Årsrapport 2025 Trondheim kommunale pensjonskasse 3 Innholdsfortegnelse Nøkkeltall.................................................................................................................................................................. 4 Solid resultat ........................................................................................................................................................... 7 Styrets årsberetning for 2025................................................................................................................................ 8 Resultatregnskap .................................................................................................................................................... 22 Balanse . ................................................................................................................................................................... 24 Oppstilling over endringer i egenkapital ............................................................................................................. 26 Kontantstrømoppstilling ........................................................................................................................................ 26 Noter til regnskapet................................................................................................................................................ 27 Regnskapsprinsipper ............................................................................................................................................. 27 Note 1 – Kapitalavkastning................................................................................................................................ 29 Note 2 – Utlån og fordringer til amortisert kost............................................................................................. 29 Note 3 – Utlån og fordringer som måles til virkelig verdi.............................................................................. 30 Note 4 – Aksjer og andeler ................................................................................................................................ 30 Note 5 – Ansvarlig lånekapital i andre foretak................................................................................................ 32 Note 6 – Andre forpliktelser.............................................................................................................................. 33 Note 7 – Utbetalte pensjoner ........................................................................................................................... 33 Note 8 – Endringer i forsikringsforpliktelser .................................................................................................. 34 Note 9 – Forsikringsforpliktelser – bransjefordeling...................................................................................... 34 Note 10 – Solvensmargin..................................................................................................................................... 34 Note 11 – Lønns- og pensjonskostnader egne ansatte.................................................................................... 35 Note 12 – Ytelser og lån til ledende ansatte og styret...................................................................................... 36 Note 13 – Forsikringsrelaterte driftskostnader og andre kostnader.............................................................. 36 Note 14 – Skattekostnad...................................................................................................................................... 37 Note 15 – Resultatanalyse.................................................................................................................................... 38 Note 16 – Flytting til og fra pensjonskassens pensjonsordning ..................................................................... 39 Note 17 – Poster utenom balansen.................................................................................................................... 39 Note 18 – Beskrivelse av pensjonsordningen................................................................................................... 40 Note 19 – Virkningen av endringer i forutsetninger......................................................................................... 43 Note 20 – Transaksjoner med nærstående parter........................................................................................... 43 Note 21 – Finansiell risiko knyttet til finansielle instrumenter........................................................................ 44 Note 22 – Finansielle instrumenter målt til virkelig verdi over resultatet...................................................... 46 Note 23 – Investeringseiendommer................................................................................................................... 47 Note 24 – Rentebærende verdipapirer til amortisert kost.............................................................................. 48 Note 25 – Rentebærende verdipapirer til virkelig verdi................................................................................... 48 Note 26 – Finansielle derivater............................................................................................................................ 49 Note 27 – Evigvarende ansvarlig lån................................................................................................................... 49 Note 28 – Reassuranse......................................................................................................................................... 50 Note 29 – Innskutt egenkapital........................................................................................................................... 50 Note 30 – Husleieavtale........................................................................................................................................ 50 Note 31 – Datterselskap....................................................................................................................................... 51 Note 32 – Hendelser etter balansedagen.......................................................................................................... 51 Revisors beretning.................................................................................................................................................. 53 Bærekraft.................................................................................................................................................................. 55
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