Impairments (Tables)

6 Months Ended

Jun. 30, 2026

Disclosure of financial assets that are either past due or impaired [abstract]


Skr mn	Apr-Jun 2026	Jan-Mar 2026	Apr-Jun 2025	Jan-Jun 2026	Jan-Jun 2025	Jan-Dec 2025
Expected credit losses, stage 1	5	10	-39	15	-29	-19
Expected credit losses, stage 2	32	6	-12	38	-5	-293
Expected credit losses, stage 3	24	-17	-14	7	2	-112
Established credit losses	-2	—	-100	-2	-100	-100
Reserves applied to cover established credit losses	2	—	93	2	93	94
Recovered credit losses	0	1	1	1	1	1
Net credit losses	61	0	-71	61	-38	-429

Schedule of balances and reconciliation of changes in loss allowances by stages


	June 30, 2026				December 31, 2025
Skr mn	Stage 1	Stage 2	Stage 3	Total	Total
Loans, before expected credit losses	222,081	36,373	5,698	264,153	263,517
Off-balance sheet exposures, before expected credit losses	77,393	13,993	0	91,386	91,520
Total, before expected credit losses	299,475	50,366	5,698	355,539	355,038
Loss allowance, loans	-55	-347	-365	-768	-805
Loss allowance, off-balance sheet exposures1	0	0	—	0	-2
Total loss allowance	-55	-347	-365	-768	-807
Provision ratio (in percent)	0.02	0.69	6.41	0.22	0.23
1 Recognized under provision in Consolidated Statement of Financial Position. Off-balance sheet exposures consist of guarantee commitments and committed undisbursed loans, see Note 9.

Loss Allowance


	June 30, 2026				December 31, 2025
Skr mn	Stage 1	Stage 2	Stage 3	Total	Total
Opening balance January 1	-69	-378	-359	-807	-526
Increases due to origination and acquisition	-4	-70	—	-74	-343
Net remeasurement of loss allowance	13	-68	-7	-62	-65
Transfer to stage 1	0	5	—	5	0
Transfer to stage 2	2	-4	—	-2	-29
Transfer to stage 3	0	2	-16	-14	-75
Decreases due to derecognition	6	171	29	206	88
Decreases in allowance account due to write-offs	—	—	2	2	94
Exchange-rate differences1	-1	-7	-14	-23	50
Closing balance	-55	-347	-365	-768	-807
1 Recognized under net results of financial transactions in Statement of Comprehensive Income.

- Definition

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

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