Adjusted comparison figures due to revised accounting regulations and new business segment division

As of 1 January 2013, revised accounting regulations for pensions apply: IAS 19. As announced previously in the highlights of the Bank’s annual report for 2012, the new regulations mean that actuarial gains and losses will be reported in other comprehensive income and it will therefore no longer be possible to defer the recognition of gains and losses in what is known as the corridor method. The reported pension costs will increase since the calculated return on the pension assets, according to the new regulations, will be the same as the discount rate on the pension liability and no longer an estimate of expected return.

As of 1 January 2013, the branch office operations on the Bank’s six home markets will be separate business segments. The segments comprise: Branch office operations in Sweden, Branch office operations in the UK, Branch office operations in Denmark, Branch office operations in Finland, Branch office operations in Norway, Branch office operations in the Netherlands, Handelsbanken International and Capital Markets.

Press releases and PDFs with recalculated comparison figures for 2012 are available at

For further information, please contact:

Mikael Hallåker, Head of Investor Relations, +46 8 701 29 95
Jörgen Olander
, Head of Accounting, +46 8 701 23 07

For more information about Handelsbanken, please go to:


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