Notes to the Group’s Financial Statements

Select note 1–42
19 Sensitivity analysis of level 3 financial instruments measured at fair value
2016 2015
EURm Carrying amount Effect of reasonably possible alternative assumptions (+ / -) Carrying amount Effect of reasonably possible alternative assumptions (+ / -)
Financial assets
Financial assets available-for-sale
Equity securities 48 -10 46 -9
Debt securities 58 -2 89 -2
Mutual funds 758 -152 801 -160
Total 863 -163 936 -171
The value of financial assets regarding the debt security instruments has been tested by assuming a rise of 1 per cent unit in interest rate level in all maturities. For other financial assets, the prices were assumed to go down by 20 per cent. Sampo Group bears no investment risks related to unit-linked insurance, so a change in assumptions regarding these assets does not affect profit or loss. On the basis of the these alternative assumptions, a possible change in interest levels would cause a descend of EURm 2 (2) for the debt instruments, and EURm 162 (169) valuation loss for other instruments in the Group's other comprehensive income. The reasonably possible effect, proportionate to the Group's equity, would thus be 1.4 per cent (1.5).
The tables for the Financial Statements are also available in Excel format.