Anders Hedin Invest årsredovisning ENG 1
NOTE 16 TANGIBLE ASSETS Land and Buildings Acquis
ition value Opening balance 1/1/2014 Purchases Business combinations Revaluation Sales/disposals Translation differences Closing balance 31/12/2014 Purchases Business combinations Sales/disposals Translation differences Closing balance 31/12/2015 Accumulated depreciation Opening balance 1/1/2014 Depreciation for the year Revaluation Sales/disposals Translation differences Closing balance 31/12/2014 Depreciation for the year Sales/disposals Translation differences Closing balance 31/12/2015 Book value 31/12/2014 Book value 31/12/2015 -174,922 2,477,438 2,668,928 -131,009 -47,507 3,594 2,843,850 2,608,447 263,214 -27,811 2,136,163 191,461 161,891 118,932 280,248 84,350 24,632 -13,169 14 376,075 130,134 1,436 -7,271 -79 500,295 89,491 86,492 0 -26,153 149,830 222,260 -41,113 330,977 2,505,902 362,303 186,523 118,932 -39,322 14 3,134,352 615,608 1,436 -76,195 -79 3,675,122 Equipment and Tools Leasing vehicles Total -98,280 -38,667 5,938 -163,346 -28,837 3,643 -1 -188,541 -43,529 1,282 66 -230,722 187,534 269,573 -19,176 -33,146 26,153 -26,169 -41,273 19,322 -48,120 123,661 282,857 -280,802 -100,650 5,938 29,796 -1 -345,719 -132,309 24,198 66 -453,764 2,788,633 3,221,358 The Group owns properties which are used in operations. As of 1/1/2014 the Group changed its accounting principles with regards to valuation of property from the acquisition method to the revaluation method. The book value as of 31/12/2015 would have amounted to 2,667,985 (2,476,495) if the properties had been valuated according to acquisition value less accrued depreciation. Assets that are leased out in accordance with operational leasing agreements are reported as tangible fixed assets. These assets consist of cars sold in combination with commitments to repurchase them at a fixed residual value. ANDERS HEDIN INVEST AB ANNUAL REPORT / 2015 79