Adjustment of comparative figures due to IFRS 17
As of the 2023 financial year, Handelsbanken applies IFRS 17 Insurance Contracts in the consolidated accounts. The new accounting standard introduces a change in how insurance contracts are classified, measured and reported. Handelsbanken’s reporting will implement this change starting with the interim report for January – March 2023, which will be published on 26 April 2023. As previously communicated, the quantitative transitional effect amounted to approximately SEK -3bn after tax, which entailed an increase in the balance sheet item Insurance liabilities and reduced the