P7 Financial income and expenses
|
2019 |
2020 |
|---|---|---|
Dividend, net of withholding tax |
10,036 |
738 |
Group contributions paid/received |
1,937 |
– |
Gain or loss on sale of shares and participations |
16 |
–2,243 |
Impairment |
– |
–53 |
Total |
11,989 |
–1,558 |
|
2019 |
2020 |
|---|---|---|
Interest income, group companies |
482 |
432 |
Other interest income |
0 |
0 |
Derivatives, group companies |
– |
5 |
Other |
3 |
11 |
Total |
485 |
448 |
|
2019 |
2020 |
|---|---|---|
Interest expense, group companies |
–154 |
–41 |
Other interest expense |
–564 |
–521 |
Derivatives, group companies |
–65 |
–4 |
Other |
–12 |
–12 |
Total |
–795 |
–578 |
Accounting principles
Group contributions and shareholders’ contributions in legal entity accounts
Group contributions that a Parent Company receives from a subsidiary are recognized in the Parent Company in accordance with the same policies as normal dividends from subsidiaries. Shareholder contributions paid by the Parent Company to subsidiaries are recognized as investments in shares in the subsidiaries.
Anticipated dividends
Anticipated dividends from subsidiaries are recognized in cases where the Parent Company unilaterally may determine the size of the dividend and provided that the Parent Company has made such a decision before it published its financial statements.
Financial guarantees
The Parent Company applies a relaxation rule permitted by the Swedish Financial Reporting Board to the reporting of financial guarantees as opposed to the rules stipulated by IFRS 9. This relaxation rule pertains to financial guarantee agreements issued for the benefit of subsidiaries, associated companies and joint ventures. The Parent Company recognizes financial guarantees as a provision in the balance sheet when the company has an obligation for which payment is probably necessary to settle the commitment.