Summary reconciliation of accounting assets and leverage ratio exposures
Pillar 3 - attachment (Excel)
Quarterly
12/31/22
LR2
Leverage ratio common disclosure
Pillar 3 - attachment (Excel)
Quarterly
12/31/22
LR3
Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures)
Pillar 3 - attachment (Excel)
Quarterly
12/31/22
Liquitity risk
LIQ1
Quantitative information of LCR
Pillar 3 - attachment (Excel)
Quarterly
12/31/22
LIQ2
Net Stable Funding Ratio
Quarterly reports- note 12 and Annual report - note 32
Quarterly
12/31/21
Asset encumerance
AE1
AE1- Encumbered and unencumbered assets
Pillar 3 - attachment (Excel)
Annually
12/31/21
AE2
AE2 - Collateral received
Pillar 3 - attachment (Excel)
Annually
12/31/21
AE3
AE3 - Sources of encumberance
Pillar 3 - attachment (Excel)
Annually
12/31/21
CC1
Pillar 3 attachment - Pareto Bank ASA
CC1 - Composition of regulatory own funds
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
(NOK thousands)
Amounts
Common Equity Tier 1 (CET1) capital: instruments and reserves
1
Capital instruments and the related share premium accounts
1,529,433
of which: Instrument type 1
of which: Instrument type 2
of which: Instrument type 3
2
Retained earnings
1,829,300
3
Accumulated other comprehensive income (and other reserves)
2,124
EU-3a
Funds for general banking risk
- 0
4
Amount of qualifying items referred to in Article 484 (3) and the related share premium accounts subject to phase out from CET1
- 0
5
Minority interests (amount allowed in consolidated CET1)
- 0
EU-5a
Independently reviewed interim profits net of any foreseeable charge or dividend
289,936
6
Common Equity Tier 1 (CET1) capital before regulatory adjustments
3,650,792
Common Equity Tier 1 (CET1) capital: regulatory adjustments
7
Additional value adjustments (negative amount)
- 7,323
8
Intangible assets (net of related tax liability) (negative amount)
- 32,933
9
Not applicable
10
Deferred tax assets that rely on future profitability excluding those arising from temporary differences (net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)
- 0
11
Fair value reserves related to gains or losses on cash flow hedges of financial instruments that are not valued at fair value
- 0
12
Negative amounts resulting from the calculation of expected loss amounts
- 0
13
Any increase in equity that results from securitised assets (negative amount)
- 0
14
Gains or losses on liabilities valued at fair value resulting from changes in own credit standing
- 0
15
Defined-benefit pension fund assets (negative amount)
- 0
16
Direct and indirect holdings by an institution of own CET1 instruments (negative amount)
- 0
17
Direct, indirect and synthetic holdings of the CET 1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
- 0
18
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)
- 0
19
Direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)
- 0
20
Not applicable
EU-20a
Exposure amount of the following items which qualify for a RW of 1250%, where the institution opts for the deduction alternative
- 0
EU-20b
of which: qualifying holdings outside the financial sector (negative amount)
- 0
EU-20c
of which: securitisation positions (negative amount)
- 0
EU-20d
of which: free deliveries (negative amount)
- 0
21
Deferred tax assets arising from temporary differences (amount above 10% threshold, net of related tax liability where the conditions in Article 38 (3) are met) (negative amount)
- 0
22
Amount exceeding the 17,65% threshold (negative amount)
- 0
23
of which: direct, indirect and synthetic holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities
- 0
24
Not applicable
25
of which: deferred tax assets arising from temporary differences
- 0
EU-25a
Losses for the current financial year (negative amount)
- 0
EU-25b
Foreseeable tax charges relating to CET1 items except where the institution suitably adjusts the amount of CET1 items insofar as such tax charges reduce the amount up to which those items may be used to cover risks or losses (negative amount)
- 0
26
Not applicable
27
Qualifying AT1 deductions that exceed the AT1 items of the institution (negative amount)
- 0
27a
Other regulatory adjusments
- 0
28
Total regulatory adjustments to Common Equity Tier 1 (CET1)
- 40,255
29
Common Equity Tier 1 (CET1) capital
3,610,537
Additional Tier 1 (AT1) capital: instruments
30
Capital instruments and the related share premium accounts
300,000
31
of which: classified as equity under applicable accounting standards
300,000
32
of which: classified as liabilities under applicable accounting standards
- 0
33
Amount of qualifying items referred to in Article 484 (4) and the related share premium accounts subject to phase out from AT1
- 0
EU-33a
Amount of qualifying items referred to in Article 494a(1) subject to phase out from AT1
- 0
EU-33b
Amount of qualifying items referred to in Article 494b(1) subject to phase out from AT1
- 0
34
Qualifying Tier 1 capital included in consolidated AT1 capital (including minority interests not included in row 5) issued by subsidiaries and held by third parties
- 0
35
of which: instruments issued by subsidiaries subject to phase out
- 0
36
Additional Tier 1 (AT1) capital before regulatory adjustments
Direct and indirect holdings by an institution of own AT1 instruments (negative amount)
- 0
38
Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
- 0
39
Direct, indirect and synthetic holdings of the AT1 instruments of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)
- 0
40
Direct, indirect and synthetic holdings by the institution of the AT1 instruments of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)
- 0
41
Not applicable
42
Qualifying T2 deductions that exceed the T2 items of the institution (negative amount)
- 0
42a
Other regulatory adjustments to AT1 capital
- 0
43
Total regulatory adjustments to Additional Tier 1 (AT1) capital
- 0
44
Additional Tier 1 (AT1) capital
300,000
45
Tier 1 capital (T1 = CET1 + AT1)
3,910,537
Tier 2 (T2) capital: instruments
46
Capital instruments and the related share premium accounts
420,000
47
Amount of qualifying items referred to in Article 484 (5) and the related share premium accounts subject to phase out from T2 as described in Article 486 (4) CRR
- 0
EU-47a
Amount of qualifying items referred to in Article 494a (2) subject to phase out from T2
- 0
EU-47b
Amount of qualifying items referred to in Article 494b (2) subject to phase out from T2
- 0
48
Qualifying own funds instruments included in consolidated T2 capital (including minority interests and AT1 instruments not included in rows 5 or 34) issued by subsidiaries and held by third parties
- 0
49
of which: instruments issued by subsidiaries subject to phase out
- 0
50
Credit risk adjustments
- 0
51
Tier 2 (T2) capital before regulatory adjustments
420,000
Tier 2 (T2) capital: regulatory adjustments
52
Direct and indirect holdings by an institution of own T2 instruments and subordinated loans (negative amount)
- 0
53
Direct, indirect and synthetic holdings of the T2 instruments and subordinated loans of financial sector entities where those entities have reciprocal cross holdings with the institution designed to inflate artificially the own funds of the institution (negative amount)
- 0
54
Direct and indirect holdings of the T2 instruments and subordinated loans of financial sector entities where the institution does not have a significant investment in those entities (amount above 10% threshold and net of eligible short positions) (negative amount)
- 0
54a
Not applicable
55
Direct and indirect holdings by the institution of the T2 instruments and subordinated loans of financial sector entities where the institution has a significant investment in those entities (net of eligible short positions) (negative amount)
- 0
56
Not applicable
EU-56a
Qualifying eligible liabilities deductions that exceed the eligible liabilities items of the institution (negative amount)
- 0
56b
Other regulatory adjusments to T2 capital
- 0
57
Total regulatory adjustments to Tier 2 (T2) capital
- 0
58
Tier 2 (T2) capital
420,000
59
Total capital (TC = T1 + T2)
4,330,537
60
Total risk exposure amount
20,563,286
Capital ratios and requirements including buffers
61
Common Equity Tier 1
17.56%
62
Tier 1
19.02%
63
Total capital
21.06%
64
Institution CET1 overall capital requirements
15.20%
65
of which: capital conservation buffer requirement
2.50%
66
of which: countercyclical capital buffer requirement
2.00%
67
of which: systemic risk buffer requirement
3.00%
EU-67a
of which: Global Systemically Important Institution (G-SII) or Other Systemically Important Institution (O-SII) buffer requirement
n/a
EU-67b
of which: additional own funds requirements to address the risks other than the risk of excessive leverage
3.20%
68
Common Equity Tier 1 capital (as a percentage of risk exposure amount) available after meeting the minimum capital requirements
9.86%
69
Not applicable
70
Not applicable
71
Not applicable
Amounts below the thresholds for deduction (before risk weighting)
72
Direct and indirect holdings of own funds and eligible liabilities of financial sector entities where the institution does not have a significant investment in those entities (amount below 10% threshold and net of eligible short positions)
- 0
73
Direct and indirect holdings by the institution of the CET1 instruments of financial sector entities where the institution has a significant investment in those entities (amount below 17.65% thresholds and net of eligible short positions)
- 0
74
Not applicable
75
Deferred tax assets arising from temporary differences (amount below 17.65% threshold, net of related tax liability where the conditions in Article 38 (3) are met)
- 0
Applicable caps on the inclusion of provisions in Tier 2
76
Credit risk adjustments included in T2 in respect of exposures subject to standardised approach (prior to the application of the cap)
83,623.92
77
Cap on inclusion of credit risk adjustments in T2 under standardised approach
- 0
78
Credit risk adjustments included in T2 in respect of exposures subject to internal ratings-based approach (prior to the application of the cap)
n/a
79
Cap for inclusion of credit risk adjustments in T2 under internal ratings-based approach
n/a
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2014 and 1 Jan 2022)
80
Current cap on CET1 instruments subject to phase out arrangements
n/a
81
Amount excluded from CET1 due to cap (excess over cap after redemptions and maturities)
n/a
82
Current cap on AT1 instruments subject to phase out arrangements
n/a
83
Amount excluded from AT1 due to cap (excess over cap after redemptions and maturities)
n/a
84
Current cap on T2 instruments subject to phase out arrangements
n/a
85
Amount excluded from T2 due to cap (excess over cap after redemptions and maturities)
n/a
OV1
Pillar 3 attachment - Pareto Bank ASA
OV1 - Overview of risk weighted exposure amounts
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
Risk weighted exposure amounts (RWEAs)
Total own funds requirements
a
b
c
(NOK thousands)
12/31/22
9/30/22
12/31/22
1
Credit risk (excluding CCR)
18,943,923
18,094,811
1,515,514
2
Of which the standardised approach
18,943,923
18,094,811
1,515,514
3
Of which the Foundation IRB (F-IRB) approach
- 0
- 0
- 0
4
Of which: slotting approach
- 0
- 0
- 0
EU 4a
Of which: equities under the simple riskweighted approach
- 0
- 0
- 0
5
Of which the Advanced IRB (A-IRB) approach
- 0
- 0
- 0
6
Counterparty credit risk - CCR
18,425
19,381
1,474
7
Of which the standardised approach
- 0
- 0
- 0
8
Of which internal model method (IMM)
- 0
- 0
- 0
EU 8a
Of which exposures to a CCP
- 0
- 0
- 0
EU 8b
Of which credit valuation adjustment - CVA
5,108
5,985
409
9
Of which other CCR
13,317
13,396
1,065
10
Not applicable
11
Not applicable
12
Not applicable
13
Not applicable
14
Not applicable
15
Settlement risk
- 0
- 0
- 0
16
Securitisation exposures in the non-trading book (after the cap)
- 0
- 0
- 0
17
Of which SEC-IRBA approach
- 0
- 0
- 0
18
Of which SEC-ERBA (including IAA)
- 0
- 0
- 0
19
Of which SEC-SA approach
- 0
- 0
- 0
EU 19a
Of which 1250%
- 0
- 0
- 0
20
Position, foreign exchange and commodities risks (Market risk)
- 0
- 0
- 0
21
Of which the standardised approach
- 0
- 0
- 0
22
Of which IMA
- 0
- 0
- 0
EU 22a
Large exposures
- 0
- 0
- 0
23
Operational risk
1,600,938
1,430,130
128,075
EU 23a
Of which basic indicator approach
1,600,938
1,430,130
128,075
EU 23b
Of which standardised approach
- 0
- 0
- 0
EU 23c
Of which advanced measurement approach
- 0
- 0
- 0
24
Amounts below the thresholds for deduction (subject to 250% risk weight) (For information)
25
Not applicable
26
Not applicable
27
Not applicable
28
Not applicable
29
Total
20,563,286
19,544,323
1,645,063
KM1
Pillar 3 attachment - Pareto Bank ASA
KM1 - Key metrics template
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
b
c
d
e
(NOK thousands)
12/31/22
9/30/22
6/30/22
3/30/22
12/30/21
Available own funds (amounts)
1
Common Equity Tier 1 (CET1) capital
3,610,537
3,526,866
3,459,016
3,394,389
3,339,488
2
Tier 1 capital
3,910,537
3,826,866
3,759,016
3,694,389
3,539,488
3
Total capital
4,330,537
4,246,866
4,179,016
4,108,062
3,809,488
Risk-weighted exposure amounts
4
Total risk-weighted exposure amount
20,563,286
19,544,323
19,135,787
20,683,661
20,835,474
Capital ratios (as a percentage of risk-weighted exposure amount)
5
Common Equity Tier 1 ratio (%)
17.56%
18.05%
18.08%
16.41%
16.03%
6
Tier 1 ratio (%)
19.02%
19.58%
19.64%
17.86%
16.99%
7
Total capital ratio (%)
21.06%
21.73%
21.84%
19.86%
18.28%
Additional own funds requirements to address risks other than the risk of excessive leverage (as a percentage of risk-weighted exposure amount)
EU 7a
Additional own funds requirements to address risks other than the risk of excessive leverage (%)
3.20%
3.20%
3.20%
3.20%
3.20%
EU 7b
of which: to be made up of CET1 capital (percentage points)
3.20%
3.20%
3.20%
3.20%
3.20%
EU 7c
of which: to be made up of Tier 1 capital (percentage points)
3.20%
3.20%
3.20%
3.20%
3.20%
EU 7d
Total SREP own funds requirements (%)
11.20%
11.20%
11.20%
11.20%
11.20%
Combined buffer requirement (as a percentage of risk-weighted exposure amount)
8
Capital conservation buffer (%)
2.50%
2.50%
2.50%
2.50%
2.50%
EU 8a
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State (%)
n/a
n/a
n/a
n/a
n/a
9
Institution specific countercyclical capital buffer (%)
2.00%
1.50%
1.50%
1.00%
1.00%
EU 9a
Systemic risk buffer (%)
3.00%
3.00%
3.00%
3.00%
3.00%
10
Global Systemically Important Institution buffer (%)
n/a
n/a
n/a
n/a
n/a
EU 10a
Other Systemically Important Institution buffer
n/a
n/a
n/a
n/a
n/a
11
Combined buffer requirement (%)
7.50%
7.00%
7.00%
6.50%
6.50%
EU 11a
Overall capital requirements (%)
18.70%
18.20%
18.20%
17.70%
17.70%
12
CET1 available after meeting the total SREP own funds requirements (%)
9.86%
n/a
n/a
n/a
n/a
Leverage ratio
13
Total exposure measure
23,708,816
23,279,629
23,665,511
23,292,536
22,090,040
14
Leverage ratio (%)
16.49%
16.44%
15.88%
15.86%
16.02%
Additional own funds requirements to address the risk of excessive leverage (as a percentage of total exposure measure)
EU 14a
Additional own funds requirements to address the risk of excessive leverage (%)
n/a
n/a
n/a
n/a
n/a
EU 14b
of which: to be made up of CET1 capital (percentage points)
n/a
n/a
n/a
n/a
n/a
EU 14c
Total SREP leverage ratio requirements (%)
n/a
n/a
n/a
n/a
n/a
Leverage ratio buffer and overall leverage ratio requirement (as a percentage of total exposure measure)
EU 14d
Leverage ratio buffer requirement (%)
3.00%
3.00%
3.00%
n/a
n/a
EU 14e
Overall leverage ratio requirements (%)
3.00%
3.00%
3.00%
n/a
n/a
Liquidity Coverage Ratio
15
Total high-quality liquid assets (HQLA) (Weighted value - average)
3,611,472
2,863,480
3,307,285
3,211,550
2,883,533
EU 16a
Cash outflows - Total weighted value
2,331,656
3,054,161
3,688,601
3,473,675
3,133,753
EU 16b
Cash inflows - Total weighted value
817,290
959,468,634
1,650,781,564
2,242,831,287
906,242,049
16
Total net cash outflows (adjusted value)
1,514,366
2,094,693
2,037,819
1,230,844
2,227,511
17
Liquidity coverage ratio (%)
238%
106%
161%
261%
129%
Net Stable Funding Ratio
18
Total available stable funding
16,411,164
15,889,644
16,217,488
16,680,253,412
12,759,089
19
Total required stable funding
11,192,432
11,121,894
10,776,899
11,435,696,114
8,999,799
20
NSFR ratio (%)
147%
143%
150%
146%
142%
EN Annex 1
&P
CCR1
Pillar 3 attachment - Pareto Bank ASA
CCR1 - Analysis of CCR exposure by approach
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
b
c
d
e
f
g
h
(NOK thousands)
Replacement cost (RC)
Potential future exposure (PFE)
EEPE
Alpha used for computing regulatory exposure value
Exposure value pre-CRM
Exposure value post-CRM
Exposure value
RWEA
EU1
EU - Original Exposure Method (for derivatives)
14,500
14,550
1.4
40,669
40,669
40,669
13,317
EU2
EU - Simplified SA-CCR (for derivatives)
- 0
- 0
1.4
- 0
- 0
- 0
- 0
1
SA-CCR (for derivatives)
- 0
- 0
1.4
- 0
- 0
- 0
- 0
2
IMM (for derivatives and SFTs)
- 0
- 0
- 0
- 0
- 0
- 0
2a
Of which securities financing transactions netting sets
- 0
- 0
- 0
- 0
- 0
2b
Of which derivatives and long settlement transactions netting sets
- 0
- 0
- 0
- 0
- 0
2c
Of which from contractual cross-product netting sets
Institutions and corporates with a short-term credit assessment
- 0
- 0
- 0
- 0
- 0
0%
14
Collective investment undertakings
- 0
- 0
- 0
- 0
- 0
0%
15
Equity
50,634
- 0
50,634
- 0
50,634
100%
16
Other items
66,784
- 0
66,784
- 0
66,784
100%
17
TOTAL
22,182,336
4,337,929
22,182,336
1,478,873
18,943,923
80%
CR5
Pillar 3 attachment - Pareto Bank ASA
CR5 - Standardised approach
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
Exposure classes
Risk weight
Total
Of which
0%
2%
4%
10%
20%
35%
50%
70%
75%
100%
150%
250%
370%
1250%
Others
unrated
(NOK thousands)
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
1
Central governments or central banks
559,506
- 0
- 0
71,618
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
631,124
- 0
2
Regional government or local authorities
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
3
Public sector entities
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
4
Multilateral development banks
701,328
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
701,328
- 0
5
International organisations
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
6
Institutions
- 0
- 0
- 0
- 0
752,409
- 18,904
48,393
- 0
- 0
600
- 0
- 40,669
- 0
- 0
- 0
741,829
713,068
7
Corporates
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
13,059,739
- 0
- 0
- 0
- 0
- 0
13,059,739
13,059,739
8
Retail
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
9
Secured by mortgages on immovable property
- 0
- 0
- 0
- 0
- 0
228,118
- 0
- 0
- 0
1,936,810
- 0
- 0
- 0
- 0
- 0
2,164,928
2,164,928
10
Exposures in default
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
45,814
27,773
- 0
- 0
- 0
- 0
73,588
73,588
11
Exposures associated with particularly high risk
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
3,449,084
- 0
- 0
- 0
- 0
3,449,084
3,449,084
12
Covered bonds
- 0
- 0
- 0
2,681,503
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
2,681,503
- 0
13
Institutions and corporates with a short-term credit assessment
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
14
Unit or shares in collective investment undertakings
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
15
Equity
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
50,634
- 0
- 0
- 0
- 0
- 0
50,634
50,634
16
Other items
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
66,784
- 0
- 0
- 0
- 0
- 0
66,784
66,784
17
TOTAL
1,260,834
- 0
3,050
2,753,121
771,124
228,118
48,393
- 0
- 0
15,160,381
3,476,857
- 0
- 0
- 0
- 0
23,620,540
19,577,825
OR1
Pillar 3 attachment - Pareto Bank ASA
OR1 - Operational risk own funds requirements and risk-weighted exposure amounts
Frequency
Annually
Latest update
12/31/22
Back to the table of contents
Banking activities
a
b
c
d
e
Relevant indicator
Own funds requirements
Risk exposure amount
(NOK thousands)
Year-3
Year-2
Last year
1
Banking activities subject to basic indicator approach (BIA)
748,892
848,964
963,645
128,075
1,600,938
2
Banking activities subject to standardised (TSA) / alternative standardised (ASA) approaches
- 0
- 0
- 0
- 0
- 0
3
Subject to TSA:
- 0
- 0
- 0
4
Subject to ASA:
- 0
- 0
- 0
5
Banking activities subject to advanced measurement approaches AMA
- 0
- 0
- 0
- 0
- 0
LR1
Pillar 3 attachment - Pareto Bank ASA
LR1 - LRSum: Summary reconciliation of accounting assets and leverage ratio exposures
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
(NOK thousands)
Applicable amount
1
Total assets as per published financial statements
22,295,700
2
Adjustment for entities which are consolidated for accounting purposes but are outside the scope of prudential consolidation
- 0
3
(Adjustment for securitised exposures that meet the operational requirements for the recognition of risk transference)
- 0
4
(Adjustment for temporary exemption of exposures to central banks (if applicable))
- 0
5
(Adjustment for fiduciary assets recognised on the balance sheet pursuant to the applicable accounting framework but excluded from the total exposure measure in accordance with point (i) of Article 429a(1) CRR)
- 0
6
Adjustment for regular-way purchases and sales of financial assets subject to trade date accounting
- 0
7
Adjustment for eligible cash pooling transactions
- 0
8
Adjustments for derivative financial instruments
45,690
9
Adjustment for securities financing transactions (SFTs)
- 0
10
Adjustment for off-balance sheet items (ie conversion to credit equivalent amounts of off-balance sheet exposures)
1,485,811
11
(Adjustment for prudent valuation adjustments and specific and general provisions which have reduced Tier 1 capital)
- 0
EU-11a
(Adjustment for exposures excluded from the total exposure measure in accordance with point (c ) of Article 429a(1) CRR)
- 0
EU-11b
(Adjustment for exposures excluded from the total exposure measure in accordance with point (j) of Article 429a(1) CRR)
- 0
12
Other adjustments
- 118,385
13
Total exposure measure
23,708,816
LR2
Pillar 3 attachment - Pareto Bank ASA
LR2 - LRCom: Leverage ratio common disclosure
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
CRR leverage ratio exposures
a
b
12/31/22
9/30/22
On-balance sheet exposures (excluding derivatives and SFTs)
1
On-balance sheet items (excluding derivatives, SFTs, but including collateral)
22,182,336
21,700,844
2
Gross-up for derivatives collateral provided where deducted from the balance sheet assets pursuant to the applicable accounting framework
- 0
- 0
3
(Deductions of receivables assets for cash variation margin provided in derivatives transactions)
- 0
- 0
4
(Adjustment for securities received under securities financing transactions that are recognised as an asset)
- 0
- 0
5
(General credit risk adjustments to on-balance sheet items)
- 0
- 0
6
(Asset amounts deducted in determining Tier 1 capital)
- 0
- 0
7
Total on-balance sheet exposures (excluding derivatives and SFTs)
22,182,336
21,700,844
Derivative exposures
8
Replacement cost associated with SA-CCR derivatives transactions (ie net of eligible cash variation margin)
- 0
- 0
EU-8a
Derogation for derivatives: replacement costs contribution under the simplified standardised approach
- 0
- 0
9
Add-on amounts for potential future exposure associated with SA-CCR derivatives transactions
- 0
- 0
EU-9a
Derogation for derivatives: Potential future exposure contribution under the simplified standardised approach
- 0
- 0
EU-9b
Exposure determined under Original Exposure Method
40,669
43,394
10
(Exempted CCP leg of client-cleared trade exposures) (SA-CCR)
- 0
- 0
EU-10a
(Exempted CCP leg of client-cleared trade exposures) (simplified standardised approach)
- 0
- 0
EU-10b
(Exempted CCP leg of client-cleared trade exposures) (original Exposure Method)
- 0
- 0
11
Adjusted effective notional amount of written credit derivatives
- 0
- 0
12
(Adjusted effective notional offsets and add-on deductions for written credit derivatives)
- 0
- 0
13
Total derivatives exposures
40,669
43,394
Securities financing transaction (SFT) exposures
14
Gross SFT assets (with no recognition of netting), after adjustment for sales accounting transactions
- 0
- 0
15
(Netted amounts of cash payables and cash receivables of gross SFT assets)
- 0
- 0
16
Counterparty credit risk exposure for SFT assets
- 0
- 0
EU-16a
Derogation for SFTs: Counterparty credit risk exposure in accordance with Articles 429e(5) and 222 CRR
- 0
- 0
17
Agent transaction exposures
- 0
- 0
EU-17a
(Exempted CCP leg of client-cleared SFT exposure)
- 0
- 0
18
Total securities financing transaction exposures
- 0
- 0
Other off-balance sheet exposures
19
Off-balance sheet exposures at gross notional amount
1,485,811
1,535,391
20
(Adjustments for conversion to credit equivalent amounts)
0
- 0
21
(General provisions deducted in determining Tier 1 capital and specific provisions associated with off-balance sheet exposures)
- 0
EBA staff: EBA staff: specific credit risk adjustments are not reported separately. For general credit risk adjustments we have C 47.00 r0181 c0010
- 0
22
Off-balance sheet exposures
1,485,811
1,535,391
Excluded exposures
EU-22a
(Exposures excluded from the total exposure measure in accordance with point (c ) of Article 429a(1) CRR)
- 0
- 0
EU-22b
(Exposures exempted in accordance with point (j) of Article 429a (1) CRR (on and off balance sheet))
- 0
- 0
EU-22c
(Excluded exposures of public development banks (or units) - Public sector investments)
- 0
- 0
EU-22d
(Excluded exposures of public development banks (or units) - Promotional loans)
- 0
- 0
EU-22e
(Excluded passing-through promotional loan exposures by non-public development banks (or units))
- 0
- 0
EU-22f
(Excluded guaranteed parts of exposures arising from export credits )
- 0
- 0
EU-22g
(Excluded excess collateral deposited at triparty agents )
- 0
- 0
EU-22h
(Excluded CSD related services of CSD/institutions in accordance with point (o) of Article 429a(1) CRR)
- 0
- 0
EU-22i
(Excluded CSD related services of designated institutions in accordance with point (p) of Article 429a(1) CRR)
- 0
- 0
EU-22j
(Reduction of the exposure value of pre-financing or intermediate loans )
- 0
- 0
EU-22k
(Total exempted exposures)
- 0
- 0
Capital and total exposure measure
23
Tier 1 capital
3,910,537
3,826,866
24
Total exposure measure
23,708,816
23,279,629
Leverage ratio
25
Leverage ratio
0
0
EU-25
Leverage ratio (excluding the impact of the exemption of public sector investments and promotional loans) (%)
0
0
25a
Leverage ratio (excluding the impact of any applicable temporary exemption of central bank reserves)
0
0
26
Regulatory minimum leverage ratio requirement (%)
0
0
EU-26a
Additional own funds requirements to address the risk of excessive leverage (%)
- 0
- 0
EU-26b
of which: to be made up of CET1 capital (percentage points)
- 0
- 0
27
Leverage ratio buffer requirement (%)
- 0
- 0
EU-27a
Overall leverage ratio requirement (%)
0
0
Choice on transitional arrangements and relevant exposures
EU-27b
Choice on transitional arrangements for the definition of the capital measure
n/a
n/a
Disclosure of mean values
28
Mean value of gross SFT assets, after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables
- 0
- 0
29
Quarter-end value of gross SFT assets, after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables
- 0
- 0
30
Total exposure measure (including the impact of any applicable temporary exemption of central bank reserves) incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables)
23,708,816
23,279,629
30a
Total exposure measure (excluding the impact of any applicable temporary exemption of central bank reserves) incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables)
23,708,816
23,279,629
31
Leverage ratio (including the impact of any applicable temporary exemption of central bank reserves) incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables)
16.49%
16.44%
31a
Leverage ratio (excluding the impact of any applicable temporary exemption of central bank reserves) incorporating mean values from row 28 of gross SFT assets (after adjustment for sale accounting transactions and netted of amounts of associated cash payables and cash receivables)
16.49%
16.44%
LR3
Pillar 3 attachment - Pareto Bank ASA
LR3 - LRSpl: Split-up of on balance sheet exposures (excluding derivatives, SFTs and exempted exposures)
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
(NOK thousands)
CRR leverage ratio exposures
EU-1
Total on-balance sheet exposures (excluding derivatives, SFTs, and exempted exposures), of which:
22,182,336
EU-2
Trading book exposures
- 0
EU-3
Banking book exposures, of which:
22,182,336
EU-4
Covered bonds
2,681,503
EU-5
Exposures treated as sovereigns
1,332,452
EU-6
Exposures to regional governments, MDB, international organisations and PSE not treated as sovereigns
- 0
EU-7
Institutions
782,498
EU-8
Secured by mortgages of immovable properties
2,131,689
EU-9
Retail exposures
- 0
EU-10
Corporates
11,696,278
EU-11
Exposures in default
73,031
EU-12
Other exposures (eg equity, securitisations, and other non-credit obligation assets)
3,484,885
LIQ1
Pillar 3 attachment - Pareto Bank ASA
LIQ1 - Quantitative information of LCR
Frequency
Quarterly
Latest update
12/31/22
Back to the table of contents
a
b
c
d
e
f
g
h
(NOK thousands)
Total unweighted value (average)
Total weighted value (average)
EU 1a
Quarter ending on (DD Month YYY)
12/31/22
9/30/22
6/30/22
3/30/22
12/31/22
9/30/22
6/30/22
3/30/22
EU 1b
Number of data points used in the calculation of averages
High-Quality Liquid Assets
1
Total high-quality liquid assets (HQLA), after application of haircuts in line with Article 9 of regulation (EU) 2015/61
3,611,472
2,863,480
3,307,285
3,211,550
Cash - Outflows
2
retail deposits and deposits from small business customers, of which:
4,790,820
4,647,104
4,411,659
4,539,541
170,504
240,351
214,775
218,313
3
Stable deposits
676,532
773,373
809,733
782,029
33,827
38,669
40,487
39,101
4
Less stable deposits
1,025,157
1,302,277
1,327,379
824,957
104,141
132,638
133,369
84,665
5
Unsecured wholesale funding
2,557,649
2,998,136
3,985,924
3,793,283
1,263,061
1,595,813
2,044,131
2,077,827
6
Operational deposits (all counterparties) and deposits in networks of cooperative banks
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
7
Non-operational deposits (all counterparties)
2,528,673
2,982,738
3,975,615
3,784,145
- 0
- 0
- 0
2,068,689
8
Unsecured debt
28,976
15,398
10,309
9,138
28,976
15,398
10,309
9,138
9
Secured wholesale funding
- 0
35,000
- 0
- 0
10
Additional requirements
2,371,457
2,435,727
2,851,146
2,577,927
459,871
503,888
597,316
557,128
11
Outflows related to derivative exposures and other collateral requirements
243,296
250,392
289,497
289,907
243,296
250,392
289,497
289,907
12
Outflows related to loss of funding on debt products
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
13
Credit and liquidity facilities
2,128,161
2,185,334
2,561,649
2,288,020
216,575
253,495
307,820
267,221
14
Other contractual funding obligations
143,797
50,945
200
120,570
143,797
50,945
200
120,570
15
Other contingent funding obligations
1,667,602
3,245,189
3,083,635
2,717,072
294,423
628,165
832,179
499,837
16
Total cash outflows
2,331,656
3,054,161
3,688,601
3,473,675
Cash - Inflows
17
Secured lending (e.g. reverse repos)
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
18
Inflows from fully performing exposures
919,898
1,144,738
1,894,738
1,879,836
812,865
956,460
1,649,872
1,832,056
19
Other cash inflows
4,425
3,009
910
1,002,274
4,425
3,009
910
410,775
EU-19a
(Difference between total weighted inflows and total weighted outflows arising from transactions in third countries where there are transfer restrictions or which are denominated in non-convertible currencies)
- 0
- 0
- 0
EU-19b
(Excess inflows from a related specialised credit institution)
- 0
- 0
- 0
20
Total cash inflows
924,323
1,147,746
1,895,647
2,882,109
817,290
959,469
1,650,782
2,242,831
EU-20a
Fully exempt inflows
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
EU-20b
Inflows subject to 90% cap
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
EU-20c
Inflows subject to 75% cap
924,323
1,147,746
1,895,647
2,882,109
817,290
959,469
1,650,782
2,242,831
Total Adjusted Value
21
Liquidity buffer
3,611,472
2,214,310
3,282,413
3,211,550
22
Totat net cash outflows
1,514,366
2,094,693
2,037,819
1,230,844
23
Liquidity coverage ratio
238.48%
105.71%
161.07%
260.92%
Pareto Bank AS has only one significant currency, NOK.
AE1
Pillar 3 attachment - Pareto Bank ASA
AE1 - Encumbered and unencumbered assets
Frequency
Annually
Latest update
12/31/21
Back to the table of contents
Carrying amount of encumbered assets
Fair value of encumbered assets
Carrying amount of unencumbered assets
Fair value of unencumbered assets
Of which notionally elligble EHQLA and HQLA
Of which notionally elligble EHQLA and HQLA
Of which EHQLA and HQLA
Of which EHQLA and HQLA
(NOK thousands)
010
030
040
050
060
080
090
100
010
Assets of the reporting institution
11,975
- 0
19,922,341
- 0
030
Equity instruments
- 0
- 0
- 0
- 0
040
Debt securities
- 0
- 0
- 0
- 0
2,988,712
- 0
2,944,247
2,988,712
050
of which: covered bonds
- 0
- 0
- 0
- 0
1,978,814
- 0
1,948,697
1,978,814
060
of which: securitisations
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
070
of which: issued by general governments
- 0
- 0
- 0
- 0
1,069,508
- 0
995,550
1,069,508
080
of which: issued by financial corporations
- 0
- 0
- 0
- 0
10,027
- 0
- 0
10,027
090
of which: issued by non-financial corporations
- 0
- 0
- 0
- 0
- 0
- 0
- 0
- 0
100
Loans and advances other than loans on demand
- 0
- 0
- 0
- 0
15,310,462
- 0
- 0
- 0
120
Other assets
15,500
- 0
- 0
- 0
1,859,154
- 0
- 0
- 0
AE2
Pillar 3 attachment - Pareto Bank ASA
AE2 - Collateral received and own debt securities issued
Frequency
Annually
Latest update
12/31/21
Back to the table of contents
Fair value of encumbered collateral received or own debt securities issued
Unencumbered
Fair value of collateral received or own debt securities issued available for encumbrance
of which notionally elligible EHQLA and HQLA
of which EHQLA and HQLA
(NOK thousands)
010
030
040
060
130
Collateral received by the reporting institution
- 0
- 0
- 0
- 0
140
Loans on demand
- 0
- 0
- 0
- 0
150
Equity instruments
- 0
- 0
- 0
- 0
160
Debt securities
- 0
- 0
- 0
- 0
170
of which: covered bonds
- 0
- 0
- 0
- 0
180
of which: securitisations
- 0
- 0
- 0
- 0
190
of which: issued by general governments
- 0
- 0
- 0
- 0
200
of which: issued by financial corporations
- 0
- 0
- 0
- 0
210
of which: issued by non-financial corporations
- 0
- 0
- 0
- 0
220
Loans and advances other than loans on demand
- 0
- 0
- 0
- 0
230
Other collateral received
- 0
- 0
- 0
- 0
240
Own debt securities issued other than own covered bonds or asset-backed securities
- 0
- 0
- 0
- 0
AE3
Pillar 3 attachment - Pareto Bank ASA
AE3 - Sources of encumbrance
Frequency
Annually
Latest update
12/31/21
Back to the table of contents
Matching liabilities, contingent liabilities or securities lent
Assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered
(NOK thousands)
010
030
010
Carrying amount of selected financial liabilities
30,932
14,825
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Disclaimer
Pareto Bank ASA published this content on 26 January 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 26 January 2023 08:22:08 UTC.
Pareto Bank ASA is a Norway-based bank that focuses on medium-sized Norwegian enterprises. The Bank offers financing primarily to medium-sized corporate customers within three business areas: real estate financing, corporate financing and shipping & offshore financing. In addition, the Bank offers ordinary banking services such as deposits, payment and card services to retail and corporate customers. Within the business area real estate financing, the Bank offers both financing of property development projects and commercial real estate financing. The Bank finances property development projects largely in Oslo and the region including the counties of Southeast Norway.In the area of commercial real estate, the Bank offers second mortgage loans, development (building loans), owner financing and short bridge financing. The Bank also offers mortgage loans where the building must be renovated before it can be refinanced or sold.
PARETO BANK ASA 
