Anders Hedin Invest årsredovisning ENG 1
NOTE 19 ACCOUNT RECEIVABLES Expiration date Not o
verdue Overdue up to 30 days Overdue 30-60 days Overdue more than 60 days Provisions have been made for doubtful receivables to the amount of 4,735 TSEK (4,439). NOTE 20 FINANCIAL ASSETS REVALUATED AT FAIR VALUE IN THE INCOME STATEMENT Listed securities 31/12/2015 1,507 1,507 NOTE 21 PREPAID EXPENSES AND ACCRUED INCOME Accrued bonuses Prepaid leases Other items 31/12/2015 114,381 56,608 39,448 210,437 NOTE 22 CASH AND CASH EQUIVALENTS Cash and Bank 31/12/2015 40,961 40,961 NOTE 23 EQUITY Specification of reserves Opening balance 1/1/2014 Change in the revaluation reserve for the year, net after taxes Change in the translation reserve for the year, net after taxes Closing balance, 31/12/2014 Change in the revaluation reserve for the year Change in the translation reserve for the year Closing balance 31/12/2015 Revaluation reserve The reserve covers revaluation of assets such as land and buildings. The revaluated amount consists of the buildings' fair value at the time of revaluation. In conjunction with depreciations, the revaluation reserve is freed of the same amount as the period's depreciation of surplus value. The revaluated amount is deprecated and a transaction from the revaluation reserve to retained earnings is carried out. In the event that a property value increases as a result of revaluation, this increase is reported under Other Comprehensive Income. In the event a property's value decreases as a result of revaluation, it is reported in the Income Statement. Translation reserve Exchange rate differences that are attributable to revaluation of the Group's foreign subsidiary companies' functional currencies are accrued in the translation reserve. In the event of the disposal of a foreign operation, the accrued revaluated currency effect is reported as reserve in the Income Statement and is included in gains or losses when sold. 31/12/2014 86,265 86,265 31/12/2014 43,569 42,087 67,975 153,631 31/12/2014 4,539 4,539 31/12/2015 174,118 152,010 34,635 7,977 368,740 31/12/2014 139,011 117,448 36,156 9,686 302,301 Revaluation reserve 45,486 112,852 158,338 -1,988 156,350 -531 -381 150 150 Translation reserve Total 45,486 112,852 150 158,488 -1,988 -531 155,969 ANDERS HEDIN INVEST AB ANNUAL REPORT / 2015 81