2019年度北欧投资银行财务报告 - 北欧投资银行（英文版）（101页）.pdf

1、NIB Financial Report 2019 REPORT OF THE BOARD OF DIRECTORS PROPOSAL BY THE BOARD OF DIRECTORS OPERATING AND FINANCIAL REVIEW AUDITORS REPORT FINANCIAL STATEMENTS STATEMENT BY THE CONTROL COMMITTEE 2 NIB FINANCIAL REPORT 2019 3 Report of the Board of Directors 13 Operating and financial review 18 IFR

2、S Financial statements 18 Statement of comprehensive income 19 Statement of financial position 21 Changes in equity 22 Cash flow statement 24 Notes to the financial statements 24 Note 1: Accounting policies 33 Note 2: Risk management 50 Note 3: Segment information 57 Note 4: Net interest income 57 N

3、ote 5: Commission income and fees received 57 Note 6: Net profit on financial operations 58 Note 7: Personnel expenses Contents 60 Note 8: Other administrative expenses 60 Note 9: Net loan losses 60 Note 10: Expected credit loss 63 Note 11: Debt securities 63 Note 12: Loans outstanding and guarantee

4、 commitments 66 Note 13: Tangible assets and intangible assets 68 Note 14: Depreciation 68 Note 15: Other assets 69 Note 16: Debts evidenced by certificates and swaps 70 Note 17: Other liabilities 71 Note 18: Capitalisation and reserves 74 Note 19: Collateral and commitments 75 Note 20: Fair value o

5、f financial instruments 79 Note 21: Maturity profile of financial assets and liabilities 81 Note 22: Interest rate risk 85 Note 23: Currency risk 89 Note 24: Derivatives held for risk management and hedge accounting 91 Note 25: Related party disclosures 92 Note 26: Cash flow statement 92 Note 27: Ex

6、change rates 93 Note 28: Post balance sheet events 94 Proposal by the Board of Directors 95 Auditors report 101 Statement by the Control Committee Navigate by clicking the headings Click NIB logo to navigate to the contents page 3 NIB FINANCIAL REPORT 2019 REPORT OF THE BOARD OF DIRECTORS PROPOSAL B