Swedbank AB Monitor

Swedbank AB Annual Report 2017
CR Monitor Issue: 
Company covered: 
Swedbank AB
Period End: 
31 December, 2017
Report issued on 05 May 2018 covered the following practice issues:
Goodwill arising on business combination attributed to expected synergies.
Disclosure of expected impact of new standards issued but not yet applicable namely IFRS 17 and IFRS 15.
Restatement of net interest income and other general administrative expenses.
Restatement of figures in respect of cash flow from financing activities.
Introduction of new disclosure on valuation categories of financial instruments.

Financial instrument offset Swedbank

Period End: 
31 December 2014
Period End Date: 
Listing Status: 
S&P Europe 350
ICB Industry Classification: 
8355 Banks

Financial instruments offset disclosures: an emerging issue under IFRS

This report considers company disclosures in relation to the offsetting of financial assets and financial liabilities following adoption of an amendment to IFRS 7 “Financial instruments: disclosures”. It covers the disclosure of financial assets and financial liabilities that are eligible for offsetting under IAS 32 “Financial instruments: presentation” plus disclosure of those subject to master netting arrangements or similar agreements for which offsetting is not permitted.   

Swedbank AB Period End 31 December 2009

Swedbank AB Annual Report 2009
Large restatement of liquidity disclosures lacks explanation
Swedish bank Swedbank changes the maturities of SEK1.3 trillion comparative loans to the public, leading to a more than fourfold increase in comparative financial assets with maturities over ten years, but offers no explanation whilst misleadingly describing the carrying amounts of financial liabilities as “undiscounted cash flows”.