Definition of keyperformance indicators

Alternative Performance Measures

Alternative Performance Measures are financial measurements of historical or future earnings performance, financial position or cash flow that are not defined in either IFRS or Capital Requirements Regulation (CRR). These key ratios are used by the bank to describe operations and increase comparability between periods, these need not be comparable to similar key ratios of other companies.

Download the pdf of Calculations, Annual report year 2016


Key ratios defined in the Capital Requirements Regulation (CRR)

Total capital ratio %

Total capital base for capital adequacy purposes in relation to risk-weighted assets.

Total Common equity tier 1 capital ratio, %

Common equity tier 1 capital in relation to risk-weighted assets.

Total capital ratio without transition rules, %

Total capital base for capital adequacy purposes in relation to risk-weighted assets, excluding transitional rules.

Common equity tier 1 capital / risk-weighted assets without transition rules, %

Common equity tier 1 capital in relation to risk-weighted assets, excluding transitional rules.

Risk capital / total assets %

Total of total risk capital in relation to total assets.

Earnings / Risk-weighted assets %

In the annual report, the Bank uses results related to risk-weighted assets. In quarterly reports, we use the estimated average annual profit in relation to risk-weighted assets.

Liquidity coverage ratio (LCR) %

Liquidity coverage is an important part of the Basel treaties, as it determines the amount of liquid assets that financial institutions must hold. Banks must hold a specific amount of high-quality assets as liquid assets or government debt bills, which is equal to or greater than their net outflow of funds over a 30-day period (coverage ratio must be at least 100%).

Net Stable Financing Ratio (NSFR) % 

Net stable financing ratio, is a liquidity measures that disclose the bank's stable funding in relation to its illiquid assets during a stressed one-year scenario.

Levrage ratio (LR) %

Levrage ratio is calculated as the bank's equity in relation to the bank's total assets, and is a non-risk-adjusted capital measure.