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
3e. Impairment of fixed assets
3f. Provisions for retirement, disability and post-mortem benefit obligations
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