,00 Reserves , ,15 - Planned profit distribution , ,00 - Immaterial goods -109, ,22 - Investments in financial institutions , ,48 Total primary own assets , ,45 Secondary own assets Upper secondary own assets , ,32 Lower secondary own assets , ,00 - Investments in financial institutions , ,47 Total secondary own assets , ,85 Total own assets , ,30
22 Minimum amount of own assets Credit and opponent risk Liability group Minimum amount of own assets Minimum amount of own assets , ,18 and investment service companies Claims from companies , ,37 Retail claims , ,46 Real estate security claims , ,02 Maturity claims , ,90 Investments in investment funds , ,24 Other items , ,07 Total credit risk , ,24 Market risk (currency risk) , ,57 Operative risk , ,65 Total minimum amount of own assets , , Total liabilities with risk weights Credit and opponent risk Risk weight (%) , , , , , , , , , , , , , , , ,70 Total , , Average value of total liabilities by liability group during the accounting period Credit and opponent risk Liability group Claims from governments and central , ,67 banks Claims from regional administration and , ,35 local authorities Claims from the general government , ,73 and public institutions , ,54 and investment service companies Claims from companies , ,13 Retail claims , ,92 Real estate security claims , ,58 Maturity claims , ,05 Investments in investment funds , ,08 Other items , ,11 Total , , Total liabilities according to maturity analysis per liability group *) Credit and opponent risk 2011 Liability group Total less than 3 3 to 12 months months Real estate security claims , , ,05 Retail claims , , ,87 Claims from companies , , , , ,98 0,00 and investment service companies Total other liability groups , , ,80 Maturity claims , , ,67 Total , , ,77 Liability group 1 to 5 years 5 to 10 years more than 10 years Real estate security claims , , ,64 Retail claims , , ,33 Claims from companies , , , ,24 0, ,44 and investment service companies Total other liability groups , , ,12 Maturity claims , , ,66 Total , , ,82
23 23 Credit and opponent risk 2010 Liability group Total less than 3 3 to 12 months months Real estate security claims , , ,08 Retail claims , , ,29 Claims from companies , , , , , ,80 and investment service companies Total other liability groups , , ,43 Maturity claims , , ,57 Total , , ,66 Liability group 1 to 5 years 5 to 10 years more than 10 years Real estate security claims , , ,44 Retail claims , , ,90 Claims from companies , , , , , ,67 and investment service companies Total other liability groups , , ,16 Maturity claims , , ,25 Total , , ,43 *) The table shows the four largest liability groups and maturity claims; other liability groups are summed up in one unit, Total other liability groups. 7.6 Total liabilities grouped by opposing parties *) Credit and opponent risk 2011 Liability group Total Private Agriculture Companies Others Real estate security claims , , , , ,26 Retail claims , , , , ,09 Claims from companies , , , , , , ,86 0,00 0, ,80 and investment service companies Total other liability groups , , , , ,28 Maturity claims , , , , ,91 Total , , , , ,74 Credit and opponent risk 2010 Liability group Total Private Agriculture Companies Others Real estate security claims , , , , ,04 Retail claims , , , , ,97 Claims from companies , , , , , , ,66 0, , ,54 and investment service companies Total other liability groups , , , , ,04 Maturity claims , , , , ,47 Total , , , , ,72 *) The table shows the four largest liability groups and maturity claims; other liability groups are summed up in one unit, Total other liability groups. 7.7 Imputed operative risk 2009 Minimum amount of own assets Total gross income , , ,71 Income indicator , , , , Minimum amount of own assets Total gross income , , ,82 Income indicator , , , ,65 The income indicator is calculated according to the basic method presented in standard 4.3i of the Financial Supervisory Authority. Minimum amount of own assets = sum of positive annual income indicators divided by the number of years with a positive indicator. Operative risks refer to the risk of loss potentially caused by inadequate or insufficient internal processes, personnel, systems or external factors.
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