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. Asset and provision for deferred income tax

3i. Provision for the return of commission due to early repayment of the loan

3j. Provision for potential claims arising from legal proceedings related to loans in CHF