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Basic information on the company
Alisa Bank Plc (\u201cAlisa Bank\u201d) is a new Finnish digital bank that makes everyday life easier. Our
mission is to provide the market\u2019s seamless selected banking services through partnerships
in the digital channels that customers use daily. Our target customers are small businesses,
deposit customers, and partners.
The Alisa Bank Group consists of the parent company Alisa Bank Plc and its wholly owned
subsidiaries Fellow Finance \u010cesko s.r.o and Fellow Finance Deutschland GmbH. Fellow Finance
Deutschland GmbH entered into liquidation process during the financial year, and the
process is expected to be completed in 2026. There was no active business operations in the
Czech Republic during the review period. The subsidiary PURO Finance SPV1 Oy merged to
the parent company Alisa Bank in 30 April 2025.
Alisa Bank has been authorised by the Financial Supervisory Authority to engage
in credit institution operations. In Germany, it has a credit intermediation licence
(Kreditvermittelungslizens). Alisa Bank Plc offers its services to Sweden and Denmark across
the border as enabled by its license for credit institution operations.
Alisa Bank Plc is listed on the main list of the Nasdaq Helsinki. Alisa Bank Plc\u2019s head office is
located at Bulevardi 21 A, 00180 Helsinki, Finland. The company\u2019s home country is Finland and
its domicile is Helsinki. The legal form of the company is a public limited company. Business
identity code is 0533755-0.
Copies of the Financial Statements and Interim Reports are available on the Bank\u00b4s website
www.alisapankki.fi.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-253": { "value": "Alisa Bank Plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-254": { "value": "Finnish digital bank that makes everyday life easier", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-255": { "value": "Alisa Bank Plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-256": { "value": "Plc", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-257": { "value": "Bulevardi 21 A, 00180 Helsinki, Finland", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-258": { "value": "Finland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-259": { "value": "Finland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-260": { "value": "
Basis for preparation of the financial statements
The consolidated financial statements have been prepared in compliance with IFRS
(International Financial Reporting Standards), approved for application in the EU, and IAS
(International Accounting Standards) valid at the end of 2025, together with their respective
SIC (Standing Interpretations Committee) and IFRIC (International Financial Reporting
Interpretations Committee) interpretations. The notes to the consolidated financial
statements also include information required by Finnish accounting and limited liability
company legislation and the supplementary requirements of authorities\u00b4 requirements.
The board of directors approved the financial statements and the annual report in its
meeting on February 12, 2026, and they will be published by February 27, 2026, at the latest.
According to the Finnish Companies Act, shareholders have the opportunity to approve
or reject the financial statements at the general meeting held after their publication. The
general meeting also has the possibility to decide on changes to the financial statements.
The consolidated financial statements have been prepared for a period of 12 months from
1 January to 31 December 2025. The figures of the consolidated financial statements are
presented in thousands of euros unless otherwise indicated, and the figures are rounded
to the nearest thousand, and therefore the sum of individual figures may deviate from the
presented total sum.
Strategic decision to exit consumer finance
During the financial year, the Bank made a strategic decision to exit its consumer finance
activities as part of a refocusing of its business and efforts to improve profitability. In
connection with this decision, the Bank sold a significant portion of its retail consumer loan
portfolio in December 2025. The Bank expects the sale of the remaining loan portfolio to be
completed during the financial year 2026.
The consumer loans sold were classified as financial assets measured at amortised cost in
accordance with IFRS 9. The sale was accounted for in accordance with the derecognition
requirements of IFRS 9, and the difference between the consideration received and the
carrying amount of the financial assets derecognised was recognised as profit.
New accounting principles
During the period, no new standards have entered into force that would affect Alisa Bank\u2019s
financial statements. In 2027, the new IFRS 18 Presentation and Disclosure in Financial
Statements standard will enter into force, which will replace the IAS 1 standard and which
will especially change the way the income statement is presented. Income and expenses
are classified into operating, investment and financing categories. The standard will result
in only some presentation changes for Alisa Bank. The other upcoming IFRS standard
amendments are not expected to have any material impact on the financial statements.
In the preparation of the financial information, the same preparation principles and
calculation methods have been followed as in the preparation of the consolidated financial
statements for the fiscal year ending on December 31, 2024.
Consolidation principles
In addition to the parent company, the consolidated financial statements include all the
companies in which Alisa Bank Plc has control (subsidiaries). Alisa Bank Plc has control in a
company if it is exposed to, or has rights to, the variable returns of an investee, and can affect
the amount of returns it receives by using its power related to the investee. Control arises
based on voting power. The financial statements of subsidiaries are adjusted if necessary
to correspond with the principles applied in the preparation of the consolidated financial
statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-261": { "value": "Basis for preparation of the financial statements The consolidated financial statements have been prepared in compliance with IFRS (International Financial Reporting Standards), approved for application in the EU, and IAS (International Accounting Standards) valid at the end of 2025, together with their respective SIC (Standing Interpretations Committee) and IFRIC (International Financial Reporting Interpretations Committee) interpretations. The notes to the consolidated financial statements also include information required by Finnish accounting and limited liability company legislation and the supplementary requirements of authorities\u00b4 requirements. The board of directors approved the financial statements and the annual report in its meeting on February 12, 2026, and they will be published by February 27, 2026, at the latest. According to the Finnish Companies Act, shareholders have the opportunity to approve or reject the financial statements at the general meeting held after their publication. The general meeting also has the possibility to decide on changes to the financial statements. The consolidated financial statements have been prepared for a period of 12 months from 1 January to 31 December 2025. The figures of the consolidated financial statements are presented in thousands of euros unless otherwise indicated, and the figures are rounded to the nearest thousand, and therefore the sum of individual figures may deviate from the presented total sum. Strategic decision to exit consumer finance During the financial year, the Bank made a strategic decision to exit its consumer finance activities as part of a refocusing of its business and efforts to improve profitability. In connection with this decision, the Bank sold a significant portion of its retail consumer loan portfolio in December 2025. The Bank expects the sale of the remaining loan portfolio to be completed during the financial year 2026. The consumer loans sold were classified as financial assets measured at amortised cost in accordance with IFRS 9. The sale was accounted for in accordance with the derecognition requirements of IFRS 9, and the difference between the consideration received and the carrying amount of the financial assets derecognised was recognised as profit. New accounting principles During the period, no new standards have entered into force that would affect Alisa Bank\u2019s financial statements. In 2027, the new IFRS 18 Presentation and Disclosure in Financial Statements standard will enter into force, which will replace the IAS 1 standard and which will especially change the way the income statement is presented. Income and expenses are classified into operating, investment and financing categories. The standard will result in only some presentation changes for Alisa Bank. The other upcoming IFRS standard amendments are not expected to have any material impact on the financial statements. In the preparation of the financial information, the same preparation principles and calculation methods have been followed as in the preparation of the consolidated financial statements for the fiscal year ending on December 31, 2024. Consolidation principles In addition to the parent company, the consolidated financial statements include all the companies in which Alisa Bank Plc has control (subsidiaries). Alisa Bank Plc has control in a company if it is exposed to, or has rights to, the variable returns of an investee, and can affect the amount of returns it receives by using its power related to the investee. Control arises based on voting power. The financial statements of subsidiaries are adjusted if necessary to correspond with the principles applied in the preparation of the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-262": { "value": "The consolidated financial statements have been prepared in compliance with IFRS (International Financial Reporting Standards), approved for application in the EU, and IAS (International Accounting Standards) valid at the end of 2025, together with their respective SIC (Standing Interpretations Committee) and IFRIC (International Financial Reporting Interpretations Committee) interpretations. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-263": { "value": "The board of directors approved the financial statements and the annual report in its meeting on February 12, 2026, and they will be published by February 27, 2026, at the latest. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-264": { "value": "The consolidated financial statements have been prepared for a period of 12 months from 1 January to 31 December 2025. The figures of the consolidated financial statements are presented in thousands of euros unless otherwise indicated, and the figures are rounded to the nearest thousand, and therefore the sum of individual figures may deviate from the presented total sum. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-265": { "value": "1 January to 31 December 2025", "dimensions": { "concept": "ifrs-full:PeriodCoveredByFinancialStatements", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-266": { "value": "thousands of euros", "dimensions": { "concept": "ifrs-full:LevelOfRoundingUsedInFinancialStatements", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-267": { "value": "New accounting principles During the period, no new standards have entered into force that would affect Alisa Bank\u2019s financial statements. In 2027, the new IFRS 18 Presentation and Disclosure in Financial Statements standard will enter into force, which will replace the IAS 1 standard and which will especially change the way the income statement is presented. Income and expenses are classified into operating, investment and financing categories. The standard will result in only some presentation changes for Alisa Bank. The other upcoming IFRS standard amendments are not expected to have any material impact on the financial statements. In the preparation of the financial information, the same preparation principles and calculation methods have been followed as in the preparation of the consolidated financial statements for the fiscal year ending on December 31, 2024. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-268": { "value": "Consolidation principles In addition to the parent company, the consolidated financial statements include all the companies in which Alisa Bank Plc has control (subsidiaries). Alisa Bank Plc has control in a company if it is exposed to, or has rights to, the variable returns of an investee, and can affect the amount of returns it receives by using its power related to the investee. Control arises based on voting power. The financial statements of subsidiaries are adjusted if necessary to correspond with the principles applied in the preparation of the consolidated financial statements. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-269": { "value": "
Segment reporting
Alisa Bank has only one reportable operating segment. The reported segment covers the
entire group and the segment figures are consistent with the figures of the Alisa Bank Group
and the management\u2019s reporting.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-270": { "value": "
Currencies and foreign Group companies
The consolidated financial statements are presented in euros, which is the operating and
presentation currency of the parent company. The importance of international operations
to the group\u2019s financial position is minor. During the accounting period, the group had active
business operations abroad in Germany, Denmark and Sweden.
In the consolidated financial statements, the income statements of foreign subsidiaries
are converted into euros at the average rate of the financial year, and balance sheets are
converted at the exchange rate of the balance sheet date. The difference in average exchange
rates resulting from different exchange rates in the comprehensive income and balance sheet
is recognised in other comprehensive income. The conversion differences arising from the
consolidation of foreign subsidiaries and from post-acquisition cumulative changes in equity
items are recognised in other comprehensive income.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-271": { "value": "The consolidated financial statements are presented in euros, which is the operating and presentation currency of the parent company. ", "dimensions": { "concept": "ifrs-full:DescriptionOfPresentationCurrency", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-272": { "value": "
Financial assets and liabilities
In connection with the initial recognition, the Group\u2019s financial assets and liabilities are
measured and classified in accordance with IFRS 9 Financial Instruments.
Classification of financial assets
The Group\u2019s following financial assets are classified as measured at amortised costs:
\u2022 Cash and cash equivalents
\u2022 Claims on credit institutions
\u2022 Claims on the public and public sector entities
The Group\u2019s following financial assets are classified as measured at fair value through other
comprehensive income (FVOCI):
\u2022 Debt securities
Alisa Bank has no financial assets to be recognized at fair value through profit or loss.
The classification and measurement of financial assets are based on the business model and
an assessment of cash flow characteristics (SPPI test).
Assessment of business models
Alisa Bank has defined the business models it applies to financial instruments based on their
intended purpose. The business model reflects how a group of financial instruments is managed
in a business unit in order to meet financial objectives. The business model is not assessed on
an individual instrument basis; instead, it is based on classes of financial assets grouped by the
management. The business models defined by Alisa Bank depend on how well the company
manages a financial asset class and whether the management intends to hold financial assets
to collect cash flows, for trading, or both. According to the business model applied to financial
assets by Alisa Bank, financial instruments are managed in order to collect contractual cash
flows or they may also be held for trading purposes when the liquidity reserve requires low-risk
assets that offer a better return than the Bank of Finland\u2019s deposit rate.
The solely payments of principal and interest (SPPI) test
The objective of the SPPI test is to evaluate the contractual cash flow characteristics of a
cash asset, and to pass the SPPI test, cash flows must be solely payments of principal and
interest. Alisa Bank assesses the contractual terms of financial assets in order to determine
whether they pass the SPPI test.
If the contractual terms of the financial assets contain other terms that are not related to the
primary loan arrangement and that do not consist only of principal payment and payment of
interest on the remaining principal, the financial assets will be measured at fair value through
profit or loss. If a financial asset does not pass the SPPI test, the agreement terms must cause a
greater than minor exposure to risks or volatility in contractual cash flows. Alisa Bank\u2019s financial
assets pass the SPPI test and their contractual terms meet the SPPI criteria.
Financial assets measured at amortised cost
A financial asset is measured at amortised cost if the item is held as part of a business model
that aims to hold financial assets in order to collect contractual cash flows, and the cash
flows are solely payments of principal and interest. Such items in Alisa Bank include loans to
customers and purchased peer-to-peer loan portfolios.
Financial assets measured at amortised cost are initially recognised at fair value inclusive
of expenses immediately caused by the acquisition, such as loan broker commissions.
Fee income directly related to lending is charged only for a part of business loans. Their
importance is minor and therefore they are not included in the fair value of the financial
asset, but are recognized as commission income.
After initial recognition, the items are measured at amortised cost using the effective interest
rate method. This refers to the interest rate at which the future payments that are expected
to become payable or receivable during the financial instrument\u2019s expected exercise period
are discounted at the financial instrument\u2019s net book value. The book value is adjusted by a
credit loss provision using the expected credit loss measurement model.
Financial assets measured at fair value through other comprehensive income (FVOCI)
A financial asset is classified and measured at fair value through other comprehensive income
when the objective of the business model is achieved both by collecting contractual cash
flows and by selling the financial asset. The contractual cash flows represent solely payments
of principal and interest (SPPI). At Alisa Bank, such investments may include, for example,
debt securities.
At initial recognition, the instrument is measured at fair value plus transaction costs.
Subsequently, it is measured at fair value, with unrealised gains and losses recognised in
other comprehensive income. Upon derecognition, the cumulative gain or loss previously
recognised in other comprehensive income is reclassified to profit or loss.
Reclassification and derecognition of financial assets
Financial instruments are reclassified only if a business unit\u2019s business model changes
substantially. Financial assets and liabilities are recorded according to the trading date.
Previously recorded profits and losses are not modified retroactively.
A financial asset is derecognised from the balance sheet only when the contractual rights to
the asset\u2019s cash flows cease to exist, the contract is terminated, or the asset is transferred to
another party and the transfer fulfils the requirements of derecognition.
Financial assets and liabilities shall be offset and presented in net terms on the balance
sheet only when the Company has a legally enforceable right to set off the recognised
amounts and intends either to settle on a net basis, or to realise the asset and settle the
liability simultaneously. There are no offset items in the consolidated balance sheet.
Impairment of financial assets
The impairment model applied by the Company is based on calculating expected credit losses
(ECL). In the Company, expected credit loss calculation is applied to financial assets measured
at amortised cost, the most substantial part of which is loan receivables from customers.
Impairments also concern off-balance sheet commitments, such as unused credit facilities
related to overdraft facilities. A simplified impairment model is applied to accounts receivable.
The key components of the model based on expected losses are assessing substantial
increases in credit risk, and the the main factors in calculation of expected credit loss. The
calculation model used by the Company is based on the historically verified credit risk of
loans by risk class, historically verified quantitative factors that correlate increases in credit
risk, and estimates provided by a forward-looking macroeconomic model.
Expected credit losses (ECL) are calculated using the following formula with weighted
probabilities: EAD (amount of exposure at the time of default when realisation of collateral is
included) * PD (probability of default) * LGD (loss % of exposure). The ECL is an indicator of
the Company\u2019s estimate of how much less cash flow it will receive on the loan than it should
under the contract.
A three-stage model is used to determine credit losses. In the first stage, the likelihood that
the debtor will experience payment issues within the following 12 months is estimated. Stage
1 includes items where credit risk is estimated not to have materially increased after initial
recognition or the credit risk of the item is estimated to be low. If the debtor\u2019s credit risk has
materially increased after initial recognition, expected credit loss is estimated for the entire
duration of the contract (stage 2). Assets in stage 3 are assets with impaired value regarding
which matters have already come to light that will have a negative impact on future cash
flows, including the insolvency of the counterparty.
The interest income on financial assets is presented for gross principal for financial assets in
stages 1 and 2, and for net principal, i.e., after provisions, for items in stage 3.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-273": { "value": "A financial asset is derecognised from the balance sheet only when the contractual rights to the asset\u2019s cash flows cease to exist, the contract is terminated, or the asset is transferred to another party and the transfer fulfils the requirements of derecognition.
Derecognition of financial liabilities
The Company must derecognise a financial liability or part of it from its balance sheet only if
the liability has ceased to exist, in other words when the obligation specified in the contract
is either discharged or cancelled or expires. Alisa Bank derecognises financial liabilities when
the obligation specified in the contract is discharged.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-274": { "value": "Classification of financial liabilities The Group\u2019s following financial liabilities are classified and measured at amortised costs: \u2022 Liabilities to the public and public sector entities \u2022 Debt securities issued to the public \u2022 Subordinated liabilities The company has no financial liabilities recognized at fair value through profit or loss or at fair value through other comprehensive income. Derecognition of financial liabilities The Company must derecognise a financial liability or part of it from its balance sheet only if the liability has ceased to exist, in other words when the obligation specified in the contract is either discharged or cancelled or expires. Alisa Bank derecognises financial liabilities when the obligation specified in the contract is discharged.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-275": { "value": "Impairment of financial assets The impairment model applied by the Company is based on calculating expected credit losses (ECL). In the Company, expected credit loss calculation is applied to financial assets measured at amortised cost, the most substantial part of which is loan receivables from customers. Impairments also concern off-balance sheet commitments, such as unused credit facilities related to overdraft facilities. A simplified impairment model is applied to accounts receivable. The key components of the model based on expected losses are assessing substantial increases in credit risk, and the the main factors in calculation of expected credit loss. The calculation model used by the Company is based on the historically verified credit risk of loans by risk class, historically verified quantitative factors that correlate increases in credit risk, and estimates provided by a forward-looking macroeconomic model. Expected credit losses (ECL) are calculated using the following formula with weighted probabilities: EAD (amount of exposure at the time of default when realisation of collateral is included) * PD (probability of default) * LGD (loss % of exposure). The ECL is an indicator of the Company\u2019s estimate of how much less cash flow it will receive on the loan than it should under the contract. A three-stage model is used to determine credit losses. In the first stage, the likelihood that the debtor will experience payment issues within the following 12 months is estimated. Stage 1 includes items where credit risk is estimated not to have materially increased after initial recognition or the credit risk of the item is estimated to be low. If the debtor\u2019s credit risk has materially increased after initial recognition, expected credit loss is estimated for the entire duration of the contract (stage 2). Assets in stage 3 are assets with impaired value regarding which matters have already come to light that will have a negative impact on future cash flows, including the insolvency of the counterparty. The interest income on financial assets is presented for gross principal for financial assets in stages 1 and 2, and for net principal, i.e., after provisions, for items in stage 3. Evaluation of substantial increase in credit risk A key component of the ECL model is the analysis of counterparties\u2019 credit risks and changes in credit risks that take place after a loan is granted. For individual loans, the Company monitors various quantitative factors, and macroeconomic trends that are estimated to be of significance in evaluating default risk. The most significant quantitative factor is the delay in payments. In addition, for business customers, e.g. information about the company\u2019s payment behavior and delays elsewhere than in Alisa Bank. In these estimates, factors that are accessible without unreasonable expenses and effort are generally considered. In the event of a substantial increase in credit risk, receivables are classified based on the increase in the risk level of the loan receivable to stages 2 and 3. Characteristics of loans classified as stage 2 If a loan\u2019s credit risk has increased substantially since the loan was issued, the exposure\u2019s risk level is raised to stage 2. In stage 2, the expected credit loss of the exposure or loan is estimated for the entire exercise period. The following criteria indicate that credit risk has increased substantially: \u2022 The payments on a receivable are delayed by more than 30 days, for non-technical reasons. \u2022 Significant changes in the counterparty\u2019s financial position, such as a substantial deterioration of creditworthiness and financial status. \u2022 Forbearance i.e. a concession or arrangement for liability granted by the bank, when the customer has or is likely to have repayment difficulties. \u2022 Other characteristics that have a substantial impact on credit risk or the value of collateral. Characteristics of loans classified as stage 3 Individual loans whose values have verifiably declined are recognised in stage 3. One or several events have come to light with respect to the counterparty that will have a negative impact on future cash flows. These can include one of the following, for example: \u2022 Payments (repayment or interest) are delayed by more than 90 days. \u2022 The debtor\u2019s bankruptcy or liquidation, or other significant financial difficulties. \u2022 The debtor is declared non-performing. A forborn loan moves to stage 3 when the bank assesses the debtor as non-performing. Evaluation of increased credit risk and default In the Company, the application of increased credit risk and default criteria are primarily based on the delay in credit repayment, i.e., the number of days of delay and unlikeliness to pay criteria. Technical past due situations are not considered in the evaluation of payment delay. A technical past due situation can be considered to have occurred if it results from an error or system error of the Company, including failure of the payment system, delay in allocation of the payment on the customer\u2019s account, or any other similar situation. With respect to exposures, the Company applies the insolvency definition in relation to all the borrower\u2019s payment obligations, meaning that if there are defaults for one exposure, then all exposures to that debtor should be considered defaulted. The Company applies product-specific, euro-denominated thresholds to the volume of the default. The debtor is classified as defaulted when the following conditions are met: \u2022 More than 90 days have passed since the end of default status \u2022 No default criteria are valid at the time of review
\u2022 In the case of forbearance, a recovery period of one year applies when the debtor returns
to non-default status
In order to evaluate the incresed credit risk associated with larger loans (business financing),
the Company regularly monitors other factors that can cause credit risk to increase in
addition to delayed payment, including substantial changes in the company\u2019s financial
position, delays in payment of purchase invoices, and changes in external credit ratings or
changes in collateral situation. For these, the Company uses the monitoring services of credit
information registers, which provide alerts on defaults and changes in credit rating of credit
customers. The Company reviews the situation of the credit portfolio regularly (delayed
payments, negative changes in creditworthiness, notified customer defaults, collateral
shortfalls and setting of additional collateral), and updates the estimated increase in credit
risk for these loans, if necessary.
Forbearance is always an indication of a significant increase in credit risk. Forbearance is
a concession or arrangement for liability granted by the bank when the customer has or is
likely to have repayment difficulties.
SICR determination considers forbearance only after the forbearance measure has been
granted. However, if a debtor has observed or anticipated financial difficulties, but no
forbearance measures have been granted, this can still indicate unlikeliness to pay which in
turn may trigger default and therefore transfer the debtor\u2019s exposures to stage 3.
Recovery from default to non-default is described below in the section Application of the
credit loss calculation model.
Calculation model for expected credit losses
Expected credit losses is an estimate, with weighted probabilities, of the difference between
the following cash flows: contractual cash flows of the exposure \u2013 the cash flows that the
bank expects to receive from a contract. The following formula is used to define the expected
credit loss: ECL (expected credit loss) = PD (probability of default) * LGD (total loss when
realisation of collateral is included) * EAD (amount of exposure at the time of default when
realisation of collateral is included).
PD, LGD and EAD are evaluated separately for each contract and for each forthcoming year
during the lifetime of each evaluated contract. These three components are multiplied
together. The income received for each upcoming year (stages 2 and 3) or for only the first
year (stage 1) is discounted at the time of reporting and added together. The discount rate
applied in the ECL calculation is the effective interest rate of the repayment plan under the
original contract.
Determining the probability of default
The probability of default (PD) is the likelihood that the borrower will default on its future
obligations within the following 12 months. The probability is defined separately for the
subsequent years during the lifetime of the loan. For stage 2 and 3 loans, the annual
probability of default is considered for the entire lifetime of the loan, while for stage 1 loans,
the probability is considered only for the first year.
The starting point for the PD parameter is defined as the proportion of non-performing
loans of the loans historically issued by the company. PD parameters are determined
separately for each financing product, and PD figures are updated on a regular basis. In
addition, in the PD evaluation of stage 2 loans, the debtor\u2019s increased likelihood of default
at the time of reporting on the basis of the debtor\u2019s payment delay at the time, taking into
account all the debtor\u2019s loans and any payment arrangements that have been agreed upon,
is taken into account.
Exposure amount at the time of default
The exposure amount associated with a receivable at the time of default is defined as
the unpaid principal of the receivable and the interest accrued at the time of reporting.
A portion equivalent to the collateral coverage ratio of the collateral connected to the
receivable is deducted from this value.
The collateral coverage ratios of the collateral of the receivable are estimated in accordance
with separate guidelines on the measurement of collateral, and these are updated regularly.
Receivables with collaterals in Alisa Bank exist mainly in corporate financing.
Furthermore, for credit facility-type receivables, an estimate of the portion of the debtor\u2019s
unused credit facility that the debtor will draw down during the following year is added to
the exposure associated with the receivable.
Effects of macroeconomic developments on the probability of losses
The determination of the final PD parameter also takes into account the impact of a
forward-looking macroeconomic model. In the applicable macroeconomic model, the
key variable is the gross domestic production and the unemployment rate. The basis of
future development estimate is the forecasts of the International Monetary Fund (IMF). The
Company evaluates macroeconomic trends and forms three scenarios based on them: a
basic, negative and positive scenario. The scenarios estimate the probability with which the
macroeconomic variable that correlates with the default risk of the target market performs
as expected in the future. The effects of the scenarios on the PD parameter are weighted in
accordance with the Company\u2019s view.
Definition of total loss in a default situation
Loss given default (LGD) determines the total loss in a payment default situation.
The most important variables that influence the calculation model with respect to LGD are
the likely sale price of non-performing loans to collection agencies based on contracts that
are in force with agencies, an evaluation of repayments of loans as a result of collection
measures, and the payment delay on the loan at the time of reporting.
Application of the ECL calculation model
The probability of losses from stage 1 loans is defined by risk category and adjusted by the
weighting of the macroeconomic scenario model. The probability of losses and the overall
expected loss given default are applied to the cash flow statement of the loans for the next 12
months, which is discounted to the present value.
In stage 2, the probabilities of credit losses are first determined by risk category, after
which they are adjusted by the weighting of the macroeconomic scenario model, and by the
coefficient reflecting the observed increase in default risk. The probability of losses and the
overall expected loss given default are applied to the loans\u2019 discounted cash flow statement
for the entire exercise period.
In stage 3, the loans\u2019 probability of loss is 100 per cent. The exercise periods of non-
performing loans are evaluated and the cash flows, which are adjusted by the overall
expected loss, are discounted to the present value.
The results produced by the calculation model are reported regularly in the Group\u2019s
Management Team and Board of Directors. The Group\u2019s financial administration together
with the Group risk management evaluates credit risks and maintains the calculation model.
Cure from stage 3: Defaulted exposures stay in defaulted status for at least 90 days after
the latest default-triggering event. After the probation period, the exposure can be cured to
non-defaulted status, which will lead the exposure to recover to stage 1 in ECL calculation.
Cure from Stage 2: Exposures are classified into Stages 1 and 2 based on the criteria
applicable at the reporting date. For Stages 1 and 2, the classification at the previous
reporting date does not affect the classification at the current reporting date. An exposure
may therefore return from Stage 2 to Stage 1 once the SICR criteria are no longer met.
Recognition of actual credit losses
A loan is recognised as an actual credit loss when it is likely that the corresponding amount
will no longer be obtained. Generally, the credit losses of unsecured loans are recognised
when the receivable falls due and the loan is terminated (generally when the payment delay
exceeds 90 days), after which the receivable is sold to a collection agency. Alternatively,
a credit loss can be recognised when the debtor is declared insolvent, for example due
to filing an application for debt restructuring, or due to other circumstances on the basis
of which the debtor is declared insolvent. The credit losses of secured receivables are
recognised no earlier than when the collateral has been realised and allocated to the
receivable. Even then, the final receivable is not necessarily recognised as a credit loss if a
payment plan has been set up for it. Even though the receivable is recognised as a credit
loss, the collection will still continue as post-collection. After the recognition of the credit
loss of an individual loan, the loan in question is no longer included in the calculation of
expected credit losses, and therefore, impairment recognition is no longer carried out on it.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-276": { "value": "
Evaluation of substantial increase in credit risk
A key component of the ECL model is the analysis of counterparties\u2019 credit risks and changes
in credit risks that take place after a loan is granted. For individual loans, the Company
monitors various quantitative factors, and macroeconomic trends that are estimated to be of
significance in evaluating default risk. The most significant quantitative factor is the delay in
payments. In addition, for business customers, e.g. information about the company\u2019s payment
behavior and delays elsewhere than in Alisa Bank. In these estimates, factors that are
accessible without unreasonable expenses and effort are generally considered. In the event
of a substantial increase in credit risk, receivables are classified based on the increase in the
risk level of the loan receivable to stages 2 and 3.
Characteristics of loans classified as stage 2
If a loan\u2019s credit risk has increased substantially since the loan was issued, the exposure\u2019s
risk level is raised to stage 2. In stage 2, the expected credit loss of the exposure or loan is
estimated for the entire exercise period. The following criteria indicate that credit risk has
increased substantially:
\u2022 The payments on a receivable are delayed by more than 30 days, for non-technical
reasons.
\u2022 Significant changes in the counterparty\u2019s financial position, such as a substantial
deterioration of creditworthiness and financial status.
\u2022 Forbearance i.e. a concession or arrangement for liability granted by the bank, when the
customer has or is likely to have repayment difficulties.
\u2022 Other characteristics that have a substantial impact on credit risk or the value of
collateral.
Characteristics of loans classified as stage 3
Individual loans whose values have verifiably declined are recognised in stage 3. One or
several events have come to light with respect to the counterparty that will have a negative
impact on future cash flows. These can include one of the following, for example:
\u2022 Payments (repayment or interest) are delayed by more than 90 days.
\u2022 The debtor\u2019s bankruptcy or liquidation, or other significant financial difficulties.
\u2022 The debtor is declared non-performing. A forborn loan moves to stage 3 when the bank
assesses the debtor as non-performing.
Evaluation of increased credit risk and default
In the Company, the application of increased credit risk and default criteria are primarily
based on the delay in credit repayment, i.e., the number of days of delay and unlikeliness to
pay criteria. Technical past due situations are not considered in the evaluation of payment
delay. A technical past due situation can be considered to have occurred if it results from
an error or system error of the Company, including failure of the payment system, delay in
allocation of the payment on the customer\u2019s account, or any other similar situation.
With respect to exposures, the Company applies the insolvency definition in relation to all
the borrower\u2019s payment obligations, meaning that if there are defaults for one exposure,
then all exposures to that debtor should be considered defaulted. The Company applies
product-specific, euro-denominated thresholds to the volume of the default.
The debtor is classified as defaulted when the following conditions are met:
\u2022 More than 90 days have passed since the end of default status
\u2022 No default criteria are valid at the time of review
\u2022 In the case of forbearance, a recovery period of one year applies when the debtor returns to non-default status In order to evaluate the incresed credit risk associated with larger loans (business financing), the Company regularly monitors other factors that can cause credit risk to increase in addition to delayed payment, including substantial changes in the company\u2019s financial position, delays in payment of purchase invoices, and changes in external credit ratings or changes in collateral situation. For these, the Company uses the monitoring services of credit information registers, which provide alerts on defaults and changes in credit rating of credit customers. The Company reviews the situation of the credit portfolio regularly (delayed payments, negative changes in creditworthiness, notified customer defaults, collateral shortfalls and setting of additional collateral), and updates the estimated increase in credit risk for these loans, if necessary. Forbearance is always an indication of a significant increase in credit risk. Forbearance is a concession or arrangement for liability granted by the bank when the customer has or is likely to have repayment difficulties. SICR determination considers forbearance only after the forbearance measure has been granted. However, if a debtor has observed or anticipated financial difficulties, but no forbearance measures have been granted, this can still indicate unlikeliness to pay which in turn may trigger default and therefore transfer the debtor\u2019s exposures to stage 3. Recovery from default to non-default is described below in the section Application of the credit loss calculation model. Calculation model for expected credit losses Expected credit losses is an estimate, with weighted probabilities, of the difference between the following cash flows: contractual cash flows of the exposure \u2013 the cash flows that the bank expects to receive from a contract. The following formula is used to define the expected credit loss: ECL (expected credit loss) = PD (probability of default) * LGD (total loss when realisation of collateral is included) * EAD (amount of exposure at the time of default when realisation of collateral is included). PD, LGD and EAD are evaluated separately for each contract and for each forthcoming year during the lifetime of each evaluated contract. These three components are multiplied together. The income received for each upcoming year (stages 2 and 3) or for only the first year (stage 1) is discounted at the time of reporting and added together. The discount rate applied in the ECL calculation is the effective interest rate of the repayment plan under the original contract. Determining the probability of default The probability of default (PD) is the likelihood that the borrower will default on its future obligations within the following 12 months. The probability is defined separately for the subsequent years during the lifetime of the loan. For stage 2 and 3 loans, the annual probability of default is considered for the entire lifetime of the loan, while for stage 1 loans, the probability is considered only for the first year. The starting point for the PD parameter is defined as the proportion of non-performing loans of the loans historically issued by the company. PD parameters are determined separately for each financing product, and PD figures are updated on a regular basis. In addition, in the PD evaluation of stage 2 loans, the debtor\u2019s increased likelihood of default at the time of reporting on the basis of the debtor\u2019s payment delay at the time, taking into account all the debtor\u2019s loans and any payment arrangements that have been agreed upon, is taken into account. Exposure amount at the time of default The exposure amount associated with a receivable at the time of default is defined as the unpaid principal of the receivable and the interest accrued at the time of reporting. A portion equivalent to the collateral coverage ratio of the collateral connected to the receivable is deducted from this value. The collateral coverage ratios of the collateral of the receivable are estimated in accordance with separate guidelines on the measurement of collateral, and these are updated regularly. Receivables with collaterals in Alisa Bank exist mainly in corporate financing. Furthermore, for credit facility-type receivables, an estimate of the portion of the debtor\u2019s unused credit facility that the debtor will draw down during the following year is added to the exposure associated with the receivable. Effects of macroeconomic developments on the probability of losses The determination of the final PD parameter also takes into account the impact of a forward-looking macroeconomic model. In the applicable macroeconomic model, the key variable is the gross domestic production and the unemployment rate. The basis of future development estimate is the forecasts of the International Monetary Fund (IMF). The Company evaluates macroeconomic trends and forms three scenarios based on them: a basic, negative and positive scenario. The scenarios estimate the probability with which the macroeconomic variable that correlates with the default risk of the target market performs as expected in the future. The effects of the scenarios on the PD parameter are weighted in accordance with the Company\u2019s view. Definition of total loss in a default situation Loss given default (LGD) determines the total loss in a payment default situation. The most important variables that influence the calculation model with respect to LGD are the likely sale price of non-performing loans to collection agencies based on contracts that are in force with agencies, an evaluation of repayments of loans as a result of collection measures, and the payment delay on the loan at the time of reporting. Application of the ECL calculation model The probability of losses from stage 1 loans is defined by risk category and adjusted by the weighting of the macroeconomic scenario model. The probability of losses and the overall expected loss given default are applied to the cash flow statement of the loans for the next 12 months, which is discounted to the present value. In stage 2, the probabilities of credit losses are first determined by risk category, after which they are adjusted by the weighting of the macroeconomic scenario model, and by the coefficient reflecting the observed increase in default risk. The probability of losses and the overall expected loss given default are applied to the loans\u2019 discounted cash flow statement for the entire exercise period. In stage 3, the loans\u2019 probability of loss is 100 per cent. The exercise periods of non- performing loans are evaluated and the cash flows, which are adjusted by the overall expected loss, are discounted to the present value. The results produced by the calculation model are reported regularly in the Group\u2019s Management Team and Board of Directors. The Group\u2019s financial administration together with the Group risk management evaluates credit risks and maintains the calculation model. Cure from stage 3: Defaulted exposures stay in defaulted status for at least 90 days after the latest default-triggering event. After the probation period, the exposure can be cured to non-defaulted status, which will lead the exposure to recover to stage 1 in ECL calculation. Cure from Stage 2: Exposures are classified into Stages 1 and 2 based on the criteria applicable at the reporting date. For Stages 1 and 2, the classification at the previous reporting date does not affect the classification at the current reporting date. An exposure may therefore return from Stage 2 to Stage 1 once the SICR criteria are no longer met. Recognition of actual credit losses A loan is recognised as an actual credit loss when it is likely that the corresponding amount will no longer be obtained. Generally, the credit losses of unsecured loans are recognised when the receivable falls due and the loan is terminated (generally when the payment delay exceeds 90 days), after which the receivable is sold to a collection agency. Alternatively, a credit loss can be recognised when the debtor is declared insolvent, for example due to filing an application for debt restructuring, or due to other circumstances on the basis of which the debtor is declared insolvent. The credit losses of secured receivables are recognised no earlier than when the collateral has been realised and allocated to the receivable. Even then, the final receivable is not necessarily recognised as a credit loss if a payment plan has been set up for it. Even though the receivable is recognised as a credit loss, the collection will still continue as post-collection. After the recognition of the credit loss of an individual loan, the loan in question is no longer included in the calculation of expected credit losses, and therefore, impairment recognition is no longer carried out on it.
3. Credit risk
The Company\u2019s credit risk primarily arises from its customer lending activities. The Bank\u2019s
financing portfolio is predominantly composed of exposures to small and medium-sized
enterprises (SMEs), with the majority of financing provided in the form of short-term invoice
financing bearing fixed interest rates. In line with its strategic priorities, the Bank is in the
process of exiting its remaining consumer lending portfolio. Credit risk constitutes the most
significant financial risk to which the Bank is exposed.
During the financial year, the total loan portfolio decreased compared to the previous year.
Notwithstanding the reduction in overall loan volumes, the Bank\u2019s relative credit risk profile
weakened as a result of an increase in the non-performing loan (NPL) ratio. At the same time,
the absolute volume of non-performing loans declined year-on-year.
The company\u2019s credit risk management is based on the risk appetite approved by the
Company\u2019s Board of Directors and supported by comprehensive risk policies. In addition,
the Company defines minimum eligibility criteria for borrowers in its product-specific credit
policies. The objective of credit risk management is to limit the earnings and capital adequacy
impacts arising from customer exposures to an acceptable level. For regulatory capital
purposes, the Bank applies the Standardised Approach for the calculation of credit risk.
Lending activities and credit monitoring are governed by the Company\u2019s credit risk strategy.
In business lending, the creditworthiness of borrowers is assessed in accordance with a struc
-
tured credit analysis process defined in the credit policies. The assessment incorporates both
internal information and data obtained from external sources to evaluate the credit quality
and repayment capacity of corporate customers. Credit exposures are monitored throughout
the entire lifecycle of the customer relationship and the exposure.
The following tables present the geographical distribution of exposures. Overdue exposures
to private individuals in other EU countries consist mainly of the remaining loan portfolios in
Germany, Denmark and Sweden.
EXPOSURE AND HOME COUNTRY 31 DECEMBER 2025
Amount of More than 90
EUR 1,000 credit days past due
Private individuals Finland
10,600
737
Companies and entities Finland
44,611
1,029
Public sector entities
547
0
Private individuals EU countries
2,846
737
Companies and entities EU countries
253
0
Total
58,856
2,503
EXPOSURE AND HOME COUNTRY 31 DECEMBER 2024
Amount of More than 90
EUR 1,000 credit days past due
Private individuals Finland
96,393
2,028
Companies and entities Finland
46,871
1,151
Public sector entities
680
0
Private individuals EU countries
5,523
1,802
Companies and entities EU countries
21
0
Total
149,488
4,981
Distribution by risk class
The company classifies all customers into risk classes 0 to 5, based on the information
available on the counterparty. The classification is based on the bank\u2019s internal assessment,
which utilizes external credit rating data. Monitoring is continuous and can lead to a transfer
from one risk class to another. Risk class 0 includes primarily defaulted loans.
The risk categories in use are defined as follows:
\u2022 Risk class 5: The low-risk category comprises business and personal customers
\u2022 Risk class 4: The moderate-risk category comprises business and personal customers
\u2022 Risk class 3: The increased risk category comprises business and personal customers
\u2022 Risk class 2: The second-highest risk category includes business and personal customers
\u2022 Risk class 1: The highest risk category include business and personal customers
\u2022 Risk class 0: Defaulted business and consumer customers, and customers of risk classes 1
or 2 with over 30/60-days payment delayes.
LOAN PORTFOLIO BY RISKCLASSES
EUR 1,000
31 Dec 2025
31 Dec 2024
Riskclass 5
8,029
35,264
Riskclass 4
21,200
52,278
Riskclass 3
14,424
28,572
Riskclass 2
5,958
16,546
Riskclass 1
3,434
6,973
Riskclass 0
5,810
9,855
Loanportfolio
58,856
149,488
Risk concentrations
The Company had one customer group exposure exceeding 10 per cent of Common Equity
Tier 1 capital as calculated for capital adequacy purposes. The exposure is largely mitigated
by an eligible guarantee from an export credit agency. The ten largest customer group
exposures accounted for 21.0 per cent of the total loan portfolio.
Financing granted to business customers was mainly concentrated in manufacturing,
wholesale and retail trade, and real estate activities. Concentration risk is monitored
particularly with respect to customer group exposures and industry concentrations, and is
managed through established limits as part of regular management risk reporting.
Collaterals and guarantees
Credit risk in business lending is managed through the use of collateral and guarantees. In
invoice financing, invoice receivables serve as collateral for the financing provided, while
business loans are primarily secured by various guarantees, such as personal guarantees
and guarantees granted by the state or municipalities. The principles governing the assess
-
ment and management of acceptable collateral are defined in the Bank\u2019s business lending
credit policy.
Loans with payment delays and non-performing loans
The Company regularly monitors past-due exposures as part of its credit risk management
and reports them to management and the Board of Directors. The objective is to identify
exposures that may develop into non-performing loans at an early stage.
A defaulted exposure refers to a loan for which an overdue payment obligation has
remained unpaid for more than 90 days and exceeds the applicable threshold values.
Non-performing exposures are classified as Stage 3 in the IFRS expected credit loss (ECL)
calculation, although not all Stage 3 exposures necessarily meet the definition of default.
At the end of the review period, the amount of non-performing loans was EUR 5.6 million
(7.1) and the NPL ratio was 9.5 (4.8) percent at the end of the review period. The increase in
the ratio was mainly due to a contraction in the loan portfolio. The NPL ratio of the business
loan portfolio was 7.1%.
Non-performing exposures consisted mainly of business financing, and their volume was
affected by an increase in business customer bankruptcies. Business loan non-performing
exposures included one significant customer exposure of EUR 2.0 million. The exposure
is largely mitigated by an eligible guarantee from an export credit agency, and the
unguaranteed portion has been fully recognised.
The share of loan receivables past due by more than 30 days but less than 90 days was 2.0
(3.5) per cent of the total loan portfolio, while the share of receivables past due by more
than 90 days was 4.3 (3.0) per cent. Of the Bank\u2019s non-performing loans, 58 per cent related
to business loans, 28 per cent to domestic consumer loans and 14 per cent to foreign loans.
The proportion of past-due loans among business customers decreased during the review
period, particularly in invoice financing, where short maturities and case-by-case assessment
support predictable credit risk management. The Bank monitors the development of credit
risk based on past-due exposures and other early warning indicators (UTP criteria).
NON-PERFORMING AND FORBORNE EXPOSURES
31.12.2025
31.12.2024
% of total % of total
loan loan
EUR 1,000
Exposures
portfolio
Exposures
portfolio
Non-performing exposures delayed less
than 90-days
3,072
5.2%
2,157
1.4%
Non-performing exposures delayed
90-180 days
352
0.6%
1,161
0.8%
Non-performing exposures delayed more
than 180 days
2,151
3.7%
3,820
2.6%
Total non-performing loans
5,575
9.5%
7,138
4.8%
of which business loans
3,224
7.1%
of which personal loans
2,351
17.5%
Performing forborne exposures
76
0.1%
619
0.4%
Non-performing forborne exposures
986
1.7%
1,449
1.0%
Total forborne exposures
1,063
1.8%
2,068
1.4%
Consideration of Credit Risk in the Calculation of Expected Credit Losses
A significant increase in credit risk is assessed by comparing the change in the risk of default
of a financial asset at the reporting date with the risk at initial recognition over the remaining
lifetime of the asset, and a significant increase results in the transfer of the loan from Stage
1 to Stage 2. Loans classified as Stage 3 are credit-impaired, where one or more events have
occurred that have a negative impact on the estimated future cash flows; in cases of clear
indications of unlikely repayment, a loan may be transferred directly from Stage 1 to Stage
3. The calculation of expected credit losses is described in Note K1 Accounting Policies of
the Consolidated Financial Statements and information on changes during the financial year
is presented in Note K11 Final and Expected Credit Losses. The table below presents the
distribution of the loan portfolio across Stages 1\u20133 by risk class, where risk class 5 represents
the lowest and risk class 1 the highest credit loss risk.
EXPOSURE TO CREDITRISK BY RISK CLASS 31 DECEMBER 2025
Total loan
EUR 1,000
Stage 1
Stage 2
Stage 3
receivables
Risk class 5
7,849
178
2
8,029
Risk class 4
20,650
543
7
21,200
Risk class 3
13,818
593
13
14,424
Risk class 2
5,650
288
20
5,958
Risk class 1
3,069
363
2
3,434
Risk class 0
1
279
5,531
5,810
Loan portfolio
51,037
2,244
5,575
58,856
Expected credit losses
-499
-143
-2,813
-3,455
Claims on the public and
public sector entities
50,538
2,102
2,761
55,401
EXPOSURE TO CREDITRISK BY RISK CLASS 31 DECEMBER 2024
Total loan
EUR 1,000
Stage 1
Stage 2
Stage 3
receivables
Risk class 5
34,915
335
13
35,264
Risk class 4
50,794
1,462
22
52,278
Risk class 3
27,285
1,197
90
28,572
Risk class 2
15,345
1,190
12
16,546
Risk class 1
6,435
441
97
6,973
Risk class 0
1,806
1,145
6,904
9,855
Loan portfolio
136,579
5,771
7,138
149,488
Expected credit losses
-1,053
-515
-4,209
-5,776
Claims on the public and
public sector entities
135,526
5,256
2,929
143,711
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-277": { "value": "
Group income
The group\u2019s income consists of net interest income, net fee and commission income, net
income from investing activities and other operating income.
Interest income and interest expenses
Interest income mainly consists of granted loans and liquidity reserve income. Interest
expenses consist of customer deposit interest and other fundraising interest.
Interest income and expenses arising from financial assets and liabilities are essentially
recorded using the effective interest method. Fees that form a significant part of the
effective interest rate on financial assets or liabilities, such as loan brokers and deposit
comparison sites commissions, are recognised using the effective interest method on the
income statement under net interest income.
Commission income and expenses
Commission income mainly consists of granted loans. According to the nature of the service,
the fees are recognised either over time or at one point in time, as a rule, on a performance
basis, when control over the performance obligations of the services has been transferred to
the customer.
Account management fees and the continuous commission for loans are recognised as
income over time. In these services, the customer benefits from the service as it is produced.
Fees for payment reminders are recognised as revenue at one time. A credit loss provision is
applied to account management fees and fees for payment reminders because the receipt of
these fees is subject to uncertainty.
The opening fee income, which is closely related to the loan granting transaction, is collected
only in part of the corporate loans. Their importance is minor and therefore they are
recognized as commission income when the loan is withdrawn. Additionally, the company
collects other fees for additional services used by the borrower, such as changes in the
repayment plan. These are charged to the borrower, as a rule, for the loan when the borrower
changes the payment program or is added to the next loan repayment bill as a separate fee.
Fee expenses consist of, among other things, from external data sources utilized in the
lending and loan management process and from bank charges of customer reserve accounts
in the peer-to-peer lending business.
Net income from securities and currency operations
Exchange rate income and expenses are recorded as net income from securities and currency
operations. In addition, possible recurring income from investments, valuation profit and
losses and sales profit and losses are recorded in this group.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-278": { "value": "Interest income and interest expenses Interest income mainly consists of granted loans and liquidity reserve income. Interest expenses consist of customer deposit interest and other fundraising interest. Interest income and expenses arising from financial assets and liabilities are essentially recorded using the effective interest method. Fees that form a significant part of the effective interest rate on financial assets or liabilities, such as loan brokers and deposit comparison sites commissions, are recognised using the effective interest method on the income statement under net interest income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-279": { "value": "Commission income and expenses Commission income mainly consists of granted loans. According to the nature of the service, the fees are recognised either over time or at one point in time, as a rule, on a performance basis, when control over the performance obligations of the services has been transferred to the customer. Account management fees and the continuous commission for loans are recognised as income over time. In these services, the customer benefits from the service as it is produced. Fees for payment reminders are recognised as revenue at one time. A credit loss provision is applied to account management fees and fees for payment reminders because the receipt of these fees is subject to uncertainty. The opening fee income, which is closely related to the loan granting transaction, is collected only in part of the corporate loans. Their importance is minor and therefore they are recognized as commission income when the loan is withdrawn. Additionally, the company collects other fees for additional services used by the borrower, such as changes in the repayment plan. These are charged to the borrower, as a rule, for the loan when the borrower changes the payment program or is added to the next loan repayment bill as a separate fee. Fee expenses consist of, among other things, from external data sources utilized in the lending and loan management process and from bank charges of customer reserve accounts in the peer-to-peer lending business. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-280": { "value": "
Other operating income
Income that does not fall under the previous items is recognised as other operating income.
G6. OTHER OPERATING INCOME
EUR 1,000 2025 2024
Sales of consumer loans 1,173 -
Other income 80 115
Other operating income total 1,253 115
Other operating income includes a gain on sale related to the divestment of the consumer loan portfolio,
which was completed in December. In addition, the transaction resulted in a positive impact on profit due
to the release of an ECL provision. The purchase price of EUR 51 million was paid in cash. The transaction
had a positive impact of EUR 2.4 million on the result for the 2025 financial year. In connection with the
transaction, impairment losses of EUR 0.8 million were recognised on capitalised IT development costs
related to the consumer lending, which had a one-off negative impact on profit.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-281": { "value": "
Intangible and tangible assets
Intangible assets
Intangible assets mainly consist of internally created information systems, related
development work and intangible assets related to customer relationships recorded in the
balance sheet in connection with business acquisitions. Intangible assets are recognised
in the balance sheet at cost if their acquisition cost can be reliably measured and if it is
probable that the intangible asset will produce future economic benefits. Expenses that
were recognised in accordance with the requirements of IAS 38 Intangible Assets with
respect to the own work portion related to IT projects were capitalised under data systems.
Intangible assets are amortised on a straight line basis over their estimated useful economic
lives. Amortisation periods of intangible assets is 3\u201310 years. The Group evaluates the
amortisation periods and amortisation methods at least at the end of each financial year.
The amortisation is commenced when an asset is ready to be used. The unamortised
acquisition cost of an asset is fully amortised in one single step if it is deemed that the
intangible asset is no longer of benefit to the Group. If the benefit is deemed to have
declined substantially in relation to the unamortised acquisition cost, then an impairment is
recognised.
Separately acquired intangible assets are measured upon initial recognition in the
accounts at acquisition cost. After the initial recognition, intangible assets are recognised at
acquisition cost less accumulated amortisation and accumulated impairment losses. With
the exception of capitalised development costs, internally generated intangible assets are
not capitalised, and expenses related to them are reflected in profit or loss for the period in
which the expenses were incurred.
Goodwill
The goodwill generated in business combinations is recorded in the amount by which the
transferred consideration exceeds the fair value of the acquired net assets. Goodwill is tested
annually and when an event or change in circumstances shows that the balance sheet value
may not be recoverable. Depreciation according to the plan is not recorded on goodwill.
For impairment testing, goodwill is allocated to cash-generating units, in the case of Alisa
Bank, for the entire group. If for a cash-generating unit the amount of recorded goodwill
exceeds the recoverable amount, the difference is recorded as a impairment. There is more
information about goodwill testing in appendix G19.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-282": { "value": "Intangible assets Intangible assets mainly consist of internally created information systems, related development work and intangible assets related to customer relationships recorded in the balance sheet in connection with business acquisitions. Intangible assets are recognised in the balance sheet at cost if their acquisition cost can be reliably measured and if it is probable that the intangible asset will produce future economic benefits. Expenses that were recognised in accordance with the requirements of IAS 38 Intangible Assets with respect to the own work portion related to IT projects were capitalised under data systems. Intangible assets are amortised on a straight line basis over their estimated useful economic lives. Amortisation periods of intangible assets is 3\u201310 years. The Group evaluates the amortisation periods and amortisation methods at least at the end of each financial year. The amortisation is commenced when an asset is ready to be used. The unamortised acquisition cost of an asset is fully amortised in one single step if it is deemed that the intangible asset is no longer of benefit to the Group. If the benefit is deemed to have declined substantially in relation to the unamortised acquisition cost, then an impairment is recognised. Separately acquired intangible assets are measured upon initial recognition in the accounts at acquisition cost. After the initial recognition, intangible assets are recognised at acquisition cost less accumulated amortisation and accumulated impairment losses. With the exception of capitalised development costs, internally generated intangible assets are not capitalised, and expenses related to them are reflected in profit or loss for the period in which the expenses were incurred. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-283": { "value": "Intangible assets are amortised on a straight line basis over their estimated useful economic lives. Amortisation periods of intangible assets is 3\u201310 years. The Group evaluates the amortisation periods and amortisation methods at least at the end of each financial year. Tangible assets are depreciated using the straight-line method based on their estimated useful economic lives or residual depreciation 25%. The depreciation time using the straight- line method for furniture is 4-5 years and 4 years for IT equipment. The estimated useful lives and residual values are checked at least on the end date of each financial year. If these differ substantially from previous estimates, the depreciation periods are changed accordingly. Depreciation is discontinued when an asset is classified as for sale. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-284": { "value": "Goodwill The goodwill generated in business combinations is recorded in the amount by which the transferred consideration exceeds the fair value of the acquired net assets. Goodwill is tested annually and when an event or change in circumstances shows that the balance sheet value may not be recoverable. Depreciation according to the plan is not recorded on goodwill. For impairment testing, goodwill is allocated to cash-generating units, in the case of Alisa Bank, for the entire group. If for a cash-generating unit the amount of recorded goodwill exceeds the recoverable amount, the difference is recorded as a impairment. There is more information about goodwill testing in appendix G19.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-285": { "value": "
Tangible assets
Tangible assets mainly consist of office furniture and, to a lesser extent, IT equipment.
Tangible assets are measured at historical cost less accumulated depreciation and any
impairment. Acquisition cost includes the costs that are directly caused by the acquisition of
the tangible asset in question.
Tangible assets are depreciated using the straight-line method based on their estimated
useful economic lives or residual depreciation 25%. The depreciation time using the straight-
line method for furniture is 4-5 years and 4 years for IT equipment. The estimated useful lives
and residual values are checked at least on the end date of each financial year. If these differ
substantially from previous estimates, the depreciation periods are changed accordingly.
Depreciation is discontinued when an asset is classified as for sale.
Sales profits or losses arising from the retirement of fixed assets are calculated as the
difference between the selling price and the book value and are recognised through profit or
loss in other operating income or costs.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-286": { "value": "
Impairment of tangible and intangible assets
In connection with the financial statements, the management reviews the impairment of
tangible and intangible assets. Impairment tests require the management team\u2019s discretion
and assessment of the asset\u2019s future financial benefit and useful life.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-287": { "value": "
Right-of-use assets and lease liabilities
According to IFRS 16, a lease is a contract that conveys the right to control the use of an
identified asset for a period of time in exchange for consideration. At the inception of a
contract and in situations in which the terms of a contract are amended, the Company
evaluates whether the contract contains a lease. Alisa Bank assesses control of use on the
basis of the following criteria in accordance with IFRS 16: the contract contains an identified
asset in which substantially all the economic benefits from use of the identified asset are
directed to Alisa Bank, and Alisa Bank has the right to direct the use of the asset.
The lease term begins at the starting time specified in the lease. The date of termination
of the lease is the date of termination according to the lease. If the lease is of an indefinite
duration, the date of termination is evaluated on a lease-by-lease basis. The evaluation is
based on the Company\u2019s strategic situation and on costs that would arise if a leased asset
were replaced by another asset.
IFRS 16 contains two exemptions that facilitate recognition and measurement. Alisa Bank has
elected that leases with a term of 12 months or less and right-of-use assets of a value of no
more than approximately EUR 5,000 are not recognised in the balance sheet. These short-
term leases and right-of-use assets of low value are directly expensed during the lease term.
Right-of-use assets
Alisa Bank\u2019s leases that are capitalised in the balance sheet are based on the Company\u2019s
leased premises. At the starting time of the lease, right-of-use assets are measured at
acquisition cost, which is based to the amount according to the original valuation of the
lease liability. After the original measurement of fixed assets, fixed assets are measured at
original cost less accumulated depreciation and actual impairment. Right-of-use assets are
depreciated during the lease term and the depreciation is recognised as expenses in the
income statement under depreciation, amortisation and impairment.
Lease liabilities
At the starting time of the lease, the original bookkeeping value of the lease liability
consists of the current value of leases payable during the lease term, discounted by the
interest rate on Alisa Bank\u2019s additional credit. After the original value of the lease liability is
determined, lease liabilities are measured at the original value less the principal portion of
paid lease payments. The amount of the lease liability is reassessed if future lease payments
change because of an index or price change, or as a result of an extension of the lease
term, for example. If the amount of the lease liability is adjusted in conjunction with the
reassessment, a corresponding adjustment will also be made to the right-of-use assets item.
Interest expenses caused by the lease liability are recognised in the income statement under
financial expenses.
Lease payments are discounted using the incremental borrowing rate because internal
interest rates are not available. The Group\u2019s incremental borrowing rate is determined on
the basis of received financing offers and market conditions and is reviewed annually. The
business premises lease agreement does not include options to extend.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-288": { "value": "
Income taxes
Income taxes comprise current and deferred tax.
The current tax for the period is recognised in the income statement. Current tax is
calculated for the period in accordance with the regulations of each country on the basis of
the enacted tax rate. The tax liabilities or receivables that are based on the taxable profit for
the period are recognised for the amount that is expected to be paid to the tax authorities
or to be received from them as credit. The amount is determined using the tax rates and tax
laws that have been enacted or substantively enacted by the balance sheet date in countries
in which the Group operates and produces taxable income.
The Group will recognise a deferred tax asset for deductible temporary differences only to
the extent that it is probable that taxable income will be produced in the future against which
the Group can utilise the temporary difference. The amount of the deferred tax asset and
the probability that the deferred taxes can be utilised are re-evaluated at the end of each
reporting period.
Deferred tax assets and liabilities arising from lease agreements (right-of-use assets) are
netted in the balance sheet. Deferred tax assets and liabilities netted in the balance sheet are
shown separately in the notes on deferred taxes.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-289": { "value": "Income taxes Income taxes comprise current and deferred tax. The current tax for the period is recognised in the income statement. Current tax is calculated for the period in accordance with the regulations of each country on the basis of the enacted tax rate. The tax liabilities or receivables that are based on the taxable profit for the period are recognised for the amount that is expected to be paid to the tax authorities or to be received from them as credit. The amount is determined using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date in countries in which the Group operates and produces taxable income. The Group will recognise a deferred tax asset for deductible temporary differences only to the extent that it is probable that taxable income will be produced in the future against which the Group can utilise the temporary difference. The amount of the deferred tax asset and the probability that the deferred taxes can be utilised are re-evaluated at the end of each reporting period. Deferred tax assets and liabilities arising from lease agreements (right-of-use assets) are netted in the balance sheet. Deferred tax assets and liabilities netted in the balance sheet are shown separately in the notes on deferred taxes.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-290": { "value": "
Earnings per share
The undiluted earnings per share are calculated by dividing the profit for the financial year
attributable to the parent company\u2019s shareholders by the average number of outstanding
shares during the period.
When calculating the diluted earnings per share, the figures used in the calculation of the
undiluted earnings per share are adjusted. This is to take account of the after-tax impact
of any items recognised through profit or loss in relation to ordinary shares, and also the
weighted average number of the ordinary shares that would have also been outstanding if all
dilutive potential ordinary shares had been converted into shares.
If the profit for the presented periods is negative, the earnings per share adjusted by the
dilutive effect is the same as the undiluted earnings per share.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-291": { "value": "Employment benefits Employee benefits consist of short-term employee benefits, benefits related to termination of employment and post employment benefits. Short-term employment benefits such as salaries and fringe benefits, annual holidays and performance bonuses are expected to be paid in full within 12 months from the end of the accounting period during which the employees perform the relevant work. Benefits based on termination of employment consist of severance pay. Post-employment benefits are limited to defined contribution pension plans in connection with the statutory pension insurance, the costs of which are recorded as an expense of the accounting period in which payment applies. Alisa Bank has a share-based incentive programs for the group\u2019s key personnel. Payments are partly share-based and partly as cash. The monetary contribution aims to cover the costs incurred by the key person from the remuneration taxes and tax-related payments. The benefits granted in the arrangement have been valued at the fair value at the time of their grant and recorded as an expense in the income statement for the period in which the employee has fulfilled the conditions. The amount to be recorded as an expense is based on an estimate of the number of the shares to which the right is expected to arise. The benefits are fully recorded as share-based program and the expense is carried forward over the entire period of the right. The expense is recognised under personnel expenses. On each reporting date, the Company revises its estimates on the amount of shares. The impact of the revision is recorded in income statement. The amount to be recorded as an expense will be adjusted later to correspond to the number of shares finally granted. The requirements of the IFRS 2 Share-based payments standard apply to the incentive system.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-292": { "value": "
Alisa Bank has a share-based incentive programs for the group\u2019s key personnel. Payments
are partly share-based and partly as cash. The monetary contribution aims to cover the
costs incurred by the key person from the remuneration taxes and tax-related payments.
The benefits granted in the arrangement have been valued at the fair value at the time of
their grant and recorded as an expense in the income statement for the period in which the
employee has fulfilled the conditions. The amount to be recorded as an expense is based on
an estimate of the number of the shares to which the right is expected to arise. The benefits
are fully recorded as share-based program and the expense is carried forward over the
entire period of the right. The expense is recognised under personnel expenses. On each
reporting date, the Company revises its estimates on the amount of shares. The impact of
the revision is recorded in income statement. The amount to be recorded as an expense will
be adjusted later to correspond to the number of shares finally granted. The requirements
of the IFRS 2 Share-based payments standard apply to the incentive system.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-293": { "value": "
Equity
Equity consists of share capital, the invested unrestricted equity reserve, fair value reserve,
translation differences and retained earnings. The assets of the reserve for invested
unrestricted equity are used to develop the company\u2019s operations, invest or cover losses.
G28. EQUITY
EUR 1,000 31 DEC 2025 31 DEC 2024
Restricted equity
Share capital 1 Jan
18,289 18,289
Share capital 31 Dec 18,289 18,289
Total restricted equity 18,289 18,289
Unrestricted equity
Reserve for invested unrestricted equity
31,985 31,985
Fair value reserve
28 -
Retained earnings
-13,525 -12,408
Result for the year
-2,105 -1,204
Total unrestricted equity
16,383 18,373
Total equity
34,672 36,663
The fair value reserve includes changes in the fair value of financial assets measured at fair
value through other comprehensive income.
Alisa Bank\u2019s share has no nominal value. The company held 14,081 own shares at the end of the
financial year.
Number of shares in Alisa Bank Plc
1 January 2025
150,031,563
31 December 2025 150,031,563
1 January 2024 88,332,182
additions
15 May 2024
acquisition of PURO Finance Ltd 58,878,721
9 December 2024 share issue to personnel 1,738,152
13 December 2024 share issue to new CEO 1,082,508
December 2024 150,031,563
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-294": { "value": "Matters requiring management judgement and estimation The drawing up of financial statements in accordance with IFRS standards requires that certain accounting assessments are made. In addition, management must use its judgement. Judgement affects the choice of accounting policies and their application, the amount of assets, liabilities, income and expenses to be reported and the notes that must be presented. The management will exercise its judgement on the basis of estimates and assumptions that are based on earlier experience and the best view available to it on the balance sheet date concerning future performance. Estimates and decisions based on judgement are constantly monitored and they are based on actual performance and certain other factors such as expected future events that are reasonably anticipated to occur considering prevailing circumstances. Actual performance may deviate from estimates. The calculation of expected credit losses (ECL) in accordance with IFRS 9 is based on the Bank\u2019s internal models, which incorporate assumptions regarding changes in credit risk, probabilities of default and loss given default. The calculation also incorporates forward- looking information, including assessments of the development of macroeconomic variables ALISA BANK IN BRIEF GOVERNANCE FINANCIAL STATEMENTS ALISA BANK
under different scenarios and the probabilities assigned to those scenarios. In addition,
management judgement is applied in determining expected credit losses, particularly in the
assessment of individual past-due corporate loans. These assessments take into account
management\u2019s analysis of the adequacy of collateral, the progress and stage of the recovery
process, and an overall assessment of the borrower\u2019s ability to meet its obligations.
The classification of financial assets and liabilities in accordance with IFRS 9 also involves
management judgement. In determining the appropriate classification, management assesses
the business model applicable to the financial instruments and the nature of the contractual
cash flows, which affects the measurement basis and presentation of financial assets and
liabilities in the financial statements.
Related to business acquisitions, the fair value measurement of acquired assets and liabilities
is based on estimates. As part of the acquisition process, the allocation of goodwill involves
management judgment. The value of goodwill is tested regularly for impairment. Intangible
assets are tested when there are indications of impairment. Impairment testing requires
management\u2019s judgment and estimates of the future cash flows of the assets, along with
underlying assumptions.
Management exercised judgement in determining the appropriate accounting treatment
and presentation of arrangements related to the exit from consumer lending. In particular,
management assessed that the consumer loan portfolios sold are accounted for as financial
assets within the scope of IFRS 9.
Also, management judgement has been applied in estimating the end dates of premise leases
in order to recognise the leases in accordance with IFRS 16.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-295": { "value": "G2. Note on risk management Alisa Bank focuses on financing small and medium-sized enterprises and serving retail savings customers by offering selected banking and financial services through its own balance sheet Customer acquisition is based on both Alisa Bank\u2019s own and its partners digital channels During the financial year, the bank made a strategic decision to exit consumer lending as part of focusing its business and improving profitability. In connection with this decision, the bank sold a significant portion of the consumer loan portfolio in December 2025. With respect to the remaining retail loan portfolio, the bank expects the sale to be completed during 2026. Risk management plays a key role in the Bank\u2019s operations, supporting business management and the management of risks arising from changes in the operating environment. The Bank\u2019s main risk categories are credit risk, operational and compliance risk, strategic risk, as well as market risk and liquidity risk. The Bank\u2019s risk profile, risk management framework and capital management, as well as the disclosure requirements under Part Eight of the EU Capital Requirements Regulation (CRR) (Pillar III), are described in more detail in the Bank\u2019s Capital and Risk Management Report, which is published as a separate report in conjunction with the Annual Report. 1. Organisation of risk management Risk management refers to the processes and activities through which risks arising from the Bank\u2019s operations are identified, assessed and managed, with the aim of preventing the materialisation of risks. The objective of risk management is to support the effective implementation of Alisa Bank\u2019s strategy, ensure business continuity and safeguard the stable generation of income. The Company\u2019s Board of Directors has primary responsibility for the organisation and oversight of risk management within the Group. The Board determines the level of risk the Company is willing to accept when executing its strategic objectives. The approved risk level is based on the Company\u2019s risk appetite framework. The Board also approves the principles, responsibilities and organisational structure for risk management and internal control. Risks are monitored and managed as an integral part of the day-to-day management of the Bank\u2019s operations. Risk management is based on regular risk assessments, the implementation of mitigating actions arising from those assessments, and systematic monitoring and reporting. The Board of Directors regularly evaluates the appropriateness of the Bank\u2019s risk management strategy, risk-bearing capacity and risk appetite to ensure their continued alignment with the Bank\u2019s strategy and changes in the operating environment. Independent functions are organised to ensures efficient and comprehensive risk management and internal control as follows: \u2022 Risk Control function \u2022 Compliance function responsible for ensuring compliance with the rules \u2022 Internal audit function The company\u2019s risk management is founded on the \u201cthree lines of defence\u201d model: The first line of defence consists of the business units. The managers of the business units are responsible for ensuring that risk management is at a sufficient level in each respective unit. The second line of defence consists of the Risk Control and Compliance functions. The Risk Control function oversees compliance with the risk limits granted to the business units, as well as compliance with risk-taking policies and guidelines. In addition, the risk control function supports the implementation of systematic, proactive and comprehensive risk management. The Risk Control function reports its observations to the Credit and Risk Committee, the Management Team and the company\u2019s Board of Directors. The Compliance function is responsible for ensuring compliance with regulations in all of the company\u2019s operations by supporting the Management Team and the business units in applying the provisions of the law, official regulations and internal guidelines, and in identifying, managing and reporting on any risks of insufficient compliance with the rules. The third line of defence is the internal audit. The internal audit assesses the functioning of the Group\u2019s internal control system, the appropriateness and efficiency of the functions and compliance with guidelines. It does this by means of audits that are based on the internal audit action plan adopted annually by the Board of the company. 2. Managing capital adequacy and own funds The objective of Alisa Bank\u2019s capital adequacy management is to secure the sufficiency of the company\u2019s capital in relation to all material risks of its operations. In order to achieve this goal, the company identifies and evaluates all risks relevant to its operations and, based on these, sizes its risk-bearing capacity to correspond to its overall risk position. Capital adequacy management process plays a key role in defining the overall risk position. The capital adequacy management process is based on the capital requirements according to Pillar I of the Capital regulation and risks outside of the Pillar 1, such as the interest rate risk ALISA BANK IN BRIEF GOVERNANCE FINANCIAL STATEMENTS ALISA BANK | ANNUAL REPORT 2025 BOARD OF DIRECTORS\u2019 REPORT of the banking book and the business risks. Alisa Bank continuously monitors that its own funds are sufficient to cover the material risks affecting the company. The company\u2019s Board of Directors has confirmed a target of at least 16 per cent for the overall capital adequacy ratio. The aim is to ensure the sufficiency of capital also during downturns. 3. Credit risk The Company\u2019s credit risk primarily arises from its customer lending activities. The Bank\u2019s financing portfolio is predominantly composed of exposures to small and medium-sized enterprises (SMEs), with the majority of financing provided in the form of short-term invoice financing bearing fixed interest rates. In line with its strategic priorities, the Bank is in the process of exiting its remaining consumer lending portfolio. Credit risk constitutes the most significant financial risk to which the Bank is exposed. During the financial year, the total loan portfolio decreased compared to the previous year. Notwithstanding the reduction in overall loan volumes, the Bank\u2019s relative credit risk profile weakened as a result of an increase in the non-performing loan (NPL) ratio. At the same time, the absolute volume of non-performing loans declined year-on-year. The company\u2019s credit risk management is based on the risk appetite approved by the Company\u2019s Board of Directors and supported by comprehensive risk policies. In addition, the Company defines minimum eligibility criteria for borrowers in its product-specific credit policies. The objective of credit risk management is to limit the earnings and capital adequacy impacts arising from customer exposures to an acceptable level. For regulatory capital purposes, the Bank applies the Standardised Approach for the calculation of credit risk. Lending activities and credit monitoring are governed by the Company\u2019s credit risk strategy. In business lending, the creditworthiness of borrowers is assessed in accordance with a struc - tured credit analysis process defined in the credit policies. The assessment incorporates both internal information and data obtained from external sources to evaluate the credit quality and repayment capacity of corporate customers. Credit exposures are monitored throughout the entire lifecycle of the customer relationship and the exposure. The following tables present the geographical distribution of exposures. Overdue exposures to private individuals in other EU countries consist mainly of the remaining loan portfolios in Germany, Denmark and Sweden.
EXPOSURE AND HOME COUNTRY 31 DECEMBER 2025
Amount of More than 90
EUR 1,000 credit days past due
Private individuals Finland
10,600
737
Companies and entities Finland
44,611
1,029
Public sector entities
547
0
Private individuals EU countries
2,846
737
Companies and entities EU countries
253
0
Total
58,856
2,503
EXPOSURE AND HOME COUNTRY 31 DECEMBER 2024
Amount of More than 90
EUR 1,000 credit days past due
Private individuals Finland
96,393
2,028
Companies and entities Finland
46,871
1,151
Public sector entities
680
0
Private individuals EU countries
5,523
1,802
Companies and entities EU countries
21
0
Total
149,488
4,981
Distribution by risk class The company classifies all customers into risk classes 0 to 5, based on the information available on the counterparty. The classification is based on the bank\u2019s internal assessment, which utilizes external credit rating data. Monitoring is continuous and can lead to a transfer from one risk class to another. Risk class 0 includes primarily defaulted loans. The risk categories in use are defined as follows: \u2022 Risk class 5: The low-risk category comprises business and personal customers \u2022 Risk class 4: The moderate-risk category comprises business and personal customers \u2022 Risk class 3: The increased risk category comprises business and personal customers \u2022 Risk class 2: The second-highest risk category includes business and personal customers \u2022 Risk class 1: The highest risk category include business and personal customers \u2022 Risk class 0: Defaulted business and consumer customers, and customers of risk classes 1 or 2 with over 30/60-days payment delayes.
LOAN PORTFOLIO BY RISKCLASSES
EUR 1,000
31 Dec 2025
31 Dec 2024
Riskclass 5
8,029
35,264
Riskclass 4
21,200
52,278
Riskclass 3
14,424
28,572
Riskclass 2
5,958
16,546
Riskclass 1
3,434
6,973
Riskclass 0
5,810
9,855
Loanportfolio
58,856
149,488
Risk concentrations The Company had one customer group exposure exceeding 10 per cent of Common Equity Tier 1 capital as calculated for capital adequacy purposes. The exposure is largely mitigated by an eligible guarantee from an export credit agency. The ten largest customer group exposures accounted for 21.0 per cent of the total loan portfolio. Financing granted to business customers was mainly concentrated in manufacturing, wholesale and retail trade, and real estate activities. Concentration risk is monitored particularly with respect to customer group exposures and industry concentrations, and is managed through established limits as part of regular management risk reporting. Collaterals and guarantees Credit risk in business lending is managed through the use of collateral and guarantees. In invoice financing, invoice receivables serve as collateral for the financing provided, while business loans are primarily secured by various guarantees, such as personal guarantees and guarantees granted by the state or municipalities. The principles governing the assess - ment and management of acceptable collateral are defined in the Bank\u2019s business lending credit policy. Loans with payment delays and non-performing loans The Company regularly monitors past-due exposures as part of its credit risk management and reports them to management and the Board of Directors. The objective is to identify exposures that may develop into non-performing loans at an early stage. A defaulted exposure refers to a loan for which an overdue payment obligation has remained unpaid for more than 90 days and exceeds the applicable threshold values. Non-performing exposures are classified as Stage 3 in the IFRS expected credit loss (ECL) calculation, although not all Stage 3 exposures necessarily meet the definition of default. At the end of the review period, the amount of non-performing loans was EUR 5.6 million (7.1) and the NPL ratio was 9.5 (4.8) percent at the end of the review period. The increase in the ratio was mainly due to a contraction in the loan portfolio. The NPL ratio of the business loan portfolio was 7.1%. Non-performing exposures consisted mainly of business financing, and their volume was affected by an increase in business customer bankruptcies. Business loan non-performing exposures included one significant customer exposure of EUR 2.0 million. The exposure is largely mitigated by an eligible guarantee from an export credit agency, and the unguaranteed portion has been fully recognised. The share of loan receivables past due by more than 30 days but less than 90 days was 2.0 (3.5) per cent of the total loan portfolio, while the share of receivables past due by more than 90 days was 4.3 (3.0) per cent. Of the Bank\u2019s non-performing loans, 58 per cent related to business loans, 28 per cent to domestic consumer loans and 14 per cent to foreign loans. The proportion of past-due loans among business customers decreased during the review period, particularly in invoice financing, where short maturities and case-by-case assessment support predictable credit risk management. The Bank monitors the development of credit risk based on past-due exposures and other early warning indicators (UTP criteria).
NON-PERFORMING AND FORBORNE EXPOSURES
31.12.2025
31.12.2024
% of total % of total
loan loan
EUR 1,000
Exposures
portfolio
Exposures
portfolio
Non-performing exposures delayed less
than 90-days
3,072
5.2%
2,157
1.4%
Non-performing exposures delayed
90-180 days
352
0.6%
1,161
0.8%
Non-performing exposures delayed more
than 180 days
2,151
3.7%
3,820
2.6%
Total non-performing loans
5,575
9.5%
7,138
4.8%
of which business loans
3,224
7.1%
of which personal loans
2,351
17.5%
Performing forborne exposures
76
0.1%
619
0.4%
Non-performing forborne exposures
986
1.7%
1,449
1.0%
Total forborne exposures
1,063
1.8%
2,068
1.4%
Consideration of Credit Risk in the Calculation of Expected Credit Losses A significant increase in credit risk is assessed by comparing the change in the risk of default of a financial asset at the reporting date with the risk at initial recognition over the remaining lifetime of the asset, and a significant increase results in the transfer of the loan from Stage 1 to Stage 2. Loans classified as Stage 3 are credit-impaired, where one or more events have occurred that have a negative impact on the estimated future cash flows; in cases of clear indications of unlikely repayment, a loan may be transferred directly from Stage 1 to Stage 3. The calculation of expected credit losses is described in Note K1 Accounting Policies of the Consolidated Financial Statements and information on changes during the financial year is presented in Note K11 Final and Expected Credit Losses. The table below presents the distribution of the loan portfolio across Stages 1\u20133 by risk class, where risk class 5 represents the lowest and risk class 1 the highest credit loss risk.
EXPOSURE TO CREDITRISK BY RISK CLASS 31 DECEMBER 2025
Total loan
EUR 1,000
Stage 1
Stage 2
Stage 3
receivables
Risk class 5
7,849
178
2
8,029
Risk class 4
20,650
543
7
21,200
Risk class 3
13,818
593
13
14,424
Risk class 2
5,650
288
20
5,958
Risk class 1
3,069
363
2
3,434
Risk class 0
1
279
5,531
5,810
Loan portfolio
51,037
2,244
5,575
58,856
Expected credit losses
-499
-143
-2,813
-3,455
Claims on the public and
public sector entities
50,538
2,102
2,761
55,401
EXPOSURE TO CREDITRISK BY RISK CLASS 31 DECEMBER 2024
Total loan
EUR 1,000
Stage 1
Stage 2
Stage 3
receivables
Risk class 5
34,915
335
13
35,264
Risk class 4
50,794
1,462
22
52,278
Risk class 3
27,285
1,197
90
28,572
Risk class 2
15,345
1,190
12
16,546
Risk class 1
6,435
441
97
6,973
Risk class 0
1,806
1,145
6,904
9,855
Loan portfolio
136,579
5,771
7,138
149,488
Expected credit losses
-1,053
-515
-4,209
-5,776
Claims on the public and
public sector entities
135,526
5,256
2,929
143,711
4. Liquidity risk Liquidity risk refers to the risk that the Company is unable to meet its payment obligations as they fall due as a result of an imbalance between incoming and outgoing cash flows. The Company\u2019s most significant liquidity risks arise from differences in the volumes and maturities of funding and lending. The starting point for liquidity risk management is the Company\u2019s ability to obtain sufficient and cost-effective funding in both the short and long term, as well as adequate diversification of funding sources. The Bank has diversified its deposit channels to reduce concentration risk, and at the end of the financial year, savings deposits obtained through deposit comparison platforms accounted for 26 per cent of total deposits. More than 82 per cent of the deposit base was covered by deposit guarantee schemes. Liquidity management includes the planning of the liquidity position over both short- and long-term horizons as well as the management of the liquidity buffer. The objective of the liquidity buffer is to cover at least the forecast net cash outflows under a stressed scenario in which deposits flow out and no new funding is available. Liquidity adequacy is monitored in accordance with limits set by the Board of Directors, including by tracking maturity mismatches, deposit concentration and outflows, as well as the LCR and NSFR ratios. The Company\u2019s liquidity remained stable throughout 2025. The Bank has no derivative exposures or collateral requirements. At the end of 2025, the liquidity coverage ratio (LCR) was 1,210 per cent and the net stable funding ratio (NSFR) was 441 per cent, both significantly exceeding the regulatory minimum of 100 per cent and the Company\u2019s internal risk limit of 140 per cent. Below are presented the breakdown of financial assets and liabilities according to maturity.
Breakdown of financial assets and liabilities according to maturity
less
than 3 3-12 1-5 5-10 yli 10
31 DEC 2025 EUR 1,000 months months years years
years
Total
Assets
Cash and cash equivalents
210,744
210,744
Claims on credit institutions
7,769
7,769
Claims on the public and public
sector entities
33,539
7,535
11,517
2,216
594
55,401
Debt securities
9,971
4,920
14,891
Liabilities
Liabilities to the public and
public sector entities
230,699
18,630
7,183
256,512
Lease liabilities
80
223
112
415
Debenture loans
102
6,100
6,202
Off-balance sheet commitments
3,751
3,751
less
than 3 3-12 1-5 5-10 yli 10
31 DEC 2024 EUR 1,000 months months years years
years
Total
Assets
Cash and cash equivalents
279,361
279,361
Claims on credit institutions
8,701
8,701
Claims on the public and public
sector entities
42,911
20,363
62,029
15,428
2,981
143,711
Liabilities
Liabilities to the public and
public sector entities
355,340
19,313
19,986
394,639
Lease liabilities
99
305
450
854
Debenture loans
118
6,100
6,218
Off-balance sheet
commitments
4,861
4,861
5. Market risk Market risk consists of interest rate risk in the banking book and foreign exchange risk. The banking book comprises on- and off-balance sheet items related to lending and funding, as well as the liquidity reserve. Foreign exchange risks are kept at a moderate level in order to avoid material financial losses or risk concentrations arising from exchange rate movements. As at 31 December 2025, the largest foreign currency positions were DKK 0.4 million and SEK 0.3 million. A 10 per cent depreciation of these currencies would result in an estimated financial loss of EUR 0.08 million. The correlation of these currencies with the euro is relatively high, which mitigates the risk. Of the net loan portfolio, 99 per cent was denominated in euros, and no material foreign exchange risks arise from other balance sheet items. Interest rate risk Interest rate risk arises from differences in the interest rate repricing and maturities of assets and liabilities in the Bank\u2019s banking book as market interest rates change. Changes in market interest rates affect both the fair value of on- and off-balance sheet items (net present value risk) and net interest income (earnings risk). At the end of the financial year, the Company\u2019s investment portfolio included debt securities amounting to EUR 14.9 million, the valuation of which is affected by changes in market interest rates. The debt securities are low risk in nature and have short maturities of up to 12 months. The Company\u2019s objective is to balance the interest rate bases of assets and liabilities and to reduce unexpected volatility in net interest income. The pricing of lending and funding is a key factor in the management of net interest income and interest rate risk. The majority of the financing granted consists of invoice financing, which is short-term in nature and bears a fixed interest rate.
INTEREST RATE FIXING PERIODS 31 DECEMBER 2025
Fixed rate, Fixed rate,
maturity maturity
Overnight/ 3 M 6-12 M under 12 over 12
EUR 1,000 no fixing Euribor Euribor months
months
Total
Receivables
Claims on credit
institutions and central
banks
218,513
-
-
-
-
218,513
Claims on the public
-
7,982
4,822
34,624
7,972
55,401
Debt securities
14,891
14,891
Laibilities
Liabilities to the public,
current and savings
accounts
220,232
220,232
Liabilities to the public,
term deposits
29,096
7,183
36,279
Debenture loans
102
6,100
6,202
Interest rate risk is monitored and reported regularly to the Executive Management Team and the Board of Directors in accordance with limits set by the Board, and is measured by assessing the impact of interest rate shocks on own funds and net interest income. As at 31 December 2025, a two percentage point increase in interest rates would increase the economic value of own funds by 2.9 per cent and improve net interest income by approximately EUR 1.7 million on an annual basis (8.5 per cent of Common Equity Tier 1 capital), while a corresponding decrease in interest rates would reduce the economic value of own funds by 3.7 per cent and decrease net interest income by approximately EUR 1.7 million on an annual basis (-8.6 per cent of Common Equity Tier 1 capital). The table below presents the standard interest rate risk sensitivity scenarios defined by the European Banking Authority (EBA).
INTEREST RATE SENSITIVITY ANALYSIS
EUR 1,000
31 DEC 2025
All rates rise by 200 b.p.
570
All rate decline by 200 b.p.
-730
Short term rates decline by 250 b.p. and long-term rates decline by 100 b.p.
-455
Short term rates rase by 250 b.p. and long-term rates decline by 100 b.p.
458
Short term rates rase by 250 b.p
601
Short term rates decline by 250 b.p
-53
A more detailed discussion on the disclosure requirements for interest rate risk (Pillar III) is available in the Group\u2019s Capital and Risk Management Report. 6. Operational risk Operational risks refer to risks arising from inadequate or failed internal processes, systems or personnel, or from external events. Operational risks also include internal and external fraud risks. In addition, operational risks comprise legal risks as well as risks related to regulatory compliance and information security. Losses resulting from realised operational risks during the review period were immaterial in relation to the own funds allocated to cover operational risks. During the financial year, the Bank identified fraud risks particularly in relation to payment services and digital channels. The realised fraud cases and the resulting losses were not material in relation to the Bank\u2019s financial position or results. The Bank manages fraud risks through preventive control mechanisms, continuous monitoring and staff training. The management of fraud risks is continuously developed to respond to changes in the operating environment and the threat landscape. The Company\u2019s Board of Directors approves the principles for operational risk management annually. The primary objectives of operational risk management are to ensure business continuity, compliance with regulatory requirements in both the short and long term, and the management of reputational risk. Business continuity and disruption management form part of information and communication technology (ICT) risk management and are key elements of the Company\u2019s operational risk management framework. ICT risk management takes into account the EU financial sector regulation DORA (Digital Operational Resilience Act), which entered into force in 2025. Realised operational risk events are reported from business units to the risk control function. The monitoring, oversight and reporting of operational risks are carried out within the Company\u2019s risk control function. Realised operational risks are reported as part of the monthly risk report. The Company\u2019s management and Board of Directors receive at least annually a company-wide risk and control self-assessment. Based on this report, the Board is able to form an overall view of the operational risks affecting the business and their potential impact on the Company. 7. Responsibility Alisa Bank is a Finnish digital credit institution and an integral part of the Finnish financial system. Banking and financial services play a key role in supporting the economic stability of society, the reliability of the financial system and sustainable economic development. The Bank takes social responsibility and good corporate governance considerations into account as an integral part of its business management and risk management. The Bank adheres to high ethical and professional standards in its operations. The Bank requires its business units and employees to be familiar with and to comply with all applicable legislation, regulatory requirements, supervisory standards and the Bank\u2019s internal policies in all markets and jurisdictions in which the Bank operates. The Bank publishes a statement on its corporate governance as part of its Annual Report and on its website. The competence, well-being and commitment of personnel are key success factors for the Bank\u2019s operations. The Bank monitors employee satisfaction on a regular basis and implements development measures based on the findings. The Bank\u2019s work community is founded on equality and non-discrimination, and discrimination in any form is not tolerated. The Bank is committed to promoting equality and equal opportunities in all its operations. Customer satisfaction and responsible customer conduct are core principles of the Bank. The Bank aims to communicate with its customers in a clear, transparent and understandable manner. The Bank provides financing solutions primarily to small and medium-sized businesses to support their investment, working capital and growth needs. In its lending activities, the Bank applies the principles of responsible financing, taking into account the customer\u2019s financial position, business continuity and risks related to the customer\u2019s operations. Credit decisions also assess industry-specific risks and, where applicable, environmental and sustainability-related factors. The Bank actively engages with customers in situations where the customer\u2019s financial position weakens and assesses, on a case-by-case basis, the possibilities for payment arrangements or other appropriate measures to support the customer\u2019s repayment capacity.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-296": { "value": "
2. Managing capital adequacy and own funds
The objective of Alisa Bank\u2019s capital adequacy management is to secure the sufficiency of
the company\u2019s capital in relation to all material risks of its operations. In order to achieve
this goal, the company identifies and evaluates all risks relevant to its operations and, based
on these, sizes its risk-bearing capacity to correspond to its overall risk position. Capital
adequacy management process plays a key role in defining the overall risk position. The
capital adequacy management process is based on the capital requirements according to
Pillar I of the Capital regulation and risks outside of the Pillar 1, such as the interest rate risk
of the banking book and the business risks.
Alisa Bank continuously monitors that its own funds are sufficient to cover the material risks
affecting the company. The company\u2019s Board of Directors has confirmed a target of at least 16
per cent for the overall capital adequacy ratio. The aim is to ensure the sufficiency of capital
also during downturns.
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-297": { "value": "
4. Liquidity risk
Liquidity risk refers to the risk that the Company is unable to meet its payment obligations
as they fall due as a result of an imbalance between incoming and outgoing cash flows.
The Company\u2019s most significant liquidity risks arise from differences in the volumes and
maturities of funding and lending.
The starting point for liquidity risk management is the Company\u2019s ability to obtain sufficient
and cost-effective funding in both the short and long term, as well as adequate diversification
of funding sources. The Bank has diversified its deposit channels to reduce concentration
risk, and at the end of the financial year, savings deposits obtained through deposit
comparison platforms accounted for 26 per cent of total deposits. More than 82 per cent of
the deposit base was covered by deposit guarantee schemes.
Liquidity management includes the planning of the liquidity position over both short- and
long-term horizons as well as the management of the liquidity buffer. The objective of the
liquidity buffer is to cover at least the forecast net cash outflows under a stressed scenario
in which deposits flow out and no new funding is available. Liquidity adequacy is monitored
in accordance with limits set by the Board of Directors, including by tracking maturity
mismatches, deposit concentration and outflows, as well as the LCR and NSFR ratios.
The Company\u2019s liquidity remained stable throughout 2025. The Bank has no derivative
exposures or collateral requirements. At the end of 2025, the liquidity coverage ratio
(LCR) was 1,210 per cent and the net stable funding ratio (NSFR) was 441 per cent, both
significantly exceeding the regulatory minimum of 100 per cent and the Company\u2019s internal
risk limit of 140 per cent. Below are presented the breakdown of financial assets and
liabilities according to maturity.
Breakdown of financial assets and liabilities according to maturity
less
than 3 3-12 1-5 5-10 yli 10
31 DEC 2025 EUR 1,000 months months years years
years
Total
Assets
Cash and cash equivalents
210,744
210,744
Claims on credit institutions
7,769
7,769
Claims on the public and public
sector entities
33,539
7,535
11,517
2,216
594
55,401
Debt securities
9,971
4,920
14,891
Liabilities
Liabilities to the public and
public sector entities
230,699
18,630
7,183
256,512
Lease liabilities
80
223
112
415
Debenture loans
102
6,100
6,202
Off-balance sheet commitments
3,751
3,751
less
than 3 3-12 1-5 5-10 yli 10
31 DEC 2024 EUR 1,000 months months years years
years
Total
Assets
Cash and cash equivalents
279,361
279,361
Claims on credit institutions
8,701
8,701
Claims on the public and public
sector entities
42,911
20,363
62,029
15,428
2,981
143,711
Liabilities
Liabilities to the public and
public sector entities
355,340
19,313
19,986
394,639
Lease liabilities
99
305
450
854
Debenture loans
118
6,100
6,218
Off-balance sheet
commitments
4,861
4,861
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-298": { "value": "
5. Market risk
Market risk consists of interest rate risk in the banking book and foreign exchange risk. The
banking book comprises on- and off-balance sheet items related to lending and funding, as
well as the liquidity reserve.
Foreign exchange risks are kept at a moderate level in order to avoid material financial losses
or risk concentrations arising from exchange rate movements. As at 31 December 2025, the
largest foreign currency positions were DKK 0.4 million and SEK 0.3 million. A 10 per cent
depreciation of these currencies would result in an estimated financial loss of EUR 0.08
million. The correlation of these currencies with the euro is relatively high, which mitigates the
risk. Of the net loan portfolio, 99 per cent was denominated in euros, and no material foreign
exchange risks arise from other balance sheet items.
Interest rate risk
Interest rate risk arises from differences in the interest rate repricing and maturities of assets
and liabilities in the Bank\u2019s banking book as market interest rates change. Changes in market
interest rates affect both the fair value of on- and off-balance sheet items (net present value
risk) and net interest income (earnings risk). At the end of the financial year, the Company\u2019s
investment portfolio included debt securities amounting to EUR 14.9 million, the valuation
of which is affected by changes in market interest rates. The debt securities are low risk in
nature and have short maturities of up to 12 months.
The Company\u2019s objective is to balance the interest rate bases of assets and liabilities and to
reduce unexpected volatility in net interest income. The pricing of lending and funding is a key
factor in the management of net interest income and interest rate risk. The majority of the
financing granted consists of invoice financing, which is short-term in nature and bears a fixed
interest rate.
INTEREST RATE FIXING PERIODS 31 DECEMBER 2025
Fixed rate, Fixed rate,
maturity maturity
Overnight/ 3 M 6-12 M under 12 over 12
EUR 1,000 no fixing Euribor Euribor months
months
Total
Receivables
Claims on credit
institutions and central
banks
218,513
-
-
-
-
218,513
Claims on the public
-
7,982
4,822
34,624
7,972
55,401
Debt securities
14,891
14,891
Laibilities
Liabilities to the public,
current and savings
accounts
220,232
220,232
Liabilities to the public,
term deposits
29,096
7,183
36,279
Debenture loans
102
6,100
6,202
Interest rate risk is monitored and reported regularly to the Executive Management Team
and the Board of Directors in accordance with limits set by the Board, and is measured by
assessing the impact of interest rate shocks on own funds and net interest income.
As at 31 December 2025, a two percentage point increase in interest rates would increase
the economic value of own funds by 2.9 per cent and improve net interest income by
approximately EUR 1.7 million on an annual basis (8.5 per cent of Common Equity Tier 1
capital), while a corresponding decrease in interest rates would reduce the economic value
of own funds by 3.7 per cent and decrease net interest income by approximately EUR 1.7
million on an annual basis (-8.6 per cent of Common Equity Tier 1 capital). The table below
presents the standard interest rate risk sensitivity scenarios defined by the European
Banking Authority (EBA).
INTEREST RATE SENSITIVITY ANALYSIS
EUR 1,000
31 DEC 2025
All rates rise by 200 b.p.
570
All rate decline by 200 b.p.
-730
Short term rates decline by 250 b.p. and long-term rates decline by 100 b.p.
-455
Short term rates rase by 250 b.p. and long-term rates decline by 100 b.p.
458
Short term rates rase by 250 b.p
601
Short term rates decline by 250 b.p
-53
A more detailed discussion on the disclosure requirements for interest rate risk (Pillar III) is
available in the Group\u2019s Capital and Risk Management Report.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-299": { "value": "
G3. NET INTEREST INCOME
EUR 1,000 2025 2024
Interest income
Receivables from credit institutions
5,220 11,628
Claims on the public and public sector entities 13,595 17,907
Debt securities 38 --
Total interest income 18,853 29,535
Interest expenses
Liabilities to the public and public sector entities
-6,087 -13,892
Debt securities issued to the public
-472 -496
Other interest expenses -32 -72
Interest expenses, total -6,590 -14,460
Net interest income 12,263 15,075
Interest income decreased during the financial year due to the contraction and sales of the consumer
loan portfolio as well as a decrease in deposits and liquid assets. Furthermore, general interest rate
developments contributed to lower interest expenses.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-300": { "value": "G3. NET INTEREST INCOME EUR 1,000 2025 2024 Interest income Receivables from credit institutions 5,220 11,628 Claims on the public and public sector entities 13,595 17,907 Debt securities 38 -- Total interest income 18,853 29,535 Interest expenses Liabilities to the public and public sector entities -6,087 -13,892 Debt securities issued to the public -472 -496 Other interest expenses -32 -72 Interest expenses, total -6,590 -14,460 Net interest income 12,263 15,075 Interest income decreased during the financial year due to the contraction and sales of the consumer loan portfolio as well as a decrease in deposits and liquid assets. Furthermore, general interest rate developments contributed to lower interest expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-301": { "value": "G3. NET INTEREST INCOME EUR 1,000 2025 2024 Interest income Receivables from credit institutions 5,220 11,628 Claims on the public and public sector entities 13,595 17,907 Debt securities 38 -- Total interest income 18,853 29,535 Interest expenses Liabilities to the public and public sector entities -6,087 -13,892 Debt securities issued to the public -472 -496 Other interest expenses -32 -72 Interest expenses, total -6,590 -14,460 Net interest income 12,263 15,075 Interest income decreased during the financial year due to the contraction and sales of the consumer loan portfolio as well as a decrease in deposits and liquid assets. Furthermore, general interest rate developments contributed to lower interest expenses.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-302": { "value": "
G4. FEE AND COMMISSION INCOME AND EXPENSES
EUR 1,000 2025 2024
Fee and commission income
Lending
1,868 2,785
BaaS income 283 122
Other fee and commission income 105 74
Fee and commission income, total 2,257 2,981
2025 2024
Fee and commission expenses*
Banking fees
-155 -159
Other fee and commission expenses -700 -1,007
Fee and commission expenses, total -855 -1,166
2025 2024
Timing of revenue recognition
At a point of time
593 888
Over time 1,664 2,093
Total 2,257 2,981
* The grouping has been changed in the financial year 2025 to improve the informative value of the
financial statements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-303": { "value": "
G5. NET INCOME FROM INVESTING ACTIVITIES 2025 2024
Debt securiteis 3 -
Exchange rate gains and losses -8 -14
Net investment income, total -5 -14
2025
Gains and
losses on sales
Changes in fair
value Total
Debt securities - 3 3
Exchange rate gains and losses -8 - -8
Net investment income, total -8 3 -5
2024
Gains and
losses on sales
Changes in fair
value Total
Exchange rate gains and losses -14 - -14
Net investment income, total -14 - -14
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-304": { "value": "G5. NET INCOME FROM INVESTING ACTIVITIES 2025 2024 Debt securiteis 3 - Exchange rate gains and losses -8 -14 Net investment income, total -5 -14 2025 Gains and losses on sales Changes in fair value Total Debt securities - 3 3 Exchange rate gains and losses -8 - -8 Net investment income, total -8 3 -5 2024 Gains and losses on sales Changes in fair value Total Exchange rate gains and losses -14 - -14 Net investment income, total -14 - -14", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-306": { "value": "G6. OTHER OPERATING INCOME EUR 1,000 2025 2024 Sales of consumer loans 1,173 - Other income 80 115 Other operating income total 1,253 115 Other operating income includes a gain on sale related to the divestment of the consumer loan portfolio, which was completed in December. In addition, the transaction resulted in a positive impact on profit due to the release of an ECL provision. The purchase price of EUR 51 million was paid in cash. The transaction had a positive impact of EUR 2.4 million on the result for the 2025 financial year. In connection with the transaction, impairment losses of EUR 0.8 million were recognised on capitalised IT development costs related to the consumer lending, which had a one-off negative impact on profit. G10. OTHER OPERATING EXPENSES EUR 1,000 2025 2024 Authorities expenses -50 -32 Rent expenses 43 -23 Other operating expenses -71 -231 Other operating expenses total -79 -285 Rental expenses relate to under 12 month rental contracts (e.g., parking spaces). In accordance with the short-term lease exemption under IFRS 16, these expenses are recognised directly in profit or loss over the rental period. The net positive amount recognized in 2025 was primarily attributable to the termination of the premises lease agreement in Germany.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-307": { "value": "
G7. PERSONNEL EXPENSES
EUR 1,000 2025 2024
Salaries and fees -6,231 -5,834
Pension expenses
-823 -823
Other social security costs -110 -31
Share based payments -91 -84
Capitalization of personnel costs 367 467
Personnel expenses total -6,888 -6,304
The capitalization of personnel costs includes the share of own work from the costs capitalized in the
information systems, including side costs.
Number of personnel, average
Number of personnel during the period, average
82 80
Board fees 2025 2024
Markku Pohjola
Alisa Bank Plc, Chairman of the Board, beginning 2 April 2022
- -60
until 20 March 2025
Johanna Lamminen
Alisa Bank Plc, Member of the Board beginning 20 April 2023
Alisa Bank Plc, Member of the Board, vice chairman of the Board
beginning 20 March 2024
-50 -48
Alisa Bank Plc, Member of the Board, performance of the duties
of Chairman of the Board beginning 4 April until 27 May 2025
Jukka Salonen
Alisa Bank Plc, Member of the Board beginning 3 May 2024
until 31 December 2024
-2 -33
Alisa Bank Plc, Member of the Board, Chairman of the Board
beginning 20 March until 4 April 2025
Sampsa Laine
Alisa Bank Plc, Member of the Board beginning 10 June 2024
until 30 November 2024
- -21
Tero Weckroth
Fellow Finance Plc, Member of the Board, until 1 April 2022
Alisa Bank Plc, Member of the Board beginning 2 April 2022
-39 -38
Sami Honkonen
Alisa Bank Plc, Member of the Board beginning 20 April 2023
-39 -38
Lea Kein\u00e4nen
Alisa Bank Plc, Member of the Board beginning 2 April 2022
until 15 May 2024
- -6
Jorma Pirinen
Alisa Bank Plc, Member of the Board beginning 2 April 2022
- -6
until, 15 May 2024
Karri Haaparinne
Alisa Bank Plc, Member of the Board beginning 20 March 2025
-48 -
Olli-Pekka Lehtinen
Alisa Bank Plc, Chairman of the Board, beginning 27 May 2025
-49 -
Peter Ramsay
Alisa Bank Plc, Member of the Board beginning 27 May 2025
-31 -
Marjo Tomminen
Alisa Bank Plc, Member of the Board beginning 20 March 2025
-39 -
Board fees total -297 -250
CEO salaries and fees 2025 2024
Salaries and fees -222 -187
Pension expenses -56 -47
Options -5 -2
CEO salaries and fees total -283 -236
Executive group salaries and fees 2025 2024
Salaries and other short-term employment benefits -1,069 -873
Pension expenses -268 -218
Options -22 -13
Executive group salaries and fees total -1,359 -1,104
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-308": { "value": "G7. PERSONNEL EXPENSES EUR 1,000 2025 2024 Salaries and fees -6,231 -5,834 Pension expenses -823 -823 Other social security costs -110 -31 Share based payments -91 -84 Capitalization of personnel costs 367 467 Personnel expenses total -6,888 -6,304 The capitalization of personnel costs includes the share of own work from the costs capitalized in the information systems, including side costs. Number of personnel, average Number of personnel during the period, average 82 80 ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-309": { "value": "
Share-based incentive system
In 2025, Alisa Bank Plc had two share-based incentive schemes for the group\u2019s key employees,
to which the group has applied the requirements of the IFRS 2 Share-based payments
standard during the accounting period. These share bonus systems were launched in 2023
and 2024. The purpose is to combine the goals of the owners, management and personnel
to increase the company\u2019s value in the long term, as well as to commit participants to the
company and offer them competitive incentive systems based on earning and accumulating
company shares, which support Alisa Bank\u2019s strategy.
The incentive schemes in force in 2024 (2022 A and 2022 B and PSP 2023) were no longer in
effect in 2025. The detailed content of the PSP programmes is described in the 2024 annual
report.
PSP 2024-2026
The Performance Share Plan 2024\u20132028 consists of one (1) two and a half (2,5) year and
two (2) three (3) year performance periods, concerning the financial years 2024\u20132026,
2025\u20132027 and 2026\u20132028 respectively. The Board of Directors will resolve annually on
the details of a performance period. In the plan, the target group has an opportunity to
earn Alisa Bank Plc\u2019s shares based on performance. The performance criterion of the first
performance period\u2019s 2024\u20132026 measurement period H2/2024 is tied to profit before
non-recurring items and taxes in H2/2024. The Board of Directors will set performance
criteria for the measurement periods 2025 and 2026 later. The target group of the
performance period 2024\u20132026 consists of approximately 10 key employees, including
the members of the Management Team and the interim CEO. The potential rewards from
each performance period will be paid after the end of the performance period within
approximately four (4) years in five (5) instalments, in accordance with the financial sector
legislation. Before payment, the rewards may be reduced based on risk adjustments. The
payment of each reward instalment is followed by a one-year (1) retention period, during
which the participant cannot dispose of the shares paid as a reward.
The value of the rewards to be paid on the basis of the first performance period
corresponds to a maximum total of 1,472,109 shares of Alisa Bank Plc (including the
proportion to be paid in cash), which corresponds to approximately EUR 249 000
calculated based on the volume weighted average price of Alisa Bank Plc\u2019s share on 7
August 2024. The potential rewards will be paid partly in Alisa Bank Plc\u2019s shares and partly
in cash. The cash proportion of the reward is intended to cover taxes and statutory social
security contributions arising from the reward to the key employee. As a rule, no reward
will be paid if the key employee\u2019s employment or director contract terminates before the
reward payment.
The Management Team member must hold 50 per cent of the received shares, until the
value of the Management Team member\u2019s total shareholding in Alisa Bank Plc equals to
50 per cent of their annual base salary for the calendar year preceding the payment of
the reward. Correspondingly, the CEO must hold 50 per cent of the received shares, until
the value of the CEO\u2019s total shareholding in Alisa Bank Plc equals to 100 per cent of the
CEO\u2019s annual base salary for the preceding calendar year. Such number of shares must be
held for as long as the membership in the Management Team or the position as the CEO
continues.
PSP 2024-2026 program was also discontinued in 2025.
The Personnel Share Issue - EEP
The Board of Directors of Alisa Bank Plc resolved to arrange a directed share issue to the
company\u2019s personnel and launch a related matching share plan on 24 October 2024. In the
personnel share issue, a total of 1,738,152 shares were subscribed. The subscription price
was 0.1660 euros per share. The share subscription price is based on the trade volume
weighted average price of the company share on Nasdaq Helsinki Ltd during the period
from 1 September 2024 to 30 September 2024 and on a discount of ten (10) per cent
thereof. The share subscription period ran from 25 October 2024 to 15 November 2024.
The total subscription price of the shares is EUR 288,533.22.
In the matching share plan, the persons who subscribed for shares in the personnel share
issue have the opportunity to receive matching shares gratuitously after a matching period of
approximately three years.
The rewards from the plan will be paid after the matching period that ends in 2027. The
potential matching shares of the identified risk takers, however, will be paid in a deferred
manner in accordance with the financial sector legislation.
The rewards will be paid partly in Alisa Bank Plc\u2019s shares and partly in cash. The cash
proportion of the reward is intended to cover taxes and statutory social security contributions
arising from the reward to the employee.
2025
2024
PLAN PSP 2024-2026 EEP 2025 2022A 2022B PSP 2023 PSP 2024-2026 EEP 2024
TYPE Share Share SAR SAR Share Share Share
Instrument PSP 2024-2026 EEP 2025 2022A 2022B PSP 2023 PSP 2024-2026 EEP 2024
Maximum number of shares 1,760,178 1,738,152 646,925 2,500,000 2,000,000 1,760,178 1,738,152
Grant date 8 August 2024 21 Nobember 2024 4 July2022 4 July 2022 17 January 2023 8 August 2024 21 Nobember 2024
Beginning of earning period 1 January 2024 21 November 2024 1 April 2022 1 April 2022 1 January 2023 1 January 2024 21 November 2024
End of earning period 31 December 2026 31 December 2027 31 March 2024 31 March 2024 31 December 2023 31 December 2026 31 December 2027
Vesting date 30 June 2027 30 June 2028 30 April 2025 30 April 2025 30 June 2025 30 June 2027 30 June 2028
30 June 2028 30 June 2029 30 April 2026 30 April 2026 30 June 2026 30 June 2028 30 June 2029
30 June 2029 30 June 2030 30 June 2027 30 June 2029 30 June 2030
30 June2030 30 June 2031 30 June 2028 30 June2030 30 June 2031
30 June 2031 30 June 2032 30 June 2029 30 June 2031 30 June 2032
Vesting conditions
H2/2024 result,
2025 & 2026 TBA
Share price
increase
Share price
increase
Profit, Strategic
projects, NPS,
personal
performance
H2/2024 result,
2025 & 2026 TBA
Employment until
the end of vesting
date
Ownership,
employment until
the moment of
payment
Employment
until the end of
vesting date
Employment until
the end of vesting
date
Employment until
the end of vesting
date
Employment until
the end of vesting
date
Ownership,
employment until
the moment of
payment
Maximum contractual life, yrs 7.5 7.6 4.1 4.1 6.5 7.5 7.6
Remaining contractual life, yrs 0 6.5 0.0 0.0 0.0 6.5 7.5
Number of persons at the end
of reporting year
0 34 0 0 0 10 40
Payment method Cash & Equity Cash & Equity Cash & Equity Cash & Equity Cash & Equity Cash & Equity Cash & Equity
Changes during period PSP 2024-2026 EEP 2025 2022A 2022B PSP 2023 PSP 2024-2026 EEP 2024
Outstanding in the beginning
of the period
1,560,178 1,738,152 646,925 1,991,865 1,700,000
Reserve in the beginning of
the period 200,000 3,076 508,135 300,000
Changes during period
Granted 250,000 1,560,178 1,738,152
Forfeited 1,810,178 261,476 646,925 1,991,865 1,700,000
Outstanding at the end of the
period
0 1,476,676 1,560,178 1,738,152
Reserved at the end of period 0 200,000
FAIR VALUE DETERMINATION
The fair value of share based incentives have been determined at grant date and the fair value is expensed until vesting. The pricing of
the share based incentives granted during the period was determined by the following inputs and had the following effect:
Valuation parameters for instruments granted during period 2025 2024
Share price at grant, \u20ac 0.18 0.18
Share price at reporting period end, \u20ac 0.23 0.17
Risk-free rate, % 0% 0%
Expected dividends, \u20ac 0 0
Fair Value, \u20ac 7,682 370,372
Effect of share-based Incentives on the result and financial position
during period 2025 2024
Expenses for the financial year, share-based payments, 1,000 \u20ac 91 84
Expenses for the financial year, share-based payments, equity-settled, 1,000 \u20ac 91 84
Liabilities arising from share-based payments 31 Dec., 1,000\u20ac 0 0
Future cash payment to be paid to the tax authorities from share-based payments, estimated at the end of period
168,341 euros.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-310": { "value": "CEO salaries and fees 2025 2024 Salaries and fees -222 -187 Pension expenses -56 -47 Options -5 -2 CEO salaries and fees total -283 -236 Executive group salaries and fees 2025 2024 Salaries and other short-term employment benefits -1,069 -873 Pension expenses -268 -218 Options -22 -13 Executive group salaries and fees total -1,359 -1,104
The group\u2019s management team was not paid post-employment benefits, recommended in
connection with termination or other long-term benefits during the accounting period.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-311": { "value": "Effect of share-based Incentives on the result and financial position during period 2025 2024 Expenses for the financial year, share-based payments, 1,000 \u20ac 91 84 Expenses for the financial year, share-based payments, equity-settled, 1,000 \u20ac 91 84 Liabilities arising from share-based payments 31 Dec., 1,000\u20ac 0 0 Future cash payment to be paid to the tax authorities from share-based payments, estimated at the end of period 168,341 euros.", "dimensions": { "concept": "ifrs-full:ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-312": { "value": "
G8. OTHER ADMINSTRATIVE EXPENSES
EUR 1,000 2025 2024
Office expenses -358 -490
IT and infosystems 1,667 -1,615
Marketing expenses -271 -213
External services
-1,147 -1,698
Other expenses
-895 -893
Other administrative expenses total -4,338 -4,908
Fees paid to the audit firm
2025 2024
Audit -186 -169
Assignments referred to in section 1 subsection 1 section 2 of
the Audit Act
- -14
Other services - -
Fees paid to the audit firm total -186 -183
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-313": { "value": "Fees paid to the audit firm 2025 2024 Audit -186 -169 Assignments referred to in section 1 subsection 1 section 2 of the Audit Act - -14 Other services - - Fees paid to the audit firm total -186 -183", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-314": { "value": "
G9. DEPRECIATION AND IMPAIRMENT LOSSES 2025 2024
Depreciation of intangible assets -1,008 -942
Impairment of intangible assets -953 -
Depreciation of tangible assets -14 -11
Depreciation of right to use assets -417 -331
Depreciation and impairment total -2,392 -1,284
In 2025, the Group recognized impairment losses of EUR 853 thousand on IT capitalized
costs related to the consumer finance business and EUR 100 thousand on customer
contracts of Mobify.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-315": { "value": "G9. DEPRECIATION AND IMPAIRMENT LOSSES 2025 2024 Depreciation of intangible assets -1,008 -942 Impairment of intangible assets -953 - Depreciation of tangible assets -14 -11 Depreciation of right to use assets -417 -331 Depreciation and impairment total -2,392 -1,284 In 2025, the Group recognized impairment losses of EUR 853 thousand on IT capitalized costs related to the consumer finance business and EUR 100 thousand on customer contracts of Mobify. G11. REALIZED AND EXPECTED CREDIT LOSSES EUR 1,000 2025 2024 Realized credit losses on receivables Realized credit losses on loans granted during the financial year -41 -267 Realized credit losses on loans granted before the beginning of the financial year -5,620 -5,906 Realized credit losses on receivables total -5,660 -6,173 Expected credit losses change 2,351 646 Realized and expected credit losses total -3,309 -5,527 The change in the expected credit loss reservation with an impact on profit was a positive EUR 2.4 million (0.6). The change was driven almost entirely by a reduction in the consumer loan portfolio and the sale of a significant portion of that portfolio. The effects of the development of the ECL calculation model applied by the Bank and changes in discretionary parameters on the amount of the ECL reservation amounted to approximately EUR 0.4 million increasing the ECL reservation during the financial year (2024: EUR 0.3 million increase). Of this amount, EUR 0.3 million related to the renewal of the ECL calculation model for invoice financing. As part of the renewal, the PD parameters were updated, additional SICR criteria were introduced, and the EAD calculation was modified to better reflect the recurring nature of the use of invoice financing. In addition to the renewal of the ECL model for invoice financing, a calculation update was implemented, as a result of which the Stage 3 reservation level for all exposures increases more strongly over time than previously. This change increased the ECL reservation by EUR 0.2 million. During the financial year, minor impacts on the ECL reservation also arose from changes in the pricing of contracts related to the sale of overdue receivables and from updates to macroeconomic parameters. The ECL reservation as at 31 December 2025 includes a total of EUR 0.5 million (2024: EUR 0.3 million) of discretionary management overlays. The discretionary overlays are allocated to individual contracts and relate to loans granted to business customers. Expected credit losses include both loans and advances to customers and off-balance-sheet commitments. Transition of loan receivables in stages The following reconciliations describe transitions and changes in expected credit losses per financial instrument category during the financial year. EUR 1,000 Stage 1 Stage 2 Stage 3 Total Loan receivables from customers 1 January 2025 136,579 5,771 7,138 149,488 Transfers from stage 1 to stage 2 -2,130 1,627 - -503 Transfers from stage 1 to stage 3 -3,468 - 3,027 -440 Transfers from stage 2 to stage 1 253 -330 - -77 Transfers from stage 2 to stage 3 - -470 347 -123 Transfers from stage 3 to stage 1 34 - -45 -11 Transfers from stage 3 to stage 2 - 10 -12 -2 Increases due to origination and acquisition 307,469 495 271 308,236 Decreases due to derecognition -383,872 -2,456 -1,393 -387,722 Decreases in the allowance account due to write-offs -3,828 -2,401 -3,760 -9,989 Loan receivables from customers 31 December 2025 51,037 2,244 5,575 58,856 EUR 1,000 Stage 1 Stage 2 Stage 3 Total Loan receivables from customers 1 January 2024 160,543 5,614 6,708 172,866 Transfers from stage 1 to stage 2 -4,841 4,225 0 -616 Transfers from stage 1 to stage 3 -3,267 0 2,678 -588 Transfers from stage 2 to stage 1 905 -1,153 0 -248 Transfers from stage 2 to stage 3 0 -680 533 -148 Transfers from stage 3 to stage 1 35 0 -43 -8 Transfers from stage 3 to stage 2 0 44 -51 -7 Increases due to origination and acquisition 353,076 1,167 1,230 355,474 Decreases due to derecognition -362,975 -994 -637 -364,605 Decreases in the allowance account due to write-offs -6,897 -2,452 -3,281 -12,630 Loan receivables from customers 31 December 2024 136,579 5,771 7,138 149,488 Reconciliation of expected credit losses The following tables describe the transfers and changes in expected credit losses during the review period. The tables show a reconciliation between the opening and closing balances of the loss deduction. EUR 1,000 Stage 1 Stage 2 Stage 3 Total ECL- reservation 1 January 2025 1,053 515 4,209 5,776 Transfers from stage 1 to stage 2 -65 150 0 84 Transfers from stage 1 to stage 3 -28 0 1,040 1,012 Transfers from stage 2 to stage 1 4 -13 0 -9 Transfers from stage 2 to stage 3 0 -46 216 169 Transfers from stage 3 to stage 1 1 0 -23 -22 Transfers from stage 3 to stage 2 0 0 -7 -7 Increases due to origination and acquisition 642 5 16 663 Changes in credit risk 1 -1 299 299 Decreases due to derecognition -1,048 -154 -433 -1,635 Decreases in the allowance account due to write-offs -59 -313 -2,504 -2,876 ECL-reservation 31 December 2025 499 143 2,813 3,455 EUR 1,000 Stage 1 Stage 2 Stage 3 Total ECL- reservation 1 January 2024 1,469 530 4,428 6,427 Transfers from stage 1 to stage 2 -72 385 0 313 Transfers from stage 1 to stage 3 -139 0 1,439 1,300 Transfers from stage 2 to stage 1 13 -54 0 -42 Transfers from stage 2 to stage 3 0 -73 283 210 Transfers from stage 3 to stage 1 1 0 -36 -35 Transfers from stage 3 to stage 2 0 2 -17 -14 Increases due to origination and acquisition 712 26 340 1,078 Changes in credit risk -156 76 92 12 Decreases in the allowance account due to write-offs -683 -26 -438 -1,146 Decreases due to derecognition -91 -353 -1,883 -2,326 ECL-reservation 31 December 2024 1,053 515 4,209 5,776 Macroeconomic model assumptions used in the ECL calculation The following table presents the company\u00b4s reporting period and comparison period macroeconomic model scenarios applied in the Company\u2019s ECL calculation, and the probabilities observed in the scenario weightings. The macroeconomic model applied by the Company is based on the trend in the gross domestic product rate. Unemployment % MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029 Positive 20% 6.7 6.2 6.2 6.1 6.0 Basic scenario (IMF) 60% 8.1 7.6 7.6 7.5 7.3 Negative 20% 9.9 9.3 9.2 9.2 9.0 Gross domestic product % MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029 Positive 20% 2.2 2.7 2.6 2.6 2.5 Basic scenario 60% 1.0 1.4 1.4 1.3 1.2 Negative 20% -0.3 0.2 0.1 0.1 0.0 In its negative scenario the Company has anticipated a situation in which the weak macroeconomic development will significantly impact the growth of GDP in the coming years. However, the Company anticipates that the likelihood of this development is relatively small. SENSITIVITY ANALYSIS OF EXPECTED CREDIT LOSSES The table presents the sensitivity analysis of the ECL credit loss provision based on different scenarios. EXPECTED CREDIT LOSSES IN DIFFERENT SCENARIOS 2025 2024 Positive 3,137 5,906 Basic scenario 3,210 5,984 Negative 3,249 6,067", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-316": { "value": "
G10. OTHER OPERATING EXPENSES
EUR 1,000 2025 2024
Authorities expenses -50 -32
Rent expenses 43 -23
Other operating expenses -71 -231
Other operating expenses total -79 -285
Rental expenses relate to under 12 month rental contracts (e.g., parking spaces). In accordance
with the short-term lease exemption under IFRS 16, these expenses are recognised directly in
profit or loss over the rental period. The net positive amount recognized in 2025 was primarily
attributable to the termination of the premises lease agreement in Germany.
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-317": { "value": "
G11. REALIZED AND EXPECTED CREDIT LOSSES
EUR 1,000 2025 2024
Realized credit losses on receivables
Realized credit losses on loans granted during the financial
year -41 -267
Realized credit losses on loans granted before the
beginning of the financial year -5,620 -5,906
Realized credit losses on receivables total -5,660 -6,173
Expected credit losses change 2,351 646
Realized and expected credit losses total -3,309 -5,527
The change in the expected credit loss reservation with an impact on profit was a positive EUR
2.4 million (0.6). The change was driven almost entirely by a reduction in the consumer loan
portfolio and the sale of a significant portion of that portfolio.
The effects of the development of the ECL calculation model applied by the Bank and changes
in discretionary parameters on the amount of the ECL reservation amounted to approximately
EUR 0.4 million increasing the ECL reservation during the financial year (2024: EUR 0.3 million
increase). Of this amount, EUR 0.3 million related to the renewal of the ECL calculation model
for invoice financing. As part of the renewal, the PD parameters were updated, additional SICR
criteria were introduced, and the EAD calculation was modified to better reflect the recurring
nature of the use of invoice financing. In addition to the renewal of the ECL model for invoice
financing, a calculation update was implemented, as a result of which the Stage 3 reservation
level for all exposures increases more strongly over time than previously. This change
increased the ECL reservation by EUR 0.2 million. During the financial year, minor impacts on
the ECL reservation also arose from changes in the pricing of contracts related to the sale of
overdue receivables and from updates to macroeconomic parameters.
The ECL reservation as at 31 December 2025 includes a total of EUR 0.5 million (2024: EUR
0.3 million) of discretionary management overlays. The discretionary overlays are allocated to
individual contracts and relate to loans granted to business customers.
Expected credit losses include both loans and advances to customers and off-balance-sheet
commitments.
Transition of loan receivables in stages
The following reconciliations describe transitions and changes in expected credit losses per financial instrument category during the financial year.
EUR 1,000 Stage 1 Stage 2 Stage 3 Total
Loan receivables from customers 1 January 2025 136,579 5,771 7,138 149,488
Transfers from stage 1 to stage 2 -2,130 1,627 - -503
Transfers from stage 1 to stage 3 -3,468 - 3,027 -440
Transfers from stage 2 to stage 1 253 -330 - -77
Transfers from stage 2 to stage 3 - -470 347 -123
Transfers from stage 3 to stage 1 34 - -45 -11
Transfers from stage 3 to stage 2 - 10 -12 -2
Increases due to origination and acquisition 307,469 495 271 308,236
Decreases due to derecognition -383,872 -2,456 -1,393 -387,722
Decreases in the allowance account due to write-offs
-3,828 -2,401 -3,760 -9,989
Loan receivables from customers 31 December 2025 51,037 2,244 5,575 58,856
EUR 1,000 Stage 1 Stage 2 Stage 3 Total
Loan receivables from customers 1 January 2024 160,543 5,614 6,708 172,866
Transfers from stage 1 to stage 2 -4,841 4,225 0 -616
Transfers from stage 1 to stage 3 -3,267 0 2,678 -588
Transfers from stage 2 to stage 1 905 -1,153 0 -248
Transfers from stage 2 to stage 3 0 -680 533 -148
Transfers from stage 3 to stage 1 35 0 -43 -8
Transfers from stage 3 to stage 2 0 44 -51 -7
Increases due to origination and acquisition 353,076 1,167 1,230 355,474
Decreases due to derecognition -362,975 -994 -637 -364,605
Decreases in the allowance account due to write-offs
-6,897 -2,452 -3,281 -12,630
Loan receivables from customers 31 December 2024 136,579 5,771 7,138 149,488
Reconciliation of expected credit losses
The following tables describe the transfers and changes in expected credit losses during the review period.
The tables show a reconciliation between the opening and closing balances of the loss deduction.
EUR 1,000 Stage 1 Stage 2 Stage 3 Total
ECL- reservation 1 January 2025 1,053 515 4,209 5,776
Transfers from stage 1 to stage 2 -65 150 0 84
Transfers from stage 1 to stage 3 -28 0 1,040 1,012
Transfers from stage 2 to stage 1 4 -13 0 -9
Transfers from stage 2 to stage 3 0 -46 216 169
Transfers from stage 3 to stage 1 1 0 -23 -22
Transfers from stage 3 to stage 2 0 0 -7 -7
Increases due to origination and acquisition 642 5 16 663
Changes in credit risk 1 -1 299 299
Decreases due to derecognition
-1,048 -154 -433 -1,635
Decreases in the allowance account due to write-offs -59 -313 -2,504 -2,876
ECL-reservation 31 December 2025 499 143 2,813 3,455
EUR 1,000 Stage 1 Stage 2 Stage 3 Total
ECL- reservation 1 January 2024 1,469 530 4,428 6,427
Transfers from stage 1 to stage 2 -72 385 0 313
Transfers from stage 1 to stage 3 -139 0 1,439 1,300
Transfers from stage 2 to stage 1 13 -54 0 -42
Transfers from stage 2 to stage 3 0 -73 283 210
Transfers from stage 3 to stage 1 1 0 -36 -35
Transfers from stage 3 to stage 2 0 2 -17 -14
Increases due to origination and acquisition 712 26 340 1,078
Changes in credit risk -156 76 92 12
Decreases in the allowance account due to write-offs -683 -26 -438 -1,146
Decreases due to derecognition
-91 -353 -1,883 -2,326
ECL-reservation 31 December 2024 1,053 515 4,209 5,776
Macroeconomic model assumptions used in the ECL calculation
The following table presents the company\u00b4s reporting period and comparison period macroeconomic model scenarios applied in the Company\u2019s ECL calculation, and the probabilities
observed in the scenario weightings. The macroeconomic model applied by the Company is based on the trend in the gross domestic product rate.
Unemployment %
MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029
Positive 20% 6.7 6.2 6.2 6.1 6.0
Basic scenario (IMF) 60% 8.1 7.6 7.6 7.5 7.3
Negative 20% 9.9 9.3 9.2 9.2 9.0
Gross domestic product %
MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029
Positive 20% 2.2 2.7 2.6 2.6 2.5
Basic scenario 60% 1.0 1.4 1.4 1.3 1.2
Negative 20% -0.3 0.2 0.1 0.1 0.0
In its negative scenario the Company has anticipated a situation in which the weak macroeconomic development will significantly impact the growth of GDP in the coming years. However,
the Company anticipates that the likelihood of this development is relatively small.
SENSITIVITY ANALYSIS OF EXPECTED CREDIT LOSSES
The table presents the sensitivity analysis of the ECL credit loss provision based on different scenarios.
EXPECTED CREDIT LOSSES IN DIFFERENT SCENARIOS 2025 2024
Positive 3,137 5,906
Basic scenario 3,210 5,984
Negative 3,249 6,067
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-318": { "value": "Transition of loan receivables in stages The following reconciliations describe transitions and changes in expected credit losses per financial instrument category during the financial year. EUR 1,000 Stage 1 Stage 2 Stage 3 Total Loan receivables from customers 1 January 2025 136,579 5,771 7,138 149,488 Transfers from stage 1 to stage 2 -2,130 1,627 - -503 Transfers from stage 1 to stage 3 -3,468 - 3,027 -440 Transfers from stage 2 to stage 1 253 -330 - -77 Transfers from stage 2 to stage 3 - -470 347 -123 Transfers from stage 3 to stage 1 34 - -45 -11 Transfers from stage 3 to stage 2 - 10 -12 -2 Increases due to origination and acquisition 307,469 495 271 308,236 Decreases due to derecognition -383,872 -2,456 -1,393 -387,722 Decreases in the allowance account due to write-offs -3,828 -2,401 -3,760 -9,989 Loan receivables from customers 31 December 2025 51,037 2,244 5,575 58,856 EUR 1,000 Stage 1 Stage 2 Stage 3 Total Loan receivables from customers 1 January 2024 160,543 5,614 6,708 172,866 Transfers from stage 1 to stage 2 -4,841 4,225 0 -616 Transfers from stage 1 to stage 3 -3,267 0 2,678 -588 Transfers from stage 2 to stage 1 905 -1,153 0 -248 Transfers from stage 2 to stage 3 0 -680 533 -148 Transfers from stage 3 to stage 1 35 0 -43 -8 Transfers from stage 3 to stage 2 0 44 -51 -7 Increases due to origination and acquisition 353,076 1,167 1,230 355,474 Decreases due to derecognition -362,975 -994 -637 -364,605 Decreases in the allowance account due to write-offs -6,897 -2,452 -3,281 -12,630 Loan receivables from customers 31 December 2024 136,579 5,771 7,138 149,488 Reconciliation of expected credit losses The following tables describe the transfers and changes in expected credit losses during the review period. The tables show a reconciliation between the opening and closing balances of the loss deduction. EUR 1,000 Stage 1 Stage 2 Stage 3 Total ECL- reservation 1 January 2025 1,053 515 4,209 5,776 Transfers from stage 1 to stage 2 -65 150 0 84 Transfers from stage 1 to stage 3 -28 0 1,040 1,012 Transfers from stage 2 to stage 1 4 -13 0 -9 Transfers from stage 2 to stage 3 0 -46 216 169 Transfers from stage 3 to stage 1 1 0 -23 -22 Transfers from stage 3 to stage 2 0 0 -7 -7 Increases due to origination and acquisition 642 5 16 663 Changes in credit risk 1 -1 299 299 Decreases due to derecognition -1,048 -154 -433 -1,635 Decreases in the allowance account due to write-offs -59 -313 -2,504 -2,876 ECL-reservation 31 December 2025 499 143 2,813 3,455 EUR 1,000 Stage 1 Stage 2 Stage 3 Total ECL- reservation 1 January 2024 1,469 530 4,428 6,427 Transfers from stage 1 to stage 2 -72 385 0 313 Transfers from stage 1 to stage 3 -139 0 1,439 1,300 Transfers from stage 2 to stage 1 13 -54 0 -42 Transfers from stage 2 to stage 3 0 -73 283 210 Transfers from stage 3 to stage 1 1 0 -36 -35 Transfers from stage 3 to stage 2 0 2 -17 -14 Increases due to origination and acquisition 712 26 340 1,078 Changes in credit risk -156 76 92 12 Decreases in the allowance account due to write-offs -683 -26 -438 -1,146 Decreases due to derecognition -91 -353 -1,883 -2,326 ECL-reservation 31 December 2024 1,053 515 4,209 5,776 Macroeconomic model assumptions used in the ECL calculation The following table presents the company\u00b4s reporting period and comparison period macroeconomic model scenarios applied in the Company\u2019s ECL calculation, and the probabilities observed in the scenario weightings. The macroeconomic model applied by the Company is based on the trend in the gross domestic product rate. Unemployment % MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029 Positive 20% 6.7 6.2 6.2 6.1 6.0 Basic scenario (IMF) 60% 8.1 7.6 7.6 7.5 7.3 Negative 20% 9.9 9.3 9.2 9.2 9.0 Gross domestic product % MACROECONOMIC DEVELOPMENT SCENARIOS Scenario weightings 2025 2026 2027 2028 2029 Positive 20% 2.2 2.7 2.6 2.6 2.5 Basic scenario 60% 1.0 1.4 1.4 1.3 1.2 Negative 20% -0.3 0.2 0.1 0.1 0.0 In its negative scenario the Company has anticipated a situation in which the weak macroeconomic development will significantly impact the growth of GDP in the coming years. However, the Company anticipates that the likelihood of this development is relatively small. SENSITIVITY ANALYSIS OF EXPECTED CREDIT LOSSES The table presents the sensitivity analysis of the ECL credit loss provision based on different scenarios. EXPECTED CREDIT LOSSES IN DIFFERENT SCENARIOS 2025 2024 Positive 3,137 5,906 Basic scenario 3,210 5,984 Negative 3,249 6,067
G17. CLAIMS ON THE PUBLIC AND PUBLIC SECTOR ENTITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Enterprises and public sector entities 43,343 45,859
Public sector entities 547 680
Households 9,417 93,427
Foreigners 2,094 3,746
Claims on the public and public sector entities total 55,401 143,711
", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-319": { "value": "
G12. INCOME TAXES
EUR 1,000 2025 2024
Tax based on taxable income for the period - 42
Change in deferred tax receivable 30 36
Taxes for previous period -42 35
Income taxes total -12 113
Tax rate reconciliation 2025 2024
Result before taxes -2,093 -1, 317
Tax calculated at parent\u2019s tax rate of 20% 419 263
Tax from previous years -42 -
Adjustment to the loan loss provision 482 -
Effect on different tax rates in foreign subsidiaries 0 7
Non-deductible expenses -28 -7
Unrecognized deferred tax assets for losses -865 -227
Adjustment to PURO Finance Ltd\u2019s tax - 77
Other tax items 22 1
Taxes on income statement -12 113
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-320": { "value": "
DEFERRED TAX REVEIVABLES AND LIABILITIES
EUR 1,000
1 Jan
2025
Recognised in
profit or loss
Booked to
retained
earnings
31 Dec
2025
Leases 17 -5 - 12
Deferred tax receivables total 17 -5 - 12
Customer contracts 155 -35 - 119
Deferred tax liabilities total 155 -35 - 119
EUR 1,000
1 Jan
2024
Recognised in
profit or loss
Booked to
retained
earnings
31 Dec
2024
Leases 3 14 - 17
Deferred tax receivables total 3 14 - 17
Customer contracts - 22 177 155
Deferred tax liabilities total - 22 177 155
Right-of-use assets and liabilities 31 Dec 2025
31 Dec
2024
Deferred tax assets of right-of-use assets 83 171
Deferred tax liabilities of right-of-use liabilities 71 154
Deferred tax net, right-of-use assets and liabilities 12 17
Alisa Bank Plc has confirmed tax losses totaling EUR 8.6 million, which will expire between
2031 and 2034. No deferred tax asset has been recognized in respect of these confirmed
losses due to uncertainty regarding their utilization.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-321": { "value": "DEFERRED TAX REVEIVABLES AND LIABILITIES EUR 1,000 1 Jan 2025 Recognised in profit or loss Booked to retained earnings 31 Dec 2025 Leases 17 -5 - 12 Deferred tax receivables total 17 -5 - 12 Customer contracts 155 -35 - 119 Deferred tax liabilities total 155 -35 - 119 EUR 1,000 1 Jan 2024 Recognised in profit or loss Booked to retained earnings 31 Dec 2024 Leases 3 14 - 17 Deferred tax receivables total 3 14 - 17 Customer contracts - 22 177 155 Deferred tax liabilities total - 22 177 155 Right-of-use assets and liabilities 31 Dec 2025 31 Dec 2024 Deferred tax assets of right-of-use assets 83 171 Deferred tax liabilities of right-of-use liabilities 71 154 Deferred tax net, right-of-use assets and liabilities 12 17 Alisa Bank Plc has confirmed tax losses totaling EUR 8.6 million, which will expire between 2031 and 2034. No deferred tax asset has been recognized in respect of these confirmed losses due to uncertainty regarding their utilization.
G23. TAX ASSETS AND LIABILITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Tax assets
Deferred tax assets
12 17
Current income tax receivables 229 229
Tax liabilities
Deferred tax liabilities
119 155
Tax assets and liabilities, net 121 91
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-322": { "value": "
G13. EARNINGS PER SHARE
EUR 1,000 2025 2024
Profit attributable to the shareholders of the parent -2,105 -1,204
Weighted avarage number of the shares 150,031,563 125,321,333
Share and option rights for share-based incentive programs 1,476,676 3,298,330
Earnings per share, basic -0.01 -0.01
Earnings per share, diluted* -0.01 -0.01
**Share-based incentive plans have no diluting effect when the company\u2019s result is loss-making.
The undiluted earnings per share are calculated by dividing the profit for the financial period
attributable to the parent company\u2019s shareholders by the average number of outstanding
shares during the period. When calculating the diluted earnings per share, the figures used
in the calculation of the undiluted earnings per share are adjusted in order to take account
of the after-tax impact of any items recognised through profit or loss in relation to ordinary
shares, and also the weighted average number of the ordinary shares that would have also
been outstanding if all dilutive potential ordinary shares had been converted into shares.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-323": { "value": "
G14. CLASSES OF FINANCIAL ASSETS AND LIABILITIES AND FAIR VALUES
EUR 1,000 31 DEC 2025
Assets Amortised cost
Fair value
through OCI Total
Measured at
fair value
Value
hierarchies
Cash and cash equivalents 210,744 - 210,744 210,744 1
Claims on credit institutions 7,769 - 7,769 7,769 1
Claims on the public and public sector
entities
55,401 - 55,401 57,446 2
Debt securities - 4,920 4,920 4,920 1
Debt securities - 9,971 9,971 9,971 2
Total 273,914 14,891 288,805 290,850
Liabilities Amortised cost
Fair value
through OCI Total
Measured at
fair value
Value
hierarchies
Liabilities to the public and public sector
entities 256,512 - 256,512 256,599 2
Subordinated liabilities 6,202 - 6,202 - 2
Total 262,713 - 262,713 256,599
31 DEC 2024
Assets Amortised cost
Fair value
through OCI Total
Measured at
fair value
Value
hierarchies
Cash and cash equivalents 279,361 - 279,361 279,361 1
Claims on credit institutions 8,701 - 8,701 8,701 1
Claims on the public and public sector
entities
143,711 - 143,711 150,529 2
Total 431,774 - 431,774 438,591
Liabilities Amortised cost
Fair value
through OCI Total
Measured at
fair value
Value
hierarchies
Liabilities to the public and public sector
entities 394,639 - 394,639 394 ,970 2
Subordinated liabilities 6,218 - 6,218 6,007 2
Total 400,857 - 400,857 400,977
The company has classified fair values on the
basis of the fair value hierarchy as follows:
Level 1: The fair values of financial instruments (such as
publicly quoted derivatives and shares) traded on the active
market are based on market prices quoted at the end of
the reporting period. The quoted market price of financial
assets is the current bid price, and the quoted market price
of financial liabilities is the ask price.
Level 2: For financial instruments not traded on the active
market, the fair value is determined using the measurement
method. These methods use as much observable market
information as possible and rely as little as possible on
company-specific assessments. If all the significant input
data required to determine the fair value of an instrument
are observable, the instrument is classified as level 2.
Level 3: If one or several pieces of significant input data are
not based on observable market data, the instrument is
classified as level 3.
Valuation of the Fair Value of Financial
Instruments
For cash and cash equivalents and claims on credit
institutions, the fair value corresponds to the nominal value.
Claims on the public and public sector entities include
granted loans, for which the fair value is determined by
discounting the expected future contract-based cash flows
at the market interest rates at the reporting date, less
expected credit losses.
The fair value of deposits included in liabilities to the public
and public sector entities is determined by discounting
the future cash flows at the market interest rates at the
reporting date. For subordinated liabilities, the discount
rate reflects the margin corresponding to the instrument\u2019s
priority position.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-324": { "value": "G14. CLASSES OF FINANCIAL ASSETS AND LIABILITIES AND FAIR VALUES EUR 1,000 31 DEC 2025 Assets Amortised cost Fair value through OCI Total Measured at fair value Value hierarchies Cash and cash equivalents 210,744 - 210,744 210,744 1 Claims on credit institutions 7,769 - 7,769 7,769 1 Claims on the public and public sector entities 55,401 - 55,401 57,446 2 Debt securities - 4,920 4,920 4,920 1 Debt securities - 9,971 9,971 9,971 2 Total 273,914 14,891 288,805 290,850 Liabilities Amortised cost Fair value through OCI Total Measured at fair value Value hierarchies Liabilities to the public and public sector entities 256,512 - 256,512 256,599 2 Subordinated liabilities 6,202 - 6,202 - 2 Total 262,713 - 262,713 256,599 31 DEC 2024 Assets Amortised cost Fair value through OCI Total Measured at fair value Value hierarchies Cash and cash equivalents 279,361 - 279,361 279,361 1 Claims on credit institutions 8,701 - 8,701 8,701 1 Claims on the public and public sector entities 143,711 - 143,711 150,529 2 Total 431,774 - 431,774 438,591 Liabilities Amortised cost Fair value through OCI Total Measured at fair value Value hierarchies Liabilities to the public and public sector entities 394,639 - 394,639 394 ,970 2 Subordinated liabilities 6,218 - 6,218 6,007 2 Total 400,857 - 400,857 400,977 The company has classified fair values on the basis of the fair value hierarchy as follows: Level 1: The fair values of financial instruments (such as publicly quoted derivatives and shares) traded on the active market are based on market prices quoted at the end of the reporting period. The quoted market price of financial assets is the current bid price, and the quoted market price of financial liabilities is the ask price. Level 2: For financial instruments not traded on the active market, the fair value is determined using the measurement method. These methods use as much observable market information as possible and rely as little as possible on company-specific assessments. If all the significant input data required to determine the fair value of an instrument are observable, the instrument is classified as level 2. Level 3: If one or several pieces of significant input data are not based on observable market data, the instrument is classified as level 3. Valuation of the Fair Value of Financial Instruments For cash and cash equivalents and claims on credit institutions, the fair value corresponds to the nominal value. Claims on the public and public sector entities include granted loans, for which the fair value is determined by discounting the expected future contract-based cash flows at the market interest rates at the reporting date, less expected credit losses. The fair value of deposits included in liabilities to the public and public sector entities is determined by discounting the future cash flows at the market interest rates at the reporting date. For subordinated liabilities, the discount rate reflects the margin corresponding to the instrument\u2019s priority position.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-325": { "value": "
G15.CASH AND CASH EQUIVALENTS
EUR 1,000 31 DEC 2025 31 DEC 2024
Current account in the Bank of Finland 210,744 279,361
Cash and cash equivalents total 210,744 279,361
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-326": { "value": "
G16. RECEIVABLES FROM CREDIT INSTITUTIONS
EUR 1,000 31 DEC 2025 31 DEC 2024
Repayable on demand
5,169 4,701
Minimum reserve deposit to Bank of Finland
2,600 4,000
Receivables from credit institutions total
7,769 8,701
", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-328": { "value": "
G18. DEBT SECURITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Fair value through OCI
Debt securities
14,891 -
Debt securities, total
14,891 -
", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "
G19. INTANGIBLE ASSETS 2025
EUR 1,000 Goodwill
Development of
IT software
Customer
relationships Total
Acquisition cost at 1 Jan
13,282 4,916 1,124 19,322
Increases
- 563 - 563
Acquisition cost before depreciations
13,282 5,479 1,124 19,885
Accumulated depreciation 1 Jan
- -2,574 -231 -2,805
Depreciation and impairment
- -1,664 -297 -1,960
Accumulated depreciation 31 Dec
- -4,238 -527 -4,765
Acquisition cost at 31 Dec
13,282 5,479 1,124 19,885
Accumulated depreciation 31 Dec - -4,238 -527 -4,765
Book value 31 Dec 13,282 1,241 597 15,120
2024
EUR 1,000 Goodwill
Development of
IT software
Customer
relationships Total
Acquisition cost at 1 Jan*
5,957 3,834 240 10,031
Increases
7,325 562 884 8,771
Fro acquisitions
- 521 - 521
Acquisition cost before depreciations*
13,282 4,916 1,124 19,322
Accumulated depreciation 1 Jan*
- -1,791 -72 -1,863
Depreciation and impairment
- -783 -159 -942
Accumulated depreciation 31 Dec*
- -2,574 -231 -2,805
Acquisition cost at 31 Dec*
13,282 4,916 1,124 19,322
Accumulated depreciation 31 Dec* - -2,574 -231 -2,805
Book value 31 Dec 13,282 2,341 894 16,517
Goodwill 31 Dec 2025 31 Dec 2024
Merger of Evli Bank Plc's banking business and Fellow Finance Plc 5,338 5,338
Acquisition of Mobify Invoices Ltd 619 619
Acquisition of PURO Finance Ltd 7,325 7,325
Total 13,282 13,282
* The presentation of the comparative period figures has been adjusted by reallocating acquisition costs and accumulated depreciation between line items within machinery and equipment and capitalized development of IT software.
The adjustment had no impact on carrying amounts.
Goodwill impairment test
The amount of goodwill at the end of 2025 was EUR 13.3 million (13.3) for the Alisa Bank
group. An impairment test is performed annually, or whenever there are indications of
impairment, for a cash-generating unit to which goodwill has been assigned. In goodwill
impairment testing, the book value of the cash-generating unit is compared to the
recoverable amount of the business in question.
The forecast period of the recoverable cash flow is five years in total. The forecasts are based
on three-year financial forecasts approved by the bank\u2019s board. In determining cash flows
after this, 5 percent growth assumptions have been used, which are estimated to be below
the industry\u2019s long-term growth rate. Cash flows that extend beyond the five-year forecast
period have been determined using the terminal value method. The terminal value growth
assumption is 2 percent, which corresponds to the European Central Bank\u2019s long-term
inflation target. The cash flows are discounted to the present at a discount rate that reflects
the group\u2019s cost of capital before taxes. The cash flows are discounted to the present with
a discount rate that reflects the capital cost of the cash generating unit before taxes. The
discount rate on 31 December 2025 was 8.8 (9.3) percent. The discount rate takes into
account the risk-free rate, country and industry risk, as well as the bank\u2019s volatility and size.
The test results show that the recoverable amount exceeds the carrying value by EUR 5
million, and therefore, Alisa Bank has no need to impair goodwill. The sensitivity analysis
assessed the impact of the key variables on the test result. The key variables are business
growth, the development of credit losses, and the discount rate. The development of credit
losses was the most sensitive variable in the test. In this respect, the sensitivity analysis
indicated that an increase of 0.5 percentage points in credit losses relative to the loan
portfolio would result in an impairment of goodwill. The annual relative share of credit
losses used in the cash flow forecasts, as a percentage of the loan portfolio, is on average 2.3
percent.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "
G20. TANGIBLE ASSETS 2025
EUR 1,000
Machinery and
equipment
Right-of-use
property
Acquisition cost at 1 Jan 186 1,615
Increases - 5
Acquisition cost before depreciations 186 1,620
Accumulated depreciation 1 Jan -141 -846
Depreciation -14 -417
Accumulated depreciation 31 Dec -155 -1 264
Acquisition cost at 31 Dec 186 1,620
Accumulated depreciation 31 Dec -155 -1,264
Tangible assets total, 31 Dec 32 356
2024
EUR 1,000
Acquisition cost at 1 Jan* 151 1,010
Increases 23 899
From acquisitions 11 -
Decrease - -294
Acquisition cost before depreciations* 186 1,615
Accumulated depreciation 1 Jan* -130 -515
Depreciation -11 -331
Accumulated depreciation 31 Dec* -141 -846
Acquisition cost at 31 Dec* 186 1,615
Accumulated depreciation 31 Dec* -141 -846
Tangible assets total, 31 Dec 46 768
* The presentation of the comparative period figures has been adjusted by reallocating acquisition costs and accumulated
depreciation between line items within machinery and equipment and capitalized development of IT software. The adjustment
had no impact on carrying amounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-331": { "value": "G20. TANGIBLE ASSETS 2025 EUR 1,000 Machinery and equipment Right-of-use property Acquisition cost at 1 Jan 186 1,615 Increases - 5 Acquisition cost before depreciations 186 1,620 Accumulated depreciation 1 Jan -141 -846 Depreciation -14 -417 Accumulated depreciation 31 Dec -155 -1 264 Acquisition cost at 31 Dec 186 1,620 Accumulated depreciation 31 Dec -155 -1,264 Tangible assets total, 31 Dec 32 356 2024 EUR 1,000 Acquisition cost at 1 Jan* 151 1,010 Increases 23 899 From acquisitions 11 - Decrease - -294 Acquisition cost before depreciations* 186 1,615 Accumulated depreciation 1 Jan* -130 -515 Depreciation -11 -331 Accumulated depreciation 31 Dec* -141 -846 Acquisition cost at 31 Dec* 186 1,615 Accumulated depreciation 31 Dec* -141 -846 Tangible assets total, 31 Dec 46 768 * The presentation of the comparative period figures has been adjusted by reallocating acquisition costs and accumulated depreciation between line items within machinery and equipment and capitalized development of IT software. The adjustment had no impact on carrying amounts. G26. OTHER LIABILITIES EUR 1,000 31 DEC 2025 31 DEC 2024 Lease liabilities 415 854 Personnel related 1 0 Accounts payable 465 517 Liabilities on peer-to-peer loans to investors 1,266 1,341 Other liabilities 2,004 1,600 Other liabilities total 4,151 4,312 Lease liabilities 31 DEC 2025 31 DEC 2024 Long-term lease liabilities 112 450 Short-term lease liabilities 303 404 Lease liabilities, total 415 854", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-332": { "value": "
G21. OTHER ASSETS
EUR 1,000 31 DEC 2025 31 DEC 2024
Commission receivables 394 330
Other assets 704 535
Other assets total 1,098 865
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-333": { "value": "
G22. ACCRUED INCOME AND PREPAYMENTS
EUR 1,000 31 DEC 2025 31 DEC 2024
Interest receivables 2 4
Prepayments 143 215
Others 163 168
Accrued income and prepayments total 308 388
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-335": { "value": "
G24. LIABILITIES TO THE PUBLIC AND PUBLIC SECTOR ENTITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Deposits 256,512 394,639
Liabilities to the public and public sector entities total 256,512 394,639
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-336": { "value": "
G25. SUBORDINATED LIABILITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Debentures 6,202 6,218
Subordinated liabilities total 6,202 6,218
The debenture loan is an instrument with a lower priority than Alisa Bank\u2019s other
commitments, which belongs to the secondary capital referred to in the solvency regulations
applicable to Alisa Bank. The loan term of the debenture loan is five years and it matures on
October 17, 2027. The fixed annual interest rate of the debenture loan is 8 percent.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-337": { "value": "
G26. OTHER LIABILITIES
EUR 1,000 31 DEC 2025 31 DEC 2024
Lease liabilities 415 854
Personnel related 1 0
Accounts payable 465 517
Liabilities on peer-to-peer loans to investors 1,266 1,341
Other liabilities 2,004 1,600
Other liabilities total 4,151 4,312
Lease liabilities 31 DEC 2025 31 DEC 2024
Long-term lease liabilities 112 450
Short-term lease liabilities 303 404
Lease liabilities, total 415 854
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-338": { "value": "
G27. ACCRUED EXPENSES AND DEFERRED INCOME
EUR 1,000 31 DEC 2025 31 DEC 2024
Interest payable 2,315 4,835
Personnel related 1,253 1,231
Accrued expenses 736 2,551
Accrued expenses and prepayments total 4,303 8,618
Other accrued liabilities consist of usual expense provisions and purchased credit base
from the related periodization, which is discharged when the loan portfolio is removed from
the balance sheet.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-340": { "value": "The fair value reserve includes changes in the fair value of financial assets measured at fair value through other comprehensive income. ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-341": { "value": "Alisa Bank\u2019s share has no nominal value. The company held 14,081 own shares at the end of the financial year. Number of shares in Alisa Bank Plc 1 January 2025 150,031,563 31 December 2025 150,031,563 1 January 2024 88,332,182 additions 15 May 2024 acquisition of PURO Finance Ltd 58,878,721 9 December 2024 share issue to personnel 1,738,152 13 December 2024 share issue to new CEO 1,082,508 December 2024 150,031,563", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-342": { "value": "The company held 14,081 own shares at the end of the financial year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-343": { "value": "
G29. OFF-BALANCE SHEET ITEMS
EUR 1,000 31 DEC 2025 31 DEC 2024
Unused credit facilities 3,751 4,861
Total 3,751 4,861
Off-balance sheet commitments are overdraft facilities granted to customers that the
customer has not withdrawn. The expected credit loss on off-balance sheet items is EUR 73
thousand (EUR 68 thousand).
Under the terms of the loan portfolio transaction completed in December 2025, the Bank has
a time-limited and quantitatively capped indemnification obligation towards the buyer for
losses that may arise if certain key conditions of the transaction are not met. As at the date of
preparation of the financial statements, no events triggering such indemnification obligations
are known.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-344": { "value": "
G30. COLLATERALS RECEIVED
EUR 1,000 31 DEC 2025 31 DEC 2024
Real estate collateral 2,770 3,406
Guarantees received 8,083 6,699
Other 2,609 4,674
Collaterals received total 13,462 14,779
", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-345": { "value": "
G31. GROUP STRUCTURE
Subsidiaries consolidated into the group 31 DEC 2025 31 DEC 2024
Subsidiaries Domestic
Group
ownership
Group
ownership
Lainaamo Ltd Finland -
merged to Alisa
Bank Plc
Mobify Invoices Ltd Finland -
merged to Alisa
Bank Plc
PURO Finance SPV 1 Ltd Finland merged to Alisa Bank Plc 100.0%
Fellow Finance Estonia O\u00fc Estonia -
ceased
operations
Fellow Finance \u010cesko s.r.o Czech Republic 100.0% 100.0%
Fellow Finance Deutschland GmbH Germany 100.0% 100.0%
", "dimensions": { "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-346": { "value": "G31. GROUP STRUCTURE Subsidiaries consolidated into the group 31 DEC 2025 31 DEC 2024 Subsidiaries Domestic Group ownership Group ownership Lainaamo Ltd Finland - merged to Alisa Bank Plc Mobify Invoices Ltd Finland - merged to Alisa Bank Plc PURO Finance SPV 1 Ltd Finland merged to Alisa Bank Plc 100.0% Fellow Finance Estonia O\u00fc Estonia - ceased operations Fellow Finance \u010cesko s.r.o Czech Republic 100.0% 100.0% Fellow Finance Deutschland GmbH Germany 100.0% 100.0%", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-347": { "value": "
G32. RELATED PARTY TRANSACTIONS
Related party refers to key persons in a leading position in Alisa Bank and their family
members, subsidiaries and companies in which a key person in a leading position has control
or joint control. The key persons are the members of the board, the CEO and the CEO\u2019s deputy,
and the rest of the management team.
During the reporting period, business transactions with related parties, board and executive
team members, mainly consisted of Alisa Bank\u2019s deposit liabilities, debenture loans and
related interest. In addition, in connection with the combination with PURO Finance, share
subscription loans granted to some of PURO Finance\u2019s personnel were transferred to Alisa
Bank Group, of which the share granted to related parties is shown in the table below.
RELATED PARTY TRANSACTIONS
EUR 1,000 31 DEC 2025 31 DEC 2024
Receivables 93 83
Liabilites 186 345
Expenses 4 21
Total 283 448
Appendix G7 presents the information regarding the remuneration of the management.
Appendix G31 shows the group structure and appendix G1 explains the changes in the group
structure.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-348": { "value": "
G33. SIGNIFICANT EVENTS AFTER THE PERIOD
There are no known events after the end of the accounting period that would require the
presentation of additional information or that would significantly affect the company\u2019s financial
position.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-349": { "value": "
G34. BUSINESS COMBINATIONS
Alisa Bank Plc and PURO Finance Ltd announced on 10 April 2024 that they had agreed on the
combination of the companies through a share exchange whereby Alisa Bank acquires the
entire share capital of PURO Finance from its previous owners. According to the share exchange
agreement, Alisa Bank acquired PURO Finance from its previous shareholders for a purchase
price consisting of 58,878,721 new issued Alisa Bank shares. The final transaction took place
on May 15, 2024, when control passed to Alisa Bank Plc. PURO Finance specializes in factoring,
i.e. invoice financing. Together with its partners, PURO offers a reliable and effortless
accounts receivable financing service that combines customer invoicing, financing, credit
insurance, collection and accounting. PURO Finance was merged with Alisa Bank Plc on
November 2024.
The acquisition has been treated in the consolidated financial statements as a business
combination using the acquisition cost method. EUR 0.9 million of the purchase price was
allocated to customer contracts and EUR 7.3 million goodwill was generated. Goodwill
reflects the synergies arising from the merger both on the income and expense side. The
expected synergies on the revenue side are mainly based on cross-selling opportunities,
a growing number of customers and improved competitiveness. Financial synergy is
achieved when PURO Finance\u2019s debt financing is replaced by Alisa Bank\u2019s financing based
mainly on deposit funds. Synergies on the cost side are expected to be achieved by cutting
overlapping operational costs, making operations more efficient when the companies
adopt the best practices of both parties, and through enhanced credit risk management
as a reduction in the probability of credit losses. The valuation of customer contracts at
the time of acquisition is based on PURO Finance\u2019s historical data on customer behavior.
In the targeted issue, Alisa\u2019s price per share was EUR 0.2, the number of new shares was
58,878,721 shares, so EUR 11,775,744 was the purchase price. The per-share price of EUR
0.2 was the closing price on May 15, 2024.
The pre combination operating income of PURO Finance from 1 January to 14 June 2024
was EUR 9.5 million. If the acquisition had already taken place at the beginning of 2024,
the operating income of PURO Finance would have been included in the Alisa Group as
such. Alisa Bank\u2019s income 2024 includes PURO Finance\u2019s income of approximately EUR 5.9
million.
The transaction costs of the acquisition were EUR 1.4 million. EUR 0.8 million of the
transaction costs are booked in income statement as non-recurring items. Transaction
costs are booked in other operating expenses or administrative expenses according to
their nature. The rest of the costs are shown in equity as costs incurred from the issuance
of shares and as costs recorded in PURO Finance\u2019s result before the combination.
The main differences between PURO Finance\u2019s balance sheet prepared in accordance with
FAS accounting and fair values are related to the valuation of the credit portfolio. EUR -1.0
million impairment adjustment was applied to the credit base acquired in connection with
the combination due to the decrease in value due to credit risk (POCI according to IFRS
9, purchased or originated credit impaired). That part of the credit portfolio in question
has been valued at zero at the time of acquisition and is therefore not subject to an ECL
provision. The fair value of the acquired credit portfolio at the time of acquisition was EUR
25.5 million. In addition, estimates based on historical data related to customer contracts
have been used in the valuation of customer contracts identified as a new balance sheet item
in the combination. The management\u2019s judgment is also related to the allocation of goodwill
as part of the acquisition process. The fair values and acquisition price of the acquired net
assets are presented in the table below.
EUR 1,000
Fair values of acquired assets and liabilities
on 14 May 2024 (PURO Finance Group)
Assets
Cash and equivalents 2,106
Claims on the public and public sector entities 26,778
Adjustment to the value of the loan portfolio -1,012
Intangible assets and goodwill 1,403
Property, plant and equipment 56
Other assets 11
Accrued income and prepayments 11
Assets total 29,353
Liabilities
Liabilities to credit institutions 13,573
Debt securities issued to the public 5,230
Other liabilities 5,562
Accrued expenses and deferred income 321
Deferred tax liabilities 177
Income tax receivables 40
Liabilities total 24,902
Acquired net assets 4,451
Acquisition consideration (58,878,721 shares) 11,776
Goodwill 7,325
", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:743700VK1NB8HRGTQH74", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }