Komplett Bank annual report 2019

Notes to the financial statements Note 1 Accounting principles 41 Note 2 Loans to customers 47 Note 3 Loans and deposits with credit institutions 79 Note 4 Certificates and bonds 79 Note 5 Intangible assets and fixed assets 80 Note 6 Shareholders 81 Note 7 Specification of debt 83 Note 8 Items not recognised in the balance sheet 84 Note 9 Capital adequacy 84 Note 10 Specification of interest and commission and fees 86 Note 11 Payments to employees and remuneration to trustees 87 Note 12 Specification of costs 91 Note 13 Tax 91 Note 14 Share option programme 93 Note 15 Liquidity and interest rate risk 94 Note 16 Earnings per share and key figures 98 Note 17 Related parties and other information 99 Note 18 Risk management 99 Note 19 Classification of financial instruments 100 Note 20 Financial instruments assessed at fair value 101 Note 21 Events after the reporting period 102 Note 22 Alternative performance measures 102 Note 23 Leasing agreements 105 40 Notes to the financial statements