Syfte: Att påvisa eventuella förändringar på svenska bankaktiebolags förväntade kreditförluster, kärnprimärkapitalrelation samt utlåning till allmänheten under inledningen av Covid-19-pandemin, för att belysa den praktiska tillämpningen av IFRS 9 under en period av ekonomisk kris. Metod: Denna studie applicerar en kvantitativ forskningsstrategi där tre hypoteser deduceras utifrån tidigare forskning. Vidare används en longitudinell design där empiri inhämtas manuellt från svenska bankaktiebolags finansiella rapporter. Parade t-test används för att undersöka statistisk signifikans mellan slutet av räkenskapsåret 2019 och första halvåret 2020.  Resultat & slutsats: Resultaten visar en ökning av både förväntade kreditförluster och utlåning till allmänheten under Covid-19-pandemins inledning där resultaten är av statistisk signifikans. Vidare visar kärnprimärkapitalrelationen ingen signifikant ökning eller minskning under inledningen av Covid-19-pandemin. Slutsatsen är att IFRS 9 till synes har påverkats av interventioner från internationella myndigheter varför konklusionerna gällande den första ekonomiska krisen sedan införandet av IFRS 9 inte kan projiceras autonomt.  Examensarbetets bidrag: Studiens teoretiska bidrag består av att belysa det implicerade utfallet av IFRS 9 under den första ekonomiska krisen sedan införandet av redovisningsstandarden. Det teoretiska bidraget sträcker sig också till att applicera Intressent- och Legitimitetsteorin på svenska bankaktiebolag med avstamp i tillfredsställandet av deras huvudintressenter samt legitimering gentemot samhället. Det främsta praktiska bidraget riktar sig gentemot samhället i stort där bankerna innehar en central ställning. Även IASB, EBA och andra redovisningsreglerare och -granskare torde vara intresserade av resultaten för att komparera dessa mot avsedda intentioner.  Förslag till fortsatt forskning: Framtida forskning kan bedrivas på andra banker inom EU samt kring Covid-19-pandemins senare skeden och dess efterdyningar. Även de potentiella procykliska effekterna av bankernas förhöjda nivå av förväntade kreditförluster kan studeras för att utforska dess inverkan. / Aim: To exhibit any changes on Swedish banking limited companies' expected credit losses, Common Equity Tier 1 capital ratio and lending to the public sector in the beginning of the Covid-19 pandemic, to illustrate the practical application of IFRS 9 during a period of economic crisis.  Method: The study applies a quantitative research strategy where three hypotheses are deducted based on previous research. Furthermore, a longitudinal design is used where empirical data is obtained manually from Swedish banking limited companies’ financial reports. Paired t-tests are used to examine statistical significance between the end of the fiscal year 2019 and the first half of 2020. Result & Conclusion: The results show an increase in both expected credit losses and lending to the public during the start of the Covid-19 pandemic, where the results are statistically significant. Furthermore, the Common Equity Tier 1 capital ratio does not show a significant increase or decrease during the start of the Covid-19 pandemic. The conclusion is that IFRS 9 likely has been affected by interventions from international authorities, which is why the implications regarding the first economic crisis since the introduction of IFRS 9 cannot be projected autonomously.  Contribution of the thesis: The study's theoretical contribution consists of highlighting the implied outcome of IFRS 9 during the first economic crisis since the introduction of the accounting standard. The theoretical contribution also extends to applying the Stakeholder and Legitimacy Theory on Swedish banking limited companies based on the satisfaction of their main stakeholders as well as legitimation towards society. The main practical contribution is directed towards the society in a wider perspective, where the banks hold a central position. The IASB, EBA and other accounting regulators and supervisors should also be interested in the results to compare these with its intentions. Suggestions for future research: Further research can be conducted on other banks within the EU as well as on the later stages of the Covid-19 pandemic and its aftermath. The potential procyclical effects of the banks’ increased level of expected credit losses can also be studied to explore its impact.

The credit crunch that started the 9th of August 2007 is generally viewed as the most significant crisis to affect the financial markets and the global economy since the 1930s.The UK financial sector was heavily hit by the crisis which resulted in a dry up in lending and left a black hole in the British banks‟ finances. During the last quarter of 2010 the GDP shank unexpectedly with 0.5 percent from the third quarter which created concerns about going back into the recession. Contrarily, for Swedish economy 2010 was an impressing year with an unexpected GDP growth of 7, 3 percent in the last quarter.The purpose of this study is to analyse how the finance crisis has affected the leading banks‟ performance within the two countries and see whether the differences in values can explain the difference in GDP growth during the last quarter of 2010. The analyse is performed through a financial ratio analysis of the different banks.The final results of the research indicates to that the Swedish banks have been more profitable, have had a more secure and higher quality of lending and more capacity to lower cost related to income than the British banks. The more distinctive negative influence is mostly based on the larger amount of credit losses the British banks had to experience which contributed to their significant decrease in earnings per share which created scepticism on the credit market followed by a severe slowdown in consumption and in GDP growth. Since the credit losses never got to same levels in Sweden as in the UK the scepticism of the Swedish banking system did not affect the reduction in credit use and house prises to the same extent and GDP growth could recover back to normal levels sooner than in the UK.