Komplett Bank Annual Report 2022

Note 21 Related parties The Bank is not part of a group. Komplett Bank ASA is both financial and operational independent of Komplett ASA and their related parties. There have not been any material transactions with related parties in the period. Note 22 Alternative performance measures Alternative performance measures (APMs) are often used by investors, financial analysts and others for decision-making purposes by providing a deeper insight into the Bank’s operational and financial aspects. APMs can provide reinforcing information about Bank’s historical and present situation, and the company’s future prospects. The following APMs are used by the Bank: RETURN ON EQUITY (ROE) Return on equity (ROE) is defined as the annual profit/average quarterly equity (reduced by interest on additional tier 1 capital) expressed as a percentage. This is one of the Bank’s most important target figures and provides information on the Bank’s ability to generate a surplus from the shareholders’ investments. Amounts in NOK million 2022 2021 Profit/(loss) after tax 0.9 -208.7 - Interest after tax on additional Tier 1 capital -14.8 -13.4 Average equity 1,759.0 1,950.2 ROE 2022: (0.9-14.8)/1,759.0 = -0.8% ROE 2021: (-208.7-13.4)/1,950.2 = -11.4% COST PERCENTAGE The cost percentage is defined as total operating expenses excluding losses on loans and marketing expenses/net interest income and net commissions and fees. The target figure is presented to give investors, financial analysts and others an insight into how the costs correlate to revenues, and to give users of the financial reporting information regarding the development of the Bank’s operational efficiency or regarding the development of operational efficiency in the Bank. Amounts in NOK million 2022 2021 Total operating expenses excluding losses on loans and marketing expenses 507.3 415.0 Total income 800.9 876.0 Cost percentage 2022: 507.3 / 800.9 = 63.3 % Cost percentage 2021: 415.0 / 876.0 = 47.4 % 82 Notes to the financial statements

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