I. Consolidated income statement
II. Consolidated statement of comprehensive income
III. Consolidated statement of financial position
IV. Consolidated statement of changes in equity
V. Consolidated cash flow statement
Glossary
1. General information
2. Group structure
3. Business combinations
4. Statement of compliance
4.1 New standards, interpretations and amendments to published standards that have been approved and published by the European Union and are effective on or after 1 January 2023
4.2 New standards, interpretations and amendments to published standards that have been issued by the International Accounting Standards Board (IASB) and have been approved by the European Union but are not yet effective
4.3 New standards, interpretations and amendments to published standards that have been published by the International Accounting Standards Board (IASB) and not yet approved by the European Union
4.4 Interest rate benchmark reform
5. Significant accounting policies
5.1. Basis of preparation of Consolidated Financial Statements
5.2. Consolidation
5.3. Foreign currencies
5.4. Valuation of financial assets and liabilities
5.5. Significant estimates and assumptions
5.5.1. Impairment
5.5.2. Impairment of non-current assets (including goodwill)
5.5.3. Provisions for legal risk regarding foreign currency mortgage loans in CHF
5.5.4. Other estimation areas
6. Operating segments
7. Interest income and expense
8. Fee and commission income and expense
9. Dividend income
10. Result on financial assets and liabilities measured at fair value through profit or loss and foreign exchange result
11. Result on derecognition of financial assets and liabilities not measured at fair value through profit or loss
12. Net allowances for expected credit losses
13. Other operating income and expenses
14. General administrative expenses and depreciation
15. Gains on associates
16. Income tax
17. Earnings per share
18. Dividends
19. Cash and cash equivalents
20. Loans and advances to banks
21. Derivative financial instruments (held for trading)
22. Hedge accounting
22.1 Fair value hedge accounting
22.2 Cash flow hedge accounting
23. Loans and advances to customers
24. Securities
25. Assets pledged as security for liabilities
26. Assets held for sale
27. Investments in associates
28. Intangible assets
29. Property, plant and equipment
30. Other assets
31. Amounts due to other banks
32. Financial liabilities held for trading
33. Amounts due to customers
34. Debt securities issued
35. Subordinated liabilities
36. Provisions
37. Other liabilities
38. Defined benefit plans
39. Share-based payments
40. Leasing
41. Contingent commitments and litigation and claims
42. Equity
43. Non - controlling interests
44. Additional information to the consolidated cash flow statement
45. Related party transactions
46. Risk management and fair value
46.1. Organizational structure of risk management
46.2. Credit risk
46.3. Legal risk regarding foreign currency mortgage loans in CHF
46.4. Market risk
46.5. Liquidity risk
46.6. Operational risk
46.7. Climate risk
46.8. Capital management
46.9. Fair value of financial assets and liabilities
47. Subsequent events
