Annual report 2019

3. Estimates

The Group makes estimates and assumptions  which  affect  the value of its assets and liabilities  in the subsequent  period.  The estimates and assumptions, which are reviewed on an ongoing basis, are made based on prior experience and considering other factors, including expectations as to future events, which appear reasonable in specific circumstances.

3a Impairment of financial assets

3b Classification of financial instruments

3c Fair value of derivative instruments

3d Securities

3e Impairment of fixed assets

3f Provisions for retirement, disability and post-mortem benefit obligations

3g Restructuring provision

3h Deferred tax provision

3i Provision for reimbursement due to early payment of a loan

3j Provision for potential claims resulting from proceedings related to CHF loan agreements

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