Investor Presentaiton
Accounting policies and methodological choices - IFRS 9 (cont'd)
Listed equity investments
Investment funds and
Private Equity
Vanilla fixed income
Sampo Group
►Following the
implementation of
IFRS 9, Sampo to mark
financial assets to market
though the P&L instead
of in OCI
Storebrand
Amortized cost portfolio
to be recognized as "hold
to collect and sell"
Under IFRS 9
Real estate
ECL
42
Sun Life
Talanx
Zurich
FVOCI
FVPL
► Not commented
Not commented
FVPL
Not commented
FVOCI
►Only a minor amount of
assets to be held at
amortized cost
► Not commented
►FVPL
Effect expected to be
minor
Not commented
► Not commented
► Quarterly impairment
test
Market updates on impact of IFRS 17 and IFRS 9
FVPL
HTCS (low volume that
fails SPPI test)
► Not commented
► Not expected to be
material
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