Adjusted historical comparisons, Q1 2006 - Q2 2007

Restated comparative figures in connection with the agreement to sell
SPP

At the beginning of September 2007, an agreement was made to divest
SPP and operations related to SPP. This means that, from Q3 2007,
these operations will be reported in accordance with IFRS 5,"Discontinued operations". Briefly this means that an operation which
is being divested is reported net on a separate line in the Group's
income statement. The comparative figures in the income statement for
the present and previous year have been adjusted as if the
discontinued operations had never been part of the Bank's operations.

After SPP and certain other operations have been reported as"Discontinued operations", the segment reporting has been changed.
Handelsbanken Liv is now reported together with Handelsbanken Asset
Management. The new segment is designated Handelsbanken Asset
Management.

The adjusted income statements are available on the Bank's website at
www.handelsbanken.se/ireng.

The press release and Excel files can be downloaded from the Bank's
website
www.handelsbanken.se/ireng


For further information please contact

Bengt Ragnå, Head of Investor Relations
tel +46-8-701 12 16

Lars Kenneth Dahlqvist, Investor Relations
tel  +46-8-701 1018

Jörgen Olander, Head of Accounting
Tel 08-701 23 07