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