Komplett Bank Annual Report 2020

Notes to the financial statements Note 1 Accounting principles 47 Note 2 Loans to customers 53 Note 3 Loans and deposits with credit institutions 84 Note 4 Certificates and bonds 84 Note 5 Intangible assets and fixed assets 85 Note 6 Shareholders 86 Note 7 Specification of debt 88 Note 8 Items not recognised in the balance sheet 89 Note 9 Capital adequacy 89 Note 10 Specification of interest and commission and fees 91 Note 11 Payments to employees and remuneration to trustees 92 Note 12 Specification of costs 98 Note 13 Tax 98 Note 14 Share option programme 100 Note 15 Liquidity and interest rate risk 102 Note 16 Earnings per share and key figures 105 Note 17 Related parties and other information 106 Note 18 Risk management 106 Note 19 Classification of financial instruments 107 Note 20 Financial instruments assessed at fair value 108 Note 21 Alternative performance measures 109 Note 22 Leasing agreements 111 Note 23 Reworked comparable numbers 112 Note 24 Contingent liabilities 113 Note 25 Covid 19 update 113 Note 26 Events after the reporting period 113 46 Notes to the financial statements