Årsregnskap 2020
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Årsregnskap 2020 Foto: Ludvig Killingberg Innholdsfortegnelse pÅrsberetning 2020 ..............................................................................................................................................................................4 Året 2020 .........................................................................................................................................................................................4 Hovedtall .........................................................................................................................................................................................4 Resultat............................................................................................................................................................................................4 Balansen ..........................................................................................................................................................................................5 Disponering av overskuddet ...........................................................................................................................................................7 Utvikling i nasjonal og internasjonal økonomi 2020 ......................................................................................................................7 Strukturendringer i banknæringen ..................................................................................................................................................8 Oppdalssamfunnet ..........................................................................................................................................................................8 Bankens virksomhet ..................................................................................................................................................................... 11 Risikostyring ................................................................................................................................................................................. 15 Utdrag fra «Plan for kornmagasinet i Oppdal» ............................................................................................................................ 17 Bærekraft og samfunnsansvar .................................................................................................................................................... 17 Utsiktene fremover ....................................................................................................................................................................... 20 Resultatregnskap .............................................................................................................................................................................. 21 Balanse – Eiendeler ........................................................................................................................................................................... 22 Balanse – Gjeld og egenkapital ........................................................................................................................................................ 22 Nøkkeltall ........................................................................................................................................................................................... 23 Endringer i egenkapitalen .................................................................................................................................................................. 23 Kontantstrømoppstilling – direkte metode ...................................................................................................................................... 23 Kontantstrømoppstilling – direkte metode ...................................................................................................................................... 24 Noter .................................................................................................................................................................................................. 25 Note 1a – Regnskapsprinsipper .................................................................................................................................................. 25 Generell informasjon .................................................................................................................................................................. 25 Inntektsføring ............................................................................................................................................................................. 25 Finansielle instrumenter – Innregning og fraregning ................................................................................................................ 26 Finansielle instrumenter – klassifisering .................................................................................................................................. 26 Måling ......................................................................................................................................................................................... 26 Note 1b - Regnskapsprinsipper 2019: ......................................................................................................................................... 28 Føring av inntekter og kostnader ............................................................................................................................................... 28 Prinsipper for vurdering av omløpsmidler og anleggsmidler ................................................................................................... 28 Prinsipper for verdsettelse av utlån ........................................................................................................................................... 29 Gjeldsposter ............................................................................................................................................................................... 30 Øvrige forhold ............................................................................................................................................................................. 30 NOTE 2 - Kredittrisiko ................................................................................................................................................................... 30 NOTE 3 – Anvendelse av estimater og skjønnsmessige vurderinger ......................................................................................... 33 NOTE 4 - Risikostyring .................................................................................................................................................................. 33 Note 5 – Kapitaldekning .............................................................................................................................................................. 35 Note 6 - Utlån til kunder fordelt på nivå for kredittkvalitet .......................................................................................................... 37 Note 7 – Fordeling av utlån .......................................................................................................................................................... 39 2 Note 8 – kredittforringede engasjement ..................................................................................................................................... 39 Note 9 – Forfalte og kredittforringede lån ................................................................................................................................... 41 Note 10 – Eksponering utlån ....................................................................................................................................................... 41 Note 11 – Nedskrivninger, tap, finansiell risiko ........................................................................................................................... 41 Note 12 – Store engasjement ...................................................................................................................................................... 44 Note 13 – Sensitivitet ................................................................................................................................................................... 45 Note 14 – Likviditetsrisiko ........................................................................................................................................................... 46 Note 15 – Valutarisiko ................................................................................................................................................................. 46 Note 16 – Kursrisiko .................................................................................................................................................................... 46 Note 17 – Renterisiko .................................................................................................................................................................. 47 Note 18 – Netto rente- og kredittprovisjonsinntekt ..................................................................................................................... 48 Note 19 – Andre inntekter ...........................................................................................................................................................