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					            VIRATI                                                                 Issued          1.9.2008
            AUTHORITY TASK FORCE                                                   Supersedes       1.1.2005
            (Financial Supervision Authority/Bank of Finland/Statistics Finland)   Valid from      1.1.2010 -

                                                                                                Classifications
                                                                                                    1.0.0.




             CLASSIFICATIONS AND DEFINITIONS




                                      General


                    1.1.0.            List of classifications


                    1.2.0.            Classification factors, definitions and instructions


                    1.3.0.            Instructions for completion




                                                                                                                  1.7.2003
TK/RM/RV40K/Classification,database; 2000
                                                  Classifications; general



VIRATI                                                                     Issued                               1.9.2008
AUTHORITY TASK FORCE                                                       Supersedes                           1.1.2005
(Financial Supervision Authority/Bank of Finland/Statistics Finland)       Valid from                          1.1.2009 -

                                                                                                           Classifications
                                                                                                                1.0.0.


CLASSIFICATIONS AND DEFINITIONS




       General

       This Classification Memorandum contains classification units for a more detailed specification of authorities’
       data collection. Classification may also include criteria which specify the use of the classification.
       Some classification entities are official and specifically confirmed or to be confirmed, complemented
       for authorities’ data collection by eg group classifications. Official classifications include eg
       classification entities F (sectors) and G (industries).

       The Classification Memorandum is not a separate data collection unit, but rather a tool for defining
       data collection. All classifications are not yet targeted to any data collection units. Subclassifications
       have been added to several classifications for defining data collection as unambiguously as possible.

       The final chapter of the Memorandum contains completion instructions. This chapter will be updated with
       instructions for filling in the data collection units. These instructions are not for classification, but rather
       instructions for interpreting them.

       This Classification Memorandum has been revised so that each classification forms a separate unit,
       which can be updated page by page.




       The following symbols are used to form classification groups:

                -       indicates individual classes to be subtracted
                +       indicates individual classes to be summed
                ...     eg A01...A09 indicates that each class is reported separately.
                ..+..   eg A01..+..A09 indicates that all classes between A01 and A09 (incl. A09)
                        are added to class A01.
                ..-..   eg A01..-..A09 indicates that all classes between A01 and A09 (incl. A09)
                        are added to class A01.




                                                                                                                             1.1.2005
                                                            2/83
                                                    List of classifications



VIRATI                                                                        Issued          1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes       1.1.2005
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from      1.1.2009 -

                                                                                           Classifications
                                                                                               1.1.0.


LIST OF CLASSIFICATIONS


A      INTEREST RATE CLASSIFICATION                                                           1.7.2010 -

B      CURRENCIES                                                                             1.7.2010 -

C      MATURITIES                                                                             1.7.2010 -

D      REGIONAL UNIT/COUNTRY/PROVINCE/MAJOR REGION/REGION
D1     Countries and states                                                                   1.7.2010 -
D2     Finland; provinces                                                                     1.1.1999 -
D3     Finland, major regions and regions                                                     1.1.1999 -


S      CLASSIFICATION OF SECTORS                                                              1.7.2010 -

G      INDUSTRIAL CLASSIFICATION                                                              1.7.2010 -

H      COLLATERAL                                                                             1.7.2010 -

I      USER PURPOSE                                                                           1.1.2008 -

J      FINANCIAL ASSETS (Assets side of the balance sheet)                                    1.7.2010 -

K      FINANCIAL ASSETS (Liabilities side of the balance sheet)                               1.7.2010 -

L      COUNTERPARTIES SHARING ESSENTIAL FINANCIAL INTEREST                                    1.12.2003-
       WITH THE REPORTING INSTITUTION

M      PROBLEM ASSETS                                                                         1.1.2010 -

N      PRICE FACTORS (removed)                                                                1.1.1999 -

O      CHANGES IN THE BALANCE SHEET FACTORS
O      01   Changes in assets and liabilities                                                 1.7.2010-
O      02   Changes in debt securities and shares and participations                          1.7.2010 -
O      03   Changes in tangible and intangible assets                                         1.1.1999 -
O      04   New business                                                                      1.1.2005 -
O      09   Valuation principles                                                              1.1.1999 -

P      CLASSIFICATION OF SECURITIES AND DERIVATIVES                                           1.7.2010 -

Q      CLASSIFICATION OF REAL ESTATE AND REAL ESTATE CORPORATIONS                             1.1.1999 -
       (removed)
R      CLASSIFICATION OF THE LINE OF BUSINESS OF THE REPORTING                                1.1.1999 -
       CREDIT INSTITUTION (removed)

U      OFF-BALANCE SHEET COMMITMENTS                                                          1.7.2010 -

INSTRUCTIONS FOR COMPLETION AND INTERPRETATION                                                1.1.2005 -




                                                                                                             1.1.2005

                                                             3/83
                                                               A-Classification




VIRATI                                                                        Issued                       1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes                   18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from                   1.7.2010 -

                                                                                                       Classifications
                                                                                                           1.2.0.A


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




A       INTEREST RATE CLASSIFICATION


A       01               Euribor rates
A       01       01             1-month euribor
A       01       02             2-month euribor
A       01       03             3-month euribor
A       01       04             4-month euribor
A       01       05             5-month euribor
A       01       06             6-month euribor
A       01       07             7-month euribor
A       01       08             8-month euribor
A       01       09             9-month euribor
A       01       10             10-month euribor
A       01       11             11-month euribor
A       01       12             12-month euribor
A       06               Bank’s own reference rates
A       06       01             Prime rates
A       06       09             Other own reference rates
A       09               Fixed interest rates
A       99               Other
A       99       01                Index or derivative
A       99       03             Base rate
A       99       05             Long-term market rates
A       99       09             Other


In addition, the following group identifiers are used for groups consisting of several ’A’ categories:

The group identifiers have been removed from the Memorandum of 1 December 1996

Definitions of categories:




Interest rate baskets composed of several interest rate linkages must be broken down on a pro rata basis
by the interest rates applied. Similarly, if the interest rate linkages are separately agreed for each period,
report the interest rate linkages in force on the reporting date.


A       01               Euribor rates

(A      02               Helibor rates have been removed as a category)

(A      03               Base rate have been removed as a category; they are included in the category A99 "Other")

(A      05               Long-term market rates have been removed as a category; they are included in the category A99 "Other")




                                                                       4/83                                              18.12.1998
                                                               A-Classification




VIRATI                                                                        Issued                        1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes                    18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from                    1.7.2010 -

                                                                                                      Classifications
                                                                                                          1.2.0.A


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




A       06       01      Prime rates

Report here items tied to the prime rate of the bank/banking group. Report here items tied either to the
prime rate itself or to the prime rate plus the bank's margin.

A       06       09      Other own reference rates

Report here items tied to banks'/banking groups' reference rates other than their prime rates. You may
be required to specify and identify each such reference rate.

(A      07       Administered interest rates have been removed as a category; they are included in
                 the category A99 "Other")

A       09               Fixed interest rates

Items the interest rate on which is agreed to remain fixed over the entire period of the agreement are
fixed interest rate items. Such items must be reported here even if the interest rate had been based on
some other interest linkage (euribor rate etc.) at the time it was determined. Report here also items the
interest rate on which has been agreed to be zero for the entire term. However, items on which the
interest rate is zero for a fixed period owing to debt reorganizations are not reported here.

A       99               Other

Report here all items other (Libor rate etc.) than those reported in the above interest linkage categories. This
category also includes items previously (Classification Memorandum of 1 December 1996) included in category
A07 "Administered interest rates" and previously (Classification Memorandum of 18 December 1998) included in
categories A03 "Base rate" and A05 "Long-term market rates".

A       99       01      Index or derivative

Report in this category loans and deposits which use the market performance of an index or a derivative
as a reference rate. The loan or deposit can also include a fixed share that is paid regardless
of the development of the index or derivative, or a Euribor-linked share.

A       99       03      Base rate

Report here items the interest rate on which is determined according to the base rate defined by the Ministry of Finance.

A       99       05      Long-term market rates

Report here items tied to long-term market rates.

A       99       09      Other

Report here all items other (Libor rate etc.) than those reported in the above interest linkage categories.




                                                                       5/83                                                 18.12.1998
                                                               A-Classification




VIRATI                                                                        Issued          1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes      18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from      1.7.2010 -

                                                                                           Classifications
                                                                                               1.2.0.A


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       6/83                                  18.12.1998
VIRATI                                                                        Issued                  1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes              9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from              1.7.2010-

                                                                                                 Classifications
                                                                                                     1.2.0.B


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




B       CURRENCIES


The technical identifiers of the previous currency classification (1 December 1996) have been replaced with
ISO standard codes. The three-letter codes are based on the International Standard ISO 4217, where the first two
letters are the same as in the corresponding International Standard ISO 3166 two-letter code for that state or country.
Currency codes used in the statistics are available on the Bank of Finland website: http://www.suomenpankki.fi/fi/tilastot/raportointiohjeet/raha_ja_pankki_2010.htm

                                                                                     Criteria:

                                                                                     Kr01.   Middle rate published by the Bank
                                                                                             of Finland / rate quoted by the ESCB
                                                                                             as at the time of reporting



                                                                                     Kr03.   Middle rate published by the Bank
                                                                                             of Finland


B       UUU                             Unknown currencies

B       XXX                             Other currencies, excl. euro and its national denominations
B       ZZE                             All currencies, incl. euro and its national denominations

In addition, the following group identifiers are used for groups consisting of several ’¨B' categories:

Group B 1=       B001                   Other than EU currencies
Group B 2=       B002                   EU currencies
Group B 3=       B003                   All currencies, excluding euro
Group B 4=       B004                   All EU currencies, excluding euro


Definitions of categories:


The classification factors listed above are used when items are classified by currency, the equivalent
value in the currency reported is calculated for a contract tied to the exchange rate
 of a foreign currency, or if an item is expressed in the particular currency.




B       XXX              Others, excluding euro and its national denominations

This classification factor comprises all currencies other than those that are individually
specified in this category. Different items may be entered in different reports.


B       ZZE              All currencies, including euro and its national denominations

All currencies' means the aggregate sum of all foreign currency-denominated items including items
denominated in euro.




                                                                       7/83                                                             1.1.2005
VIRATI                                                                        Issued          1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes      9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from      1.7.2010-

                                                                                           Classifications
                                                                                               1.2.0.B


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       8/83                                  1.1.2005
VIRATI                                                                        Issued          1.9.2008
AUTHORITY TASK FORCE                                                          Supersedes      9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)          Valid from      1.7.2010-

                                                                                           Classifications
                                                                                               1.2.0.B


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       9/83                                  1.1.2005
VIRATI                                                                         Issued          1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes      9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from      1.7.2010-

                                                                                            Classifications
                                                                                                1.2.0.B


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       10/83                                  1.1.2005
VIRATI                                                                         Issued          1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes      9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from      1.7.2010-

                                                                                            Classifications
                                                                                                1.2.0.B


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       11/83                                  1.1.2005
                                                                       C-Classification




VIRATI                                                                           Issued                              1.9.2008
AUTHORITY TASK FORCE                                                             Supersedes                           9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)             Valid from                           1.7.2010-

                                                                                                                Classifications
                                                                                                                    1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




C       MATURITIES
                                                                                 Criteria:

C       00                => -3 months <= 0 (matured)                            Kr01.       Original maturity
C       00       01       => -3 months <= -1 month (matured)                     Kr02.       Residual maturity
C       00       02       < - 1 month <= 0 (matured)                             Kr03.       Nearest interest rate adjustment date
                                                                                 Kr04.       Estimated probable maturity
C       01       01       0 <= 1 day                                             Kr05.       Exercise date of the contract ie the
C       01       01       01     (according to schedule)                                     future value date of the contract
C       01       01       02     (on demand)                                     Kr06        Estimated probable future exercise
C       01       02       > 1 day <= 2 days                                                  date of the contract
C       01       03       > 2 days <= 3 days
C       01       04       > 3 days <= 4 days                                     Kr07        Stock principle
C       01       05       > 4 days <= 5 days                                     Kr08.       Interest rate reset period
C       01       06       > 5 days <= 6 days                                     Kr09.       Initial period of interest rate fixation
C       01       07       > 6 days <= 7 days

C       02       00       01      > 0 <= 1 week
C       02                        > 1 week <= 4 weeks
C       02       01               > 1 week <= 2 weeks
C       02       02               > 2 weeks <= 3 weeks
C       02       03               > 3 week <= 4 weeks

C       04       00       01      > 0 <= 1 month
C       04       00       02      > 0 <= 3 months
C       04       00       03      > 0 <= 12 months

C       04                        > 1 month <= 12 months
C       04       01               > 1 month <= 3 months
C       04       02               > 3 months <= 6 months
C       04       03               > 6 months <= 9 months
C       04       03       01      > 6 months <= 12 months
C       04       04               > 9 months <= 12 months

C       05       00       01      > 0 <= 1 year
C       05       00       02      > 3 months <= 1 year
C       05       00       03      > 2 years <= 5 years
C       05       00       04      > 3 years <= 5 years
C       05       00       05      > 3 months <= 2 years
C       05       00       06      > 1 years <= 3 years

C       05                        > 1 years <= 5 years
C       05       01               > 1 years <= 2 years
C       05       02               > 2 years <= 3 years
C       05       03               > 3 years <= 4 years
C       05       04               > 4 years <= 5 years

C       06                > 5 years
C       07                > 2 years
C       08                > 1 year
C       09                > 10 years




                                                                            12/83                                                       18.12.1998
                                                                       C-Classification




VIRATI                                                                           Issued                   1.9.2008
AUTHORITY TASK FORCE                                                             Supersedes               9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)             Valid from               1.7.2010-

                                                                                                      Classifications
                                                                                                          1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




C       15                >5 years <= 10 years
C       15       01       >5 years <= 6 years
C       15       02       >6 years <= 7 years
C       15       03       >7 years <= 8 years
C       15       04       >8 years <= 9 years
C       15       05       >9 years <= 10 years

C       16                > 10 years <= 15 years
C       16       01       > 10 years <= 11 years
C       16       02       > 11 years <= 12 years
C       16       03       > 12 years <= 13 years
C       16       04       > 13 years <= 14 years
C       16       05       > 14 years <= 15 years

C       17                > over 15 years
C       17       01       > 15 years <= 20 years
C       17       01       01      > 15 years <= 16 years
C       17       01       02      > 16 years <= 17 years
C       17       01       03      > 17 years <= 18 years
C       17       01       04      > 18 years <= 19 years
C       17       01       05      > 19 years <= 20 years
C       17       02       > 20 years

C       18                > 20 years <= 30 years
C       18       01       > 20 years <= 21 years
C       18       02       > 21 years <= 22 years
C       18       03       > 22 years <= 23 years
C       18       04       > 23 years <= 24 years
C       18       05       > 24 years <= 25 years
C       18       06       > 25 years <= 26 years
C       18       07       > 26 years <= 27 years
C       18       08       > 27 years <= 28 years
C       18       09       > 28 years <= 29 years
C       18       10       > 29 years <= 30 years

C       19                > 30 years <= 40 years
C       19       01       > 30 years <= 31 years
C       19       02       > 31 years <= 32 years
C       19       03       > 32 years <= 33 years
C       19       04       > 33 years <= 34 years
C       19       05       > 34 years <= 35 years
C       19       06       > 35 years <= 36 years
C       19       07       > 36 years <= 37 years
C       19       08       > 37 years <= 38 years
C       19       09       > 38 years <= 39 years
C       19       10       > 39 years <= 40 years

C       20                'perpetual'/continuous
C       99                Other

Definitions of criteria:

Kr01                      Original m aturity (in EMI/ECB data collection)

Original maturity refers to the fixed period of a financial instrument, at the end of which the instrument concerned
is redeemed (issued securities) or funds released (term deposit). In the case of loans, original maturity refers to
the agreed original loan period according to the loan agreement.

Term deposits that are nevertheless redeemable at notice are reported in the data collection under 'deposits with
agreed maturity' in their respective maturity categories. The original maturity of a roll-over deposit is the agreed




                                                                            13/83                                       18.12.1998
                                                                       C-Classification




VIRATI                                                                           Issued                 1.9.2008
AUTHORITY TASK FORCE                                                             Supersedes              9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)             Valid from              1.7.2010-

                                                                                                     Classifications
                                                                                                         1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




minimum term of the deposit. For example, if the interest rate on a roll-over deposit is determined for each deposit
period and the length of a deposit period is one month, but the agreed minimum term of the deposit is two deposit
periods, the original maturity of the deposit is two months.

Maturities of loans that are drawn in several instalments (eg a loan for building a home that is drawn in instalments
according to the progress of the construction work) are determined on the basis of the date of the first drawdown and
the due date. The maturity of a loan which is repaid in fixed monthly instalments (in which case a rise in the interest rate
level lengthens the loan period) is the loan period prevailing on the date the loan is drawn. Overdrafts on current accounts,
extended credit card credit, convenience credit card credit and revolving loans are always reported in maturity category 'Other' (C99).
The original maturity of a bill of exchange is the maturity of the bill.

Kr02                      Residual maturity

Residual maturity means the remaining contractual maturity of the commitment on the reporting date.
The residual maturity is used to express a change in deposit or loan principal based on the repayment
schedule or deposit agreement.
Note: Regular interest rate adjustments for agreements that are tied to EURIBOR rates, for instance, do
not determine the residual maturity.

Report fixed-term loans and deposits according to their residual maturity so that each agreed loan
repayment and deposit withdrawal is reported in the corresponding maturity category.




                                                                            14/83                                                         18.12.1998
                                                                       C-Classification




VIRATI                                                                           Issued                      1.9.2008
AUTHORITY TASK FORCE                                                             Supersedes                  9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)             Valid from                  1.7.2010-

                                                                                                         Classifications
                                                                                                             1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Depending on the type of data collection, both loans and deposits that are payable on demand are
reported either in the shortest maturity category or in subcategory C010102 of the shortest category.
For instance, fixed-term deposits that are due but not yet withdrawn are reported in subcategory
C010102. Correspondingly, items with a contractual maturity of no more than a day are reported in
maturity category C010101.

Assets and liabilities requiring notice of withdrawal must be reported in the maturity category that
corresponds to the period of notice or, if their residual maturity is shorter, in the relevant shorter
maturity category.

For an off-balance sheet item, the residual maturity is the residual maturity of the underlying asset or
the period between the reporting date and the future expiry date of the contract (forward forward
contract), subject to criterion 05.

Perpetual loans on the liabilities side of the balance sheet are reported in M and R reports in maturity
categories shorter than ’over 5 years', if they have detailed repayment schedules.

Kr03                      Nearest interest rate adjustment date

The nearest interest rate adjustment date of a fixed-rate item is the same as in Kr02, ie residual
contractual maturity.

Variable-rate assets and liabilities are reported in the maturity categories that correspond to their
nearest interest rate adjustment dates. Repayments scheduled for the interim up to the interest rate
adjustment date must be taken into account in calculating the loan principal. For instance, the agreed
monthly repayments of a loan tied to the 6-month EURIBOR rate are taken into account, in accordance
with the repayment schedule, up to the nearest interest rate adjustment date. The remaining loan
principal on the nearest interest rate adjustment date is reported in the maturity category that
corresponds to the nearest interest rate adjustment date. Loans are not reported in Kr03 for maturity
categories longer than the one corresponding to the nearest interest rate adjustment date.

Assets and liabilities payable on demand are reported in the same manner as in criterion Kr02. Assets
and liabilities requiring notice of withdrawal are reported in the maturity category corresponding to the
period of notice or, if their residual maturity is shorter, in the relevant shorter maturity category.


Kr04                      Estimated probable maturity

If the actual maturity of an item differs from the contractual maturity, report the item according to this
criterion.

Deposits by the public that are payable on demand are reported in the maturity category that
corresponds to their probable maturity. Estimated withdrawal dates should be based on the prior
behaviour of such deposit accounts.

According to this criterion, shares and participations are reported in the maturity category that
corresponds to their planned holding period.




                                                                            15/83                                          18.12.1998
                                                                                              C-Classification




VIRATI                                                                                                        Issued                                                  1.9.2008
AUTHORITY TASK FORCE                                                                                          Supersedes                                              9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)                                          Valid from                                              1.7.2010-

                                                                                                                                                             Classifications
                                                                                                                                                                 1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Kr05                                Exercise date of the contract, ie the future value date of the contract

The future value date of a contract is reported in the maturity category corresponding to the period
between the reporting date and the value date.

According to this criterion, report the date the contract will be exercised (eg forward forward
contracts) or the closing date for off-balance sheet contracts for which the value of the underlying asset
will be determined in the future. Report off-balance sheet items for which the value of the underlying
asset will be determined in the future (eg forward rate agreements) according to the following diagram:


                                                                                                              Maturity of the underlying asset

                                                                            Exercise date                                                            Maturity date
...................................................................................................................................................................
Contract date                                                               Closing date


Contract term
...................................................................................................................................................................        Kr02
............................................................................Kr05


Report the off-balance sheet contracts referred to above only during the period they are in force, not
after their closing dates or maturity dates.

Kr06                                Estimated probable future exercise date of the contract

Estimated exercise dates of American options are reported according to this criterion.


Kr07                                Stock principle

When this criterion is applied, each item is reported on a stock basis, ie over its entire life. For
example, a five year loan is reported in the five-year maturity category as well as in all shorter maturity
categories. Variable-rate assets and liabilities are reported in the maturity category corresponding to
the nearest interest rate adjustment date and in all shorter maturity categories.

Kr08                                Interest rate reset period (ECB)

The period specified in the loan contract for loan interest rate reset.
The interest rate reset category 'In the next 12 months' includes loans tied to Euribor and prime rates
and loans subject to some other interest rate linkage in which the loan interest rate is continuously reset
or where the rate is reset on the basis of an index or the monetary financial institution's administrative decision.

Kr09                                Initial period of interest rate fixation

The predetermined part of the contract period during which the interest rate cannot change.
The initial period of fixation of a new loan linked to a Euribor rate is generally the same as the maturity
of the reference rate, as interest rates on such loans generally remain unchanaged until the next reset date.
Loans tied to a prime rate are reported in the shortest initial period of fixation category, as the reference rate can,
in principal, be changed at any time.




                                                                                                       16/83                                                                      18.12.1998
                                                                       C-Classification




VIRATI                                                                           Issued                  1.9.2008
AUTHORITY TASK FORCE                                                             Supersedes              9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)             Valid from              1.7.2010-

                                                                                                     Classifications
                                                                                                         1.2.0.C


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories (not applicable to criterion Kr01):


C00     Matured; time measured from the reporting date backwards

Each matured and unpaid asset is reported in the maturity category that correspond to the period
between the due date and the reporting date so that items that have matured less than a month ago are
reported as one group and items that have matured earlier than a month ago but not earlier than three
months ago are reported as another group. Report matured items in negative maturity categories.

Report as matured items only those asset repayments which have been in arrears for at least
the period that corresponds to the reported maturity category. The entire principal of the asset
is not reported as matured. Matured items must not be reported in the maturity categories
corresponding to the residual maturity (Kr02) or nearest interest rate adjustment date (Kr03) unless a
new agreement has expressly rescheduled the payments in question, in which case they are no longer
reported as matured.

If an item has been in arrears for more than three months, it is no longer reported as matured; the entire
principal of such a loan is reported as a nonperforming asset.


C20 'Continuous/perpetual’

Report here assets and liabilities whose maturity has been defined as perpetual or in excess of 50 years.



C99 "Other"

Includes items which will not generate any cash flow in the future or which are considered permanent
items. This category also includes unspecified maturities.
This item also includes unspecified maturities and items with no maturity.

Interest rate risk R05

Prime rate based items, whose (remaining) contractual maturity is more than one month,
are to be reported in the second shortest maturity class of 1-3 months.



Interest rate risk R06

Compulsory provisions under other liabilities and appropriations are to be reported in the longest
maturity class of more than 5 years.

Other than above-mentioned other liabilities shall be reported according to contractual maturity.




                                                                            17/83                                      18.12.1998
    VIRATI                                                                   Issued                       9/1/2008
    AUTHORITY TASK FORCE                                                     Supersedes                    9.1.2008
    (Financial Supervision Authority/Bank of Finland/Statistics Finland)     Valid from                   1.7.2010 -

                                                                                                      Classifications
                                                                                                          1.2.0.D
                                                                                                            D1

    CLASSIFICATION FACTORS AND THEIR DEFINITIONS




    D       REGIONAL UNIT/COUNTRY/PROVINCE/MAJOR REGION/REGIONCriteria:
    D1      Countries and states
    Country codes used in the statistics are available on the Bank of Finland website: http://www.suomenpankki.fi/fi/tilastot/raportointiohjeet/raha_ja_pankki_2010.htm

                                                                            Kr01.      Country of location of the
                                                                                       counterparty to the contract
                                                                                       or object of the guarantee
                                                                            Kr02.      Lender’s country of location
                                                                            Kr03.      Guarantor’s country of location
                                                                            Kr04.      Country of location of the head office
                                                                            Kr05.      Country of location of the parent bank
                                                                            Kr06.      Country of location of a branch

                                                                            Kr07.      Country of location of a subsidiary


                                                                            Kr08.      Not allocated by country
                                                                                       (used for complementing
                                                                                       category D1900XX as necessary)




D   1       999      UW      UWW                               Unknown
D   1       900      XX      XXX                               Country not specified


    In addition, the following group identifiers are used for groups consisting of several 'D1' categories:

    Group D 1=               D001                                EU countries = (D1040AT+D1056BE+D1196CY+D1208DK+D1246FI+D1248AX+
                                                                 D1250FR+D1280DE+D1300GR+D1372IE+D1380IT+D1442LU+D1470MT
                                                                 +D1528NL+D1620PT+D1724ES+D1703SK+D1705SI+D1752SE+D1826GB+D1100BG
                                                                 +D1642RO)
    Group D 2=               D002                                Non-EU countries (Other than D001)
    Group D 3=               D003                                Monetary Union Member States (MUMS) = (D1040AT+
                                                                 D1056BE+D1196CY+D1246FI+
                                                                 D1250FR+D1280DE+D1300GR+D1372IE+D1380IT+D1442LU+
                                                                 D1470MT+D1528NL+D1620PT+D1703SK+D1705SI+D1724ES)
    Group D 5=               D005*                               MUMS, excluding Finland = (D003-D1246FI)
    Group D 6=               D006                                Non-MUMS = (Other than D003)
    Group D 7=               D007                                All countries together (excl. Finland)
    Group D 8=               D008                                All countries together (incl. Finland)

    The country classification applied to the ESCB money and banking statistics in more detail:

    * In the ESCB money and banking statistics, Group "MUMS, excluding Finland" (D005) also includes
       the European Central Bank (ECB) in addition to the actual member states.

    In the ESCB money and banking statistics, Finland includes Åland (1248)




                                                                           18/83                                                             1.1.2005
    VIRATI                                                                   Issued                   9/1/2008
    AUTHORITY TASK FORCE                                                     Supersedes                 9.1.2008
    (Financial Supervision Authority/Bank of Finland/Statistics Finland)     Valid from                1.7.2010 -

                                                                                                  Classifications
                                                                                                      1.2.0.D
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    CLASSIFICATION FACTORS AND THEIR DEFINITIONS




    Definitions of categories:


    Countries/states:

    Each country or state is identified by either a two- or three-letter code (usually based on the English
    name of the country/state) or a three-digit code issued by the Statistics Office of the United Nations.
    Three-digit codes are based on the International Standard ISO 3166 (Codes for the representation
    of names of countries.)


    Further:

    The aggregate country risk information of all banks reported to Bank of Finland
    are submitted to the Bank for International Settlements (BIS). The country codes used by the BIS
    excluded from the above country classification are presented in the table below.

D       1 900        1Z      1ZZ          5151                   West Indies UK
D       1 900        1W      1WW          9041                   British Overseas Territories
D       1 900        PU      PUU          9341                   US Pacific Islands

D   1       000      ES                   1121                   CANARY ISLANDS
D   1       000      ES                   1121                   CEUTA
D   1       000      ES                   1121                   MELILLA
d   1       000      U1                   1151                   UNITED KINGDOM
D   1       000      US                   1181                   WAKE ISLANDS
D   1       000      AN                   1231                   BONAIRE
D   1       000      AN                   1231                   CURACAO
D   1       000      AN                   1231                   SABA
D   1       000      AN                   1231                   ST.EUSTATIUS
D   1       000      AN                   1231                   ST.MAARTEN (SOUTH)
D   1       000      PA                   1251                   PANAMA CANAL ZONE
D   1       000      AU                   3011                   TERRITORY OF ASHMORE
D   1       000      AU                   3011                   CARTIER ISLANDS
D   1       000      AU                   3011                   TERRITORY OF CORAL SEA ISLANDS
D   1       000      CY                   2021                   REPUBLIC OF CYPRUS
D   1       000      CY                   2021                   TURKISH REPUBLIC OF NORTHERN CYPRUS
D   1       000      NZ                   3021                   MINOR ISLANDS
D   1       000      NZ                   3021                   ROSS DEPENDENCY
D   1       000      PT                   2091                   MADEIRA
D   1       000      SH                   8411                   ASCENSION
D   1       000      SH                   8411                   TRISTAN DA CUNHA
D   1       000      1W                   9041                   BRITISH ANTARCTIC TERRITORY
D   1       000      1W                   9041                   CHAGOS
D   1       000      PF                   9091                   CLIPPERTON
D   1       000      PF                   9091                   GAMBIER
D   1       000      PF                   9091                   MASQUESAS
D   1       000      PF                   9091                   SOCIETY
D   1       000      PF                   9091                   TUAMOTU ARCHIPELAGO
D   1       000      PF                   9091                   TUBUAI
D   1       000      IN                   9111                   SIKKIM




                                                                           19/83                                    1.1.2005
    VIRATI                                                                   Issued          9/1/2008
    AUTHORITY TASK FORCE                                                     Supersedes       9.1.2008
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                                                                                          Classifications
                                                                                              1.2.0.D
                                                                                                D1

    CLASSIFICATION FACTORS AND THEIR DEFINITIONS




D   1       000      IN                   9111                   GOA
D   1       000      PU                   9341                   CAROLINES
D   1       000      PU                   9341                   HOWLAND AND BAKER
D   1       000      PU                   9341                   KINGMAN REEF
D   1       000      PU                   9341                   MIDWAY ISLANDS
D   1       000      PU                   9341                   PALMYRA
D   1       000      PU                   9341                   JARVIS
D   1       000      PU                   9341                   JOHNSTON




                                                                           20/83                            1.1.2005
VIRATI                                                                   Issued          9/1/2008
AUTHORITY TASK FORCE                                                     Supersedes       9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)     Valid from      1.7.2010 -

                                                                                      Classifications
                                                                                          1.2.0.D
                                                                                            D1

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       21/83                            1.1.2005
VIRATI                                                                   Issued                   9/1/2008
AUTHORITY TASK FORCE                                                     Supersedes                9.1.2008
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                                                                                              Classifications
                                                                                                  1.2.0.D
                                                                                                    D1

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                                  (incl. D1000/U1+GG+JE+IM)




                                                                       22/83                                    1.1.2005
VIRATI                                                                   Issued          9/1/2008
AUTHORITY TASK FORCE                                                     Supersedes       9.1.2008
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                                                                                      Classifications
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CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                       23/83                            1.1.2005
VIRATI                                                                   Issued               9/1/2008
AUTHORITY TASK FORCE                                                     Supersedes             9.1.2008
(Financial Supervision Authority/Bank of Finland/Statistics Finland)     Valid from            1.7.2010 -

                                                                                          Classifications
                                                                                              1.2.0.D
                                                                                                D1

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                                      (excl. GG, JE, IM)




                                                                       24/83                                1.1.2005
                                                               D2- and D3-Classifications




VIRATI                                                                              Issued                              1.1.2005
AUTHORITY TASK FORCE                                                                Supersedes
(Financial Supervision Authority/Bank of Finland/Statistics Finland)                Valid from                           1.1.1999 -

                                                                                                                    Classifications
                                                                                                                        1.2.0.D
                                                                                                                          D2, D3

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




D        REGIONAL UNIT/COUNTRY/PROVINCE/MAJOR REGION/REGION
D2       Finland, provinces
D3       Finland, major regions and regions


D2       Finland; provinces

D        2                            Fin lan d , all p r o vin c es                Cr iter ia:
D        2               01           Province of Southern Finland                  K r 21        Location of debtor/creditor
D        2               02           Province of W estern Finland                  K r 22        Location of credit institution concerned
D        2               03           Province of Eastern Finland
D        2               04           Province of Oulu
D        2               05           Province of Lapland
D        2               06           Province of Åland
D        2               99           Pr o vin c e n o t s p ec ified

No item s ar e en ter ed u n d er th is c ateg o r y as yet.



D3       Finland; major regions and regions (D3)

Group D3            NUTS2 NUTS3
D        3                            Fin lan d , all m ajo r r eg io n s (NUTS2) an d r eg io n s (NUTS3)
D        3          01                So u th er n Fin lan d
D        3          01        01      Uusimaa
D        3          01        20      Itä-Uusimaa                                  Cr iter ia:
D        3          01        02      Varsinais-Suomi
D        3          01        05      Kanta-Häme                                   K r 21          Location of debtor/creditor
D        3          01        07      Päijät-Häme                                  K r 22          Location of credit institution concerned
D        3          01        08      Kymenlaakso
D        3          01        09      South Karelia
D        3          02                Wes ter n Fin lan d
D        3          02        04      Satakunta
D        3          02        06      Pirkanmaa
D        3          02        13      Central Finland
D        3          02        14      South Ostrobothnia
D        3          02        15      Ostrobothnia
D        3          03                Eas ter n Fin lan d
D        3          03        10      Etelä-Savo
D        3          03        11      Pohjois-Savo
D        3          03        12      North Karelia
D        3          03        18      Kainuu
D        3          04                No r th er n Fin lan d
D        3          04        16      Central Ostrobothnia
D        3          04        17      North Ostrobothnia
D        3          04        19      Lapland
D        3          04
D        3          05                Å lan d
D        3          05        21      Åland
D        3          99                Majo r r eg io n n o t s p ec ified
D        3          99        99      Region not specified



Defin itio n s o f c ateg o r ies :




                                                                            25/83                                                             1.1.2005
                                                                     D2- and D3-Classifications




VIRATI                                                                                      Issued                    1.1.2005
AUTHORITY TASK FORCE                                                                        Supersedes
(Financial Supervision Authority/Bank of Finland/Statistics Finland)                        Valid from                1.1.1999 -

                                                                                                                 Classifications
                                                                                                                     1.2.0.D
                                                                                                                       D2, D3

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Pr o vin c es /r eg io n s :

Finland’s parliament decided to reduce the number of provinces in Finland to six as from 1 September 1997.
According to a decision in principle from the Council of State, the division based on regions and their
federations has been chosen as the basis of regional divisions applied in regional administration.
The NUTS regional classification is the official regional classification of the European Community and
upon which all EU joint regional statistics are based. The decision on regional division entered into
force on 1 September 1997, and a complementing decision entered into force on 1 March 1998.

Municipal codes by major region, region and municipality can be obtained from Statistics Finland.
upon request.

Categ o r ies D299 , D399 an d D39999 m ay o n ly b e u s ed in ex c ep tio n al c as es ag r eed u p o n b efo r eh an d .



Defin itio n s o f c r iter ia:


K r 21                         L o c atio n o f d eb to r /c r ed ito r

Location of the debtor/creditor' generally means the province/region where the debtor or creditor has his domicile. If the
actual area of operations of a debtor/creditor is not in the same province/region as his domicile, the classification should be
based on the province in which the actual area of operation is located. Households are always classified according to the
location of the household and not, for instance, according to the province/region where the property purchased by borrowed
funds is located.

If a debtor/creditor carries on actual operations in several provinces/regions, the classification should be based on the
province with which the asset or liability concerned is associated. If the asset or liability is not clearly associated with
any province, it should be classified according to the province in which the major part of the operations of the institution
in question take place.

If the area of operations or domicile of the debtor/creditor changes, the asset or liability should as a rule be
reclassified. Study loans are classified according to the place of registration of the borrower and changes therein
need not be updated during the period of study.

K r 22                         L o c atio n o f c r ed it in s titu tio n c o n c er n ed

In respect of credit institutions, income and expense items and assets and liabilities as well as certain other operational
data are classified by province/region according to locations of operational units. In this context, operational units
refer to offices or branches.




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VIRATI                                                                 Issued                              1.9.2008
AUTHORITY TASK FORCE                                                   Supersedes                          1.1.2005
(Financial Supervision Authority/Bank of Finland/Statistics Finland)   Valid from                          1.7.2010-

                                                                                                      Classifications
                                                                                                         1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S       CLASSIFICATION OF SECTORS



The Classification of Sectors is a basic classification of the European System of Accounts ESA 1995 of
the European Union. The uniform accounting system and details of its introduction have been decreed by
a EU regulation that binds all Member States. (Council Regulation (EC) No. 2223/96 on the European
system of national and regional accounts in the Community).

This national application is compiled as uniformly as possible with the basic ESA structure and codes.
Additional classifications required by national information needs and special economic features
as well as the euro area are adjusted to this basic hierarchy.

The official classification of sectors is divided into two main categories - the economic territory of Finland
and the rest of the world. The economic territory of Finland is divided into sub-sectors (S1). The rest of
the world comprises the economic territory of countries outside Finland, supranational and international
organisations (S2). In addition, the rest of the world sector can also divided into main sectors according
to S1, supplemented by the institutions of the EU (S212) and international organisations (S221).



S1      Classification of domestic sectors

S       1        1                                           Non-financial corporations and housing corporations
S       1        1       1                                   Non-financial corporations
S       1        1       1        1                          Public non-financial corporations
S       1        1       1        1          1                         Central government corporations and departmental enterprises
S       1        1       1        1          2                         Local government corporations and departmental enterprises
S       1        1       1        2                          Private non-financial corporations
S       1        1       1        2          1                         National private non-financial corporations
S       1        1       1        2          1          1                   Finnish-owned private corporations
S       1        1       1        2          1          2                   Foreign minority-controlled private corporations
S       1        1       1        2          2                         Foreign majority-controlled private corporations
S       1        1       2                                   Housing corporations
S       1        1       2        1                                    Housing companies *
S       1        1       2        2                                    Residential real estate companies *
S       1        1       2        9                                    (Empty for the time being)
S       1        2                                           Financial and insurance corporations
S       1        2       A                                   Monetary financial institutions (S121+S122)
S       1        2       1                                   Central bank (Bank of Finland)
S       1        2       2                                   Other monetary financial institutions
S       1        2       2        A                                    Credit institutions (S1221+S12231) *
S       1        2       2        1                                    Deposit banks
S       1        2       2        1          1                              Finnish deposit banks
S       1        2       2        1          2                              Foreign-owned deposit banks
S       1        2       2        2                                    Money market funds
S       1        2       2        3                                    Other monetary financial institutions practising financial
                                                                       intermediation




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AUTHORITY TASK FORCE                                                                    Supersedes                           1.1.2005
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                                                                                                                       Classifications
                                                                                                                          1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S         1           2         2          3             1                                   Other credit institutions practising financial intermediation *
S         1           2         2          3             9                                   Other monetary financial institutions practising financial
                                                                                             intermediation than credit institutions *
                                                                                             (S12239 the category empty for the time being)
S         1           2         3                                             Other financial intermediaries
S         1           2         3          1                                                  Investment funds (excl. S1222)
S         1           2         3          3                                                  Capital funds
S         1           2         3          9                                                  Other
S         1           2         4                                             Financial auxiliaries
S         1           2         5                                             Insurance corporations
S         1           3                                                       General government
S         1           3         1          1                                  Central government
S         1           3         1          2                                  State government (not used in Finland)
S         1           3         1          3                                  Local government
S         1           3         1          3             1                    Municipalities
S         1           3         1          3             2                    Joint municipal authorities
S         1           3         1          3             3                    Government of Åland
S         1           3         1          4                                  Social security funds
S         1           3         1          4             1                               Employment pension schemes
S         1           3         1          4             9                               Other social security funds
S         1           4                                                       Households
S         1           4         1                                             Employers and other own-account workers
S         1           4         1          1                                             Employers and own-account workers in agriculture
S         1           4         1          9                                             Other employers and own-account workers
S         1           4         3                                             Employees
S         1           4         B                                             Other households (S1419+S143+S14C)*
S         1           4         C                                             Other households (S144+S145)*
S         1           4         4                                             Recipients of property income, pensions and other transfer
                                                                              incomes
S         1           4         5                                             Institutional households
S         1           5                                                       Non-profit institutions serving households
S         1           5         1                                             State churches
S         1           5         2                                             Other non-profit institutions serving households

S         1           0         0                                             All domestic sectors together *
S         1           1         X                                             From non-financial corporations and housing corporations
                                                                              other than those identified in the selection *
S         1           X                                                       From domestic sectors other than those identified in the selection *
* this classification is not included in the official classification of sectors.




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AUTHORITY TASK FORCE                                                                     Supersedes                         1.1.2005
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                                                                                                                       Classifications
                                                                                                                          1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S2        Rest of the world sector (and regions)

S         2           0         0                                             Rest of the world
S         2           1                                                       The European Union
S         2           1         1                                             The Member States of the EU
S         2           1         1          1                                  The Member States of the EMU
S         2           1         1          2                                  The other Member States of the EU
S         2           1         2                                             The institutions of the EU
S         2           2                                                       Other countries and international organisations
S         2           2         1                                                        Other countries
S         2           2         2                                                        International organisations
S         2           X                                                       From the rest of the world S2 other than those identified in the selection *
* this classification is not included in the official classification of sectors.


S3        Rest of the world sector and sub-sectors

S         3           0         0                                             Rest of the world total (=S2)
S         3           1                                                       Non-financial corporations and housing corporations
S         3           2                                                       Financial and insurance corporations
S         3           2         A                                             Monetary financial institutions (S321+S322)
S         3           2         1                                             Central bank
S         3           2         1          1                                            ECB
S         3           2         1          9                                            Other central banks
S         3           2         2                                             Other monetary financial institutions
S         3           2         2          A                                            Credit institutions (S3221+S3223(1))
S         3           2         2          1                                            Deposit banks
S         3           2         2          2                                            Money market funds
S         3           2         2          3                                            Other monetary financial institutions practising financial intermediation
S         3           2         2          3             1                                   Other credit institutions practising financial intermediation
S         3           2         2          3             9                                   Other monetary financial institutions practising financial intermediation than credit institutions
S         3           2         3                                             Other financial intermediaries
S         3           2         3          1                                            Investment funds (excl. S3222)
S         3           2         3          3                                            Capital funds
S         3           2         3          9                                            Other
S         3           2         4                                             Financial auxiliaries
S         3           2         5                                             Insurance corporations
S         3           3                                                       General government
S         3           3         1          1                                            Central government
S         3           3         1          2                                            State government
S         3           3         1          3                                            Local government
S         3           3         1          4                                            Social security funds
S         3           4                                                       Households
S         3           5                                                       Non-profit institutions serving households

S         3           6                                                       The institutions of the EU and international organisations
S         3           6         1                                             The institutions of the EU (S212)
S         3           6         2                                             International organisations (S222)
S         3           6         2          1                                             International banks (development banks, etc.)
S         3           6         2          1             1                               Nordic Investment Bank (NIB)
S         3           6         2          1             2                               European Investment Bank (EIB)
S         3           6         2          1             3                               Bank for International Settlements (BIS)
S         3           6         2          1             4                               International Monetary Fund (IMF)
S         3           6         2          1             9                               Other international banks
S         3           6         2          9                                             Other international organisations

S         3           X                                                       From the rest of the world S3 other than those identified in the selection *

S         0           0         0                                             All sectors together (S100+S2)*
S         0           X                                                       From all sectors other than those identified in the selection *




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AUTHORITY TASK FORCE                                                   Supersedes                   1.1.2005
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                                                                                               Classifications
                                                                                                  1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Criteria:
                         Kr01. Credit institution subject to the minimum reserve system of the euro system
                         Kr02. Credit institution exempt from the minimum reserve system of the euro system
                         Kr03. Only central banks and credit institutions for other than EU Member States

                         Kr04. 'Home country definition'. The institution must be officially classified under
                               the category in question in its home country.

Other sectors than those identified in the selection

                         S0X      From all sectors (S1+S2)
                         S1X      From domestic sectors (S1)
                         S11X     From non-financial corporations and housing corporations (S11)
                         S2X      From the rest of the world sector (S2)
                         S3X      From the rest of the world sector (S3)

These categories are used in case the most typical sectors are selected from the actual sector
categories for viewing, but the coverage of the classification of sectors is to be ensured.


In addition, the following group identifiers are used for S classification categories :
(- sign denotes an individual item to be subtracted; )

Group S 1=               S001 = (S11+S1222+S12239+S123+S124+S125+S14+S15)

Group S 3 =              S003 = (S13+S15)
Group S 4 =              S004 = (S000 - S121- S1221 - S1311 - S13149 - S2) the concept 'general public' )
Group S 7 =              S010 = (S001 (Group S 1) +S002 (Group S 2)

Group S 8 =              S020 = (S000-S12-S1311-S1314-S2) the concept 'limited public'

Group S 9 =              S030 = (S001 (Group S 1) + S002 (Group S 2) + S1223(1)

Group S 10 =             S201 = (S1221+S12231)

Group S 11 =             S202 = (S1222+S12239+S123+S124+S125)

Group S 12 =             S301 = (S13131+S13132)

Group S 13 =             S302 = (S13133+S13149)

Group S 16=              S006= (S11+S123+S124+S125+S14+S15)

Group S 19=              S009= (S11+S14+S15)

Group S 24=              S014= (S31+S34+S35)

Group S 28=              S018= (S3219 + S322A,Kr01)

Group S 31=              S022= (S14 + S15)

Group S 32=              S023= (S34 + S35)

Group S 35=              S026= (S300 - S32A,Kr03)

Group S 36=              S031= (S321 + S322A)

Group S 38=              S033= (S33+S3222+S32239+S323+S324+S325)

Group S 39=              S034= (S3222+S3231)

Group S 40=              S035= (S1221+S3221)

Group S 41=              S036= (S1311+S3311)

Group S 42=              S037= (S12-S1221)+(S32-S3221)

Group S 43=              S038= (S13-S1311)+(S33-S3311)

Group S 44=              S039= (S14+S34)




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                                                                                            Classifications
                                                                                               1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                                                                              1.1.2005
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AUTHORITY TASK FORCE                                                   Supersedes                  1.1.2005
(Financial Supervision Authority/Bank of Finland/Statistics Finland)   Valid from                  1.7.2010-

                                                                                              Classifications
                                                                                                 1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories:


Nature of the classification

The Classification of Sectors is a basic classification applied to economic and social statistics for the
classification of the activities, financing modes, owner types and legal forms of decision-making units into
equivalent categories. The sectors formed with the help of the classification are sufficiently
similar in their economic behaviour for national economic monitoring and analysis.

The sector level is needed as the main summation level between the economic units and the whole
national economy when describing output, income formation, secondary distribution of income,
accumulation, and the structure and development of financing. The monitoring of the Growth and Stability
Pact of the EU’s Economic and Monetary Union also requires close application of the sector
classification.

The institutional unit is an elementary economic decision-making centre, which has decision-making
autonomy in the exercise of its principal function and which keeps a complete set of accounts
(or it would be possible and meaningful to compile a complete set of accounts if required/ESA 2.12)

 An institutional unit has autonomy of decision if it can on its own account:
*      own goods or assets and exchange the ownership in economic transactions with other units;
*      make economic decisions and engage in economic activities for which it is directly responsible and
       accountable;
*      incur liabilities and take on other obligations and enter into contracts.

S       11               Non-financial corporations and housing corporations

S       S111             Non-financial corporations
The sector non-financial corporations consists of residential economic units which are market producers
and whose principal activity is the production of goods and non-financial services.

Non-financial corporations are either legally independent corporations or quasi-corporations whose
operations can be distinguished from their owners' economic activities, such as branches of non-
resident corporations and other notional resident units.

The category includes independent own-account workers and employers whose activity is relatively large
and similar to corporations.

A corporation or quasi-corporation unit keeps double entry accounts on its finances.
Regardless of the accounting method, the criterion for the corporation type of activity is that employers
and own-account workers (excl. those engaged in agriculture) employing at least two persons, on
average, including the entrepreneur, are recorded as private non-financial corporations. The death estates
of the above-mentioned own-account workers are also classified as private non-financial corporations.

Non-profit institutions serving corporations and households’ business activities which are mainly financed
and controlled by these institutions are included in sector S1112. They include employer organisations,
sales promotion associations, etc.

Public non-financial corporations (S1111) are non-financial corporations and quasi-corporations
which are subject to control by government units. In non-financial corporations under public control,
government units own at least 50 per cent of the share or co-operative capital either directly or indirectly
and they have the right to determine corporate policy and to appoint the directors. Public quasi-
corporations are quasi-corporations directly owned by government units, such as public departmental
enterprises.

S       112              Housing corporations
The sector includes all corporation forms of housing units: housing companies, housing co-operatives,
residential real estate companies, right of occupancy associations and other housing corporations.




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                                                                                                 Classifications
                                                                                                    1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S       12               Financial and insurance corporations

Resident corporations and quasi-corporations which are principally engaged in financial intermediation
and/or in auxiliary financial activities. Units primarily engaged in insurance are classified under this
category, except for employment pension schemes, which belong to general government.

The category also contains holding corporations which only control and direct a group of subsidiaries
principally engaged in financial intermediation and/or in auxiliary financial activities (S123).

Sector 12 includes such private non-profit institutions serving financial and insurance corporations which
are recognised as independent legal entities serving financial corporations and which are not engaged in
financial intermediation themselves (S124).

The sector does not include investment companies engaged in owning and operation of real estate. They
belong to group S111 Non-financial corporations.

S       12A              Monetary financial institutions

This includes monetary financial institutions defined by the European Central Bank          (S121, S122).

S       121              Central bank (Bank of Finland)

In the Bank of Finland's RATI and KOTI data collections, this item
also includes national central banks other than the Bank of Finland.

S       122              Other monetary financial institutions

Financial corporations and quasi-corporations (except the central bank), which are principally
engaged in financial intermediation and which receive deposits and/or close substitutes for
deposits and grant loans and/or make investments in securities on their own account.

S       1221             Deposit banks

The sector includes all deposit banks operating in Finland, including branches of foreign credit
institutions engaged in banking in Finland.

S       1222             Money market funds

Money market funds are mutual funds which invest their assets on short-term, mainly negotiable
instruments, in which the remaining term to maturity is not more than a year. The investment is often not
for a fixed term but it can be exchanged for cash partly or totally when required.

S       1223             Other monetary financial institutions practising financial intermediation

The category includes other financial corporations under financial control classified as monetary financial
institutions by the European Central Bank apart from deposit banks (S1221) and money market funds
(S1222). These monetary financial institutions practise financial corporation, mortgage banking or credit
card company activities, for example. They also include branches of foreign credit institutions engaged in
these activities in Finland.

S       12231            Other credit institutions practising financial intermediation

Other credit institutions subject to the Credit Institution Act apart from deposit banks.

S       12239            Other monetary financial institutions practising financial intermediation than credit institutions

Other institutions defined by the ECB as monetary financial institutions apart from S121, S1221, S1222
and S12231.

S       123              Other financial intermediaries

The financial corporations included in the category are engaged in financial intermediation by incurring
liabilities principally in forms other than receiving deposits and/or close substitutes for deposits. The units
classified in this sector can practise similar financial intermediation as the units in sector S1223.

This category includes holding corporations which are not financial corporations themselves and which
control and/or direct a group of subsidiaries producing services auxiliary to financial activities.

The sector also contains mutual funds (except those belonging to sector S1222), personnel funds,
pawnshops, and so on.




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                                                                                                   Classifications
                                                                                                      1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S       124              Financial auxiliaries

The category consists of financial corporations and quasi-corporations which are principally engaged in
auxiliary financial activities, that is to say activities closely related to financial intermediation, but which
are not financial intermediation themselves. These corporations do not acquire financial assets by
incurring liabilities on their own account.

Such corporations include stockbroking corporations, securities markets (such as stock exchanges),
corporations rating credit information and creditworthiness, corporations arranging derivatives, and
insurance brokers. The category also contains financial corporations managing mutual funds and
organisations serving financial intermediation and insurance.

S       125              Insurance corporations

The corporations in this category are principally engaged in financial intermediation as the consequence
of the pooling of risks. They are life and non-life insurance corporations, insurance associations and
corporations engaged in individual voluntary pension insurance.

This category does not include pension insurance corporations, pension funds, pension societies and
public corporations providing statutory or comparable employment pension security (TEL). They belong to
category S1314.

S       13               General government

Economic units practising Finnish public administration: central and local government, joint municipal
authorities, the Government of Åland and social security funds.
Non-profit institutions serving general government are also included in this category.
Not included are units producing goods and services on market basis outside public budget or subject to
budget (e.g. departmental enterprises). They belong to S1111 Public non-financial corporations.




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                                                                                              Classifications
                                                                                                 1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S       1311             Central government

Economic units belonging to State budgetary finances: ministries and State agencies and institutions. In
addition, extra-budgetary funds other than those principally engaged in business activities.

Units belonging to State budgetary finances or extra-budgetary funds principally engaged in business
activities, and State enterprises are included in S11111.

S       1313             Local government
S       13131            Municipalities

Economic units belonging to local government budgetary finances: local government agencies and
institutions. Units belonging to local government budgetary finances principally engaged in business
activities, and local government departmental enterprises are included in category S11112.

S       13132            Joint municipal authorities

The category includes economic units belonging to the joint municipal authorities’ budgetary finances.
Municipal non-profit institutions serving several municipalities, such as municipal central organisations
and the Helsinki Metropolitan Area Council (YTV) are also classified as joint municipal authorities.

Joint municipal authority departmental enterprises belong to category S11112.

S       13133            Government of Åland

Economic units belonging to Åland’s budgetary finances: regional agencies and institutions. Regional
departmental enterprises units belonging to budgetary finances are classified in category S11112.

S       1314             Social security funds

Units providing social security principally decreed by the public authority.

S       13141            Employment pension schemes

Employment pension corporations, pension funds and pension societies providing statutory employment
pension and supplementary additional pension system, and independent public institutions, such as the
Local Government Pensions Institution.

S       13149            Other social funds

Units performing other social security tasks belonging to the public authority, such as the Social
Insurance Institution and unemployment insurance system units.
The category also includes sickness benefit, death benefit and severance pay funds.

S       14               Households

The household sector covers individuals or groups of individuals as consumers and market producers, in
case households’ business activities cannot be separately classified under the non-financial corporation sector.

Households are allocated to sub-sectors according to the largest income category received by the
household as a whole. If this information is not available, the criterion can be the income of a person or
persons defined as a reference person or persons.




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                                                                                               Classifications
                                                                                                  1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




S       141              Employers and other own-account workers

This sector consists of households of employers, own-account workers, and of employers and own-
account workers in agriculture for which the incomes from the production of market goods and services
are the largest source of income.
All households of own-account workers keep single-entry accounts.
When the household’s business activity is significant and it can be separated into an independent
unit, it is classified into the non-financial corporation sector. In general, double-entry accounts
are kept on such activity. Regardless of the accounting method, the agreed criterion in practice is
that employers and own-account workers employing less than two persons, on average, (including the
entrepreneur) are classified as households.

S       1411             Employers and own-account workers in agriculture

All agricultural holdings, regardless of the number of employees, when the agricultural entrepreneur is a
natural person and not an institution.

S       1419             Other employers and own-account workers

Households of employers and own-account workers other than those engaged in agriculture, which are
not classified under non-financial corporations, because the criteria relating to the scope of activities and
the nature of a corporation are not fulfilled.

S       143              Employees

Employee households are such households for which the income accruing from the compensation of
employees is the largest source of income.

S       14C              Other households

S       15               Non-profit institutions serving households

Non-profit institutions are legally independent units that provide services mainly to households at prices
that are below production costs. Households usually supervise these entities and finance their activities
by membership fees and donations.

This category also includes private non-profit institutions partly or wholly financed by the State (e.g.
private educational and social institutions).

Non-profit institutions serving non-financial corporations, financial corporations or general government
belong to the relevant categories (S11, S12 and S13), depending on which sector’s units they serve.
However, non-profit institutions serving households’ business activities belong to the non-financial
corporation sector (e.g. organisations for the promotion of agriculture).

S       151              State churches

The Evangelical-Lutheran Church and the Greek Orthodox Church. This category does not contain other
religious organisations. They belong to category S152.

S       152              Other non-profit institutions serving households

For example, associations providing health, educational and social services, funds, foundations, political
parties and employee organisations and religious organisations other than the State churches.

S       2                Rest of the world

The rest of the world consists of all institutional units included in the non-resident economic territory,
which have transactions, receivables, liabilities or holdings with the sectors of the economic territory of
Finland. Non-resident units are also resident corporations’ subsidiaries, branches and other notional non-
resident units connected to construction, ownership of land or buildings situated abroad. Non-resident
foreign economic units situated in Finland are foreign embassies, consulates and units of international
organisations.

However, operational units located in Finland that are in the direct ownership of foreign economic
units are regarded as domestic units and classified as non-financial corporations, financial corporations, etc.

In addition to the S2 subdivisions, the sector 'Rest of the world' may also be broken down by sector, as
shown in S3.




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                                                                                               Classifications
                                                                                                  1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Instructions for the interpretation and application of the classification of items
into resident and non-resident sectors

The resident/non-resident breakdown corresponds essentially to the breakdown for balance of payments
purposes. The main criterion is the location of the unit in question. Defining the unit in relation to
which this location is to be identified appears to be problematic.
Some basic examples follow:

Institutional considerations:

*       The parent undertaking of a credit institution is located in Finland and its branch
        located abroad has a claim on the parent undertaking:
        In this case, the resident parent company has an external liability to the non-resident branch.

*       The parent undertaking is located in Finland and one of its foreign branches has a claim
        on another of its foreign branches:
        In this case, one branch has an asset and the other a liability, both of which are foreign.

*       The parent undertakings of two Finnish banks are located in Finland. The foreign
        branches of these two banks have mutual business transactions/assets and liabilities:
        The assets and liabilities are again foreign.
        Notwithstanding the fact that:
        When both of these Finnish banks are considered as entire institutions (including foreign
        branches) they are naturally considered as residents. However, the location here is
        determined by the economic activity and in this case it takes place abroad from the
        perspective of the parent company.

*       The foreign branch of a Finnish bank has a claim on a foreign subsidiary:
        In this case, the asset and liability are again foreign.

*       A Finnish bank has a claim on the Finnish branch of a foreign bank:
        On the basis of the location, the asset and liability are domestic.




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                                                                                                  Classifications
                                                                                                     1.2.0.S (F)


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Customer considerations:

*       A branch located in Finland has a claim on a foreign or Finnish corporation located
        abroad (branch):
        In this case, the asset is external.

*       The foreign branch of a Finnish bank has a claim on a (Finnish or foreign) corporation
        located abroad:
        In this case, the asset is foreign.

*       A branch located in Finland has a claim on the Finnish branch of a foreign corporation:
        In this case, the asset is domestic.

*       The foreign branch of a Finnish bank grants a loan to a Finnish corporation operating
        in Finland (e.g. in connection with an export/import transaction).
        In this case, the bank has a claim on Finland (and the corporation an external liability). In
        this case, the corporation does not have a place of business abroad for its economic
        activities.

Asset considerations:

*       In principle, all assets and liabilities can be classified in accordance with the above examples.
        However, bonds issued by a credit institution, for example, cannot be classified as
        domestic or foreign on the basis of the holders' locations at a given time. In this case, the
        classification is based on where the bonds are issued. Even this definition entails
        problems, as the bonds may have been issued in several places or a third party may have
        been assigned with the task of arranging the issue.

*       Consequently, income and expense items are associated with residents or non-residents
        according to the location of the underlying capital item.

Embassies, international organisations, etc.

*       Embassies 'located' in Finland are non-resident units. Correspondingly, Finnish embassies
        located abroad are resident units. This classification is applied because the area occupied
        by an embassy is considered to belong to the 'territory' of the country concerned and to be
        subject to its legislation.

*       International organisations are classified as non-resident units in all countries. Such
        organisations include the IMF, the Finnish units of the Nordic Investment Bank, the
        Wider Institute, etc.

Instructions concerning the classification of sectors are also found in the Classification of
Sectors 2000, Handbook No. 5, approved by Statistics Finland.




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                                                                G-Classification




VIRATI                                                                         Issued                       1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes                    1.1.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                   1.7.2010 -

                                                                                                        Classifications
                                                                                                            1.2.0.G


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




G       INDUSTRIAL CLASSIFICATION


G       01       00               A Agriculture, forestry and fishing
G       01       00      01         01 Crop and animal production, hunting and related service activities
G       01       00      02         02 Forestry and logging
G       01       00      03         03 Fishing and aquaculture
G       02       00               B Mining and quarrying
G       02       00      01         05 Mining of coal and lignite
G       02       00      02         06 Extraction of crude petroleum and gas
G       02       00      03         07 Mining of metal ores
G       02       00      04         08 Other mining and quarrying
G       02       00      05         09 Mining support service activities
G       03       00               C Manufacturing
G       03       01                 10-12 Manufacture of food products, beverages and tobacco products
G       03       01      01         10 Manufacture of food products
G       03       01      02         11 Manufacture of beverages
G       03       01      03         12 Manufacture of tobacco products
G       03       04                 13-15 Manufacture of textiles, wearing apparel, leather and leather related products
G       03       04      01         13 Manufacture of textiles
G       03       04      02         14 Manufacture of wearing apparel
G       03       04      03         15 Manufacture of leather and related products
G       03       07                 16 Manufacture of timber and products of wood and cork (excl. furniture)
G       03       10                 17 Manufacture of paper and paper products
G       03       13                 18 Printing and reproduction of recorded media
G       03       16                 19-22 Manufacture of petroleum products and chemical products
G       03       16      01         19 Manufacture of coke and refined petroleum products
G       03       16      02         20 Manufacture of chemicals and chemical products
G       03       16      03         21 Manufacture of basic pharmaceutical products and pharmaceutical preparations
G       03       16      04         22 Manufacture of rubber and plastic products
G       03       19                 23 Manufacture of other non-metallic mineral products
G       03       22                 24-25 Manufacture of basic metals and fabricated metal products
G       03       22      01         24 Manufacture of basic metals
G       03       22      02         25 Manufacture of fabricated metal products, except machinery and equipment
G       03       25                 26-28 Manufacture of computer, electronic and optical products, electrical equipment, machinery and equipment n.e.c.
G       03       25      01         26 Manufacture of computer, electronic and optical
G       03       25      02         27 Manufacture of electrical equipment
G       03       25      03         28 Manufacture of machinery and equipment n.e.c.
G       03       28                 26-30 Manufacture of machinery, equipment and motor vehicles (=G0325+G0331)
G       03       31                 29-30 Manufacture of motor vehicles and other transport equipment
G       03       31      01         29 Manufacture of montor vehicles, trailers and semi-trailers
G       03       31      02         30 Manufacture of other transport equipment
G       03       34                 31-32 Other manufacturing (incl. furniture)
G       03       34      01         31 Manufacture of furniture
G       03       34      02         32 Other manufacturing
G       03       37                 33 Repair and installation of machinery and equipment
G       04       00               D Electricity, gas and steamy supply
G       04       00      01         35 Electricity, gas, steam and air conditioning supply
G       05       00               E Water supply; sewerage, waste management and remediation activities
G       05       00      01         36 Water collection, treatment and supply
G       05       00      02         37 Sewerage
G       05       00      03         38 Waste collection, treatment and disposal activities; materials recovery
G       05       00      04         39 Remediation activities and other waste management services
G       06       00               F Construction
G       06       01                 411 Development of building projects
G       06       00      01         41 Construction of buildings
G       06       04                 412 Construction of residential and non-residential buildings



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VIRATI                                                                          Issued                            1.9.2008
AUTHORITY TASK FORCE                                                            Supersedes                          1.1.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)            Valid from                         1.7.2010 -

                                                                                                              Classifications
                                                                                                                  1.2.0.G


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




G       06       04      02               42 Civil engineering
G       06       04      03               43 Specialised construction activities
G       06       99                       Other section F
G       07       00               G       Wholesale and retail trade; repair of motor vehicles and motorcycles
G       07       00      01               45 Wholesale and retail trade and repair of motor vehicles and motorcycles
G       07       00      02               46 Wholesale trade, except of motor vehichles and motorcycles
G       07       00      03               47 Retail trade, except of motor vehicles and motorcycles
G       08       00               H       Transportation and storage
G       08       00      01               49 Land transport and transport via pipelines
G       08       00      02               50 Water transport
G       08       00      03               51 Air transport
G       08       00      04               52 Warehousing and support activities for transportation
G       08       00      05               53 Postal and courier activities
G       09       00                   I   Accommodation and food service activities
G       09       00      01               55 Accommodation
G       09       00      02               56 Food and beverage service activities
G       10       00                J      Information and communication
G       10       00      01               58 Publishing activities
G       10       00      02               59 Motion picture, video and television programme production, sound recording and music publishing activities
G       10       00      03               60 Programming and broadcasting activities
G       10       00      04               61 Telecommunications
G       10       00      05               62 Computer programming, concultancy and related activities
G       10       00      06               63 Information service activities
G       11       00               K       Financial and insurance services
G       11       00      01               64 Financial service activities, except insurance and pension funding
G       11       00      02               65 Insurance, reinsurance and pension funding, except compulsory social security
G       11       00      03               66 Activities auxiliary to financial services and insurance activities
G       12       00                L      Real estate activities
G       12       00      01               68 Real estate activities
G       12       01                       681 Buying and selling of own real estate
G       12       04                       682 Renting and operation of own or leased real estate
G       12       99                       Other section L
G       13       00               M       Professional, scientific and technical activities
G       13       00      01               69 Legal and accounting activities
G       13       00      02               70 Activities of head offices; management consultancy activities
G       13       00      03               71 Architectural and engineering activities; technical testing and analysis
G       13       00      04               72 Scientific research and development
G       13       00      05               73 Advertising and market research
G       13       00      06               74 Other professional, scientific and technical activities
G       13       00      07               75 Veterinary activities
G       14       00               N       Administrative and support service activities
G       14       00      01               77 Rental and leasing activities
G       14       00      02               78 Employment activities
G       14       00      03               79 Travel agency, tour operator and other reservation service and retail activities
G       14       00      04               80 Security and investication activities
G       14       00      05               81 Services to buildings and landscape activities
G       14       00      06               82 Office administrative, office support and and other business support activities
G       15       00               O       Public administration and defence; compulsory social security
G       15       00      01               84 Public administration and defence; compulsory social service
G       16       00               P       Education
G       16       00      01               85 Education
G       17       00               Q       Human health and social work activities
G       17       00      01               86 Human health activities
G       17       00      02               87 Residential care activities
G       17       00      03               88 Social work activities without accommodation
G       18       00               R       Arts, entertainment and recreation
G       18       00      01               90 Creative, arts and entertainment activities
G       18       00      02               91 Libraries, archives, museums and other cultural activities



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VIRATI                                                                         Issued                          1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes                       1.1.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                      1.7.2010 -

                                                                                                           Classifications
                                                                                                               1.2.0.G


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




G       18       00      03           92 Gambling and betting activities
G       18       00      04           93 Sports activities and amusement and recreation activities
G       19       00               S   Other service activities
G       19       00      01           94 Activities of membership organisations
G       19       00      02           95 Repair of computers and personal and household goods
G       19       00      03           96 Other personal service activities
G       20       00               T   Activities of households as employers; undifferentiated goods- and services-producing activities of households for own use
G       20       01      01           97 Activities of households as employers of domestic personnel
G       20       02      02           98 Undifferentiated goods- and services-producing activities of private households for own use
G       21       00               U   Activities of extraterritorial organisations and bodies
G       21       00      01           99 Activities of extraterritorial organisations and bodies
G       99       99               X   Industry unknown
G       99       99      01           00 Industry unknown

G       00       00                   All industries together



In addition, the following group identifiers are used for groups consisting of several ’G’ categories:

G-group 1 =                    G111=                     G0300-G0301-G0307-G0310-G0316-G0322-G0328 (NB! G0328=G0325+G0331)
                                                         Used in S-report
G-group 2 =                    G112=                     G0000-G2100-G2000-G1500-G1100
                                                         Used in Outstanding credit -statistics (= X-S total)




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VIRATI                                                                         Issued                             1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes                          1.1.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                         1.7.2010 -

                                                                                                               Classifications
                                                                                                                   1.2.0.G


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Instructions concerning classification of industries:


The G classification of Virati is based on the Finnish national Standard Industrial Classification TOL 2008.
TOL 2008 and descriptions of its categories can be found on Statistics Finland’s website at:
http://www.tilastokeskus.fi/meta/luokitukset/index_talous.html.



The industrial classification is used for grouping similar activities into categories. The Finnish national Standard
Industrial Classification TOL 2008 derives from the Community standard of economic activities (NACE Rev. 2).
Units are classified into a particular industry on the basis of their main activity. If a unit carries out numerous
activities, the significance of each activity is measured by its relative contribution to value added. It is often
necessary to resort to proxy measures if the value added is not known. These measures include wages and
salaries, size of personnel, gross value of output and turnover. Whenever possible, several complementary
measures should be used.

The Standard Industrial Classification describes specifically the productive activities that take place in Finland.
Therefore, the scope of the classification is not as wide as that of the classification of sectors. In the classification
of sectors, category S2/S3 “Rest of the World” includes all foreign decision-making units to which transactions
are directed. In the sector “Rest of the World” the industrial classification only includes international
organisations and representative offices located in Finland as well as foreign-owned enterprises and financial
institutions in Finland classified according to their activities.

In the Bank of Finland's data collection, the industrial activity category is reported on a two-digit level,
regardless of the counterparty's country of location.




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                                                          H-Classification




VIRATI                                                                    Issued                               18.12.
AUTHORITY TASK FORCE                                                      Supersedes                           1.1.1999
(Financial Supervisory Authority/Bank of Finland/Statistics Finland)      Valid from                          1.7.2010 -

                                                                                                         Classifications
                                                                                                                      1.2.0.H

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




H      COLLATERAL


The ECB requires that loan stocks and new agreements of non-financial corporations and households are classified
according to collateral. Collateral data are also collected on these sectors' new loan drawdowns. Of balance sheet
data, the ECB requires the reporting of loan stocks that are 100% secured by mortgages or real estate collateral.
For the puroposes of interest rate statistics, loans fully covered by collateral and/or guarantee are also be reported.
Acceptable collateral/guarantees are only those specified in Directive 2006/48/EC of the European Parliament
and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast).
Thus eg personal guarantees are not recognised.

According to the ECB, a loan is regarded as collateralised if the collateral or total sum of collateral and guarantees
covers the total amount of the loan; LTV (loan-to-value, value of loan relative to value of collateral) is less than equal to 1.
LTV is calculated using the total value of collateral - not the value used in capital adequacy calculations.


H      01       Uncollateralised
H      02       Colalteral deficit
H      03       Mortgages and real estate collateral (>= 100 %)
H      04       Mortgages and real estate collateral (< 100 %)
H      05       Other collateral
H      06       Guarantee


Definitions of categories:

H      01              Uncollateralised

Loans with no collateral. (LTV = 0)

H      02              Collateral deficit

Lonans with LTV greater than 1, ie loans where the value of the collateral is less than the amount of the loan.

H      03              Mortgages and real estate collateral (>= 100 %)

Loans where the total amount of the loan is secured by a mortgage or real estate collateral .

H      04              Mortgages and real estate collateral (< 100 %)

Loans where the sum of collateral and guarantees exceeds the total amount of the loan (LTV≤1),
but the mortgage or real estate collateral does not cover the entire loan. The mortgage or real estate
collateral is the main security for the loan.

H      05              Other collateral

Loans where the sum of collateral and guarantees exceeds the total amount of the loan (LTV≤1),




                                                               43/83                                                               18.12.1998
                                                         H-Classification




VIRATI                                                                   Issued                     18.12.
AUTHORITY TASK FORCE                                                     Supersedes                 1.1.1999
(Financial Supervisory Authority/Bank of Finland/Statistics Finland)     Valid from                1.7.2010 -

                                                                                                Classifications
                                                                                                          1.2.0.H

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




and the main security for the loan is other than mortgage or real estate collateral.

H      05              Guarantee

Loans where the sum of collateral and guarantees exceeds the total amount of the loan (LTV≤1)
and the main security for the loan is a guarantee.




                                                               44/83                                                18.12.1998
                                                        H-Classification




VIRATI                                                                 Issued           18.12.
AUTHORITY TASK FORCE                                                   Supersedes       1.1.1999
(Financial Supervisory Authority/Bank of Finland/Statistics Finland)   Valid from      1.7.2010 -

                                                                                    Classifications
                                                                                              1.2.0.H

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                             45/83                                      18.12.1998
                                                               I-Classification




VIRATI                                                                         Issued                 12.11.2007
AUTHORITY TASK FORCE                                                           Supersedes               1.1.2005
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from               1.1.2008-

                                                                                                   Classifications
                                                                                                       1.2.0.I


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




I       USER PURPOSE




I       01                        Dwellings
I       01        01                Residential buildings
I       01        02                Shares and participations in housing corporations
I       04                        Holiday residences
I       05                        Studies
I       06                        Consumption
I       09                        Other user purpose



CL ASS DESCRIPTIONS:

Dw ellin g s (I01)
       Res id en tial b u ild in g s (I0101)
       Loans granted for the purchase or building of residential buildings. Loans granted for the renovation of residential
       buildings including loans for refurbishments of lesser scope than basic renovation.
       Sh ar es an d p ar tic ip atio n s in h o u s in g c o r p o r atio n s : (I0102)
       Loans granted for the purchase of shares or equity in housing companies or co-operatives, or residential real estate
       companies. In addition, loans granted for renovation concerning housing companies or co-operatives, or
       residential real estate, including loans for refurbishments of lesser scope than basic renovation.

Ho lid ay r es id en c ies (I04)
Loans granted for the purchase or renovation of new or old free-time residences, including loans for refurbishments of
lesser scope than basic renovation.

Stu d ies (I05)
Loans granted to private persons for studies or financing of study trips and similar.

Consumption (I06)
Loans granted to households for the purchase of consumer goods and services intended for personal use. The items that
should be reported here include:
  *    All bank account overdrafts and credit card credits, including those on cheque accounts with overdraft facility
  *    Credits granted for travel, excluding study or business trips
  *    Other credits granted to households for consumption on e.g. automobiles, domestic appliances, etc.

Other user purpose (I09)
Loans granted for e.g. business activity (production purposes), arrangement of debts and other similar purposes not covered
by the categories listed above. For example, a credit granted to a farmer for the purchase of seed grain or a tractor is not
consumption credit but comes under the category of other purpose of use, but a credit granted to a farmer for the purchase
of an automobile is classified as consumption credit.




                                                                       46/83                                                   18.12.1998
                                                                   J-Classification




VIRATI                                                                       Issued                              1.1.2005
AUTHORITY TASK FORCE                                                         Supersedes                          1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)         Valid from                          1.7.2010-

                                                                                                            Classifications
                                                                                                                1.2.0.J


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




J       FINANCIAL ASSETS (Assets side of the balance sheet)                               Criteria:


J       01                         Money m arket investm ents
J       02                         Money m arket prom issory notes                        Kr04        Items of credit institutions
J       03                         Lending I                                                          subject to the minimum
J       03        01               Overdrafts (on current accounts)                                   reserve requirement
J       03        01      01       Revolving loans
J       03        01      02       Overdrafts
J       03        02               Bills of exchange                                      Kr07        Eligible assets in the Single List
J       03        03               Promissory notes
J       03        03      01       Subsidized loans
J       03        03      02       Loans intermediated out of government funds
J       03        03      09       Other promissory note loans
J       03        03      00       99             Of which: ASP loans
                                                                                          Kr09        Other assets
J       04                         Lending II
J       04        01               Claims in respect of hire purchase contracts           Kr10        Excluding nonperforming assets
J       04        02               Factoring (accounts receivable financing)                          and quarantee claims
J       04        03               Confirming (accounts payable financing)                Kr11        Securities given as collateral
J       04        04               Claims in respect of credit cards
J       04        04      01       Convenience credit card credit
J       04        04      02       Extended credit card credit
J       04        09               Other lending                                          Kr12        Lent securities

J       05                         Repos                                                  Kr13        Direct investments only,
                                                                                                      ie investments in a
J       06                         Money m arket instrum ents (m arketable)                           nonresident enterprise in
J       06        01               Treasury bills                                                     respect of which a
J       06        02               Local authority paper                                              resident enterprise’s
J       06        03               Certificates of deposit                                            holding or voting power is
J       06        04               Commercial paper                                                   10% or more.
                                   Debt instruments issued by asset management
J       06        05               companies
J       06        06               Money market debt instruments                          Kr14        Syndicated loans
J       06        09               Other money market instruments

J       07                         Capital market instruments (excluding shares)
J       07        01               Bonds                                                  Kr15        Income statement item
J       07        01      01       Benchmark bonds
J       07        01      02       Debentures                                             Kr16        Quoted shares
J       07        01      03       Bonds with equity warrants
J       07        01      04       Convertible bonds                                      Kr17        Unquoted shares
J       07        01      09       Other bonds
J       07        04               Perpetuals                                             Kr18        Excluding nonperfoming loans
J       07        09               Other capital market instruments (excl. shares)
                                                                                          Kr20        Granted unutilised
J       08                         Financial leasing
                                                                                          Kr21        Non-marketable
J       10                         Shares and other equity
J       10        01               Shares and other equity, excl. mutual funds shares     Kr22        Marketable
J       10        02               Mutual funds shares
J       10        02      01       Mutual funds shares in money market funds              Kr23        Based on a promissory note
J       10        02      09       Other mutual funds shares
J       10        09               Other funds shares                                     Kr24        Other than based on a promissory note




                                                                        47/83                                                              1.7.2003
                                                                   J-Classification




VIRATI                                                                       Issued                             1.1.2005
AUTHORITY TASK FORCE                                                         Supersedes                         1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)         Valid from                         1.7.2010-

                                                                                                             Classifications
                                                                                                                 1.2.0.J


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




J       11                         Interest income
J       11        01               Accrued interest income
J       12                         Dividend income
J       12        01               Accrued dividend income
J       12        02               Received dividend income

J       99                         Preferred capital certificates


In addition, the following group identifiers are used for groups consisting of several 'J' categories:
(minus sign (-) denotes an individual category to be deducted; ..+.. denotes a group of categories to be added)

Group J 1 =       J0001 =          (J3 + J4 +J5)
Group J 2 =       J0002 =          (J03 + J04 + J05 +J08)

Group J 3 =       J0003 =          (J03 + J04 + J05 + of off-balance sheet commitments:
                                   B03;90 05 05 'guarantees and pledges')

Group J 4 =       J0004 =          (J3+J4+J5+of off-balance sheet commitments:
                                   B03;90 05 'commitments given to a third party on behalf of a customer')

Group J   9=      J0009 =          (J03 + J04 + J05 + all off-balance sheet commitments, ie B03;90)
Group J   10 =    J0600 =          (J0601..+.05)
Group J   11 =    J030000 =        (J03 Lending I - J030302 loans intermediated out of government funds)
Group J   12 =    J030300 =        (J0303 Promissory notes - J030302 loans intermediated out of government funds)

Group J 16=       J030010=         (J03 Lending I - J030302 loans intermediated out of government funds -
                                   J0301 Overdrafts (on current accounts))

Group J 17=       J0008=           J03 + J04


Other sectors than those identified in sampling

                  J1X=             Out of groups J06 and J07




                                                                        48/83                                                  1.7.2003
                                                                   J-Classification




VIRATI                                                                       Issued                              1.1.2005
AUTHORITY TASK FORCE                                                         Supersedes                           1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)         Valid from                           1.7.2010-

                                                                                                             Classifications
                                                                                                                 1.2.0.J


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of criteria:



Kr07, Kr09

The ECB and the national central banks may operate in the financial markets by purchasing and
selling securities directly or with repos. All ESCB credit operations must be based on adequate
collateral.

The Eurosystem has developed a single framework for eligible assets common
to all Eurosystem credit operations. On 1 January 2007, this single framework
(also referred to as the 'Single List') replaced the two-tier system that had been
in place since the start of stage three of economic and monetary union.

The ECB maintains a list of eligible assets and publishes it on its website.

Kr10              Excluding nonperforming assets and quarantee claims

This criteria is classified to balance sheet items with the main category identifier 'J’ (J; Kr10).

Kr11              Securities given as collateral

Report here securities the bank has given as collateral for debt or other operation.

Kr12              Lent securities

Report here securities the bank has lent with the lent securities remaining in the bank’s balance
sheet (eg securities lending, repos).

Kr14              Syndicated loans

Syndicated loans are single loan agreements, in which several institutions participate as lenders. Syndicated loans
only cover cases where the borrower knows, from the loan contract, that the loan is made by several lenders. For statistical
purposes, only amounts actually disbursed by lenders (rather than the total credit lines) are regarded as syndicated loans.


The syndicated loan is usually arranged and coordinated by one institution (the 'lead manager'), and is actually made by various participants
participants in the syndicate. Participants, including the lead manager, all report their share of the loan vis-a-vis the borrower
(not vis-a-vis the lead manager) in their balance sheet assets.

Kr18              Excluding nonperforming loans

This criterion is used in the collection of ECB interest rate statistics, which excludes nonperfroming loans and loans
involved in loan restructuring with lower interest rates than the prevailing market rates. In practice, these items
correspond to nonperforming assets and other assets with below-market rates.


Definitions of categories:

J       01                Money market investments

This item includes investments in the wholesale money market.

J       02                Money market promissory notes (nonmarketable)

This item includes nonmarketable money market claims based on promissory notes.




                                                                        49/83                                                             1.7.2003
                                                                   J-Classification




VIRATI                                                                       Issued                           1.1.2005
AUTHORITY TASK FORCE                                                         Supersedes                       1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)         Valid from                       1.7.2010-

                                                                                                          Classifications
                                                                                                              1.2.0.J


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




J       03        01      Overdrafts (on current accounts)

This category consists of the utilized portion of overdrafts on all deposit accounts with overdraft
facility. Unauthorized overdrafts exceeding the agreed overdraft limit or overdrafts on accounts
without overdraft facility are not included in this category.


J       03        01      01       Revolving loans

Revolving loan is an agreement between a lender and borrower that allows a borrower to take advances, during a
defined period and up to a certain limit, and repay the advances at his discretion before a defined date.
Revolving loans have all the following four features:

1.   The borrower may use or withdraw funds to a pre-approved credit limit without giving prior notice to the lender.
2.   The amount of available loan can increase and decrease as funds are borrowed and repaid.
3.   The loan may be used repeatedly.
4.   There is no obligation of regular repayment of funds.

The amounts obtained and not yet repaid (outstanding amounts) are reported under this item. The total amount




                                                                        50/83                                               1.7.2003
VIRATI                                                                         Issued                              1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                          1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                          1.7.2010-

                                                                                                              Classifications
                                                                                                                  1.2.0.K


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




K       FINANCIAL ASSETS (Liabilities side of the balance sheet)                            Criteria:


K       01                        Money market deposits                                     Kr01        Liabilities requiring notice
K       01       01               Overnight deposits                                                    of withdrawal
K       01       02               Other
                                                                                    Kr02                Transferable overight deposits
K       02                        Deposits
K       02       01               Transaction accounts (incl. current accounts)     Kr07                Deposits without an agreed
K       02       02               Term deposits                                                         maturity whose repayment
K       02       09               Other                                                                 on demand incurs significant
K       02       00      09       Of which: Savings accounts for first home purchase (ASP)              costs to the depositor

K       03                        Electronic money

K       04                        Promissory notes (nonmarketable)                          Kr08        High-yield investment
K       04       01               Money market promissory notes                                         accounts other than
K       04       02               Other                                                                 transaction accounts or
K       05                        Repos                                                                 term deposit accounts;
                                                                                                        often containing restrictive
K       06                        Money market liabilities (marketable)                                 drawing provisions.
K       06       03               Certificates of deposit
K       06       04               Commercial paper                                          Kr09        Deposits payable on demand
K       06       05               Debt instruments issued by asset management
                                  companies
K       06       06               Money market debt instruments
K       06       09               Other money market instruments
                                                                                            Kr10        Direct investments only,
K       07                        Capital market instruments (excl. shares)                             ie investments in a
K       07       01               Bonds                                                                 resident enterprise in respect of
K       07       01      02       Debentures                                                            which the nonresident enterprise’s
K       07       01      03       Bonds with equity warrants                                            holding or voting power
K       07       01      04       Convertible bonds                                                     is 10% or more.
K       07       01      09       Other bonds
K       07       04               Perpetuals
K       07       09               Other capital market instruments                          Kr11        Income statement item

K       10                        Mutual funds shares in money market funds
                                                                                            Kr12        Securities-based items
K       11                        Equity capital
K       11       01               Targeted share issues                                     Kr13        Items other than securities-based
K       12                        Interest income
K       12       01               Interest income received                                  Kr15        Liabilities with an embedded
K       13                        Dividend income                                                       derivative separated, according to
K       13       01               Dividend income received                                              IAS 39, from its host contract

K       99                        Preferred capital certificates                            Kr16        Syndicated loans

                                                                                            Kr17        Capital certainty




                                                                       51/83                                                                 1.1.2005
VIRATI                                                                         Issued                    1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                1.7.2010-

                                                                                                    Classifications
                                                                                                        1.2.0.K


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of criteria:

Kr01             Liabilities requiring notice of withdrawal
This criterion refers to debts that are payable subject to an agreed period of notice - mainly deposit
accounts.

Kr02             Transferable overnight deposits

Overnight deposits which are payable on demand without significant restrictions or drawing costs.
Transferable overnight deposit accounts can be used to perform, on demand, payments to a different
economic agent by commonly used means of payments, such as credit transfers and direct debit,
credit or debit card, e-money transactions and cheques.




                                                                       52/83                                          1.1.2005
                                                               L-Classification




VIRATI                                                                         Issued                    1.7.2003
AUTHORITY TASK FORCE                                                           Supersedes                18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                1.12.2003 -

                                                                                                     Classifications
                                                                                                         1.2.0.L


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




L       COUNTERPARTIES SHARING ESSENTIAL FINANCIAL INTERESTS
        WITH THE REPORTING INSTITUTION


L       01                        Undertakings belonging to the group and/or consolidation group of the reporting institution
L       01       01               Deposit banks
L       01       02               Other credit and financial institutions
L       01       02      01       Insurance institutions belonging to the same group
L       01       02      09       Other credit and financial institutions belonging to the same group or consolidation group
L       01       09               Other undertakings
L       02                        Associated undertakings I
L       03                        Associated undertakings II
L       03       01               Insurance institutions
L       03       09               Other associated undertakings II
L       04                        Credit institution excluding foreign branches
L       05                        Foreign branches
L       06                        Pension institution
L       07                        Members of supervisory bodies
L       08                        Members of governing bodies
L       09                        Auditors
L       10                        Owners
L       10       01               Nonresident investor's holdings and/or voting power => 0 < 10 %
L       10       09               Other owners
L       11                        Central financial institution of savings or cooperative banks
L       12                        Other persons or undertakings sharing essential financial interests with the reporting institution
L       12       01               Related undertakings
L       12       09               Other
L       20                        Holdings and/or voting power => 10 =< 20 %

Definitions of categories:

Use this classification to classify balance sheet and profit and loss account items as well as off-balance
sheet commitments by counterparty. In the case of securities, the issuer is regarded as the counterparty.

L       01               Undertakings belonging to the same group and/or consolidation group

Consolidated group means a parent undertaking and its subsidiaries as referred to in the Accounting Act.

An undertaking belonging to the consolidation group is an undertaking referred to in section 5 of the
Accounting Act, which has been included in the same consolidation group as the reporting institution
in accordance with the general guideline issued by the Financial Supervision Authority on the supervision
of credit institutions on a consolidated basis.

L       02               Associated undertakings I

This category comprises the credit, insurance and financial institutions not belonging to the consolidation
group and are excluded from the own funds of the reporting institution and which are not considered as
associated companies referred to in category L03.




                                                                       53/83                                                    18.12.1998
                                                               L-Classification




VIRATI                                                                         Issued                           1.7.2003
AUTHORITY TASK FORCE                                                           Supersedes                       18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                       1.12.2003 -

                                                                                                           Classifications
                                                                                                               1.2.0.L


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




L       03               Associated undertakings II

This category comprises associated undertakings as referred to in the Accounting Act.

L       04               Credit institution excluding foreign branches

'Credit institution excluding foreign branches' is the same entity as the reporting institution category
'Deposit banks/Other credit institutions excluding foreign branches' which is defined in the list
'Reporting institutions for the collection of data from credit institutions' (ie reporting institution
categories 202 and 211).

The foreign branches of a reporting credit institution report in this category items that relate to that part
of the credit institution that does not include foreign branches.

L       05               Foreign branches

'Foreign branches' is the same entity as the reporting institution category 'Foreign branches of deposit
banks/other credit institutions' which is defined in the list 'Reporting institutions for the collection of
data from credit institutions' (ie reporting institution categories 203 and 212).

The foreign branches of a reporting credit institution report in this category items that relate to other
foreign branches of the credit institution. Correspondingly, the reporting credit institution excluding
foreign branches must report in this category the items that together relate to all of its foreign branches.

L       06               Pension institution

This category comprises the pension foundation or pension fund whose main activity consists of
administering the pensions of employees of the reporting credit institution and undertakings belonging
to the same group or consolidation group.

L       07               Members of supervisory bodies

This category comprises the members and deputy members of the supervisory board of the credit
institution and its parent undertaking or the trustees and deputy trustees in the case of a savings bank.

L       08               Members of governing bodies

This category comprises the members and deputy members of the board of directors of the credit
institution and its parent undertaking and the managing director and deputy managing director.

L       09               Auditors

This category comprises ordinary auditors and their deputies appointed at the annual general meeting
of the credit institution and its parent undertaking or by an equivalent body with supreme
decisionmaking power, as well as the auditing firms employing the auditors and their deputies.

Reporting institutions other than credit institutions, groups, consolidation groups, savings bank groups
or cooperative bank groups are not required to report the data referred to in this category.




                                                                       54/83                                                  18.12.1998
                                                               L-Classification




VIRATI                                                                         Issued                        1.7.2003
AUTHORITY TASK FORCE                                                           Supersedes                    18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                    1.12.2003 -

                                                                                                         Classifications
                                                                                                             1.2.0.L


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




L       10               Owners

This category consist of persons or undertakings which own at least 5 per cent of all the shares and
participations in the reporting credit or financial institution or the parent undertaking of its group or
consolidation group.

Groups of persons or undertakings sharing essential financial interests with each other and owning
together at least 5 per cent of the shares or participations referred to above are also considered owners.

Consolidation groups and groups report in this category the owners of their parent undertakings as
referred to above.

Owners that are also parent undertakings as referred to in category L01 are not reported here.

A reporting branch or other nonindependent part of a credit institution must report in this category the
items that relate to the owners of the credit institution of which it is a branch or, if that credit
institution belongs to the group or consolidation group of another undertaking, to the owners of the
parent undertaking of the said group or consolidation group.

L       10       01      Nonresident investor's holdings and/or voting power => 0 > 10 %

(Balance of payments data collection)

L       10       09      Other owners

(Balance of payments data collection)

L       11               Central financial institution of savings or cooperative banks

Reporting savings banks or cooperative banks report in this category items that relate to their
respective central financial institutions. Correspondingly, a central financial institution must report in
this category the items that together relate to all of the savings or cooperative banks for which it
functions as the central financial institution.

L       12               Other persons or undertakings sharing essential financial interests
                         with the reporting institution

This category consists of undertakings and persons which share essential financial interests with the
credit institution or an undertaking belonging to its group or consolidation group and which are not
included in the above categories. Such undertakings include those controlled by the credit institution or
its consolidated group that have been excluded from the group or consolidation group with the consent
of the Financial Supervision Authority. Undertakings which have been excluded from the group or
consolidation group owing to their small significance are not reported here.

L       20               Holdings and/or voting power => 10 > 20 %

(Balance of payments data collection)




                                                                       55/83                                               18.12.1998
VIRATI                                                                         Issued                     1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                 10.6.2000
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                 1.1.2010-

                                                                                                      Classifications
                                                                                                          1.2.0.M


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




M       PROBLEM ASSETS


The classification of problem assets corresponds to regulation 105.8 issued by the Financial
Supervision Authority.

M.01.            STOCK OF OUTSTANDING PROBLEM ASSETS


M       01       01               Below-market-rate assets
M       01       01      01       In respect of customers belonging to the same group/consolidation group
M       01       01      02       In respect of customers not belonging to the same group/consolidation group
M       01       02               Nonperforming assets
M       01       02      01       Nonperforming assets 90 = < 180 days
M       01       02      02       Nonperforming assets 180 =>
M       01       02      09       Nonperforming assets of companies in bankrupt
M       01       03               Guarantee claims
M       01       05               Zero-interest assets
M       01       05      01       In respect of customers belonging to the same group/consolidation group
M       01       05      02       In respect of customers not belonging to the same group/consolidation group




Criteria and definitions of criteria:



Kr05             All liabilities of problem customers

According to criterion 05 all assets are reported as well as all other claims on the same customer
or group of connected customers, even if they do not meet the definition of problem-asset cate-
gory concerned.

A group of connected customers includes all customers that belong to the same group as, or have
significant financial interests in common with, the customer in question.

Generally assets comprise all balance sheet assets (incl. items 03, 05, 07, 09 etc) and off-balance
sheet items associated with counterparty risk (ie possible impairement and loan losses due
to customer insolvency).
Thus, if there are nonperforming or zero-interest assets associated with a customer, all exposures
to that customer (accrued income, holdings, bonds, guarantee claims, guarantees issued on behalf
of the customer, limits etc) are included in exposures to groups of connected customers.

A detailed definition of 'group of connected customers' is given in FSA standard RA4.1 item 4.2.


In addition, the following group identifiers are used for groups consisting of several 'M' categories:

Group M 1 =                       M0002 =             (M0102+M0103+M010502)




                                                                       56/83                                            1.1.2005
VIRATI                                                                         Issued                       1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                   10.6.2000
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                   1.1.2010-

                                                                                                       Classifications
                                                                                                           1.2.0.M


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Assets

Assets refer to amounts that have been entered as claims in each balance sheet item that is to be
reported, regardless of which instruments they are based on. The provisions concerning assets and
interest below are applied correspondingly to the acquisition cost, less depreciation, of leasing assets
and to leasing rents. Assets are reported at book value (ie net of possible specified inpairment losses
in respect of the assets).

Financing of hire purchase contracts

In the financing of hire purchase contracts based on credit, any sum in excess of the agreed credit limit
must be reported as a problem asset in the categories defined below, in accordance with the provisions
stated below on the failure to make due payments of interest and principal. When the sum exceeding
the credit limit is calculated, the relevant hire purchase contract must be removed from the reported
contracts being financed at the latest when an instalment has been in arrears for 90 days.

In the discount-based financing of hire purchase contracts, an individual hire purchase asset must be
reported as a problem asset in the categories defined below, in accordance with the provisions stated
below on the failure to make due payments of interest and principal.

Factoring

In factoring, any sum in excess of the credit limit agreed in the financing agreement must be reported
as a problem asset in the categories defined below, in accordance with the provisions stated below on
the failure to make due payments of interest and principal. When the sum exceeding the credit limit is
calculated, an invoice asset must be removed from the reported factoring agreements being financed at
the latest when it has been in arrears for 90 days.

Personal debt reorganization or corporate debt restructuring procedures in respect of a customer

The initiation of personal debt reorganization or corporate debt restructuring procedures in respect of a
customer shall not give rise to any departures from the definitions stated below; the asset shall in such
case be reported in the category where it belongs according to the definition. The reasons for the
customer's failure to make an interest or principal payment in respect of a loan are not pertinent.

In the application of the definitions stated below, the quality of the customer or collateral is not
pertinent.

Decision of a court of law

After a court of law has decided on the restructuring or reorganization of a customer's debts and the
decision has become legally valid, the asset is no longer reported as a problem asset. Neither is an asset
reported as a problem asset when the approved restructuring programme must be adhered to
irrespective of appeal or when the debtor's liability to pay has been reduced in a composition or other
comparable contractual arrangement. If, however, the customer is unable to adhere to the schedule
agreed or ordered by the court, the asset must again be reported in the relevant problem asset category.




                                                                       57/83                                             1.1.2005
VIRATI                                                                         Issued                         1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                     10.6.2000
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                     1.1.2010-

                                                                                                       Classifications
                                                                                                           1.2.0.M


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories:


M       01       01               Below-market-rate assets

Report here assets for which the interest rate exceeds 0.01 per cent with zero or negative marginal.
Credits the pricing of which is based on corresponding customer deposits are eliminated.


M       01       02               Nonperforming assets

Report here assets on which the payment of interest or principal or part thereof has been in arrears for
at least three months.

M       01       03               Guarantee claims

Report here claims under right of recourse that have been entered in the balance sheet and that are
based on payments made by the reporting credit or financial institution under its commitments to third
parties on behalf of a customer.

M       01       05               Zero-interest assets

Zero-interest assets are assets that yield no return in any form. A nonperforming asset derives from a
breach of contract whereas other zero-interest assets are based on agreements.

If the schedule approved by the court provides that an interest rate of 0 per cent be applied to the entire
asset, the asset must be reported as a zero-interest asset.

If the approved schedule provides that the principal of the assets must be paid before the interest
accruing on the principal, the asset shall not be classified as a zero-interest asset.

M    01          10               Loan loss forecast
Removed

M.02.            CHANGES IN NONPERFORMING AND OTHER ZERO-INTEREST ASSETS


M       02       01               New nonperforming assets and guarantee claims
M       02       02               Reorganized nonperforming assets and guarantee claims
M       02       03               Transferred nonperforming assets and guarantee claims
M       02       04               Loan losses entered in respect of nonperforming assets and guarantee claims
M       02       05               New zero-interest assets
M       02       06               Reorganized zero-interest assets
M       02       07               Transferred zero-interest assets
M       02       08               Loan losses entered in respect of zero-interest assets




                                                                       58/83                                              1.1.2005
VIRATI                                                                         Issued                     1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                 10.6.2000
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                 1.1.2010-

                                                                                                       Classifications
                                                                                                           1.2.0.M


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories:


M       02       01      New nonperforming assets and guarantee claims
M       02       05      New zero-interest assets

Report in these categories gross increases in the above items during the reporting period.

M       02       02      Reorganized nonperforming assets and guarantee claims
M       02       06      Reorganized zero-interest assets

Report in these categories gross deductions from the above items during the reporting period
insofar as they are based on the payment of principal or interest previously in arrears,
reorganization of assets or other such organization of assets.

M       02       03      Transferred nonperforming assets and guarantee claims
M       02       07      Transferred zero-interest assets

Report in these categories sales and other transfers of the above items during the reporting period.

M       02       04      Impairment and loan losses entered in respect of nonperforming assets
                         and guarantee claims
M       02       08      Impairment and loan losses entered in respect of zero-interest assets

Impairment and loan losses entered during the reporting period in respect of items recognized as nonperforming
 assets and zero-interest assets.




                                                                       59/83                                             1.1.2005
                                                               N-Classification




VIRATI                                                                         Issued         18.12.1998
AUTHORITY TASK FORCE                                                           Supersedes      10.6.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from      1.1.1999 -

                                                                                            Classifications
                                                                                                1.2.0.N


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




N       PRICE FACTORS


(Removed)




                                                                       60/83                                  18.12.1998
                                                          O-Classification



                                                                                                18.10.2004/28.10.2004/23.11.
VIRATI                                                                 Issued revised            2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                   Supersedes                          18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                       Valid from                            1.7.2010

                                                                                                     Classifications
                                                                                                         1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      CHANGES IN BALANCE SHEET VALUES


O      01      CHANGES IN ASSETS AND LIABILITIES


O      01      01              Book value at the beginning of the period (+)
O      01      02              Renewals of assets and liabilities during the period (+)
O      01      03              New drawdowns of loans (+)
O      01      04              Other increases in acquisition cost during the period (+)
O      01      05              Divestitures during the period (-)
O      01      06              Repayments of principal during the period (-)
O      01      07              Impairment and loan losses during the period (net)
O      01      07      01      Actual credit losses during the period (gross) (-)
O      01      07      02      Removed
O      01      07      03      Recoveries in respect of previously entered actual loan losses (+)
O      01      07      04      Insurance indemnities (+)
O      01      10              Impairment losses on assets individually assessed (net)
O      01      10      01      Impairment losses during the period on assets individually assessed (-)
O      01      10      02      Reversals of impairment losses on individual assets (during the period) (+)
O      01      11              Impairment losses on assets collectively assessed
O      01      11      01      Impairment losses on assets collectively assessed (income statement)
O      01      11      02      Impairment losses on assets collectively assessed (balance sheet) (+/-)
O      01      12              Exchange rate changes during the reporting period (+/-)
O      01      13              Amortized difference between nominal value and book value
                               attributable to the reporting period (+/-)


O      01      16              Received from collateral (estimate)

O      01      01      Book value at the beginning of the period (+)

Report here the book value at the beginning of the period.

O      01      02      Renewals of assets and liabilities during the period (+)

Report here the amounts of assets and liabilities that have been renewed during the reporting period.
Renewals which do not involve a material increase in the overall amount of the loan entity are reported
in this category. Such changes/renewals include changes that affect only interest rate terms, for
instance conversions from one interest rate linkage to another. A matured asset or liability is replaced
by a corresponding new asset or liability so that the amount of the new asset or liability does not
exceed the amount of the matured asset or liability.

O      01      03      New drawdowns of loans (+)

Report here drawdowns of new loans recorded during the reporting period. For renewal of loans
where the total amount of the loan exceeds the original amount, only the
excess amount is reported as a new drawdown.




                                                               61/83                                                           1.1.2005
                                                          O-Classification



                                                                                                 18.10.2004/28.10.2004/23.11.
VIRATI                                                                  Issued revised            2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                    Supersedes                         18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                        Valid from                          1.7.2010

                                                                                                        Classifications
                                                                                                            1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      01       04     Other increases in acquisition cost during the period (+)

Report here the original acquisition cost of assets purchased during the reporting period, except for
renewals referred to above in category O0102.

Changes in book values owing to the valuation of assets or liabilities, reversals of loan losses or
spreading of interest payments are not included in this category.

O      01       05     Divestitures during the period (-)

Report here decreases in book values during the reporting period owing to asset divestitures.

O      01       06     Repayments of principal during the period (-)

Report here decreases in the book values of assets and liabilities during the reporting period owing to
principal repayments on assets and liabilities.

O      01       07     01      Actual credit losses during the period (gross) (-)

Report here actual credit losses incurred during the period.

O      01       07     03      Recoveries in respect of previously entered actual loan losses (+)

Report here amounts recovered in respect of assets previously written off as actual loan losses.

O      01       07     04      Insurance indemnities (+)

Report here insurance indemnities received for actual impairment and loan losses during previous periods.

O      01       10     01      Impairment losses on individual assets (during the period) (-)

Report here impairment losses on assets individually assessed recognised as expence during the period in accordance
with standard 3.1 on financial statements and annual reports issued by the Financial Supervision Authority.

O      01       10     02      Reversals of impairment losses on individual assets (during the period) (+)

Report here reversing entries made in respect of impairment losses on assets individually assessed recognised as expense
in accordance with standard 3.1 on financial statements and annual reports issued by the Financial Supervision
Authority.

O      01       11     01      Impairment losses on assets collectively assessed (income statement) (-)

Report here the period's impairment losses on assets collectively assessed recognised in the income statement
in accordance with standard 3.1 on financial statements and annual reports issued by the Financial Supervision
Authority.




                                                                62/83                                                           1.1.2005
                                                          O-Classification



                                                                                               18.10.2004/28.10.2004/23.11.
VIRATI                                                                 Issued revised           2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                   Supersedes                        18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                       Valid from                            1.7.2010

                                                                                                     Classifications
                                                                                                         1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      01      11      02      Impairment losses on assets collectively assessed (balance sheet) (+/-)

Report here impairment losses on assets collectively assessed recognised in the balance sheet in accordance with
standard 3.1 on financial statements and annual reports issued by the Financial Supervision Authority.

O      01      12      Exchange rate changes during the reporting period (+/-)

Report here the total amount of changes in the book values of assets and liabilities owing to exchange
rate changes.

O      01      13      Amortized difference between nominal value and book value
                       attributable to the reporting period (+/-)

For assets and liabilities that have been acquired above or below nominal value, report here the
amortized premium/discount to book value that is attributable to the reporting period.

O      01      16      Received from collateral (estimate)

Report here amounts received from collateral, cashflows from private and corporate debt restructuring
and distribution from bankruptcy estate.


O      02      CHANGES IN DEBT SECURITIES AND SHARES AND PARTICIPATIONS


O      02      01              Book value at the beginning of the period (+)
O      02      02              Increases in acquisition cost during the period (+)
O      02      05              Divestitures during the period (-)
O      02      07              Impairment and loan losses during the period (net)
O      02      07      01      Actual credit losses during the period (gross) (-)
O      02      07      02      Removed

O      02      07      03      Recoveries in respect of previously entered actual loan losses (+)
O      02      10              Impairment losses on assets individually assessed (net)
O      02      10      01      Impairment losses on individual assets (during the period) (-)
O      02      10      02      Reversals of impairment losses on individual assets (during the period) (+)
O      02      11
O      02      11      01
O      02      11      02
O      02      12              Exchange rate changes during the reporting period (+/-)
O      02      13              Amortized difference between nominal value and book value
                               attributable to the reporting period (+/-)
O      02      14              Decreases in book values during the period owing to decreases in
                               fair values or impairment losses (-)
O      02      15              Increases in book values during the period owing to increases in
                               fair values (+)




                                                               63/83                                                          1.1.2005
                                                              O-Classification



                                                                                                      18.10.2004/28.10.2004/23.11.
VIRATI                                                                     Issued revised              2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                       Supersedes                             18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                           Valid from                              1.7.2010

                                                                                                            Classifications
                                                                                                                1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories:

O      02         01          Book value at the beginning of the period (+)

Report here the book value at the beginning of the period.

O      02         02          Increases in acquisition cost during the period (+)

Report here the original acquisition cost of assets purchased during the reporting period.

O      02         05          Divestitures during the period (-)

Report here decreases in book values during the reporting period owing to divestiture of assets.

O      02         07          01     Actual loan losses during the period (gross) (-)

Report here the actual loan losses incurred during the period. An actual loss is a removal
of an asset from the accounting system on the following grounds:

1.      the final accounts have been settled in the bankruptcy of a corporate customer or the administration
of the bankrupt's estate has issued a declaration concerning the share of the debtor's assets to the creditor;

2.     the collateral for a claim on a private customer has been realized and the customer has turned out to
be insolvent after at least one unsuccessful execution attempt;

3.     a composition or some other agreement has been made with a private or corporate customer, or a
court of law has issued a decision whereby the credit institution will definitively waive, or is obliged to
waive, in part or in whole, its right to collect the principal of the claim; or

4.      the credit institution has decided to discontinue the collection of the claim, or has lost the right to
collect the claim for some other reason.

O      02 07 02 .. 02 10 02     Report in these categories writedowns entered in respect of debt securities
       held as financial fixed assets owing to the insolvency of the issuer.

O      02         07          03     Recoveries in respect of previously entered actual loan losses (+)

Report here amounts recovered in respect of assets previously written off as actual loan losses.




                                                                   64/83                                                             1.1.2005
                                                          O-Classification



                                                                                                18.10.2004/28.10.2004/23.11.
VIRATI                                                                 Issued revised            2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                   Supersedes                          18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                       Valid from                           1.7.2010

                                                                                                     Classifications
                                                                                                         1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      02      10      01      Impairment losses on individual assets (during the period) (-)

Report here impairment losses on assets individually assessed recognised as expense during the period in accordance
with standard 3.1 on financial statements and annual reports issued by the Financial Supervision Authority.

O      02      10      02      Reversals of impairment losses on individual assets (during the period) (+)

Report here reversing entries made in respect of impairment losses on assets individually assessed recognised as expense
during previous periods in accordance with standard 3.1 on financial statements and annual reports
issued by the Financial Supervision Authority.

O      02      12              Exchange rate changes during the reporting period (+/-)

Report here the total amount of changes in the book values of assets and liabilities owing to exchange
rate changes.

O      02      13              Amortized difference between nominal value and book value
                               attributable to the reporting period (+/-)

For assets and liabilities that have been acquired above or below nominal value, report here the
amortized premium/discount to book value that is attributable to the reporting period in accordance with
standard 3.1 on financial statements and annual reports issued by the Financial Supervision Authority.

O      02      14              Decreases in book values during the period owing to decreases
                               in fair values and impairment losses (-)

Report here the total amount of differences between the book values of debt securities, shares and participations
not held as financial fixed assets and their decreased fair values at the reporting date recognised as a decrease
of the fair value reserve. In addition, report here impairment losses booked as expense from the fair value reserve.

O      02      15              Increases in book values during the period owing to increases
                               in fair values (+)

Report here the total amount of differences between the book values of debt securities, shares and participations
not held as financial fixed assets and their increased fair values at the reporting date recognised as an increase
of the fair value reserve.


O      03      CHANGES IN TANGIBLE AND INTANGIBLE ASSETS


O      03      01              Original acquisition cost (+)
O      03      02              Accrued depreciation and impairments for previous periods (-)
O      03      03              Revaluations for previous periods (+)
O      03      04              Increases in acquisition cost during the period (+)
O      03      05              Divestitures during the period (-)
O      03      06              Planned depreciation for the period (-)
O      03      07              Impairments for the period (-)
O      03      08              Revaluations for the reporting period (+)
O      03      09              Revaluations reversed for the reporting period (-)




                                                               65/83                                                           1.1.2005
                                                           O-Classification



                                                                                                  18.10.2004/28.10.2004/23.11.
VIRATI                                                                  Issued revised             2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                    Supersedes                        18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                        Valid from                          1.7.2010

                                                                                                       Classifications
                                                                                                           1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Definitions of categories:


O      03       01     Original acquisition cost (+)

Report here the original acquisition cost of assets that remain at the end of the reporting period.

O      03       02     Accrued depreciation and impairments for previous periods (-)

Report here total depreciation and impairments as referred to below in categories O0306 and O0307 that
have been applied to previous financial years in respect of assets that remain at the end of the current
reporting period.

O      03       03     Revaluations for previous periods (+/-)

Report here revaluations, as well as their reversals, that have been entered in the books during
reporting periods preceding the current reporting period in respect of assets that remain
at the end of the reporting period. Report the net amount of such revaluations.

O      03       04     Increases in acquisition cost during the period (+)

Report here the original acquisition cost of assets purchased during the reporting period.

O      03       05     Divestitures during the period (-)

Report here decreases in book values during the reporting period owing to transfers of assets.

O      03       06     Planned depreciation for the period (-)

Report here the part attributable to the reporting period of planned depreciation applied in accordance
with accounting regulations.

O      03       07     Impairments for the period (-)

Report here impairments of tangible and intangible assets entered during the reporting period.

O      03       08     Revaluations for the reporting period (+)

Report here the total amount of revaluations applied to the financial period (gross).




                                                                66/83                                                            1.1.2005
                                                          O-Classification



                                                                                                 18.10.2004/28.10.2004/23.11.
VIRATI                                                                  Issued revised            2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                    Supersedes                         18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                        Valid from                          1.7.2010

                                                                                                       Classifications
                                                                                                           1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      03       09     Revaluations reversed for the period (-)

Report here reversals of revaluations entered for the financial year.


O      04       NEW BUSINESS


O      04       01             New business

Definitions of categories:


O      04       01     New business

The concept of new business is used in information collected for the ECB interest rate statistics included in the
K reports to be submitted to the Bank of Finland. New business includes all new contracts between a customer
and a monetary financial institution (MFI). These comprise all financial contracts, the terms and conditions of which
specify for the first time the interest rate on the deposit or loan, and all new negotiations of existing deposits and
loans. Prolongation of existing deposit and loan contracts which is carried out automatically and does not involve
any renegotiation of terms and conditions of contracts, is not considered new business.

Overdrafts, revolving loans and claims in respects of credit cards are an exception, of which the amount outstanding on the
reporting date is reported as new business. By contrast, so-called one-off loans are reported on the basis of
actual new contracts instead of the outstanding amount at the end of the month.

Automatic adjustment of the reference date in variable-rate contracts does not constitute new business. Revision
of the margin relating to the reference rate as a result of negotiations between a customer and an MFI is always
new business, though. Changing the reference rate during the contract term, if this has been agreed on at
the outset of the contract, is not new business. By contrast, changing the reference rate based on new
negotiations is new business.

An additional loan taken to supplement an existing loan is new business to the extent that it is being renegotiated.
For example, if a loan of EUR 5,000 is increased by EUR 2,000 and terms are negotiated only for the additional
EUR 2,000, only EUR 2,000 constitutes new business. However, if loan terms are renegotiated for the entire
loan amount of EUR 7,000, new business amounts to EUR 7,000.

New business to be reported includes the full loan amount and interest rate agreed between a customer and an
MFI at the time of concluding the loan contract, even if the loan is withdrawn in several transactions. A typical
example of this is a loan for financing a house construction project, which is withdrawn in several transactions
as the project proceeds.

A loan promise obtained by a customer from an MFI is not recorded in the interest rate statistics, although loan
terms are usually negotiated in advance when obtaining the loan promise. The new loan is only recorded when
the actual contract binding the customer and the MFI is made.

As regards deposits, new business includes deposits with fixed maturity, non-marketable bonds and repos. Extension of a matured fixed-term
deposit constitutes new business only when it takes place after new negotiations. Automatic renewal of a fixed
term deposit, however, is not new business. Fixed-term deposits with a one-day maturity are not recorded as
new business since they are categorised as overnight deposits.




                                                                67/83                                                               1.1.2005
                                                            O-Classification



                                                                                                    18.10.2004/28.10.2004/23.11.
VIRATI                                                                     Issued revised            2004/02.12.2004/11.10.2005
AUTHORITY TASK FORCE                                                       Supersedes                        18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)
                                                                           Valid from                         1.7.2010

                                                                                                          Classifications
                                                                                                              1.2.0.O

CLASSIFICATION FACTORS AND THEIR DEFINITIONS




O      09       VALUATION PRINCIPLES


O      09       01              Book value
O      09       02              Fair value
O      09       03              Nominal value

O      09       04              Nominal value of the underlying asset
O      09       05              Fair value of the underlying asset
O      09       06              Contractual value
O      09       07              Delta-adjusted value
O      09       08              Equivalent credit value
O      09       09              Positive replacement price

Definitions of categories:

Application of categories in the classification off-balance sheet items:

O      09       02      Fair value

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable,
willing parties in an arm's length transaction (IAS 32.11).

O      09       04      Nominal value of the underlying asset

The nominal value of the underlying asset is the nominal value of the securities, stock index or notional
asset upon which the contract is based.

O      09       05      Fair value of the underlying asset

Fair value has been defined in category O 09 02 'Fair value’.

O      09       06      Contractual value

In the case of guarantees, standby facilities and other corresponding items, the contractual value is the
amount the credit institution may be liable to pay under the contract.

In the case of currency derivative contracts, the contractual value is the amount of currency
purchased/sold at the moment of reporting converted to the reporting currency at the middle rate quoted
by the Bank of Finland/ESCB, unless the items are to be reported as valued in the currencies concerned
in category B/currencies.

O      09       07      Delta-adjusted value

The delta-adjusted value is the risk position arising from an option, which is calculated by means of
the delta hedging model.

O      09       08      Equivalent credit value

The equivalent credit value is calculated according to the regulation issued by the Financial
Supervision Authority on the calculation of the solvency ratio. In the solvency ratio calculation, off-
balance sheet items are converted into equivalent credit values using a coefficient determined
according to the type of the contract.

O      09       09      Positive replacement price

Positive replacement price means the positive fair value of a contract.



                                                                 68/83                                                             1.1.2005
                                                               P-Classification




VIRATI                                                                         Issued                     1.9.2008
AUTHORITY TASK FORCE                                                           Supersedes                 18.12.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                 1.7.2010-

                                                                                                       Classifications
                                                                                                           1.2.0.P


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




P       CLASSIFICATION OF SECURITIES AND DERIVATIVES


P       01                        Quoted securities
P       01       01               Securities quoted on the OMX Nordic Exchange Helsinki
P       01       02               Securities quoted on the OTC list
P       01       03               Securities quoted on the Brokers' List
P       01       04               Securities quoted abroad
P       02                        Units of Finnish mutual funds
P       03                        Units of foreign mutual funds
P       04                        Unquoted securities

P       10                        Derivative contracts
P       10       01               Nonstandardized derivative contract settled by a derivatives exchange
                                  or a clearing house
P       10       02               Other nonstandardized derivative contract
P       10       03               Standardized derivative contract
P       10       04               FX Spot

In addition, the following group identifiers are used for groups consisting of several 'P' categories:

Group P 1        =                P0010 =             ( P1001+P1003)

Definitions of categories:

P       01                      Quoted securities are shares and securities comparable to shares that are
quoted on the OMX Nordic Exchange Helsinki or a comparable foreign stock exchange or which are market
securities as referred to in section 3 of the Securities Markets Act.
(excl. categories P02 and P03 'units of mutual funds')

P       10      01             Nonstandardized derivative contracts settled by a derivatives exchange
or a clearing house are derivative contracts that are not standardized but are settled by a
derivatives exchange or clearing house.

P       10      02            Other nonstandardized derivatives contracts are derivative contracts that
that are not standardized and are not settled by a derivatives exchange or a clearing house.

P       10      03              Standardized derivative contracts are derivative contracts the terms
of which have been defined in the rules of such derivatives exchanges where derivative contracts
are subject to daily margin requirements. The terms do not concern option premiums or the price
of the underlying asset of a forward contract or the equivalent ratio.

P       10        04             Currency trades executed at the standardised spot date of the currency
pair, ie that are priced at clean spot rate without forward points.




                                                                       69/83                                             18.12.1998
                                                              Q-Classification




VIRATI                                                                         Issued         18.12.1998
AUTHORITY TASK FORCE                                                           Supersedes      10.6.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from      1.1.1999 -

                                                                                            Classifications
                                                                                                1.2.0.Q


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Q       CLASSIFICATION OF REAL ESTATE AND REAL ESTATE CORPORATIONS


(Removed)




                                                                       70/83                                  18.12.1998
                                                        R-Classification




VIRATI                                                                     Issued         18.12.1998
AUTHORITY TASK FORCE                                                       Supersedes      10.6.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)       Valid from      1.1.1999 -

                                                                                        Classifications
                                                                                            1.2.0.R


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




R      CLASSIFICATION OF THE LINE OF BUSINESS OF THE REPORTING CREDIT INSTITUTION


(Removed)




                                                             71/83                                        18.12.1998
                                                        R-Classification




VIRATI                                                                     Issued         18.12.1998
AUTHORITY TASK FORCE                                                       Supersedes      10.6.1998
(Financial Supervision Authority/Bank of Finland/Statistics Finland)       Valid from      1.1.1999 -

                                                                                        Classifications
                                                                                            1.2.0.R


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




                                                             72/83                                        18.12.1998
VIRATI                                                                         Issued                            1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                        1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                         1.7.2010-

                                                                                                            Classifications
                                                                                                                1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       OFF-BALANCE SHEET COMMITMENTS


U       01                         Commitments given to a third party on behalf of a customer
U       01        01                                 Guarantees
U       01        01      01                                    Trust department loans
U       01        01      02                                    Bonds
U       01        01      03                                    Commercial paper programmes
U       01        01      09                                    Other
U       01        02                                 Bills of exchange contingencies
U       01        03                                 Guarantee commitments
U       01        04                                 Transactions with recourse
U       01        05                                 Pledges and mortgages
U       01        06                                 Short-term commitments related to transactions
U       01        06      01                                    Documentary credits
U       01        06      09                                    Other
U       01        09                                 Other
U       02                         Irrevocable commitments given in favour of a customer
U       02        01                                 Underwriting commitments
U       02        01      01                                    Note issuance facilities and revolving underwriting facilities
U       02        01      02                                    Commercial paper programmes
U       02        01      03                                    Local authority paper programmes
U       02        01      04                                    Bonds
U       02        01      09                                    Other
U       02        02                                 Forward asset purchases
U       02        03                                 Securities sold with a resale option
U       02        04                                 Forward forward agreements which oblige
                                                     the credit institution to make a deposit
U       02        05                                 Partly paid securities
U       02        06                                 Unutilized credit facilities
U       02        06      01                                    Revolving credits
U       02        06                                            Unutilised housing loans
U       02        06      09                                    Other unutilised credit facilities
U       02        09                                 Other potential assets
U       03                         Revocable commitments given in favour of customers
U       03        01                                 Revolving credits
U       03        09                                 Other
U       04                         Irrevocable commitments given in favour of the reporting
                                   credit institution
U       04        01                                 Underwriting commitments
U       04        02                                 Forward asset sales
U       04        03                                 Forward forward agreements
U       04        04                                 Credit facilities
U       04        09                                 Other potential liabilities
U       05                         Revocable commitments given in favour of the reporting
                                   credit institution
U       05        01                                 Credit lines and overdrafts
U       05        09                                 Other
U       06                         Forwards and futures
U       06        01                                 Forward exchange contracts
U       06        01      01                                    Currency purchases
U       06        01      03                                    Currency sales
U       06        02                                 Currency futures
U       06        02      01                                    Currency purchases
U       06        02      03                                    Currency sales




                                                                       73/83                                                     10.6.2000
VIRATI                                                                          Issued                           1.1.2005
AUTHORITY TASK FORCE                                                            Supersedes                       1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)            Valid from                       1.7.2010-

                                                                                                            Classifications
                                                                                                                1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       06        04                                   Forward rate agreements and interest rate futures
U       06        04      01                                     Forward rate agreements, purchases
U       06        04      02                                     Interest rate futures, purchases (underlying less than year)
U       06        04      03                                     Interest rate futures, purchases (underlying over one year)
U       06        04      04                                     Forward rate agreements, sales
U       06        04      05                                     Interest rate futures, sales (underlying less than year)
U       06        04      06                                     Interest rate futures, sales (underlying over one year)
U       06        07                                   Stock forwards and futures
U       06        07      01                                     Purchases
U       06        07      03                                     Sales
U       06        09                                   Stock index forwards and futures
U       06        09      01                                     Purchases
U       06        09      03                                     Sales
U       06        19                                   Other forwards and futures
U       06        19      01                                     Purchases
U       06        19      03                                     Sales
U       07                         Swaps
U       07        01                                   Interest rate swaps
U       07        01      01                                      Underlying asset
U       07        01      02                                      Underlying liability
U       07        02                                   Currency and interest rate swaps
U       07        02      01                                      Underlying asset
U       07        02      02                                      Underlying liability
U       07        09                                   Other swaps
U       07        09      01                                      Underlying asset
U       07        09      02                                      Underlying liability
U       08                         Options
U       08        01                                   Currency call options
U       08        01      01                                    Purchased
U       08        01      01       01                                           Currency purchases
U       08        01      01       02                                           Currency purchases (net value)
U       08        01      01       03                                           Currency sold
U       08        01      01       04                                           Currency sold (net value)
U       08        01      02                                      Written
U       08        01      02       01                                           Currency purchases
U       08        01      02       02                                           Currency purchases (net value)
U       08        01      02       03                                           Currency sold
U       08        01      02       04                                           Currency sold (net value)
U       08        02                                   Currency put options
U       08        02      01                                    Purchased
U       08        02      01       01                                           Currency purchases
U       08        02      01       02                                           Currency purchases (net value)
U       08        02      01       03                                           Currency sold
U       08        02      01       04                                           Currency sold (net value)
U       08        02      02                                      Written
U       08        02      02       01                                           Currency purchases
U       08        02      02       02                                           Currency purchases (net value)
U       08        02      02       03                                           Currency sold
U       08        02      02       04                                           Currency sold (net value)




                                                                        74/83                                                   10.6.2000
VIRATI                                                                         Issued                   1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes               1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from               1.7.2010-

                                                                                                     Classifications
                                                                                                         1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       08        05                                Interest rate call options and caps
U       08        05      01                                   Purchased
U       08        05      02                                   Written
U       08        07                                Interest rate put options and floors
U       08        07      01                                   Purchased
U       08        07      02                                   Written
U       08        11                                Stock call options
U       08        11      01                                   Purchased
U       08        11      02                                   Written
U       08        17                                Stock put options
U       08        17      01                                   Purchased
U       08        17      02                                   Written
U       08        19                                Stock index call options
U       08        19      01                                   Purchased
U       08        19      02                                   Written
U       08        21                                Stock index put options
U       08        21      01                                   Purchased
U       08        21      02                                   Written
U       08        23                                Exotic call options
U       08        23      01                                   Purchased
U       08        23      02                                   Written
U       08        25                                Exotic put options
U       08        25      01                                   Purchased
U       08        25      02                                   Written
U       08        29                                Other call options
U       08        29      01                                   Purchased
U       08        29      02                                   Written
U       08        39                                Other put options
U       08        39      01                                   Purchased
U       08        39      02                                   Written
U       09                         Advisory and administrative arrangements
U       09        01                                Agency functions
U       09        02                                Loans intermediated off-balance sheet
U       09        03                                Letters of comfort
U       09        09                                Other
U       13                         Credit derivatives
U       13        01                                Credit Default Swaps
U       13        01      01                                   Contracts increasing credit risk
U       13        01      02                                   Contracts decreasing credit risk
U       13        01      03                                   Contracts restructuring credit risk
U       13        02                                Credit Linked Notes
U       13        02      01                                   Contracts increasing credit risk
U       13        02      02                                   Contracts decreasing credit risk
U       13        02      03                                   Contracts restructuring credit risk
U       13        03                                Total Return Swaps
U       13        03      01                                   Contracts increasing credit risk
U       13        03      02                                   Contracts decreasing credit risk
U       13        03      03                                   Contracts restructuring credit risk
U       13        09                                Other credit derivatives
U       13        09      01                                   Contracts increasing credit risk
U       13        09      02                                   Contracts decreasing credit risk
U       13        09      03                                   Contracts restructuring credit risk
U       99                         Other
U       99        01               Fx Spot




                                                                       75/83                                           10.6.2000
VIRATI                                                                         Issued               1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes            1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from            1.7.2010-

                                                                                                Classifications
                                                                                                    1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




In addition, the following group identifiers are used for groups consisting of several 'U' categories:

Group U 1=        U0000 =          All commitments (U01..+..U09)
Group U 2 =       U0001 =          (U01+U02)
Group U 3 =       U0002 =          (U01+U02+U03)

Group U 6=        U0006 =          Currency derivatives
                                   (U0601+U0602+U0702+U0801+U0802)

Group U 7=        U0007 =          Interest rate derivatives
                                   (U0604+U0605+U0701+U0805+U0807)

Group U 8=        U0008 =          Stock and stock index derivatives
                                   (U0607+U0609+U0811+U0817+U0819+U0821)

Group U 9=        U0009=           Other derivatives
                                   (U0619+U0709+U0829+U0839)

Group U 10= U0010=                 Forward exchange contracts and currency futures, currency purchases
                                   (U060101+U060102+U060201+U060202)

Group U 11= U0011=                 Forward exchange contracts and currency futures, currency sold
                                   (U060103+U060104+U060203+U060204)

Group U 12= U0012=                 Have been removed


Group U 13= U0013=                 Swaps, underlying asset
                                   (U070101+U070201+U070901)

Group U 14= U0014=                 Swaps, underlying liability
                                   (U070102+U070202+U070902)

Group U 15= U0015=                 Options and other derivatives
                                   (U0805+U0807+U0829+U0839)




                                                                       76/83                                      10.6.2000
VIRATI                                                                         Issued                            1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                        1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                        1.7.2010-

                                                                                                              Classifications
                                                                                                                  1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




Criteria and their definitions:


Kr01              Off-balance sheet hedging items

Off-balance sheet hedging items are off-balance sheet items used for hedging purposes as referred to in
regulation 106.1 issued by the Financial Supervision Authority.

Kr02              Off-balance sheet non-hedging items

Off-balance non-hedging sheet items are off-balance sheet items used for purposes other than hedging
as referred to in regulation 106.1 issued by the Financial Supervision Authority.

Kr03              Items for hedging against risk associated with a fall in interest rates

Kr04              Items for hedging against risk associated with a rise in interest rates

Kr05              Off-balance sheet commitments included in the trading portfolio

Off-balance sheet commitments included in the trading portfolio consist of those off-balance sheet
commitments that are included in the trading portfolio in accordance with principles that are approved
and signed by the management of the credit institution.

Kr06              Off-balance sheet commitments not included in the trading portfolio

Report here off-balance sheet commitments not included in the trading portfolio.


Definitions of categories:


U       01        01               Guarantees

Guarantees issued by the credit institution on behalf of another party. For example, when A grants a
loan to B, the credit institution may issue a guarantee on behalf of B, undertaking to pay back the loan
to A if B is incapable of doing so. Report separately guarantees issued for trust department loans, bond
issues and commercial paper programmes. Report as guarantees issued for such programmes the
guarantees that have been issued on behalf of the issuer and in favour of the subscriber; the actual
underwriting commitments are not reported.

 Report as a foreign guarantee any guarantee issued on behalf of a non-
resident customer in favour of a nonresident or resident. Determination of whether the
guarantee is foreign is based on residency of the risk object.

Example: A grants a loan to B. The bank issues a guarantee on behalf of B in favour
of A, ie B is the bank's risk object. In this case, the guarantee is foreign if B (risk object) is foreign.
Whether A is foreign or not has no bearing on the matter because, if B goes bankrupt, the
bank must pay the loan to A. However, no foreign claim would be created for the bank
even if A were foreign, because the bank can collect its claim only from B.

U       01        02               Bills of exchange contingencies

Contingencies arising from endorsing bills of exchange and cheques. Avals are also reported here.

U       01        03               Guarantee commitments

Guarantee commitments and other commitments related to individual business transactions. The
category includes contract bonds, export guarantees and performance bonds issued by the credit
institution on behalf of its customer in favour of a third party as a guarantee for the fulfilment of a
specified commercial obligation, an obligation under public law or an obligation to compensate. Other
corresponding commitments related to individual business transactions are also reported here.




                                                                       77/83                                                    10.6.2000
VIRATI                                                                         Issued                               1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                           1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                           1.7.2010-

                                                                                                                 Classifications
                                                                                                                     1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       01        04               Transactions with recourse

Report here assets sold to third parties under contract terms by which the credit institution retains the
credit risk or other corresponding risk associated with a decrease in the value of the assets after the
sale. The fact that a buyer of assets is hedged against interest rate, currency, price or liquidity risk by
an interest rate or currency swap, option or forwards agreement, standby credit or other similar
commitment does not alone suffice for reporting the sold assets in this category.

U       01        05               Pledges and mortgages

Pledges and mortgages issued as collateral for the debt of another party.

U       01        06      01       Documentary credits

For instance, documentary credits secured by shipping documents. Only off-balance sheet
commitments arising from documentary credits are reported here.

U       02        01               Underwriting commitments

Underwriting commitments issued in connection with an issue of securities as well as bond,
commercial paper and other similar programmes where the credit institution undertakes to underwrite
the securities issued. Report separately programmes that involve note issuance facilities and revolving
underwriting facilities, ie where the credit institution undertakes to purchase the part of the CDs that
remains unsubscribed.

U       02        02               Forward asset purchases

Agreements on the purchase of shares, promissory notes or other asset items at a specified future date
without an obligation to resell. Ordinary currency, interest rate and stock derivatives are not reported
here but in categories 06, 07 and 08.

U       02        03               Securities sold with a resale option

Securities sold with an option written by the credit institution to the buyer entitling the latter to sell the
securities back to the credit institution if he so wishes.

U       02        04               Forward forward agreements which oblige
                                   the credit institution to make a deposit

Agreements which oblige the credit institution to make a deposit on a specified date in the future. CDs
for which the value dates are one or two days after the trading date are not reported here.

U       02        05               Partly paid securities

Securities obtained by the credit institution for which the credit institution has paid only a part of the
selling price and where the seller retains the right to demand payment of the remaining part in the
future. Report here only agreements that have not been entered in the balance sheet. The part of the
selling price which has not been paid and which the seller may demand is reported as an off-balance
sheet item.




                                                                       78/83                                                       10.6.2000
VIRATI                                                                         Issued                           1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                       1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                       1.7.2010-

                                                                                                           Classifications
                                                                                                               1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       02        06               Unutilized credit facilities

This category comprises irrevocable credit line facilities granted to customers other than those
included in the above categories. Report only the unutilized part of the facilities.

Unutilized credit facilities comprise items that generate cash flows the amount or value date of which depends on
the borrower. The reported item is used eg in estimating the cash flows associated with liquidity risk. Probable cash
flows should be reported according to the principle of prudence.

Unutilized overdraft facilities and undisbursed credit commitments are the most important items
reported under unutilized credit facilities.

Unutilized overdraft facilities are reported in the shortest maturity category (as deposits repayable on demand)
regardless of the probable utilization of the facilities. The possible impact of the item on cash flow can
be analyzed by weighting the item.

Undisbursed credit commitments are reported according to the disbursement schedule or in the maturity
category that corresponds to the earliest possible date of disbursement.

Other items are reported correspondingly according to their contractual amount and value date or, as above,
according to the earliest possible date of disbursement.

U       02        06      01       Revolving credits

Of unutilised credit facilities, report here separately products with credit line of type cheque facilities, card
facilities, standby credits and other revolving credits. Report here the unutilised part of the credit facilities.

U       02        06      02       Unutilised housing loans

Unutilised credit facilities for item I 01 "Dwellings" according to category "user purpose" in the collection
of statistics by the authorities, agreed with domestic or foreign households (S14, S134) according to hte
classification of sectors.

U       02        09               Other potential assets

Other irrevocable off-balance sheet commitments which, if realized, will become balance sheet assets.

U       03                         Revocable commitments given in favour of customers

Revocable commitments consist of commitments which the credit institution may cancel
unconditionally at any time without notice. It is typical for revocable commitments that they are
payable on demand and that they do not require notice of withdrawal.

U       03        01               Revolving credits

Unutilized part of revocable credit lines and overdrafts.

U       03        09               Other

Other commitments include agreements revocable by the credit institution concerning the issuance of a
guarantee or the making of an investment at a future date.




                                                                       79/83                                                 10.6.2000
VIRATI                                                                         Issued                          1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                      1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                      1.7.2010-

                                                                                                          Classifications
                                                                                                              1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       04        01               Underwriting commitments

Underwriting commitments in favour of the credit institution which have been entered into in
connection with an issue of securities, and the credit institution's bond, commercial paper and other
corresponding programmes for which underwriting commitments have been given.

U       04        02               Forward asset sales

Agreements on the sale of shares, promissory notes or other asset items at a specified future date
without an obligation to repurchase.

U       04        03               Forward forward agreements which oblige
                                   the credit institution to take a deposit

Agreements whereby the counterparty undertakes to make a deposit and the credit institution
undertakes to take the deposit at a future date. CDs for which the value dates are one or two days after
the trading date are not reported here.

U       04        04               Credit facilities

Report here irrevocable credit facilities granted to the credit institution other than those reported in the
above categories. Report here only the unutilized part of the facilities.

U       04        09               Other potential liabilities

Other off-balance sheet financing arrangements which, if realized, will become liabilities of the credit
institution. However, guarantees issued on behalf of the credit institution or other credit substitutes or
pledges given on behalf of it need not be reported here.

U       05        01               Credit lines and overdrafts

Unutilized part of revocable credit lines and overdrafts granted to the credit institution.

U       05        09               Other

Other revocable off-balance sheet commitments which, if realized, will become liabilities of the credit
institution.

U       06                         Forwards and futures

Report forwards and futures separately for purchases and sales.

Forwards and futures also include agreements where the original maturity is 14 days or less. However,
spot deals where the value date is the second business day after the trading date or earlier need not be
reported here.

Report forwards and futures in gross terms so that agreements entered into with one and the same
counterparty are not netted. Of any agreements concluded with stock exchanges, report only open
agreements which have not been closed by corresponding counteragreements made with the stock
exchange.

Report as forward exchange contracts also the forward part of foreign exchange swaps entered into to
cover forward contracts.

FRA deals are OTC traded. Interest rate futures are exchange traded. The long underlying is typically
bond or artificial bond.




                                                                       80/83                                                10.6.2000
VIRATI                                                                         Issued                          1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes                      1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from                      1.7.2010-

                                                                                                         Classifications
                                                                                                             1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       07                         Swaps

Report as interest rate swaps agreements denominated in one currency whereby the parties have
undertaken to pay each other interest at a rate based on the underlying principal of the agreement for a
specified period. Usually one party pays interest at a fixed rate and the other at a variable rate. Interest
rate swaps do not involve swaps of principal.

Report as currency and interest rate swaps interest rate swaps involving two currencies.

Other swap agreements consist of, for instance, precious metal swaps or other commodity swaps.

U       08                         Options

Report here currency options, interest rate options, stock and stock index options and other options.
Report separately options written by the credit institution and options purchased by it. Report
separately options for which the underlying asset is transferred and for which only the net value is
settled.

Report options in gross terms such that agreements entered into with one and the same counterparty
are not netted. Of any agreements concluded with stock exchanges, report only such open agreements
as have not been closed by corresponding counteragreements made with the stock exchange.

Interest rate related caps, collars and floors are also reported here.

Exotic options are defined as options significantly different from normal European or American options.

Commodities options and options entitling or obliging the credit institution to make a swap are
reported in the category 'other options'.

U       09                         Advisory and administrative arrangements

Report here, for instance, arrangement and agency functions connected with the issue of loans. Report
the part of an issue arranged by the credit institution that remains with the credit institution.
Customers' funds which have been intermediated outside the balance sheet as loans to other customers
are also reported here. If the credit institution has issued a guarantee on the mediation of the funds, and
the guarantee has been reported in category U010101, the data need not be reported as advisory and
administrative arrangements. Report here also letters of comfort, letters of support and letters of intent
issued by the credit institution.

U       13                         Credit derivatives

Credit derivatives refer to contracts with which a credit institution may increase, decrease
or restructure its credit risks.

The amount of debts, debt portfolios, securities or other transferred risks that are the object of
contracts is reported as the nominal value of the underlying assets.

U       13        01               Credit Default Swaps

Credit options and credit swaps are reported as one item, for their difference may be difficult
to define.

U       13        01      01       Contracts increasing credit risk

Report here contracts with which the hedger assumes credit risk.




                                                                       81/83                                               10.6.2000
VIRATI                                                                         Issued            1.1.2005
AUTHORITY TASK FORCE                                                           Supersedes        1.10.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)           Valid from        1.7.2010-

                                                                                              Classifications
                                                                                                  1.2.0.U


CLASSIFICATION FACTORS AND THEIR DEFINITIONS




U       13        01      02       Contracts decreasing credit risk

Report here contracts hedging against credit risk caused by default or price risk caused
by a downgrade of credit rating.

U       13        01      03       Contracts restructuring credit risk

Report here contracts with which credit risk can be restructured. Eg credit portfolio swaps
enable spreading of credit portfolio between different industries, when credit institutions
agree on exchanging cash flows of certain credit portfolios.

U       13        02               Credit Linked Notes

Credit derivative where the credit risk is transferred with the security.

U       13        03               Total Return Swaps

Credit derivative where both market risk and credit risk are transferred.


U       13        09               Other credit derivatives

U       99        01               Fx Spot

Currency trades executed at the standardised spot date of the currency pair, ie that are




                                                                       82/83                                    10.6.2000
VIRATI                                                                     Issued                                     1.1.2005
AUTHORITY TASK FORCE                                                       Supersedes                                  1.7.2003
(Financial Supervision Authority/Bank of Finland/Statistics Finland)       Valid from                                 1.1.2005 -

                                                                                                                 Classifications
                                                                                                                   Instructions for
                                                                                                                     completition
                                                                                                                        1.3.0
INSTRUCTIONS FOR COMPLETION AND INTERPRETATION
for VIRATI data collection


M and R data collection

                         Shares and participations as well as tangible and intangible assets

                         Shares and participations are to be reported in the longest maturity class of more than 5 years.
                         Tangible and intangible assets are to be reported in the longest maturity class of more than 5 years
                         regardless of the depreciation plan.

Interest rate risk R03 and R08

                         As part of the reporting of interest rate risk, information is required on the change in value of debt
                         securities in the trading book, and debt securities in the banking book as well as derivatives
                         related to those items at a 1 pecentage point rise in interest rates. The preceding sign shall disclose
                         the direction ot the value change. In other words, at a 1 percentage point rise in iterest rates,
                         a preceding sign means loss.

                         The change in value is calculated as the difference between the value of the instrument measured
                         at the present interest rate and the value of the same instrument measured at an interest rate that
                         is 1 percentage point higher. The Financial Supervision Authority has not specified the type of pricing
                         models to be used for the measurement. Some securities may have for example special terms
                         (such as option properties) that complicate the specification of general pricing models. However,
                         the basic principle is that the cash flows are discounted at the present interest rate and at an interest
                         rate that is 1 percentage point higher, ie a linear upward movement of the interest rate curve is
                         assumed.

Interest rate risk R05

                         Prime rate based items, whose (remaining) contractual maturity is more than one month,
                         are to be reported in the second shortest maturity class of 1-3 months.

Interest rate risk R06

                         Compulsory provisions under other liabilities and appropriations are to be reported in the longest
                         maturity class of more than 5 years.

                         Other than above-mentioned other liabilities shall be reported according to contractual maturity.

Nonperforming assets, guarantee claims and as well as matured assets

                         In reporting liquidity risks and interest rate risks, nonperforming assets and guarantee claims are to be
                         entered in a separate column in tables M01 and R05. Data in the other maturity columns do not
                         include nonperforming assets and guarantee claims. Correspondingly, matured assets are to be
                         reported in a separate column and the data in the other maturity columns do not include maturel assets.

                         Claims should be reported exclusive of impairment and loan losses on individual assets. Impairment
                         losses recognised on a group basis are to be deducted from nonperforming assets regardless of
                         whether they concern nonperforming assets or the data in the other maturity columns.




                                                                   83/83                                                              1.1.2005

				
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