VIRATI AUTHORITY TASK FORCE (Financial Supervision Authority/Bank of Finland/Statistics Finland) Revised Valid from
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1 VIRATI AUTHORITY TASK FORCE (Financial Supervision Authority/Bank of Finland/Statistics Finland) Issued Revised Valid from 29 Feb Dec 2007 AS SEGMENT REPORTING (IFRS) Frequency of reporting: Quarterly Deadlines: 1 March, 5 May, 5 August, 5 November Authority responsible for definitions: Financial Supervision Authority/Bank of Finland/Statistics Finland Submit data to: Financial Supervision Authority/Statistics Finland Valid from: 31 December 2007 Standard: RA 3.1 Reporting institution category: 266 Sheets AS01 AS02 AS03 Income statement Balance sheet Financial assets REPORTING INSTRUCTIONS Reporting institutions: Segments: The segment reporting applies to the financial and insurance conglomerates that are referred to in FIN-FSA standard 1.5 on supervision of financial and insurance conglomerates and that are specified in reporting institution category 266. The reporting obligation is based on standard RA3.1. The segments are banking and securities, non-life insurance, life insurance and other activities. The segments are defined as follows: Banking and securities also comprise property agency services and property management. Other activities comprise, among other things, holding company activities and IT services. Reporting instructions: As a default, all entered values are positive except for the values entered under Eliminations, where the values as a rule are negative. (Positive, if the figure increases the amount under Total). In the case of certain items, only the total conglomerate amount is required and as a result the segment fields of those items are missing. The required data are based on IFRS financial statements and IFRS interim reports. References: *FIN-FSA standard RA3.1 on submission of financial statement and accounting information for supervisory purposes *The reporting institution categories are defined in Appendix 6 "Reporting institutions for the collection of data from credit institutions" *In the reporting sheets, the fields marked with a zero contain a search or calculation formula. Further information: Financial Supervision Authority: Jaana Ladvelin, tel
2 VIRATI AUTHORITY TASK FORCE (Financial Supervision Authority/Bank of Finland/Statistics Finland) Issued Revised Valid from 20 Dec Dec 2007 A/Appendix 1 SEGMENT REPORTING (IFRS) CALCULATIONS AND CONTROL FORMULAS CALCULATION FORMULAS: Taulu/Tabellen/Table AS01: AS01(05,30) AS01(08,30) AS01(10,30) AS01(12,30) AS01(15,30) AS01(20,30) AS01(25,30) AS01(30,05) AS01(30,10) AS01(30,15) AS01(30,20) AS01(30,25) AS01(30,30) AS01(32,30) AS01(35,30) AS01(38,30) AS01(40,30) AS01(42,30) AS01(45,30) AS01(50,05) AS01(50,10) AS01(50,15) AS01(50,20) AS01(50,25) AS01(50,30) AS01(55,30) AS01(60,30) AS01(65,05) AS01(65,10) AS01(65,15) AS01(65,20) AS01(65,25) AS01(65,30) AS01(70,30) AS01(75,05) AS01(75,10) AS01(75,15) AS01(75,20) AS01(75,25) AS01(75,30) AS01(85,30) AS01(90,30) =SUM(AS01(05,05):AS01(05,25)) =SUM(AS01(08,05):AS01(08,25)) =SUM(AS01(10,05):AS01(10,25)) =SUM(AS01(12,05):AS01(12,25)) =SUM(AS01(15,05):AS01(15,25)) =SUM(AS01(20,05):AS01(20,25)) =SUM(AS01(25,05):AS01(25,25)) =SUM(AS01(05,05):AS01(25,05)) =SUM(AS01(05,10):AS01(25,10)) =SUM(AS01(05,15):AS01(25,15)) =SUM(AS01(05,20):AS01(25,20)) =SUM(AS01(05,25):AS01(25,25)) =SUM(AS01(05,30):AS01(25,30)) =SUM(AS01(32,05):AS01(32,25)) =SUM(AS01(35,05):AS01(35,25)) =SUM(AS01(38,05):AS01(38,25)) =SUM(AS01(40,05):AS01(40,25)) =SUM(AS01(42,05):AS01(42,25)) =SUM(AS01(45,05):AS01(45,25)) =SUM(AS01(32,05):AS01(45,05)) =SUM(AS01(32,10):AS01(45,10)) =SUM(AS01(32,15):AS01(45,15)) =SUM(AS01(32,20):AS01(45,20)) =SUM(AS01(32,25):AS01(45,25)) =SUM(AS01(32,30):AS01(45,30)) =SUM(AS01(55,05):AS01(55,25)) =SUM(AS01(60,05):AS01(60,25)) =AS01(30,05)-AS01(50,05)-AS01(55,05)+AS01(60,05) =AS01(30,10)-AS01(50,10)-AS01(55,10)+AS01(60,10) =AS01(30,15)-AS01(50,15)-AS01(55,15)+AS01(60,15) =AS01(30,20)-AS01(50,20)-AS01(55,20)+AS01(60,20) =AS01(30,25)-AS01(50,25)-AS01(55,25)+AS01(60,25) =SUM(AS01(40,30):AS01(60,30)) =SUM(AS01(70,05):AS01(70,25)) =AS01(65,05)+AS01(70,05) =AS01(65,10)+AS01(70,10) =AS01(65,15)+AS01(70,15) =AS01(65,20)+AS01(70,20) =AS01(65,25)+AS01(70,25) =SUM(AS01(45,30):AS01(70,30)) =AS01(75,30)-AS01(80,30) =SUM(AS01(90,05):AS01(90,25)) Taulu/Tabellen/Table AS02: AS02(05,05) AS02(05,10) AS02(05,15) AS02(05,20) AS02(05,25) =SUM(AS02(0505,05):AS02(0545,05)) =SUM(AS02(0505,10):AS02(0545,10)) =SUM(AS02(0505,15):AS02(0545,15)) =SUM(AS02(0505,20):AS02(0545,20)) =SUM(AS02(0505,25):AS02(0545,25))
3 AS02(05,30) =SUM(AS02(05,05):AS02(05,25)) AS02(0505,30) =SUM(AS02(0505,05):AS02(0505,25)) AS02(0510,30) =SUM(AS02(0510,05):AS02(0510,25)) AS02(0515,30) =SUM(AS02(0515,05):AS02(0515,25)) AS02(0520,30) =SUM(AS02(0520,05):AS02(0520,25)) AS02(0525,30) =SUM(AS02(0525,05):AS02(0525,25)) AS02(0530,30) =SUM(AS02(0530,05):AS02(0530,25)) AS02(0535,30) =SUM(AS02(0535,05):AS02(0535,25)) AS02(0540,30) =SUM(AS02(0540,05):AS02(0540,25)) AS02(0545,30) =SUM(AS02(0545,05):AS02(0545,25)) AS02(10,05) =SUM(AS02(1005,05):AS02(1045,05)) AS02(10,10) =SUM(AS02(1005,10):AS02(1045,10)) AS02(10,15) =SUM(AS02(1005,15):AS02(1045,15)) AS02(10,20) =SUM(AS02(1005,20):AS02(1045,20)) AS02(10,25) =SUM(AS02(1005,25):AS02(1045,25)) AS02(10,30) =SUM(AS02(10,05):AS02(10,25)) AS02(1005,30) =SUM(AS02(1005,05):AS02(1005,25)) AS02(1010,30) =SUM(AS02(1010,05):AS02(1010,25)) AS02(1015,30) =SUM(AS02(1015,05):AS02(1015,25)) AS02(1020,30) =SUM(AS02(1020,05):AS02(1020,25)) AS02(1025,30) =SUM(AS02(1025,05):AS02(1025,25)) AS02(1030,30) =SUM(AS02(1030,05):AS02(1030,25)) AS02(1035,30) =SUM(AS02(1035,05):AS02(1035,25)) AS02(1040,30) =SUM(AS02(1040,05):AS02(1040,25)) AS02(1045,30) =SUM(AS02(1045,05):AS02(1045,25)) AS02(15,30) =AS02(1505,30)+AS02(1510,30) AS02(1505,30) =SUM(AS02(150505,30):AS02(150520,30)) AS02(150510,30) =SUM(AS02(150510,05):AS02(150510,25)) AS02(20,30) =AS02(15,30)+AS02(10,30) Taulu/Tabellen/Table AS03: AS03(05,30) =SUM(AS03(05,05):AS03(05,25)) AS03(10,05) =SUM(AS03(1005,05):AS03(1020,05)) AS03(10,10) =SUM(AS03(1005,10):AS03(1020,10)) AS03(10,15) =SUM(AS03(1005,15):AS03(1020,15)) AS03(10,20) =SUM(AS03(1005,20):AS03(1020,20)) AS03(10,25) =SUM(AS03(1005,25):AS03(1020,25)) AS03(10,30) =SUM(AS03(1005,30):AS03(1020,30)) AS03(1005,30) =SUM(AS03(1005,05):AS03(1005,25)) AS03(1010,30) =SUM(AS03(1010,05):AS03(1010,25)) AS03(1015,30) =SUM(AS03(1015,05):AS03(1015,25)) AS03(1020,30) =SUM(AS03(1020,05):AS03(1020,25)) AS03(15,05) =SUM(AS03(1505,05):AS03(1515,05)) AS03(15,10) =SUM(AS03(1505,10):AS03(1515,10))
4 SEGMENT REPORTING (IFRS), INCOME STATEMENT Standard: RA 3.1 AS01 Reporting institution266 Frequency of reporti quarterly Submission dates: 1.3, 5.5, 5.8, 5.11 Reporting period 00 / 0000 Banking and securities Non-life insurance Life insurance Other activities Eliminations Total Row no. cno Net interest income Net gains or losses on financial instruments at fair value through profit or loss Fee and commission income, net Insurance premiums Reinsurers' share (-) Net gains or losses on investments Other operating income Total operating income Claims incurred Reinsurers' share Change in liabilities arising from insurance and investment contracts Staff costs Other administrative expenses Other operating expenses Total operating expenses Impairment of receivables Other items recognised in profit or loss Pre-tax profit or loss on continuing operations Pre-tax profit or loss on discontinuing operations Pre-tax profit or loss Income taxes 85 9 Profit or loss for the period/interim period 0 Additional disclosures in the income statement: 90 9 Income/expenses in the period realised from the fair value reserve 0 Row 08 Net gains or losses on financial instruments at fair value through profit or loss Report here net gains or losses on financial instruments held for sale, derivatives and other financial instruments at fair value through profit or loss Row 12 Insurance premiums Report here non-life insurance company premium income and life insurance company premium revenue. Row 15 Reinsurers' share Report here the reinsurers' share (negative amount) included in the insurance premiums on row 12. Row 20 Net gains or losses on investments Report here net gains or losses on available-for-sale financial assets, held-to-maturity debt securities and investment property. Row 60 Other items recognised in profit or loss Report here eg share of profit of associates and refunding to owner members (OP-Pohjola Group)
5 SEGMENT REPORTING (IFRS), BALANCE SHEET Standard: RA 3.1 AS02 Reporting institution 266 Frequency of reportinquarterly Submission dates: 1.3, 5.5, 5.8, / 0000 Reporting period Banking and securities Non-life insurance Life insurance Other activities Eliminations Total Row no. cno ASSETS Financial assets Investment property Investments in associates and subsidiaries (not consolidated) Reinsurers' share of insurance liabilities Intangible assets Property, plant and equipment Other assets Tax assets Assets in operations held for sale LIABILITIES Trading liabilities and derivates Liabilities to credit institutions and customers Issued debt securities Liabilities arising from insurance contracts Liabilities arising from investment contracts Cooperative share capital Other liabilities Tax liabilities Liabilities in operations held for sale EQUITY Share attributable to equity holders of the parent company Share capital, cooperative share capital and guarantee capital Fair value reserve Other reserves incl. translation differences Retained earnings incl. translation differences Minority interest 20 4 BALANCE SHEET 0 Row 0505 Financial assets Item specified on sheet AS03. Row Fair value reserve Eliminations relating to asset cost are included in the segment balances.
6 SEGMENT REPORTING (IFRS), FINANCIAL ASSETS Standard: RA 3.1 AS03 Reporting institution c266 Frequency of reportingquarterly Submission dates: 1.3, 5.5, 5.8, / 0000 Banking and securities Non-life insurance Life insurance Other activities Eliminations Total Row no. cno Reporting period 05 5 Liquid assets Loans and receivables Receivables from credit institutions Receivables from the public Deposits with ceding undertakings Other receivables Finanical assets at fair value through profit or loss Debt securities Shares Derivatives Other Available-for-sale financial assets Debt securities Shares and units Other Held-to-maturity financial assets Debt securities Assets held to back unit-linked insurance Debt securities Shares and units Other TOTAL FINANCIAL ASSETS Row 1020 Other receivables Report here eg finance lease receivables. Row 15 Financial assets at fair value through profit or loss Report here financial assets held for sale, derivatives and other financial assets at fair value through profit or loss
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