Anders Hedin Invest årsredovisning ENG 1
REVALUATION OF THE GROUP'S BALANCE SHEETS Amount
in TSEK Note Previous accounting principles 31/12/2013 EQUITY AND LIABILITIES EQUITY Share capital Reserves Other equity including profit for the year Equity attributable to the parent company shareholders Holdings with non-controlling interests Total Equity Non-current liabilities Provisions for pensions Deferred tax liability Liabilities to credit institutions Total non-current liabilities Current liabilities Overdraft facility Liabilities to credit institutions Accounts payable Current tax liability Other liabilities Accrued expenses and deferred income Total current liabilities 10 100 7 1,113,935 1,114,035 54,162 1,168,197 159,056 -157,906 1,150 1,150 100 159,056 956,029 1,115,185 54,162 1,169,347 Impact of transition Opening balance IFRS 31/12/2013 9 8 59,141 170,629 10 1,552,839 1,782,609 14,975 26,098 -1,455,410 -1,414,337 74,116 196,727 97,429 368,272 599,199 139,367 338,802 28,751 599,199 1,540,546 1,679,913 338,802 28,751 10 10 101,069 366,552 1,573,740 38,525 -149,560 1,429,511 139,594 216,992 3,003,251 TOTAL EQUITY AND LIABILITIES 4,524,546 NOTE 1 Securities trading has been adjusted from turnover and merchandise to other operating income or other operating costs. NOTE 2 Revaluation of the acquisition of Svenska Bil i Norden AB and Citroen Sverige AB has entailed that remuneration in the form of lease subsidies for 2 years has been reclassified from reimbursement of expenses to negative goodwill. NOTE 3 Reversal of deprecation attributable to goodwill amounts to 10,763. NOTE 4 Properties are valuated according to the revaluation method. Deprecation of properties to be reported in the Income Statement amount to 20,540 NOTE 5 Revaluation of successive acquisitions of associated companies NOTE 6 Deferred tax on deprecation of property in accordance with the revaluation method, as well as deferred tax on business combinations 92 ANDERS HEDIN INVEST AB ANNUAL REPORT / 2015 NOTE 7 Revaluation of property in accordance with the revaluation method. NOTE 8 Deferred tax attributable to revaluation of pensions reserves. Deferred tax is reported for all appreciations of properties. In accordance with IFRS, deferred tax shall not be reported under surplus tangible fixed assets attributable to acquisitions, and has therefore been eliminated. NOTE 9 Revaluation of pension reserves has been calculated by external actuaries. NOTE 10 Reclassification of liabilities NOTE 11 Reclassification of securities that are held in securities trading operations. 16,324 4,540,870